{"id":38,"date":"2026-07-24T13:35:58","date_gmt":"2026-07-24T12:35:58","guid":{"rendered":"https:\/\/staging.loc-oto.fr\/?page_id=38"},"modified":"2026-09-29T11:43:14","modified_gmt":"2026-09-29T10:43:14","slug":"fiscalite","status":"publish","type":"page","link":"https:\/\/staging.loc-oto.fr\/?page_id=38","title":{"rendered":"Fiscalit\u00e9"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"38\" class=\"elementor elementor-38\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6692f22d elementor-section-full_width elementor-section-height-min-height elementor-section-stretched elementor-section-height-default elementor-section-items-middle\" data-id=\"6692f22d\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;,&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-37699813\" data-id=\"37699813\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-186fc390 elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"186fc390\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInLeft&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Tout savoir sur la fiscalit\u00e9\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-53d70dfe elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"53d70dfe\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5e3b15b5\" data-id=\"5e3b15b5\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1c069c1f elementor-widget elementor-widget-heading\" data-id=\"1c069c1f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Fiscalit\u00e9 automobile 2026 : les r\u00e8gles essentielles pour votre flotte<\/h1>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9af60 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9af60\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-32a1110c\" data-id=\"32a1110c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2d5e7fc elementor-widget elementor-widget-text-editor\" data-id=\"2d5e7fc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>La fiscalit\u00e9 automobile 2026 confirme le durcissement progressif des dispositifs appliqu\u00e9s aux v\u00e9hicules thermiques et renforce les incitations en faveur des motorisations \u00e9lectrifi\u00e9es.<\/p><p>Pour les entreprises, ces \u00e9volutions ont un impact direct sur le co\u00fbt global d\u2019usage d\u2019un v\u00e9hicule en location longue dur\u00e9e ou \u00e0 l\u2019achat.<\/p><p>Loc\u2019oto vous propose une lecture simple des principaux m\u00e9canismes \u00e0 conna\u00eetre.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4245cb7f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4245cb7f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-681ae1ed\" data-id=\"681ae1ed\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c3b067b elementor-widget elementor-widget-table-of-contents\" data-id=\"c3b067b\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;headings_by_tags&quot;:[&quot;h2&quot;],&quot;exclude_headings_by_selector&quot;:[],&quot;marker_view&quot;:&quot;bullets&quot;,&quot;icon&quot;:{&quot;value&quot;:&quot;&quot;,&quot;library&quot;:&quot;&quot;},&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:0,&quot;sizes&quot;:[]},&quot;no_headings_message&quot;:&quot;Aucun titre n\\u2019a \\u00e9t\\u00e9 trouv\\u00e9 sur cette page.&quot;,&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-toc__c3b067b\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<svg class=\"elementor-toc__spinner eicon-animation-spin e-font-icon-svg e-eicon-loading\" aria-hidden=\"true\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M500 975V858C696 858 858 696 858 500S696 142 500 142 142 304 142 500H25C25 237 238 25 500 25S975 237 975 500 763 975 500 975Z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-22ec1c94 elementor-widget elementor-widget-heading\" data-id=\"22ec1c94\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">1 - Amortissements non d\u00e9ductibles <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-59772304 elementor-widget elementor-widget-spacer\" data-id=\"59772304\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3ed5c5b4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3ed5c5b4\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5baffaf2\" data-id=\"5baffaf2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c0a0b37 elementor-widget elementor-widget-text-editor\" data-id=\"c0a0b37\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Les amortissements non d\u00e9ductibles concernent uniquement les v\u00e9hicules particuliers. L\u2019administration fiscale fixe un plafond de d\u00e9duction qui d\u00e9pend du niveau d\u2019\u00e9mission de CO\u2082 du v\u00e9hicule.<\/p><p>Les v\u00e9hicules utilitaires ne sont pas concern\u00e9s par ces plafonds.<\/p><p>Pour les v\u00e9hicules \u00e9lectrifi\u00e9s, le co\u00fbt de la batterie peut \u00eatre d\u00e9duit si son montant appara\u00eet distinctement sur la facture.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2cc63578 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2cc63578\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5a657d8f\" data-id=\"5a657d8f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-41e341aa elementor-widget elementor-widget-image\" data-id=\"41e341aa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"707\" height=\"411\" src=\"https:\/\/staging.loc-oto.fr\/wp-content\/uploads\/2026\/09\/amortissement2026.png\" class=\"attachment-large size-large wp-image-313\" alt=\"\" srcset=\"https:\/\/staging.loc-oto.fr\/wp-content\/uploads\/2026\/09\/amortissement2026.png 707w, https:\/\/staging.loc-oto.fr\/wp-content\/uploads\/2026\/09\/amortissement2026-300x174.png 300w\" sizes=\"(max-width: 707px) 100vw, 707px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7d30192f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7d30192f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1317e07a\" data-id=\"1317e07a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-619ab18c elementor-widget elementor-widget-spacer\" data-id=\"619ab18c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-48ea90d2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"48ea90d2\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2a42b4e9\" data-id=\"2a42b4e9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3fd0e609 elementor-widget elementor-widget-heading\" data-id=\"3fd0e609\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">2 - Le malus \u00e9cologique<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a5ebee9 elementor-widget elementor-widget-spacer\" data-id=\"a5ebee9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1b73127e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1b73127e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-23621ca0\" data-id=\"23621ca0\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-289e62fd elementor-widget elementor-widget-text-editor\" data-id=\"289e62fd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Le malus \u00e9cologique s\u2019applique lors de la premi\u00e8re immatriculation en France des v\u00e9hicules de tourisme les plus \u00e9metteurs de CO\u2082.<\/p><p>En 2026, il se d\u00e9clenche \u00e0 partir de 108 g\/km et peut atteindre 80 000 \u20ac pour les v\u00e9hicules les plus fortement \u00e9metteurs.<\/p><p>Les v\u00e9hicules \u00e9lectriques et hydrog\u00e8ne en sont exon\u00e9r\u00e9s.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5ddead49 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5ddead49\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2ba846a0\" data-id=\"2ba846a0\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-56f46e8f elementor-widget elementor-widget-image\" data-id=\"56f46e8f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"461\" height=\"672\" src=\"https:\/\/staging.loc-oto.fr\/wp-content\/uploads\/2026\/09\/grille-malus-2026.png\" class=\"attachment-large size-large wp-image-314\" alt=\"\" srcset=\"https:\/\/staging.loc-oto.fr\/wp-content\/uploads\/2026\/09\/grille-malus-2026.png 461w, https:\/\/staging.loc-oto.fr\/wp-content\/uploads\/2026\/09\/grille-malus-2026-206x300.png 206w\" sizes=\"(max-width: 461px) 100vw, 461px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-33a4ebde elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"33a4ebde\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7429f103\" data-id=\"7429f103\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-69c15dda elementor-widget elementor-widget-spacer\" data-id=\"69c15dda\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6b855861 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6b855861\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-26335006\" data-id=\"26335006\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4da48026 elementor-widget elementor-widget-heading\" data-id=\"4da48026\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">3 - Le malus au poids<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7ed07ee4 elementor-widget elementor-widget-spacer\" data-id=\"7ed07ee4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6c5edd12 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6c5edd12\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-35cc1a77\" data-id=\"35cc1a77\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-79931027 elementor-widget elementor-widget-text-editor\" data-id=\"79931027\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Le malus au poids, aussi appel\u00e9 taxe sur la masse en ordre de marche, concerne les v\u00e9hicules de tourisme dont la masse d\u00e9passe le seuil r\u00e9glementaire.<\/p><p>En 2026, ce seuil est abaiss\u00e9 \u00e0 1 500 kg, contre 1 600 kg auparavant. Le tarif est progressif selon les kilogrammes exc\u00e9dentaires.<\/p><p>Les v\u00e9hicules \u00e9lectriques et hydrog\u00e8ne restent exon\u00e9r\u00e9s. Certains hybrides b\u00e9n\u00e9ficient d\u2019abattements sp\u00e9cifiques selon leur technologie.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6ed2dc18 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6ed2dc18\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-262ce9b5\" data-id=\"262ce9b5\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1e3ecf59 elementor-widget elementor-widget-image\" data-id=\"1e3ecf59\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"444\" height=\"219\" src=\"https:\/\/staging.loc-oto.fr\/wp-content\/uploads\/2026\/09\/malus.png\" class=\"attachment-large size-large wp-image-315\" alt=\"\" srcset=\"https:\/\/staging.loc-oto.fr\/wp-content\/uploads\/2026\/09\/malus.png 444w, https:\/\/staging.loc-oto.fr\/wp-content\/uploads\/2026\/09\/malus-300x148.png 300w\" sizes=\"(max-width: 444px) 100vw, 444px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-114d34e9 elementor-widget elementor-widget-image\" data-id=\"114d34e9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"707\" height=\"237\" src=\"https:\/\/staging.loc-oto.fr\/wp-content\/uploads\/2026\/09\/exemplemalus.png\" class=\"attachment-large size-large wp-image-316\" alt=\"\" srcset=\"https:\/\/staging.loc-oto.fr\/wp-content\/uploads\/2026\/09\/exemplemalus.png 707w, https:\/\/staging.loc-oto.fr\/wp-content\/uploads\/2026\/09\/exemplemalus-300x101.png 300w\" sizes=\"(max-width: 707px) 100vw, 707px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-33a4c3d9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"33a4c3d9\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-158e6a52\" data-id=\"158e6a52\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-392e5440 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"392e5440\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-350723b6\" data-id=\"350723b6\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7875b6d0 elementor-widget elementor-widget-spacer\" data-id=\"7875b6d0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6f74f820 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6f74f820\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-31229008\" data-id=\"31229008\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1b7bc5d5 elementor-widget elementor-widget-heading\" data-id=\"1b7bc5d5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">4 - Les taxes sur l\u2019affectation des v\u00e9hicules de tourisme (ex-TVS)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b253967 elementor-widget elementor-widget-spacer\" data-id=\"b253967\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7ede3b8b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7ede3b8b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1e0afefd\" data-id=\"1e0afefd\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-49ea0a72 elementor-widget elementor-widget-text-editor\" data-id=\"49ea0a72\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Depuis la r\u00e9forme de la TVS, deux taxes annuelles s\u2019appliquent aux entreprises utilisant des v\u00e9hicules de tourisme \u00e0 des fins \u00e9conomiques :<\/p><ul><li>la taxe annuelle sur les \u00e9missions de CO\u2082<\/li><li>la taxe annuelle sur les \u00e9missions de polluants atmosph\u00e9riques<\/li><\/ul><p>Ces taxes concernent les v\u00e9hicules de tourisme affect\u00e9s \u00e0 l\u2019activit\u00e9 de l\u2019entreprise, d\u00e9tenus ou lou\u00e9s.<\/p><p>Les v\u00e9hicules 100 % \u00e9lectriques et hydrog\u00e8ne b\u00e9n\u00e9ficient d\u2019une exon\u00e9ration.<\/p><p>En 2026, les bar\u00e8mes sont de nouveau durcis.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-21d682e6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"21d682e6\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7e7cb067\" data-id=\"7e7cb067\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-abdd751 elementor-widget elementor-widget-image\" data-id=\"abdd751\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"340\" height=\"343\" src=\"https:\/\/staging.loc-oto.fr\/wp-content\/uploads\/2026\/09\/bareme.png\" class=\"attachment-large size-large wp-image-317\" alt=\"\" srcset=\"https:\/\/staging.loc-oto.fr\/wp-content\/uploads\/2026\/09\/bareme.png 340w, https:\/\/staging.loc-oto.fr\/wp-content\/uploads\/2026\/09\/bareme-297x300.png 297w, https:\/\/staging.loc-oto.fr\/wp-content\/uploads\/2026\/09\/bareme-150x150.png 150w\" sizes=\"(max-width: 340px) 100vw, 340px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a72003c elementor-widget elementor-widget-image\" data-id=\"6a72003c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"672\" height=\"200\" src=\"https:\/\/staging.loc-oto.fr\/wp-content\/uploads\/2026\/09\/bareme2.png\" class=\"attachment-large size-large wp-image-318\" alt=\"\" srcset=\"https:\/\/staging.loc-oto.fr\/wp-content\/uploads\/2026\/09\/bareme2.png 672w, https:\/\/staging.loc-oto.fr\/wp-content\/uploads\/2026\/09\/bareme2-300x89.png 300w\" sizes=\"(max-width: 672px) 100vw, 672px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-746db0b9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"746db0b9\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-bebecc9\" data-id=\"bebecc9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2308ac95 elementor-widget elementor-widget-spacer\" data-id=\"2308ac95\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7b506026 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7b506026\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-50a6e750\" data-id=\"50a6e750\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2702f0be elementor-widget elementor-widget-heading\" data-id=\"2702f0be\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">5 - La taxe annuelle incitative (TAI)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-25d59c17 elementor-widget elementor-widget-spacer\" data-id=\"25d59c17\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9e9cbaa elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9e9cbaa\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6651c114\" data-id=\"6651c114\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d9f2767 elementor-widget elementor-widget-text-editor\" data-id=\"d9f2767\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>La TAI concerne les entreprises disposant d\u2019une flotte d\u2019au moins 100 v\u00e9hicules l\u00e9gers. En 2026, l\u2019objectif de v\u00e9hicules \u00e0 faibles \u00e9missions passe \u00e0 18 % de la flotte taxable, avec une p\u00e9nalit\u00e9 de 4 000 \u20ac par v\u00e9hicule manquant. Cette taxe vise \u00e0 acc\u00e9l\u00e9rer l\u2019\u00e9lectrification des parcs et \u00e0 p\u00e9naliser les renouvellements trop fortement orient\u00e9s vers les v\u00e9hicules tr\u00e8s \u00e9metteurs.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-21bf20a3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"21bf20a3\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-712464af\" data-id=\"712464af\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2dbbc789 elementor-widget elementor-widget-image\" data-id=\"2dbbc789\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"453\" height=\"71\" src=\"https:\/\/staging.loc-oto.fr\/wp-content\/uploads\/2026\/09\/tai.png\" class=\"attachment-large size-large wp-image-319\" alt=\"\" srcset=\"https:\/\/staging.loc-oto.fr\/wp-content\/uploads\/2026\/09\/tai.png 453w, https:\/\/staging.loc-oto.fr\/wp-content\/uploads\/2026\/09\/tai-300x47.png 300w\" sizes=\"(max-width: 453px) 100vw, 453px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-46f1109b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"46f1109b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ea58211\" data-id=\"ea58211\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3d42e402 elementor-widget elementor-widget-spacer\" data-id=\"3d42e402\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3ecf6ac7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3ecf6ac7\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-19766b62\" data-id=\"19766b62\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-601afd25 elementor-widget elementor-widget-heading\" data-id=\"601afd25\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">6 - Les certificats d\u2019\u00e9conomies d\u2019\u00e9nergie (CEE)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6ba179cd elementor-widget elementor-widget-spacer\" data-id=\"6ba179cd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1972f531 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1972f531\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-220b7aa4\" data-id=\"220b7aa4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5589db7 elementor-widget elementor-widget-text-editor\" data-id=\"5589db7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Cette initiative vise \u00e0 encourager les entreprises \u00e0 adopter des v\u00e9hicules \u00e9lectriques, contribuant ainsi \u00e0 la transition \u00e9nerg\u00e9tique et \u00e0 la r\u00e9duction des \u00e9missions de gaz \u00e0 effet de serre.<\/p><p>Le montant diff\u00e8re en fonction de\u00a0:<\/p><p>&#8211; la taille de parc du client (parc inf\u00e9rieur ou sup\u00e9rieur \u00e0 100 v\u00e9hicules)<\/p><p>&#8211; la typologie de v\u00e9hicule (voiture particuli\u00e8re \u00e9lectrique ou un utilitaire \u00e9lectrique)<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-59f6f3a2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"59f6f3a2\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-77073d74\" data-id=\"77073d74\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7c97253c elementor-widget elementor-widget-spacer\" data-id=\"7c97253c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-28462a1b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"28462a1b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2982ebe4\" data-id=\"2982ebe4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5cd481f7 elementor-widget elementor-widget-heading\" data-id=\"5cd481f7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">7 - Les avantages en nature<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-796fbb6b elementor-widget elementor-widget-spacer\" data-id=\"796fbb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-486f880f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"486f880f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-603455d9\" data-id=\"603455d9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-11510ce2 elementor-widget elementor-widget-text-editor\" data-id=\"11510ce2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Lorsqu\u2019un salari\u00e9 utilise un v\u00e9hicule de fonction \u00e0 des fins personnelles, cela constitue un avantage en nature. Le mode de calcul diff\u00e8re selon que le v\u00e9hicule a \u00e9t\u00e9 mis \u00e0 disposition avant ou apr\u00e8s le 1er f\u00e9vrier 2025. Pour les v\u00e9hicules \u00e9lectriques mis \u00e0 disposition \u00e0 partir de cette date, un abattement de 70 %, plafonn\u00e9 \u00e0 4 641,60 \u20ac par an, s\u2019applique uniquement aux v\u00e9hicules \u00e9co-scor\u00e9s.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-21d7a7d8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"21d7a7d8\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-58019244\" data-id=\"58019244\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-54bc3c69 elementor-widget elementor-widget-image\" data-id=\"54bc3c69\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"723\" height=\"525\" src=\"https:\/\/staging.loc-oto.fr\/wp-content\/uploads\/2026\/09\/avanatge-nature.png\" class=\"attachment-large size-large wp-image-320\" alt=\"\" srcset=\"https:\/\/staging.loc-oto.fr\/wp-content\/uploads\/2026\/09\/avanatge-nature.png 723w, https:\/\/staging.loc-oto.fr\/wp-content\/uploads\/2026\/09\/avanatge-nature-300x218.png 300w\" sizes=\"(max-width: 723px) 100vw, 723px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2d53372b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2d53372b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6c761373\" data-id=\"6c761373\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5b17c190 elementor-widget elementor-widget-spacer\" data-id=\"5b17c190\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2190b509 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2190b509\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-11ddd9e2\" data-id=\"11ddd9e2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2608565b elementor-widget elementor-widget-heading\" data-id=\"2608565b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">8 - TVA r\u00e9cup\u00e9rable sur le carburant<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-35c34b10 elementor-widget elementor-widget-spacer\" data-id=\"35c34b10\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-26cb8caa elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"26cb8caa\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4153f656\" data-id=\"4153f656\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5838361 elementor-widget elementor-widget-text-editor\" data-id=\"5838361\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>La TVA r\u00e9cup\u00e9rable d\u00e9pend du type de v\u00e9hicule et de l\u2019\u00e9nergie utilis\u00e9e. En 2026, la d\u00e9ductibilit\u00e9 est de 80 % sur essence, gazole et super\u00e9thanol pour les v\u00e9hicules particuliers, 100 % pour les utilitaires, et 100 % pour l\u2019\u00e9lectricit\u00e9, le GPL et le GNV.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-63dc3e80 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"63dc3e80\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-645b55c7\" data-id=\"645b55c7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6c8b5280 elementor-widget elementor-widget-image\" data-id=\"6c8b5280\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"640\" height=\"118\" src=\"https:\/\/staging.loc-oto.fr\/wp-content\/uploads\/2026\/09\/tva.png\" class=\"attachment-large size-large wp-image-321\" alt=\"\" srcset=\"https:\/\/staging.loc-oto.fr\/wp-content\/uploads\/2026\/09\/tva.png 640w, https:\/\/staging.loc-oto.fr\/wp-content\/uploads\/2026\/09\/tva-300x55.png 300w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-69c21c60 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"69c21c60\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a90f7bc\" data-id=\"a90f7bc\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7f12c438 elementor-widget elementor-widget-spacer\" data-id=\"7f12c438\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-67149b0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"67149b0\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-32252edb\" data-id=\"32252edb\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3c41e431 elementor-widget elementor-widget-heading\" data-id=\"3c41e431\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">9 - Le certificat d\u2019immatriculation<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-16c502a9 elementor-widget elementor-widget-spacer\" data-id=\"16c502a9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-24d3b6ea elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"24d3b6ea\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-66b888a7\" data-id=\"66b888a7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-454926d9 elementor-widget elementor-widget-text-editor\" data-id=\"454926d9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Le co\u00fbt de la carte grise d\u00e9pend notamment de la taxe r\u00e9gionale, de la taxe de gestion, de la redevance d\u2019acheminement et, le cas \u00e9ch\u00e9ant, du malus. Depuis la suppression de l\u2019exon\u00e9ration nationale automatique, les r\u00e9gions peuvent d\u00e9sormais d\u00e9cider de maintenir ou non un avantage sp\u00e9cifique pour les v\u00e9hicules \u00e9lectriques ou hydrog\u00e8ne.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-275ae9db elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"275ae9db\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-45aae333\" data-id=\"45aae333\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ff64505 elementor-widget elementor-widget-spacer\" data-id=\"ff64505\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-388f2d85 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"388f2d85\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5a47358c\" data-id=\"5a47358c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8f45de elementor-widget elementor-widget-heading\" data-id=\"8f45de\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">10 - Focus sur le v\u00e9hicule \u00e9lectrique<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2edf9fa5 elementor-widget elementor-widget-spacer\" data-id=\"2edf9fa5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-23195a6e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"23195a6e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3da28eef\" data-id=\"3da28eef\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-60801c15 elementor-widget elementor-widget-text-editor\" data-id=\"60801c15\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>En 2026, le v\u00e9hicule \u00e9lectrique reste le plus favorable fiscalement pour les entreprises :<\/p><ul><li>exon\u00e9ration de malus CO\u2082<\/li><li>exon\u00e9ration de malus au poids<\/li><li>exon\u00e9ration des taxes annuelles ex-TVS<\/li><li>TVA r\u00e9cup\u00e9rable \u00e0 100 % sur la recharge<\/li><li>plafond d\u2019amortissement favorable<\/li><li>avantages possibles via les CEE<\/li><li>contribution positive \u00e0 la r\u00e9duction de la TAI<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-588dba1e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"588dba1e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2eb1626e\" data-id=\"2eb1626e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-21d747d6 elementor-widget elementor-widget-spacer\" data-id=\"21d747d6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6b5a4c98 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6b5a4c98\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-498951f2\" data-id=\"498951f2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2c37ce00 elementor-widget elementor-widget-spacer\" data-id=\"2c37ce00\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Tout savoir sur la fiscalit\u00e9\u00a0 Fiscalit\u00e9 automobile 2026 : les r\u00e8gles essentielles pour votre flotte La fiscalit\u00e9 automobile 2026 confirme le durcissement progressif des dispositifs appliqu\u00e9s aux v\u00e9hicules thermiques et renforce les incitations en faveur des motorisations \u00e9lectrifi\u00e9es. Pour les entreprises, ces \u00e9volutions ont un impact direct sur le co\u00fbt global d\u2019usage d\u2019un v\u00e9hicule en [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-38","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/staging.loc-oto.fr\/index.php?rest_route=\/wp\/v2\/pages\/38","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/staging.loc-oto.fr\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/staging.loc-oto.fr\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/staging.loc-oto.fr\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/staging.loc-oto.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=38"}],"version-history":[{"count":5,"href":"https:\/\/staging.loc-oto.fr\/index.php?rest_route=\/wp\/v2\/pages\/38\/revisions"}],"predecessor-version":[{"id":331,"href":"https:\/\/staging.loc-oto.fr\/index.php?rest_route=\/wp\/v2\/pages\/38\/revisions\/331"}],"wp:attachment":[{"href":"https:\/\/staging.loc-oto.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=38"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}