Question 3972 — corporate tax

Summary

Mr. Laurent Furst draws the attention of the Minister of Action and Public Accounts to the capping of the deductibility of professional vehicles from corporate tax. Under the terms of 4. of article 39 of the general tax code, the ceiling is set at 18,300 euros and is now (since the 2017 finance law) distinct depending on the vehicle's CO2 emissions. However, this ceiling corresponds to the conversion into euros of the previous ceiling (120,000 francs) which has never been raised since 1997 and therefore never corrected for inflation. However, annual estimates of the average price of new vehicles (such as those carried out by the magazine L'Argus) suggest that inflation was at least 17%. The same magazine puts forward an average price of a new vehicle of 25,828 euros, that is to say much more than the deductibility ceiling accepted to date. Taking into account inflation in the evaluation of this ceiling seems self-evident. He therefore wishes to know whether the Government intends to soon reassess the ceiling for deductibility of professional vehicles from corporate tax through a future finance law.

Machine translation from French. The official text remains authoritative.

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