{"id":5205,"date":"2022-05-04T05:51:00","date_gmt":"2022-05-04T03:51:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/frais-de-deplacement-velos-electriques-motos\/"},"modified":"2022-05-04T05:51:00","modified_gmt":"2022-05-04T03:51:00","slug":"frais-de-deplacement-velos-electriques-motos","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/frais-de-deplacement-velos-electriques-motos\/","title":{"rendered":"Frais de d\u00e9placement : v\u00e9los \u00e9lectriques = motos ?"},"content":{"rendered":"

Pour les titulaires de b\u00e9n\u00e9fices non commerciaux (BNC), les frais li\u00e9s \u00e0 l\u2019utilisation de v\u00e9los \u00e9lectriques dans le cadre de d\u00e9placements professionnels peuvent-ils \u00eatre d\u00e9termin\u00e9s forfaitairement, en application du bar\u00e8me kilom\u00e9trique ? R\u00e9ponse du gouvernement\u2026<\/p>\n

\n

Comment d\u00e9duire les frais li\u00e9s \u00e0 l\u2019utilisation d\u2019un v\u00e9lo \u00e9lectrique ?<\/h2>\n

Par principe, pour les titulaires de b\u00e9n\u00e9fices non commerciaux (BNC), les frais li\u00e9s \u00e0 l\u2019utilisation de v\u00e9hicules pour les d\u00e9placements professionnels sont d\u00e9ductibles du r\u00e9sultat imposable pour leur montant r\u00e9el.<\/p>\n

Toutefois, les professionnels qui le souhaitent peuvent \u00e9valuer leurs frais de d\u00e9placement (automobile ou 2 roues \u00e0 moteur) sur la base du bar\u00e8me kilom\u00e9trique publi\u00e9 tous les ans \u00e0 l\u2019intention des salari\u00e9s.<\/p>\n

S\u2019ils utilisent plusieurs v\u00e9hicules \u00e0 des fins professionnelles, l\u2019option pour ce bar\u00e8me kilom\u00e9trique forfaitaire doit \u00eatre exerc\u00e9e pour l\u2019ensemble des v\u00e9hicules.<\/p>\n

A toutes fins utiles, notez que les frais li\u00e9s \u00e0 l\u2019utilisation de v\u00e9los \u00e0 assistance \u00e9lectrique dans le cadre de d\u00e9placements professionnels ne peuvent pas \u00eatre d\u00e9termin\u00e9s de mani\u00e8re forfaitaire, en application du bar\u00e8me kilom\u00e9trique.<\/p>\n

Pourquoi ? Tout simplement parce que ce type de v\u00e9lo n\u2019est pas assimilable \u00e0 un \u00ab 2 roues motoris\u00e9 \u00bb au sens de la r\u00e8glementation routi\u00e8re.<\/p>\n

Les frais li\u00e9s \u00e0 l\u2019utilisation de v\u00e9los \u00e0 assistance \u00e9lectrique peuvent donc \u00eatre d\u00e9duits pour leur montant r\u00e9el et justifi\u00e9 (location de batteries, frais de recharge, entretien et r\u00e9paration, etc.), sans que cela ne remette en cause le principe d\u2019application du bar\u00e8me forfaitaire pour les autres v\u00e9hicules utilis\u00e9s par le professionnel.<\/p>\n

Source : R\u00e9ponse minist\u00e9rielle Grau du 26 avril 2022, Assembl\u00e9e nationale, n\u00b042938<\/p>\n

Frais de d\u00e9placement : v\u00e9los \u00e9lectriques = motos ?<\/a> \u00a9 Copyright WebLex – 2022<\/p>\n<\/div>\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

Pour les titulaires de b\u00e9n\u00e9fices non commerciaux (BNC), les frais li\u00e9s \u00e0 l\u2019utilisation de v\u00e9los \u00e9lectriques dans le cadre de d\u00e9placements professionnels peuvent-ils \u00eatre d\u00e9termin\u00e9s forfaitairement, en application du bar\u00e8me kilom\u00e9trique ? R\u00e9ponse du gouvernement\u2026<\/p>\n","protected":false},"author":0,"featured_media":5206,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-5205","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"\nFrais de d\u00e9placement : v\u00e9los \u00e9lectriques = motos ? - Cabinet Magar<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cabinet-magar.fr\/actualites\/frais-de-deplacement-velos-electriques-motos\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Frais de d\u00e9placement : v\u00e9los \u00e9lectriques = motos ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Pour les titulaires de b\u00e9n\u00e9fices non commerciaux (BNC), les frais li\u00e9s \u00e0 l\u2019utilisation de v\u00e9los \u00e9lectriques dans le cadre de d\u00e9placements professionnels peuvent-ils \u00eatre d\u00e9termin\u00e9s forfaitairement, en application du bar\u00e8me kilom\u00e9trique ? 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