Leasing samochodów – dlaczego opłaca się go wziąć właśnie teraz?

Leasing samochodów cieszy się ogromną popularnością wśród przedsiębiorców. Stanowi zewnętrzną formę finansowania, dzięki której można zbudować flotę pojazdów firmowych bez konieczności angażowania dużego kapitału i przy osiągnięciu wielu korzyści podatkowych. I Ty planujesz wziąć samochód w leasing? Nie zwlekaj z podjęciem decyzji – to już naprawdę ostatni moment, aby osiągnąć wszystkie korzyści z tej formy finansowania. Sprawdź dlaczego.

Jak wynika z danych opublikowanych przez Związek Polskiego Leasingu (ZPL), w pierwszej połowie 2018 roku aż 45,6% podpisanych umów dotyczyło pojazdów osobowych, dostawczych i ciężarowych do 3,5 t.

Źródło: leasing.org.pl

Wiele jednak wskazuje na to, że od nowego roku zainteresowanie tą formą finansowania spadnie – wszystko za sprawą zmian wprowadzanych przez Ministerstwo Finansów.

Leasing samochodów – najważniejsze korzyści

Leasing operacyjny – bo ta forma finansowania wybierana jest najczęściej przez przedsiębiorców – ma wiele zalet. Dla przedsiębiorców prowadzących jednoosobową działalność gospodarczą liczą się jednak przede wszystkim względy podatkowe.

  • Możliwość odliczenia w całości jednorazowo opłaty wstępnej

Zgodnie z obowiązującymi przepisami, opłatę wstępną ponoszoną „na wejściu” można w całości jednorazowo zaliczyć do kosztów uzyskania przychodu. Dlatego wielu przedsiębiorców ustala jej wysokość nawet na poziomie 40% wartości leasingowanego pojazdu.

  • Możliwość odliczenia całych rat leasingowych

W przeciwieństwie do kredytu samochodowego, leasing pozwala na odliczenie całych rat leasingowych – zarówno części odsetkowej, jak i kapitałowej. Takie rozwiązanie zmniejsza niejako ciężar spłaty wysokich rat – można je zaliczyć w koszty uzyskania przychodu zaraz po uregulowaniu należności.

  • Płatność podatku VAT wraz z miesięcznymi ratami

Leasing operacyjny traktowany jest jako świadczenie usług, dlatego VAT doliczany jest do każdej raty leasingowej.

  • Atrakcyjne oprocentowanie

Firmy kuszą atrakcyjnym oprocentowaniem – na poziomie 101-105% wartości pojazdu. Biorąc pod uwagę takie warunki finansowania zakup pojazdu za gotówkę oraz zaciąganie kredytu traci większy sens z kilku powodów.

Po pierwsze samochód należałoby amortyzować przez 5 lat. Po drugie – w przypadku zakupu auta droższego niż 20 tys. € (ok. 85 tys. zł) nadwyżki nie dałoby się odliczyć od przychodu. Tyle właśnie wynosi limit odpisów amortyzacyjnych, które można wliczyć w koszty uzyskania przychodu.

Czas na zmiany w leasingu?

Wszystko wskazuje na to, że eldorado leasingowe powoli dobiega końca. Pod koniec sierpnia 2018 roku Ministerstwo Finansów opublikowało projekt zmian w ustawach o podatkach dochodowych PIT i CIT, który uwzględnia podniesienie obciążeń podatkowych z tytułu użytkowania pojazdów osobowych w firmach.

Pełna treść projektu dostępna jest na stronie Rządowego Centrum Legislacji – Projekt ustawy o zmianie ustawy o podatku dochodowym od osób fizycznych, ustawy o podatku dochodowym od osób prawnych, ustawy – Ordynacja podatkowa oraz o zmianie niektórych innych ustaw.

Poniżej prezentujemy najważniejsze zmiany:

  • w przypadku pojazdów użytkowanych w systemie mieszanym (służbowo i prywatnie), w koszty uzyskania przychodu będzie można zaliczyć jedynie 50% wydatków eksploatacyjnych – podobnie jak w przypadku odliczeń podatku VAT
  • limitem 150 tys. zł ma zostać objęty leasing operacyjny pojazdów osobowych
  • czynsz z tytułu umowy leasingu nie zostaje objęty 50% limitem zaliczenia w koszty – wyjątek stanowi ta część opłaty leasingowej, która uwzględnia opłaty eksploatacyjne (tylko ona zostanie objęta limitem).

Zmiany mają zacząć obowiązywać od 1 stycznia 2019 roku. Oznacza to, że umowy zawarte przed tą datą będzie można rozliczać na dotychczasowych zasadach – jednak nie później niż do 31 grudnia 2020 roku.

Jeżeli więc planujesz wziąć samochód w leasing, masz tak naprawdę niewiele czasu, aby „wycisnąć” z niego jak najwięcej korzyści. Zastanawiasz się, którą ofertę wybrać? Skontaktuj się z nami – pomożemy podjąć najbardziej opłacalną decyzję.

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