{"id":6410,"date":"2022-09-01T05:55:00","date_gmt":"2022-09-01T03:55:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/lfr-2022-et-frais-de-deplacement-des-benevoles-un-nouveau-bareme-kilometrique\/"},"modified":"2022-09-01T05:55:00","modified_gmt":"2022-09-01T03:55:00","slug":"lfr-2022-et-frais-de-deplacement-des-benevoles-un-nouveau-bareme-kilometrique","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/lfr-2022-et-frais-de-deplacement-des-benevoles-un-nouveau-bareme-kilometrique\/","title":{"rendered":"LFR 2022 et frais de d\u00e9placement des b\u00e9n\u00e9voles : un nouveau bar\u00e8me kilom\u00e9trique ?"},"content":{"rendered":"

Les b\u00e9n\u00e9voles qui utilisent leur v\u00e9hicule personnel dans le cadre de leurs activit\u00e9s associatives peuvent, sous conditions, b\u00e9n\u00e9ficier d\u2019une r\u00e9duction d\u2019imp\u00f4t sur le revenu, calcul\u00e9e sur la base d\u2019un bar\u00e8me kilom\u00e9trique sp\u00e9cifique et distinct de celui applicable aux salari\u00e9s. Une sp\u00e9cificit\u00e9 qui vient de dispara\u00eetre\u2026<\/p>\n

\n

Un bar\u00e8me kilom\u00e9trique identique pour les salari\u00e9s et les b\u00e9n\u00e9voles d\u2019association<\/h2>\n

Les b\u00e9n\u00e9voles qui utilisent leur v\u00e9hicule personnel dans le cadre de leurs activit\u00e9s associatives, et qui engagent donc des d\u00e9penses de d\u00e9placement, peuvent, \u00e0 d\u00e9faut de remboursement par l\u2019association, b\u00e9n\u00e9ficier d\u2019une r\u00e9duction d\u2019imp\u00f4t sur le revenu (r\u00e9duction d\u2019imp\u00f4t pour don).<\/p>\n

Dans cette hypoth\u00e8se, et pour le calcul de l\u2019avantage fiscal, il \u00e9tait jusqu\u2019\u00e0 pr\u00e9sent admis qu\u2019il soit fait application d\u2019un bar\u00e8me kilom\u00e9trique sp\u00e9cifique, distinct de celui applicable aux salari\u00e9s ayant recours aux frais r\u00e9els.<\/p>\n

D\u00e9sormais, pour l\u2019imposition des revenus per\u00e7us \u00e0 compter du 1er janvier 2022, il est pr\u00e9vu que les frais engag\u00e9s par les b\u00e9n\u00e9voles d\u2019association peuvent \u00eatre \u00e9valu\u00e9s via le bar\u00e8me kilom\u00e9trique applicable aux salari\u00e9s d\u2019entreprise qui utilisent leurs v\u00e9hicules personnels dans le cadre de leur activit\u00e9 professionnelle.<\/p>\n

Source<\/span> : Loi de finances rectificative du 16 ao\u00fbt 2022, n\u00b0 2022-1157 (article 21)<\/p>\n

LFR 2022 et frais de d\u00e9placement des b\u00e9n\u00e9voles : un nouveau bar\u00e8me kilom\u00e9trique ?<\/a> \u00a9 Copyright WebLex – 2022<\/p>\n<\/div>\n

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

Les b\u00e9n\u00e9voles qui utilisent leur v\u00e9hicule personnel dans le cadre de leurs activit\u00e9s associatives peuvent, sous conditions, b\u00e9n\u00e9ficier d\u2019une r\u00e9duction d\u2019imp\u00f4t sur le revenu, calcul\u00e9e sur la base d\u2019un bar\u00e8me kilom\u00e9trique sp\u00e9cifique et distinct de celui applicable aux salari\u00e9s. Une sp\u00e9cificit\u00e9 qui vient de dispara\u00eetre\u2026<\/p>\n","protected":false},"author":0,"featured_media":6093,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,10],"tags":[],"class_list":["post-6410","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","category-le-coin-du-dirigeant"],"acf":[],"yoast_head":"\nLFR 2022 et frais de d\u00e9placement des b\u00e9n\u00e9voles : un nouveau bar\u00e8me kilom\u00e9trique ? - 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\/lfr-2022-et-frais-de-deplacement-des-benevoles-un-nouveau-bareme-kilometrique\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"LFR 2022 et frais de d\u00e9placement des b\u00e9n\u00e9voles : un nouveau bar\u00e8me kilom\u00e9trique ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Les b\u00e9n\u00e9voles qui utilisent leur v\u00e9hicule personnel dans le cadre de leurs activit\u00e9s associatives peuvent, sous conditions, b\u00e9n\u00e9ficier d\u2019une r\u00e9duction d\u2019imp\u00f4t sur le revenu, calcul\u00e9e sur la base d\u2019un bar\u00e8me kilom\u00e9trique sp\u00e9cifique et distinct de celui applicable aux salari\u00e9s. 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