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Pédaler plus pour payer moins (d’impôts)

Fort consommateur de matières fossiles polluantes, le secteur des transports est aujourd’hui responsable du quart des émissions mondiales de dioxyde de carbone. La démocratisation des moyens de transport alternatifs, plus respectueux de l’environnement, est donc un enjeu majeur de la transition énergétique dans laquelle s’est engagée la France. C’est la raison pour laquelle le gouvernement a décidé de faire évoluer la fiscalité liée à l’usage du vélo en entreprise.

La loi sur la transition énergétique pour la croissance verte, promulguée en août dernier, prévoit en effet une réduction d’impôt pour les entreprises qui décident de mettre gratuitement à la disposition de leurs employés une flotte de vélos pour effectuer les trajets entre le lieu de travail et le domicile.

Concrètement, selon le décret paru le 24 février dernier au Journal Officiel, une organisation soumise à l’impôt sur les sociétés qui déploiera une flotte de vélo pour ses salariés pourra bénéficier d’une défiscalisation égale à 25% du montant de ses achats.

Les modalités de cette réduction d’impôt ainsi que les frais éligibles sont répertoriés dans le Code Général des impôts. Les dotations aux amortissements pour l’acquisition des bicyclettes ainsi que les dotations liées à l’achat ou la location d’équipements de sécurité (comme les casques, les gilets réfléchissants ou encore les antivols) sont notamment inclus. Sont également concernés les dotations aux amortissements concernant la construction d’une aire de stationnement pour vélos ou encore les frais d’assurance pour couvrir les déplacements des salariés.

La loi sur la transition énergétique contient également une mesure qui vise à faire bénéficier d’une indemnité kilométrique de 25 centimes par kilomètre les personnes qui se rendent au travail avec leur propre vélo. Une disposition législative instaurée par décret, publié au début du mois de février.

Les sommes perçues sont exonérées d’impôts et de cotisations sociales, dans la limite de 200 euros par an. Il faut cependant préciser que la mise en place de cette indemnité reste facultative : elle est en effet soumise au bon vouloir de l’employeur.

L’indemnité kilométrique vélo est une mesure qui a été testée pendant 6 mois auprès de quelques 10.000 salariés de 18 entreprises volontaires en 2014. Une phase d’expérimentation qui avait permis de démontrer son efficacité : le nombre de personnes se rendant régulièrement au travail en vélo avait quasiment doublé. Les volontaires avaient également mis en avant les bénéfices pour leur santé de la pratique régulière du vélo.

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