Actualités comptables
Crédit d’impôt pour achat et pose d’un système de charge pour véhicule : une précision

Crédit d’impôt pour achat et pose d’un système de charge pour véhicule : une précision

Publiée le vendredi 27 août 2021 à 05h54 dans Le coin du dirigeant

Depuis le 1er janvier 2021, il existe un avantage fiscal qui profite aux particuliers qui achètent et posent un système de charge pour véhicule électrique dans leur résidence principale ou secondaire. Le gouvernement vient justement de préciser ce qu’il faut entendre par « système de charge pour véhicule électrique »…


C’est quoi un système de charge pour véhicule électrique ?

Les particuliers domiciliés en France peuvent bénéficier d’un crédit d’impôt sur le revenu pour les dépenses effectivement supportées, entre le 1er janvier 2021 et le 31 décembre 2023, pour l’achat et la pose d’un système de charge pour véhicule électrique dans leur résidence principale ou secondaire (dans la limite d’une résidence secondaire par contribuable), dont ils sont propriétaires, locataires, ou occupants à titre gratuit.

Cet avantage fiscal est égal à 75 % du montant des dépenses éligibles, sans pouvoir dépasser 300 € par système de charge et s’applique pour le calcul de l’impôt dû au titre de l’année du paiement de la dépense.

Il vient d’être précisé que les systèmes de charge concernés sont les bornes de recharge pour véhicule électrique dont les types de prises respectent la norme NF EN 62196-2, ainsi que l’ensemble de la règlementation applicable (notamment la règlementation européenne).

Source : Arrêté du 27 mai 2021 pris pour l'application de l'article 200 quater C du code général des impôts

Crédit d’impôt pour achat et pose d’un système de charge pour véhicule : une précision © Copyright WebLex - 2021

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