{"id":25803837,"date":"2026-04-24T13:19:44","date_gmt":"2026-04-24T13:19:44","guid":{"rendered":"https:\/\/carcostadvisor.com\/?p=25803837"},"modified":"2026-04-24T13:19:46","modified_gmt":"2026-04-24T13:19:46","slug":"prolongation-de-leasing-ou-transfert-de-vehicule-de-societe-quelles-consequences-fiscales","status":"publish","type":"post","link":"https:\/\/carcostadvisor.com\/fr\/blog\/prolongation-de-leasing-ou-transfert-de-vehicule-de-societe-quelles-consequences-fiscales\/","title":{"rendered":"Prolongation de leasing ou transfert de v\u00e9hicule de soci\u00e9t\u00e9 : quelles cons\u00e9quences fiscales ?"},"content":{"rendered":"\n

Nous recevons actuellement de nombreuses questions concernant la prolongation des contrats de leasing et de location pour des v\u00e9hicules \u00e9mettant du CO2<\/sub>. Cette d\u00e9marche est souvent motiv\u00e9e par des objectifs de gestion des co\u00fbts. Toutefois, des cons\u00e9quences fiscales sp\u00e9cifiques s\u2019appliquent et restent encore peu connues. Une analyse TCO est g\u00e9n\u00e9ralement n\u00e9cessaire afin de mesurer correctement l\u2019impact entre une prolongation du contrat ou la conclusion d\u2019un nouveau contrat.<\/em><\/p>\n\n\n\n

Principes fiscaux<\/h2>\n\n\n\n

Les v\u00e9hicules \u00e9mettant du CO2<\/sub> command\u00e9s ou pris en leasing avant le 1er juillet 2023 continuent \u00e0 b\u00e9n\u00e9ficier de leur r\u00e9gime fiscal initial pendant toute la dur\u00e9e du contrat. Pour les v\u00e9hicules command\u00e9s ou pris en leasing \u00e0 partir du 1er juillet 2023, une d\u00e9ductibilit\u00e9 fiscale d\u00e9gressive s\u2019applique, limit\u00e9e \u00e0 maximum 50 % en 2026, 25 % en 2027, pour atteindre 0 % en 2028. Pour les v\u00e9hicules plug-in des ind\u00e9pendants, un r\u00e9gime fiscal sp\u00e9cifique<\/a> est pr\u00e9vu \u00e0 partir de 2026.<\/p>\n\n\n\n

L\u2019administration fiscale pr\u00e9cise le cas des prolongations<\/strong><\/h2>\n\n\n\n

Dans sa Circulaire 2024\/C\/50 du 22 juillet 2024<\/strong>, l\u2019administration fiscale pr\u00e9cise le r\u00e9gime applicable lorsque des contrats de leasing sont prolong\u00e9s au-del\u00e0 de la dur\u00e9e initialement pr\u00e9vue.<\/p>\n\n\n\n

Au point 7 de cette circulaire, il est indiqu\u00e9 :<\/p>\n\n\n\n

7. Qu\u2019en est-il d\u2019une modification du contrat de leasing ou de location ?<\/em>
Toute modification des conditions du contrat de leasing ou de location entra\u00eenant une prolongation de la dur\u00e9e initiale du contrat donne lieu \u00e0 une nouvelle date de contrat. Ce n\u2019est pas le cas lorsque la possibilit\u00e9 de modification \u00e9tait pr\u00e9vue d\u00e8s le d\u00e9part dans le contrat et que toutes les modalit\u00e9s d\u2019ex\u00e9cution de cette modification \u00e9taient d\u00e9j\u00e0 fix\u00e9es lors de la conclusion du contrat, de sorte qu\u2019aucun nouvel accord ne doit \u00eatre conclu entre les parties, mais que le preneur peut activer unilat\u00e9ralement les modalit\u00e9s pr\u00e9vues.<\/em>
Si le contrat ne pr\u00e9voit pas initialement de prolongation, ou uniquement une possibilit\u00e9 sans que toutes les modalit\u00e9s ne soient d\u00e9termin\u00e9es (dur\u00e9e, nouvelles conditions, valeur r\u00e9siduelle, etc.), la prolongation est assimil\u00e9e \u00e0 un nouveau contrat.<\/em><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Concr\u00e8tement<\/strong> : si le contrat de leasing initial ne contenait pas l\u2019ensemble des modalit\u00e9s pr\u00e9cises applicables en cas de prolongation (en pratique une matrice de leasing), la fiscalit\u00e9 applicable est celle en vigueur \u00e0 la date de la prolongation.<\/p>\n\n\n\n

Exemples de d\u00e9ductibilit\u00e9 fiscale<\/h2>\n\n\n\n

Exemple 1<\/strong> : Un contrat de leasing conclu pour un v\u00e9hicule diesel \u00e9mettant 127 grammes de CO2<\/sub> le 15 mars 2022 pour une dur\u00e9e de 4 ans. La d\u00e9ductibilit\u00e9 fiscale est de 56,5 % jusqu\u2019\u00e0 la fin du contrat. Le contrat est prolong\u00e9 le 15 mars 2026 d\u2019une ann\u00e9e. Aucune matrice n\u2019\u00e9tait pr\u00e9vue.<\/p>\n\n\n\n

-> La d\u00e9ductibilit\u00e9 fiscale pour la p\u00e9riode prolong\u00e9e du 15 mars 2026 au 15 mars 2027 sera de 0 %, conform\u00e9ment aux r\u00e8gles applicables \u00e0 cette date pour un v\u00e9hicule diesel.<\/p>\n\n\n\n

Exemple 2<\/strong> : Un contrat de leasing conclu pour un v\u00e9hicule plug-in \u00e9mettant 27 grammes de CO2<\/sub> le 15 d\u00e9cembre 2023 pour une dur\u00e9e de 3 ans. Le contrat sera prolong\u00e9 en d\u00e9cembre 2026 d\u2019une ann\u00e9e. Aucune matrice n\u2019\u00e9tait pr\u00e9vue.<\/p>\n\n\n\n

La d\u00e9ductibilit\u00e9 fiscale des co\u00fbts automobiles \u00e9tait de 100 % en 2023 et 2024, de 75 % en 2025 et de 50 % jusqu\u2019au 15 d\u00e9cembre 2026, avec un maximum de 50 % pour les frais de carburant. Le contrat sera prolong\u00e9 le 15 d\u00e9cembre 2026 d\u2019un an.<\/p>\n\n\n\n

-> La d\u00e9ductibilit\u00e9 fiscale pour la p\u00e9riode du 15 d\u00e9cembre 2026 au 15 d\u00e9cembre 2027 sera de 0 %, conform\u00e9ment aux r\u00e8gles applicables \u00e0 cette date pour les v\u00e9hicules plug-in.<\/p>\n\n\n\n

Qu\u2019en est-il de la cotisation CO2<\/sub> ?<\/h2>\n\n\n\n

L\u2019ONSS confirme \u00e9galement cette approche. Lorsqu\u2019un v\u00e9hicule thermique command\u00e9 avant le 1er juillet 2023 est prolong\u00e9 aujourd\u2019hui, la cotisation CO2<\/sub> mensuelle doit \u00eatre multipli\u00e9e par 4, et par 5,5 \u00e0 partir de l\u2019ann\u00e9e suivante. Cette r\u00e8gle ne s\u2019applique toutefois pas \u00e0 la plupart des hybrides rechargeables, qui restent soumis \u00e0 la cotisation minimale CO2<\/sub>.<\/p>\n\n\n\n

Exemple de calcul TCO<\/h2>\n\n\n\n
\"\"<\/figure>\n\n\n\n

Transfert d\u2019un contrat de leasing vers une autre entreprise<\/h2>\n\n\n\n

Une question similaire se pose en cas de transfert d\u2019un contrat de leasing vers un autre num\u00e9ro de TVA (ou num\u00e9ro d\u2019entreprise).<\/p>\n\n\n\n

Toujours au point 7 de la circulaire pr\u00e9cit\u00e9e, l\u2019administration fiscale pr\u00e9cise :<\/p>\n\n\n\n

Lorsqu\u2019une entreprise transf\u00e8re un v\u00e9hicule de soci\u00e9t\u00e9 ainsi que le contrat de leasing y aff\u00e9rent \u00e0 une autre entreprise, \u00e9ventuellement du m\u00eame groupe, et qu\u2019un avenant est \u00e9tabli pour d\u00e9signer le nouveau contractant, c\u2019est la date de cet avenant qui d\u00e9termine le r\u00e9gime fiscal applicable au v\u00e9hicule<\/em>.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Une exception existe pour les fusions et scissions fiscalement neutres. Dans ce cas, le r\u00e9gime fiscal applicable reste celui en vigueur \u00e0 la date du contrat de leasing initial (question parlementaire n\u00b0 1863 de Wouter Vermeersch du 18 janvier 2024).<\/p>\n\n\n\n

– Michel Willems<\/p>\n","protected":false},"excerpt":{"rendered":"

Nous recevons actuellement de nombreuses questions concernant la prolongation des contrats de leasing et de location pour des v\u00e9hicules \u00e9mettant du CO2. Cette d\u00e9marche est souvent motiv\u00e9e par des objectifs de gestion des co\u00fbts. Toutefois, des cons\u00e9quences fiscales sp\u00e9cifiques s\u2019appliquent et restent encore peu connues. Une analyse TCO est g\u00e9n\u00e9ralement n\u00e9cessaire afin de mesurer correctement […]<\/p>\n","protected":false},"author":4,"featured_media":25803879,"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-25803837","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite"],"yoast_head":"\nProlongation de leasing ou transfert de v\u00e9hicule de soci\u00e9t\u00e9 : quelles cons\u00e9quences fiscales ? - 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\/prolongation-de-leasing-ou-transfert-de-vehicule-de-societe-quelles-consequences-fiscales\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Prolongation de leasing ou transfert de v\u00e9hicule de soci\u00e9t\u00e9 : quelles cons\u00e9quences fiscales ? - Car Cost Advisor\" \/>\n<meta property=\"og:description\" content=\"Nous recevons actuellement de nombreuses questions concernant la prolongation des contrats de leasing et de location pour des v\u00e9hicules \u00e9mettant du CO2. Cette d\u00e9marche est souvent motiv\u00e9e par des objectifs de gestion des co\u00fbts. Toutefois, des cons\u00e9quences fiscales sp\u00e9cifiques s\u2019appliquent et restent encore peu connues. 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