{"id":25803804,"date":"2026-03-20T12:50:41","date_gmt":"2026-03-20T12:50:41","guid":{"rendered":"https:\/\/carcostadvisor.com\/blog\/fake-plug-in-hybrides-en-de-co2-bijdrage\/"},"modified":"2026-03-20T13:48:20","modified_gmt":"2026-03-20T13:48:20","slug":"fake-plug-in-hybrides-en-de-co2-bijdrage","status":"publish","type":"post","link":"https:\/\/carcostadvisor.com\/fr\/blog\/fake-plug-in-hybrides-en-de-co2-bijdrage\/","title":{"rendered":"Faux hybrides et la cotisation CO2"},"content":{"rendered":"\n

Au sein du secteur automobile, un d\u00e9bat agite ces derni\u00e8res semaines le traitement (para)fiscal des hybrides rechargeables. Plus pr\u00e9cis\u00e9ment: faut-il appliquer l\u2019augmentation des \u00e9missions de CO2<\/sub> des \u00ab faux hybrides \u00bb pour le calcul de la cotisation CO2<\/sub>? La r\u00e9ponse est d\u00e9sormais officiellement confirm\u00e9e.<\/em><\/p>\n\n\n\n

D\u2019o\u00f9 vient la confusion?<\/h2>\n\n\n\n

Les hybrides rechargeables se situent depuis longtemps dans une zone de tension entre th\u00e9orie et pratique. La consommation th\u00e9orique et les \u00e9missions de CO2<\/sub> des PHEV ne refl\u00e8tent souvent pas la r\u00e9alit\u00e9, ce qui se r\u00e9percute \u00e9galement sur le plan fiscal. Les hybrides rechargeables disposant d\u2019une capacit\u00e9 de batterie limit\u00e9e (< 0,5 kWh par 100 kg de masse du v\u00e9hicule) ou affichant des \u00e9missions de CO2<\/sub> sup\u00e9rieures \u00e0 75 g\/km (50 g\/km pour les homologations plus anciennes) sont consid\u00e9r\u00e9s par le fisc comme des \u00ab faux hybrides \u00bb.<\/p>\n\n\n\n

Pour ces \u00ab faux hybrides \u00bb, les \u00e9missions de CO2<\/sub> sont, en fiscalit\u00e9, soit remplac\u00e9es par celles d\u2019un v\u00e9hicule correspondant, soit multipli\u00e9es par un facteur 2,5.<\/p>\n\n\n\n

Jusqu\u2019ici, tout est clair. La question est toutefois la suivante: cette m\u00eame logique s\u2019applique-t-elle \u00e0 la s\u00e9curit\u00e9 sociale?<\/p>\n\n\n\n

Deux syst\u00e8mes, deux logiques<\/h2>\n\n\n\n

Le c\u0153ur du probl\u00e8me r\u00e9side dans le fait que le m\u00eame param\u00e8tre, les \u00e9missions de CO2<\/sub>, est utilis\u00e9 dans deux syst\u00e8mes totalement diff\u00e9rents.<\/p>\n\n\n\n

Traitement fiscal (ATN et d\u00e9ductibilit\u00e9)<\/h3>\n\n\n\n

Pour le calcul de l\u2019avantage de toute nature et de la d\u00e9ductibilit\u00e9 fiscale, la r\u00e9glementation sp\u00e9cifique relative aux faux hybrides s\u2019applique bien. Les \u00e9missions de CO2<\/sub> sont donc adapt\u00e9es selon les r\u00e8gles fiscales.<\/p>\n\n\n\n

S\u00e9curit\u00e9 sociale (cotisation CO2<\/sub>)<\/h3>\n\n\n\n

Pour le calcul de la cotisation de solidarit\u00e9, une autre approche est appliqu\u00e9e. Les \u00e9missions de CO2<\/sub> utilis\u00e9es sont celles reprises sur le certificat de conformit\u00e9 (COC), sans correction suppl\u00e9mentaire.<\/p>\n\n\n\n

Confirmation officielle de l\u2019ONSS<\/h2>\n\n\n\n

L\u2019ONSS a d\u00e9sormais confirm\u00e9 explicitement cette position \u00e0 EuroFleet Consult.<\/p>\n\n\n\n

\n

Madame, Monsieur,<\/p>\n\n\n\n

Il convient de distinguer<\/p>\n\n\n\n

– le calcul de la cotisation de solidarit\u00e9<\/strong> pour un v\u00e9hicule de soci\u00e9t\u00e9, qui constitue une cotisation de s\u00e9curit\u00e9 sociale sp\u00e9cifique, pour laquelle une \u00e9mission de CO2<\/sub> est utilis\u00e9e, mais pour laquelle il n\u2019existe aucune r\u00e8gle sp\u00e9cifique relative aux \u00ab faux hybrides \u00bb<\/strong> (\u00e0 d\u00e9clarer au niveau de l\u2019employeur)<\/p>\n\n\n\n

– et la d\u00e9claration du code r\u00e9mun\u00e9ration 10, qui concerne l\u2019avantage de toute nature, notion fiscale pour laquelle une \u00e9mission de CO2<\/sub> est \u00e9galement utilis\u00e9e, mais pour laquelle une r\u00e8gle sp\u00e9cifique relative aux \u00ab faux hybrides \u00bb s\u2019applique (\u00e0 mentionner dans la d\u00e9claration individuelle du travailleur).
…<\/p>\n\n\n\n

Direction R\u00e9glementation ONSS<\/p>\n<\/blockquote>\n\n\n\n

Traduction d’un e-mail r\u00e9dig\u00e9 en n\u00e9erlandais<\/em><\/p>\n\n\n\n

En d\u2019autres termes: les corrections de CO2<\/sub> applicables aux faux PHEV en fiscalit\u00e9 ne s\u2019appliquent pas \u00e0 la cotisation CO2<\/sub>.<\/strong><\/p>\n\n\n\n

Un helpdesk fiscal de qualit\u00e9<\/h2>\n\n\n\n

Au sein du secteur, des interpr\u00e9tations simplifi\u00e9es ou erron\u00e9es circulent encore. Chez EuroFleet Consult et Car Cost Advisor, nous faisons le choix de:<\/p>\n\n\n\n

    \n
  • Interpr\u00e9tations fond\u00e9es et \u00e9tay\u00e9es<\/li>\n\n\n\n
  • V\u00e9rifications aupr\u00e8s des instances officielles<\/li>\n\n\n\n
  • Une logique document\u00e9e et audit-proof<\/li>\n<\/ul>\n\n\n\n

    Un abonnement \u00e0 Car Cost Advisor est \u00e9galement un abonnement \u00e0 notre helpdesk fiscal. Vous avez une question sp\u00e9cifique? Consultez notre knowledge base ou adressez-vous directement \u00e0 nos experts.<\/p>\n\n\n\n

    Opportunit\u00e9s TCO<\/h2>\n\n\n\n

    Une interpr\u00e9tation correcte de cette r\u00e8gle permet de mettre en \u00e9vidence que certains mod\u00e8les hybrides rechargeables, tant en voitures particuli\u00e8res qu\u2019en utilitaires l\u00e9gers, peuvent pr\u00e9senter un TCO plus avantageux que ce qui est souvent suppos\u00e9.<\/p>\n\n\n\n

    Faites le test vous-m\u00eame avec Car Cost Advisor.<\/p>\n","protected":false},"excerpt":{"rendered":"

    Au sein du secteur automobile, un d\u00e9bat agite ces derni\u00e8res semaines le traitement (para)fiscal des hybrides rechargeables. Plus pr\u00e9cis\u00e9ment: faut-il appliquer l\u2019augmentation des \u00e9missions de CO2 des \u00ab faux hybrides \u00bb pour le calcul de la cotisation CO2? La r\u00e9ponse est d\u00e9sormais officiellement confirm\u00e9e. D\u2019o\u00f9 vient la confusion? Les hybrides rechargeables se situent depuis longtemps […]<\/p>\n","protected":false},"author":4,"featured_media":25803799,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"off","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[51],"tags":[],"dipi_cpt_category":[],"class_list":["post-25803804","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite"],"yoast_head":"\nFaux hybrides et la cotisation CO2 - Car Cost Advisor<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/carcostadvisor.com\/fr\/blog\/fake-plug-in-hybrides-en-de-co2-bijdrage\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Faux hybrides et la cotisation CO2 - Car Cost Advisor\" \/>\n<meta property=\"og:description\" content=\"Au sein du secteur automobile, un d\u00e9bat agite ces derni\u00e8res semaines le traitement (para)fiscal des hybrides rechargeables. Plus pr\u00e9cis\u00e9ment: faut-il appliquer l\u2019augmentation des \u00e9missions de CO2 des \u00ab faux hybrides \u00bb pour le calcul de la cotisation CO2? La r\u00e9ponse est d\u00e9sormais officiellement confirm\u00e9e. D\u2019o\u00f9 vient la confusion? 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