{"id":2048,"date":"2019-05-16T09:39:44","date_gmt":"2019-05-16T08:39:44","guid":{"rendered":"http:\/\/www.lucca.fr\/magazine\/?p=2048"},"modified":"2026-04-17T16:03:56","modified_gmt":"2026-04-17T15:03:56","slug":"recuperation-tva-entretien-vehicule","status":"publish","type":"post","link":"https:\/\/www.lucca.fr\/magazine\/administration\/comptabilite\/recuperation-tva-entretien-vehicule","title":{"rendered":"La TVA li\u00e9e aux frais d&rsquo;entretien d&rsquo;un v\u00e9hicule est-elle d\u00e9ductible ?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2048\" class=\"elementor elementor-2048\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f144487 e-con-full e-flex e-con e-parent\" data-id=\"f144487\" 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-60e61edb elementor-widget elementor-widget-heading\" data-id=\"60e61edb\" 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-273a2dcb elementor-widget elementor-widget-text-editor\" data-id=\"273a2dcb\" 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-3563eab1 e-con-full e-flex e-con e-child\" data-id=\"3563eab1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-2a40c789 e-con-full e-flex e-con e-child\" data-id=\"2a40c789\" 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-entretien-vehicule+%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-ce4278a elementor-widget elementor-widget-image\" data-id=\"ce4278a\" 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-786cbe60 elementor-widget elementor-widget-text-editor\" data-id=\"786cbe60\" 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-72d4564 e-con-full e-flex e-con e-child\" data-id=\"72d4564\" 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-entretien-vehicule+%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-5d35629c elementor-widget elementor-widget-image\" data-id=\"5d35629c\" 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-a480542 elementor-widget elementor-widget-text-editor\" data-id=\"a480542\" 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-737db42e e-con-full e-flex e-con e-child\" data-id=\"737db42e\" 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-entretien-vehicule+%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-41275495 elementor-widget elementor-widget-image\" data-id=\"41275495\" 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-6c9d126b elementor-widget elementor-widget-text-editor\" data-id=\"6c9d126b\" 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<div class=\"elementor-element elementor-element-3cd6910 e-flex e-con-boxed e-con e-parent\" data-id=\"3cd6910\" 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-e209543 elementor-widget elementor-widget-text-editor\" data-id=\"e209543\" 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>La d\u00e9duction n\u2019est en principe possible que si ces frais d\u2019entretien concernent des\u00a0<b>v\u00e9hicules utilitaires<\/b>. Il en va de m\u00eame pour les r\u00e9parations, mais aussi pour les consommables (huile de vidange, lave-vitre, phares).<\/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-9fbfdc1 elementor-widget elementor-widget-text-editor\" data-id=\"9fbfdc1\" 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>Comme le montre notre article sur les carburants, les notions de\u00a0<a href=\"https:\/\/www.lucca.fr\/magazine\/administration\/gestion-depenses\/recuperer-tva-carburants\">\u201cv\u00e9hicule de tourisme\u201d et de \u201cv\u00e9hicule utilitaire<\/a>\u201d sont cl\u00e9s dans le r\u00e9gime de r\u00e9cup\u00e9ration de la TVA.<\/p><p><a href=\"https:\/\/www.legifrance.gouv.fr\/affichCodeArticle.do;jsessionid=62108CEC28F9050E8B67974656612A55.tpdila17v_1?idArticle=LEGIARTI000032702413&cidTexte=LEGITEXT000006069569&dateTexte=20160907\">L\u2019article 206-IV de l\u2019annexe II du CGI<\/a>, pr\u00e9cise dans son alin\u00e9a 7 que la d\u00e9duction de TVA est exclue \u00ab pour les \u00e9l\u00e9ments constitutifs, pi\u00e8ces d\u00e9tach\u00e9es et accessoires des v\u00e9hicules et engins \u00bb des v\u00e9hicules de tourisme. La TVA sera uniquement d\u00e9ductible s\u2018il s\u2019agit d\u2019une voiture intrins\u00e8quement li\u00e9e \u00e0 l\u2019activit\u00e9, comme dans le cas d\u2019une auto-\u00e9cole.<\/p><p>Ainsi, le petit sapin d\u00e9sodorisant de votre camionnette de chantier aura une TVA d\u00e9ductible, mais pas celui que votre PDG aura d\u00e9clar\u00e9 dans sa note de frais pour sa berline de fonction\u2026<\/p>\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<div class=\"elementor-element elementor-element-39ffc43d cta-img e-flex e-con-boxed e-con e-parent\" data-id=\"39ffc43d\" 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-2fc8f0a6 e-flex e-con-boxed e-con e-child\" data-id=\"2fc8f0a6\" 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-5eb637fb elementor-widget elementor-widget-heading\" data-id=\"5eb637fb\" 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-5b852536 elementor-widget elementor-widget-text-editor\" data-id=\"5b852536\" 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-108e7989 elementor-widget elementor-widget-button\" data-id=\"108e7989\" 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=recuperationtvaentretienvehicule&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 La d\u00e9duction n\u2019est en principe possible que si ces frais d\u2019entretien concernent des\u00a0v\u00e9hicules utilitaires. Il en va&#8230;<\/p>\n","protected":false},"author":41,"featured_media":29997,"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-2048","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\/2048","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=2048"}],"version-history":[{"count":3,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts\/2048\/revisions"}],"predecessor-version":[{"id":42225,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts\/2048\/revisions\/42225"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/media\/29997"}],"wp:attachment":[{"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/media?parent=2048"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/categories?post=2048"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/tags?post=2048"},{"taxonomy":"post_folder","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/post_folder?post=2048"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}