{"id":2045,"date":"2019-05-15T09:59:11","date_gmt":"2019-05-15T08:59:11","guid":{"rendered":"http:\/\/www.lucca.fr\/magazine\/?p=2045"},"modified":"2026-05-06T16:53:50","modified_gmt":"2026-05-06T15:53:50","slug":"recuperation-tva-vehicules-location","status":"publish","type":"post","link":"https:\/\/www.lucca.fr\/magazine\/administration\/comptabilite\/recuperation-tva-vehicules-location","title":{"rendered":"La TVA est-elle r\u00e9cup\u00e9rable pour les v\u00e9hicules de location ?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2045\" class=\"elementor elementor-2045\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2dc61e3c e-con-full e-flex e-con e-parent\" data-id=\"2dc61e3c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1a010299 elementor-widget elementor-widget-heading\" data-id=\"1a010299\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Allez \u00e0 l'essentiel<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a371c4a elementor-widget elementor-widget-text-editor\" data-id=\"6a371c4a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Obtenez un r\u00e9sum\u00e9 clair et structur\u00e9 pour rep\u00e9rer rapidement les points cl\u00e9s.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-61782cc5 e-con-full e-flex e-con e-child\" data-id=\"61782cc5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-215e5c5b e-con-full e-flex e-con e-child\" data-id=\"215e5c5b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" href=\"https:\/\/chat.openai.com\/?q=Fais+un+r%C3%A9sum%C3%A9+structur%C3%A9+de+cet+article+https%3A%2F%2Fwww.lucca.fr%2Fmagazine%2Fadministration%2Fcomptabilite%2Frecuperation-tva-vehicules-location+%3A+id%C3%A9es+principales%2C+points+cl%C3%A9s+%28bullets%29%2C+2-3+actions+concr%C3%A8tes.\" target=\"_blank\">\n\t\t\t\t<div class=\"elementor-element elementor-element-30ae5b77 elementor-widget elementor-widget-image\" data-id=\"30ae5b77\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2026\/04\/chatgpt.svg\" title=\"chatgpt\" alt=\"chatgpt\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-65d6f97a elementor-widget elementor-widget-text-editor\" data-id=\"65d6f97a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Chatgpt<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-64fa045e e-con-full e-flex e-con e-child\" data-id=\"64fa045e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" href=\"https:\/\/gemini.google.com\/guided-learning?query=Fais+un+r%C3%A9sum%C3%A9+structur%C3%A9+de+cet+article+https%3A%2F%2Fwww.lucca.fr%2Fmagazine%2Fadministration%2Fcomptabilite%2Frecuperation-tva-vehicules-location+%3A+id%C3%A9es+principales%2C+points+cl%C3%A9s+%28bullets%29%2C+2-3+actions+concr%C3%A8tes.\" target=\"_blank\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2b8fcc97 elementor-widget elementor-widget-image\" data-id=\"2b8fcc97\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2026\/04\/ico-gemini.svg\" title=\"ico-gemini\" alt=\"ico-gemini\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b7958d7 elementor-widget elementor-widget-text-editor\" data-id=\"1b7958d7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Gemini<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-27f93336 e-con-full e-flex e-con e-child\" data-id=\"27f93336\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" href=\"https:\/\/claude.ai\/new?q=Fais+un+r%C3%A9sum%C3%A9+structur%C3%A9+de+cet+article+https%3A%2F%2Fwww.lucca.fr%2Fmagazine%2Fadministration%2Fcomptabilite%2Frecuperation-tva-vehicules-location+%3A+id%C3%A9es+principales%2C+points+cl%C3%A9s+%28bullets%29%2C+2-3+actions+concr%C3%A8tes.\" target=\"_blank\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2c28620 elementor-widget elementor-widget-image\" data-id=\"2c28620\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2026\/04\/claude.svg\" title=\"claude\" alt=\"claude\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-45af972b elementor-widget elementor-widget-text-editor\" data-id=\"45af972b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Claude<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ff4fd72 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ff4fd72\" 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-7f26a4e\" data-id=\"7f26a4e\" 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-cff0a15 elementor-widget elementor-widget-text-editor\" data-id=\"cff0a15\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Il est <\/span><b>impossible de r\u00e9cup\u00e9rer la TVA<\/b><span style=\"font-weight: 400;\"> sur les v\u00e9hicules de location d\u00e9di\u00e9s au transport de personnes, notamment les <\/span>voitures de tourisme lou\u00e9es par un salari\u00e9 pour aller en mission<span style=\"font-weight: 400;\"> chez un client.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6be5327 elementor-widget elementor-widget-text-editor\" data-id=\"6be5327\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Si le v\u00e9hicule est destin\u00e9 au transport de marchandises, c\u2019est-\u00e0-dire qu\u2019il s\u2019agit d\u2019<\/span>un utilitaire, la d\u00e9duction de la TVA<span style=\"font-weight: 400;\"> est possible concernant \u00e0 la fois les frais de location et ceux li\u00e9s \u00e0 <\/span><span style=\"font-weight: 400;\">l\u2019entretien, la r\u00e9paration ou encore les fournitures annexes<\/span> <span style=\"font-weight: 400;\">telles que l\u2019huile, le lave-vitre, etc.<\/span><\/p><p><span style=\"font-weight: 400;\">La r\u00e8gle fiscale est d\u2019ailleurs la m\u00eame que l\u2019entreprise soit propri\u00e9taire ou que le v\u00e9hicule soit lou\u00e9 : les v\u00e9hicules de tourisme n\u2019ouvrent pas droit \u00e0 d\u00e9duction de la TVA, les utilitaires le permettent. En effet, selon l\u2019<\/span><a href=\"https:\/\/www.legifrance.gouv.fr\/affichCodeArticle.do;jsessionid=62108CEC28F9050E8B67974656612A55.tpdila17v_1?idArticle=LEGIARTI000032702413&cidTexte=LEGITEXT000006069569&dateTexte=20160907\"><span style=\"font-weight: 400;\">annexe II du CGI, article 206-IV-2, alin\u00e9a 6<\/span><\/a><span style=\"font-weight: 400;\">, sont exclus du droit \u00e0 d\u00e9duction \u201cles v\u00e9hicules ou engins, quelle que soit leur nature, con\u00e7us pour transporter des personnes ou \u00e0 usages mixtes\u201d.<\/span><\/p><p><span style=\"font-weight: 400;\">La r\u00e9cup\u00e9ration de la TVA sur les frais li\u00e9s aux v\u00e9hicules de tourisme n\u2019est possible que dans trois cas :<\/span><\/p><ul><li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">La <\/span><span style=\"font-weight: 400;\">TVA sur les carburants<\/span><span style=\"font-weight: 400;\">\u00a0donne droit \u00e0 une d\u00e9ductibilit\u00e9 partielle.<\/span><\/li><li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">La d\u00e9duction de la TVA sur est \u00e9galement possible pour des activit\u00e9s intrins\u00e8quement li\u00e9es \u00e0 l\u2019usage d\u2019un v\u00e9hicule : taxis et auto-\u00e9coles, essentiellement. <\/span><\/li><li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Troisi\u00e8me cas de d\u00e9duction, \u00a0les v\u00e9hicules particuliers destin\u00e9s \u00e0 la location ou \u00e0 la revente \u00e0 l\u2019\u00e9tat neuf.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-14cb80a elementor-widget elementor-widget-spacer\" data-id=\"14cb80a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\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<\/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<div class=\"elementor-element elementor-element-441f6c78 cta-img e-flex e-con-boxed e-con e-parent\" data-id=\"441f6c78\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-3048aa30 e-flex e-con-boxed e-con e-child\" data-id=\"3048aa30\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6a79f3cc elementor-widget elementor-widget-heading\" data-id=\"6a79f3cc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Avec Lucca Notes de frais, vous reprenez le contr\u00f4le sur vos d\u00e9penses professionnelles :<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-39f66d7d elementor-widget elementor-widget-text-editor\" data-id=\"39f66d7d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>param\u00e9trez vos r\u00e8gles de gestion et maitrisez le montant de vos frais,<\/li><li>lib\u00e9rez-vous de la collecte des justificatifs papiers,<\/li><li>automatisez les op\u00e9rations comptables et administratives.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-14f1797c elementor-widget elementor-widget-button\" data-id=\"14f1797c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/contact.luccasoftware.com\/fr-demo-finance\/notes-de-frais?utm_source=laboitepratique&utm_medium=magazine&utm_term=recuperationtvavehiculeslocation&utm_content=demonotesdefrais\" target=\"_blank\" rel=\"nofollow\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Tester la solution<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Allez \u00e0 l\u2019essentiel Obtenez un r\u00e9sum\u00e9 clair et structur\u00e9 pour rep\u00e9rer rapidement les points cl\u00e9s. Chatgpt Gemini Claude Il est impossible de r\u00e9cup\u00e9rer la TVA sur les v\u00e9hicules de location d\u00e9di\u00e9s au transport de personnes,&#8230;<\/p>\n","protected":false},"author":41,"featured_media":29993,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[150],"tags":[],"post_folder":[],"class_list":["post-2045","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-comptabilite"],"_links":{"self":[{"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts\/2045","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/users\/41"}],"replies":[{"embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/comments?post=2045"}],"version-history":[{"count":3,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts\/2045\/revisions"}],"predecessor-version":[{"id":43417,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts\/2045\/revisions\/43417"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/media\/29993"}],"wp:attachment":[{"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/media?parent=2045"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/categories?post=2045"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/tags?post=2045"},{"taxonomy":"post_folder","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/post_folder?post=2045"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}