{"id":8981,"date":"2025-06-30T13:32:30","date_gmt":"2025-06-30T12:32:30","guid":{"rendered":"https:\/\/pkfbofidi.com\/?p=8981"},"modified":"2025-06-30T13:32:31","modified_gmt":"2025-06-30T12:32:31","slug":"virage-vert-dans-limpot-sur-les-personnes-morales-ce-que-les-asbl-doivent-savoir-sur-les-frais-de-voiture-a-partir-de-2026","status":"publish","type":"post","link":"https:\/\/pkfbofidi.com\/fr\/virage-vert-dans-limpot-sur-les-personnes-morales-ce-que-les-asbl-doivent-savoir-sur-les-frais-de-voiture-a-partir-de-2026\/","title":{"rendered":"Virage vert dans l&rsquo;imp\u00f4t sur les personnes morales: Ce que les ASBL doivent savoir sur les frais de voiture \u00e0 partir de 2026"},"content":{"rendered":"<h2>Qu&rsquo;est-ce qui change exactement ?<\/h2>\n<p>Pour la premi\u00e8re fois, les frais de voiture d&rsquo;une ASBL pourront entra\u00eener une imposition. C&rsquo;est une rupture avec le pass\u00e9, o\u00f9 ces frais \u00e9taient toujours exon\u00e9r\u00e9s. Concr\u00e8tement, les frais de voiture seront impos\u00e9s \u00e0 25 %, sauf s&rsquo;il s&rsquo;agit de frais de financement (int\u00e9r\u00eats). Ceux-ci restent toujours exclus de l&rsquo;imposition.<\/p>\n<p>Important : le nouveau r\u00e9gime ne s&rsquo;applique qu&rsquo;aux voitures achet\u00e9es, lou\u00e9es ou lou\u00e9es \u00e0 partir du 1er janvier 2026.<\/p>\n<h2>Voitures avec \u00e9missions de CO\u2082 : impact imm\u00e9diat<\/h2>\n<p>Pour les v\u00e9hicules qui \u00e9mettent encore du CO\u2082 (comme les voitures \u00e0 essence, diesel ou hybrides), les frais seront enti\u00e8rement imposables \u00e0 partir de 2026. L&rsquo;imposition s&rsquo;applique \u00e0 tous les frais associ\u00e9s : amortissement, leasing, carburant, assurance, entretien, taxe de circulation, etc. Les frais de voiture indirects tels que les indemnit\u00e9s kilom\u00e9triques et les courses de taxi rembours\u00e9es via une note de frais sont \u00e9galement inclus.<\/p>\n<p>Attention : les v\u00e9hicules achet\u00e9s ou lou\u00e9s avant le 1er janvier 2026 restent enti\u00e8rement exon\u00e9r\u00e9s de l&rsquo;imp\u00f4t sur les frais de voiture apr\u00e8s cette date.<\/p>\n<h2>V\u00e9hicules sans \u00e9missions : imposition progressive<\/h2>\n<p>Pour les v\u00e9hicules \u00e9lectriques et \u00e0 hydrog\u00e8ne, une imposition progressive est introduite. Ceux qui ach\u00e8tent ou louent une telle voiture \u00e0 z\u00e9ro \u00e9mission \u00e0 partir du 1er janvier 2027 verront leur imposition augmenter chaque ann\u00e9e :<\/p>\n<ul>\n<li>\u00c0 partir de 2027 : 5 % imposable<\/li>\n<li>\u00c0 partir de 2028 : 10 % imposable<\/li>\n<li>\u00c0 partir de 2029 : 17,5 % imposable<\/li>\n<li>\u00c0 partir de 2030 : 25 % imposable<\/li>\n<li>\u00c0 partir de 2031 : 32,5 % imposable<\/li>\n<\/ul>\n<p>Ici aussi, les v\u00e9hicules sans \u00e9missions achet\u00e9s avant la fin de 2026 restent enti\u00e8rement exon\u00e9r\u00e9s de l&rsquo;imp\u00f4t sur leurs frais.<\/p>\n<h2>Qu&rsquo;est-ce que cela signifie pour votre ASBL ?<\/h2>\n<p>En raison des nouvelles r\u00e8gles fiscales, il est crucial de faire des choix r\u00e9fl\u00e9chis lors de l&rsquo;achat ou de la location de v\u00e9hicules par une ASBL. Le moment de l&rsquo;investissement et le type de v\u00e9hicule (sans \u00e9missions ou non) peuvent influencer consid\u00e9rablement la charge fiscale de votre organisation.<\/p>\n<p>Votre ASBL envisage-t-elle d&rsquo;acheter un v\u00e9hicule \u00e0 court terme ? Il peut \u00eatre avantageux de le faire avant la fin de 2025, tant que les frais de voiture restent non imposables.<\/p>\n<h2>Nos experts sont \u00e0 votre disposition<\/h2>\n<p>Nos sp\u00e9cialistes sont pr\u00eats \u00e0 examiner avec vous comment organiser fiscalement de mani\u00e8re optimale la mobilit\u00e9 de votre ASBL, en fonction des besoins de votre organisation. <a href=\"https:\/\/pkfbofidi.com\/fr\/contact\/\">Contactez<\/a> nos experts sans engagement, ils se feront un plaisir de vous aider.<\/p>\n<p>Cet article a \u00e9t\u00e9 r\u00e9dig\u00e9 par Matthias Verbueken.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00c0 partir du 1er janvier 2026, des changements importants sont pr\u00e9vus pour les ASBL en mati\u00e8re de fiscalit\u00e9 automobile. Les frais de voiture qui \u00e9taient jusqu&rsquo;\u00e0 pr\u00e9sent exon\u00e9r\u00e9s de l&rsquo;imp\u00f4t sur les personnes morales (IPM) seront d\u00e9sormais impos\u00e9s dans certains cas. Cette mesure s&rsquo;inscrit dans le cadre de la transition \u00e9cologique du parc automobile et s&rsquo;applique \u00e0 toutes les personnes morales soumises \u00e0 l&rsquo;IPM, \u00e0 l&rsquo;exception des \u00e9tablissements publics.<\/p>\n","protected":false},"author":2,"featured_media":8929,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[94],"tags":[161,176,229],"class_list":["post-8981","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-fr","tag-pkf-bofidi-accountancy-fr","tag-pkf-bofidi-tax-fr","tag-tax-fr-2"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.2 (Yoast SEO v28.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Virage vert dans l&#039;imp\u00f4t sur les personnes morales: Ce que les ASBL doivent savoir sur les frais de voiture \u00e0 partir de 2026 | PKF BOFIDI<\/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:\/\/pkfbofidi.com\/fr\/virage-vert-dans-limpot-sur-les-personnes-morales-ce-que-les-asbl-doivent-savoir-sur-les-frais-de-voiture-a-partir-de-2026\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Virage vert dans l&#039;imp\u00f4t sur les personnes morales: Ce que les ASBL doivent savoir sur les frais de voiture \u00e0 partir de 2026\" \/>\n<meta property=\"og:description\" content=\"\u00c0 partir du 1er janvier 2026, des changements importants sont pr\u00e9vus pour les ASBL en mati\u00e8re de fiscalit\u00e9 automobile. 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