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Leasing samochodów – dlaczego opłaca się go wziąć właśnie teraz?

27 września 2018
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2985

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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