All car models may be subject to a rental agreement. However, between different types of vehicles, the market is changing. Those who run on gasoline and diesel still hold the largest market shares, the hybrid and the electric are experiencing a strong progression. The explanation of this change is the awareness of companies to adopt a “clean mobility” approach in the continuity of the measures taken by the State to promote these less polluting vehicles. Thus, if the choice in hybrid รถ เช่า เชียงราย ไม่มี มัดจํา or electric cars is even lower compared to gasoline and diesel, environmentally-friendly models available for rental are increasing.
What about the use of a private vehicle in a professional setting
Some employers make available to their manager or employees a vehicle for their private use, not only for home-office travel but also during weekends and holidays.
The award of this so-called “job” vehicle results in the inclusion of an annual benefit in kind on the employee’s payslip, and affects his taxes and social security contributions. The benefit in kind represents 12% of the cost of purchase of the personal car รถ เช่า เชียงราย ไม่มี มัด จํา if it is less than 5 years old, and 9% beyond 5 years, plus maintenance and service. ‘insurance.
Deduction of rents
Expenses relating to the operation of a fleet of vehicles are deductible from taxable profits. As a result, depreciation on these vehicles is also fully or partially deductible according to the type of vehicle. The renter remaining the owner of the vehicle in the case of a long-term rental, it is the rents paid which are deductible for the tenant. For commercial or “commercial” vehicles, without a back seat, the deduction is 100% of rents. On the other hand, for passenger cars, the deduction relates only to the share of the price of the vehicle lower than the ceilings detailed below.