Easiness to justifyAverage amount deducted500-1000€ per yearFrequency3-4x per year
Always the same question: what are your CO2 emissions?
Car accessories are deducted in the same way as fuel, insurance, and all car expenses.
First, you deduct your car accessories in proportion to the professional use you have for them: 70% of your trips (not counting your home-office commutes) are for purely professional purposes? Only 70% of your car expenses are taken into account for any deductibility.
Then, from the professional part applicable to your car insurance, you deduct a part according to the CO2 emissions of your vehicle and its purchase date.
1/ Did you buy your car before 31/12/2017?
You deduct at least 75% or more. Find the case that suits you in the table below:
– Gasoline/diesel + CO2 emissions between 1 and 60 gr = 100% deductibility
– Gasoline/diesel + CO2 emissions between 61 and 105 gr = 90% deductibility
– Gasoline + CO2 emissions between 106 and 125 gr = 80% deductibility
– Diesel + CO2 emissions between 106 and 115 gr = 80% deductibility
Above these levels, you deduct 75%.
2/ You bought (ordered) your car on or after 01/01/2018?
Until 31/12/2019, you follow the application rule for cars purchased until the end of 2017.
From 2020, you apply the following formula: 120% – (0.5% x fuel coefficient x CO2/km)
Do you have a diesel car? The fuel coefficient is 1.
Do you have a gas car? The fuel coefficient is 0.95.
Do you drive a CNG car? The fuel coefficient will be 0.9 up to 11 fiscal horsepowers, 0.95 beyond.
Results of this calculation? The deductibility will vary between 50 and 100%. The only exception? Cars emitting more than 200 g of CO2, which will be 40%. Also note that electric cars, which until now have been deductible at 120%, will be “only” 100%…