{"id":5705,"date":"2025-03-19T12:24:45","date_gmt":"2025-03-19T11:24:45","guid":{"rendered":"https:\/\/www.optimum-automotive.com\/?p=5705"},"modified":"2025-03-19T17:39:56","modified_gmt":"2025-03-19T16:39:56","slug":"reforme-des-aen-2025-clarifications","status":"publish","type":"post","link":"https:\/\/bu.optimum-automotive.com\/pt\/esclarecimentos-sobre-a-reforma-da-aen-2025\/","title":{"rendered":"Reforma AEN 2025: os esclarecimentos est\u00e3o aqui!\u00a0"},"content":{"rendered":"<p>A reforma do <strong>Presta\u00e7\u00f5es em esp\u00e9cie<\/strong> (NEA), publicada no Jornal Oficial de 27 de fevereiro de 2025, foi clarificada em 12 de mar\u00e7o de 2025. A sua aplica\u00e7\u00e3o retroactiva a 1<sup>er<\/sup> fevereiro de 2025, foi uma surpresa para muitos gestores de frotas, suscitando uma s\u00e9rie de quest\u00f5es e, por vezes, interpreta\u00e7\u00f5es erradas.&nbsp;<\/p>\n\n\n\n<p>Um ponto crucial n\u00e3o foi esclarecido: a que se refere a data de 1 de fevereiro: \u00e0 entrega do ve\u00edculo? \u00e0 sua matr\u00edcula? \u00e0 atribui\u00e7\u00e3o ao condutor?\u00a0<\/p>\n\n\n\n<p>A atualiza\u00e7\u00e3o de 12 de mar\u00e7o de 2025 do <a href=\"https:\/\/boss.gouv.fr\/portail\/accueil\/actualites-boss\/2025\/mars\/prise-en-compte-de-la-publicatio.html\" target=\"_blank\" rel=\"noreferrer noopener\">Boletim Oficial da Seguran\u00e7a Social (BOSS)<\/a> fornece esclarecimentos essenciais (e algumas novas surpresas) aos gestores de frotas autom\u00f3veis.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Datas a ter em conta para as novas regras da NEA\u00a0<\/strong><\/h2>\n\n\n\n<p>O <strong>aplicam-se novas regras da NEA<\/strong> autom\u00f3veis da empresa <strong>disponibilizados ap\u00f3s 1 de fevereiro de 2025<\/strong>. Trata-se de :&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Integra\u00e7\u00e3o de um novo ve\u00edculo<\/strong> na frota.\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Reafecta\u00e7\u00e3o de um ve\u00edculo existente<\/strong> a outro trabalhador ap\u00f3s essa data.\u00a0<\/li>\n<\/ul>\n\n\n\n<p>A administra\u00e7\u00e3o especifica que o <strong>data de concess\u00e3o,<\/strong> <strong>entre a empresa e o trabalhador, \u00e9 a refer\u00eancia para determinar o regime aplic\u00e1vel.<\/strong>&nbsp;<\/p>\n\n\n\n<p>Para os ve\u00edculos atribu\u00eddos <strong>antes de<\/strong> em 1 de fevereiro de 2025, o antigo regime fiscal (mais favor\u00e1vel \u00e0s empresas e aos trabalhadores) continua em vigor.&nbsp;&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>As novas taxas NEA\u00a0\u00a0<\/strong><\/h2>\n\n\n\n<p>As novas taxas fixas s\u00e3o agora :&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Ve\u00edculos alugados<\/strong> : <strong>50 %<\/strong> do custo do aluguer (em compara\u00e7\u00e3o com 30 % anteriormente). Com o reembolso do combust\u00edvel, a taxa passa para <strong>67 %<\/strong> (em compara\u00e7\u00e3o com 40 %).\u00a0<\/li>\n<\/ul>\n\n\n\n<p><strong>Ve\u00edculos adquiridos<\/strong> : <strong>15 %<\/strong> do custo de aquisi\u00e7\u00e3o (em compara\u00e7\u00e3o com 9 %). Para os ve\u00edculos com mais de cinco anos, a taxa passar\u00e1 de <strong>6 % a 10 %<\/strong>. No caso do reembolso do combust\u00edvel, as taxas atingem <strong>20 %<\/strong> ou <strong>15 % para ve\u00edculos mais antigos<\/strong>.\u00a0<\/p>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"3069\" height=\"1112\" src=\"https:\/\/bu.optimum-automotive.com\/wp-content\/uploads\/2025\/03\/Image4-1.png\" alt=\"\" class=\"wp-image-5713\" style=\"width:837px;height:auto\" srcset=\"https:\/\/bu.optimum-automotive.com\/wp-content\/uploads\/2025\/03\/Image4-1.png 3069w, https:\/\/bu.optimum-automotive.com\/wp-content\/uploads\/2025\/03\/Image4-1-300x109.png 300w, https:\/\/bu.optimum-automotive.com\/wp-content\/uploads\/2025\/03\/Image4-1-1024x371.png 1024w, https:\/\/bu.optimum-automotive.com\/wp-content\/uploads\/2025\/03\/Image4-1-768x278.png 768w, https:\/\/bu.optimum-automotive.com\/wp-content\/uploads\/2025\/03\/Image4-1-1536x557.png 1536w, https:\/\/bu.optimum-automotive.com\/wp-content\/uploads\/2025\/03\/Image4-1-2048x742.png 2048w, https:\/\/bu.optimum-automotive.com\/wp-content\/uploads\/2025\/03\/Image4-1-18x7.png 18w\" sizes=\"auto, (max-width: 3069px) 100vw, 3069px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Ve\u00edculos el\u00e9ctricos: benef\u00edcios fiscais sujeitos a condi\u00e7\u00f5es<\/strong>&nbsp;<\/h2>\n\n\n\n<p class=\"has-text-align-left\">Os ve\u00edculos el\u00e9ctricos est\u00e3o a beneficiar de um aumento da<strong>subs\u00eddio (reavaliado a 70 %)<\/strong> at\u00e9 <strong>31 de dezembro de 2027<\/strong>. No entanto, esta redu\u00e7\u00e3o est\u00e1 reservada para <strong>modelos com classifica\u00e7\u00e3o ecol\u00f3gica<\/strong>. Apenas os autom\u00f3veis que satisfazem os crit\u00e9rios ambientais definidos pela Ademe s\u00e3o eleg\u00edveis para este benef\u00edcio.&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Teto elevado<\/strong> a indemniza\u00e7\u00e3o \u00e9 agora limitada a <strong>4.582 por ano<\/strong> (em compara\u00e7\u00e3o com 2 000,30 euros anteriormente).\u00a0<\/li>\n<\/ul>\n\n\n\n<p>O <strong>ve\u00edculos el\u00e9ctricos sem pontua\u00e7\u00e3o ecol\u00f3gica<\/strong>disponibilizados ap\u00f3s o <strong>1 de fevereiro de 2025<\/strong>, <strong>j\u00e1 n\u00e3o beneficiam deste subs\u00eddio<\/strong>.\u00a0<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>A recarga el\u00e9ctrica, financiada pela empresa, \u00e9 mantida<\/strong>&nbsp;<\/h2>\n\n\n\n<p>Os empregadores podem sempre fornecer <strong>esta\u00e7\u00f5es de carregamento<\/strong> para os trabalhadores <strong>nenhum impacto nas NEAs<\/strong>. Esta isen\u00e7\u00e3o \u00e9 prorrogada at\u00e9 <strong>31 de dezembro de 2027<\/strong>.\u00a0<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Como \u00e9 que podemos limitar o impacto da reforma da NEA?\u00a0<\/strong><\/h2>\n\n\n\n<p>Existem v\u00e1rias estrat\u00e9gias para otimizar a gest\u00e3o da frota \u00e0 luz das novas regras:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Comparar a compra e o leasing<\/strong> O aumento das taxas fixas obriga a uma reavalia\u00e7\u00e3o do m\u00e9todo de aquisi\u00e7\u00e3o para limitar os custos.\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Favorecer os ve\u00edculos el\u00e9ctricos com certifica\u00e7\u00e3o ecol\u00f3gica<\/strong> Para se qualificar para o <strong>70 %<\/strong>\u00e9 essencial adaptar o <strong>Pol\u00edtica autom\u00f3vel<\/strong> selecionando ve\u00edculos que satisfa\u00e7am os crit\u00e9rios do<strong>Ademe<\/strong>.\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Antecipa\u00e7\u00e3o dos custos dos pontos de carregamento<\/strong> : beneficiar das isen\u00e7\u00f5es fiscais em vigor antes de <strong>2027<\/strong> permite-nos controlar melhor os custos associados \u00e0 eletrifica\u00e7\u00e3o da frota.\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Declarar as NEAs numa base real<\/strong> imposto: em vez de utilizar uma estimativa te\u00f3rica, uma declara\u00e7\u00e3o baseada na utiliza\u00e7\u00e3o efectiva permite otimizar a tributa\u00e7\u00e3o.\u00a0<\/li>\n<\/ul>\n\n\n\n<p>A solu\u00e7\u00e3o de gest\u00e3o de frotas <strong>OPTIMUM<\/strong> facilita esta abordagem, diferenciando a quilometragem profissional da quilometragem privada. Gra\u00e7as a um <strong>caixa telem\u00e1tica<\/strong>Atribui automaticamente as viagens \u00e0 categoria correta e gera <strong>simula\u00e7\u00f5es fiscais<\/strong> para escolher o m\u00e9todo mais vantajoso entre <strong>forfet\u00e1rio e efetivo<\/strong>.&nbsp;<br><a href=\"https:\/\/bu.optimum-automotive.com\/pt\/demonstracao\/\" target=\"_blank\" rel=\"noreferrer noopener\">Fale connosco!<\/a>&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"2560\" height=\"936\" src=\"https:\/\/bu.optimum-automotive.com\/wp-content\/uploads\/2025\/03\/stylo-1-scaled.jpg\" alt=\"\" class=\"wp-image-5714\" style=\"width:837px;height:auto\" srcset=\"https:\/\/bu.optimum-automotive.com\/wp-content\/uploads\/2025\/03\/stylo-1-scaled.jpg 2560w, https:\/\/bu.optimum-automotive.com\/wp-content\/uploads\/2025\/03\/stylo-1-300x110.jpg 300w, https:\/\/bu.optimum-automotive.com\/wp-content\/uploads\/2025\/03\/stylo-1-1024x374.jpg 1024w, https:\/\/bu.optimum-automotive.com\/wp-content\/uploads\/2025\/03\/stylo-1-768x281.jpg 768w, https:\/\/bu.optimum-automotive.com\/wp-content\/uploads\/2025\/03\/stylo-1-1536x562.jpg 1536w, https:\/\/bu.optimum-automotive.com\/wp-content\/uploads\/2025\/03\/stylo-1-2048x749.jpg 2048w, https:\/\/bu.optimum-automotive.com\/wp-content\/uploads\/2025\/03\/stylo-1-18x7.jpg 18w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Em conclus\u00e3o<\/strong><\/h2>\n\n\n\n<p class=\"has-text-align-left\">Com esta reforma, \u00e9 essencial controlar com precis\u00e3o a <strong>data de atribui\u00e7\u00e3o do ve\u00edculo<\/strong>. Qualquer nova afeta\u00e7\u00e3o ou reafecta\u00e7\u00e3o ap\u00f3s a <strong>1 de fevereiro de 2025<\/strong> resultar\u00e1 na aplica\u00e7\u00e3o de <strong>novas taxas NEA<\/strong>.&nbsp;<\/p>\n\n\n\n<p class=\"has-text-align-left\"><strong>Em ambos os casos, a utiliza\u00e7\u00e3o de um <\/strong><a href=\"https:\/\/bu.optimum-automotive.com\/pt\/demonstracao\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>software de gest\u00e3o de frotas<\/strong><\/a> est\u00e1 a tornar-se essencial para otimizar a localiza\u00e7\u00e3o e a tributa\u00e7\u00e3o dos ve\u00edculos. Antecipe-se a estas altera\u00e7\u00f5es para evitar surpresas desagrad\u00e1veis!&nbsp;<\/p>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Saiba mais sobre a reforma da NEA 2025: regras, taxas revistas e estrat\u00e9gias para otimizar a gest\u00e3o da frota.<\/p>","protected":false},"author":4,"featured_media":5708,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_coblocks_attr":"","_coblocks_dimensions":"","_coblocks_responsive_height":"","_coblocks_accordion_ie_support":"","_uag_custom_page_level_css":"","footnotes":""},"categories":[17],"tags":[],"class_list":["post-5705","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-electrification-des-flottes"],"uagb_featured_image_src":{"full":["https:\/\/bu.optimum-automotive.com\/wp-content\/uploads\/2025\/03\/vignette-aen.png",900,421,false],"thumbnail":["https:\/\/bu.optimum-automotive.com\/wp-content\/uploads\/2025\/03\/vignette-aen-150x150.png",150,150,true],"medium":["https:\/\/bu.optimum-automotive.com\/wp-content\/uploads\/2025\/03\/vignette-aen-300x140.png",300,140,true],"medium_large":["https:\/\/bu.optimum-automotive.com\/wp-content\/uploads\/2025\/03\/vignette-aen-768x359.png",768,359,true],"large":["https:\/\/bu.optimum-automotive.com\/wp-content\/uploads\/2025\/03\/vignette-aen.png",900,421,false],"1536x1536":["https:\/\/bu.optimum-automotive.com\/wp-content\/uploads\/2025\/03\/vignette-aen.png",900,421,false],"2048x2048":["https:\/\/bu.optimum-automotive.com\/wp-content\/uploads\/2025\/03\/vignette-aen.png",900,421,false],"trp-custom-language-flag":["https:\/\/bu.optimum-automotive.com\/wp-content\/uploads\/2025\/03\/vignette-aen-18x8.png",18,8,true]},"uagb_author_info":{"display_name":"m.rochard@optimum-automotive.com","author_link":"https:\/\/bu.optimum-automotive.com\/pt\/author\/m-rochardoptimum-automotive-com\/"},"uagb_comment_info":0,"uagb_excerpt":"D\u00e9couvrez les clarifications sur la r\u00e9forme des AEN 2025 : r\u00e8gles, taux r\u00e9vis\u00e9s, et strat\u00e9gies pour optimiser la gestion de flotte.","_links":{"self":[{"href":"https:\/\/bu.optimum-automotive.com\/pt\/wp-json\/wp\/v2\/posts\/5705","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bu.optimum-automotive.com\/pt\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bu.optimum-automotive.com\/pt\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bu.optimum-automotive.com\/pt\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/bu.optimum-automotive.com\/pt\/wp-json\/wp\/v2\/comments?post=5705"}],"version-history":[{"count":5,"href":"https:\/\/bu.optimum-automotive.com\/pt\/wp-json\/wp\/v2\/posts\/5705\/revisions"}],"predecessor-version":[{"id":5719,"href":"https:\/\/bu.optimum-automotive.com\/pt\/wp-json\/wp\/v2\/posts\/5705\/revisions\/5719"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bu.optimum-automotive.com\/pt\/wp-json\/wp\/v2\/media\/5708"}],"wp:attachment":[{"href":"https:\/\/bu.optimum-automotive.com\/pt\/wp-json\/wp\/v2\/media?parent=5705"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bu.optimum-automotive.com\/pt\/wp-json\/wp\/v2\/categories?post=5705"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bu.optimum-automotive.com\/pt\/wp-json\/wp\/v2\/tags?post=5705"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}