Garages: la limitation de la déduction des frais afférents aux véhicules de remplacement est remise en cause
Auteur | Lida Achtari |
La Cour constitutionnelle remet en question, dans un arrêt du 13 novembre 2013, la limitation de déduction des frais de véhicules à concurrence de 75% lorsqu’il s’agit de véhicules de remplacement donnés exclusivement en location à leurs clients par des garagistes qui ne sont pas propriétaires de ces véhicules.
Dans l’affaire en cause, un concessionnaire automobile mettait à la disposition de ses clients, pendant la durée de l’entretien ou de la réparation de leur véhicule, des véhicules de remplacement. Ces voitures de remplacement n’appartenaient pas au concessionnaire mais étaient prises en location auprès de tiers.
Le concessionnaire concerné avait déduit l’entièreté des frais professionnels afférents à ces véhicules mais l’administration fiscale lui avait adressé un avis de rectification, estimant que la déduction devait être limitée à 75%.
L’interprétation de l’administration reposait sur l’article 66 du Code des impôts sur les revenus.
Cette disposition instaure une limitation générale à la possibilité de déduction des frais professionnels afférents à l’utilisation de véhicules. Ces frais ne sont déductibles qu’à concurrence de 75%.
Néanmoins, il existe notamment une exception à cette limitation pour les véhicules donnés exclusivement en location à des tiers. Dans ce cas, les frais sont déductibles à 100%.
Une dérogation est cependant prévue à l’exception précitée : c’est à nouveau la limitation à 75% qui est appliquée si ces véhicules appartiennent à des tiers.
Le Tribunal de première instance de Liège, devant lequel le concessionnaire avait introduit un recours, avait ainsi estimé que cette disposition devait s’interpréter de manière telle que lorsqu’un concessionnaire est propriétaire des véhicules de remplacement qu’il met à la disposition de sa clientèle, il peut déduire la totalité des frais afférents à l’utilisation de ces véhicules tandis que si ce concessionnaire prend les véhicules de remplacement en location auprès d’une société tierce, il ne peut...
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