Question 19547 — income tax

Summary

Mr. Sébastien Cazenove draws the attention of the Minister of Action and Public Accounts to the method of calculating the flat-rate scale allowing the assessment of travel expenses. In fact, travel expenses incurred by the exercise of a profession give rise to the right to deduct income tax. To do this, it is possible to deduct actual expenses using the mileage scale made available to taxpayers. This scale, the last of which was set by decree on March 11, 2019, is calculated according to the administrative power of the vehicle and the number of kilometers traveled and indicates applicable and different rates depending on whether they are automobiles, motorcycles or mopeds. Also, the higher the tax horses indicated on the registration document, the greater the deduction coefficient, regardless of the type of vehicle. : thermal or electric. The fiscal power of a vehicle is directly correlated to the size and capacities of the engine, and due to the low emissions of electric vehicles, the latter sometimes only reach 1 HP and often have a lower fiscal power than their gasoline equivalents. Also, it seems that the current scale seems to benefit more owners of thermal cars in particular. gasoline and could therefore constitute an obstacle to the purchase of an electric car. Also, in connection with the Government's electromobility development objectives, he would like to know whether the method of calculating the flat-rate scale allowing the evaluation of travel costs will be subject to change.

Machine translation from French. The official text remains authoritative.

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