{"id":6423,"date":"2022-09-01T05:48:00","date_gmt":"2022-09-01T03:48:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/lfr-2022-covoiturage-avantage-fiscal\/"},"modified":"2022-09-01T05:48:00","modified_gmt":"2022-09-01T03:48:00","slug":"lfr-2022-covoiturage-avantage-fiscal","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/lfr-2022-covoiturage-avantage-fiscal\/","title":{"rendered":"LFR 2022 : Covoiturage = avantage fiscal ?"},"content":{"rendered":"<p >Pour encourager la pratique du covoiturage, les passagers, tout comme les conducteurs, peuvent d\u00e9sormais d\u00e9duire les frais de d\u00e9placement engag\u00e9s dans ce cadre au titre des frais r\u00e9els pour le calcul de leur imp\u00f4t sur le revenu. Explications.<\/p>\n<div>\n<h2>Covoiturage : conducteur, passager = traitement fiscal identique ?<\/h2>\n<p>Pour le calcul de son imp\u00f4t sur le revenu (IR), un salari\u00e9 qui utilise son v\u00e9hicule personnel pour se rendre sur son lieu de travail peut, sous r\u00e9serve du respect de certaines conditions, d\u00e9duire les frais de d\u00e9placement entre son domicile et son lieu de travail.<\/p>\n<p>Cette d\u00e9duction peut prendre la forme :<\/p>\n<ul>\n<li>soit d\u2019une d\u00e9duction forfaitaire de 10 % ;<\/li>\n<li>soit d\u2019une d\u00e9duction des frais r\u00e9ellement engag\u00e9s (appel\u00e9e \u00ab d\u00e9duction au titre des frais r\u00e9els \u00bb), sous r\u00e9serve du respect de certaines conditions.<\/li>\n<\/ul>\n<p>Par principe, l\u2019administration fiscale applique automatiquement la d\u00e9duction forfaitaire. Toutefois, si cela s\u2019av\u00e8re plus avantageux pour lui et sous r\u00e9serve de justifications, le salari\u00e9 peut d\u00e9cider d\u2019opter pour la d\u00e9duction au titre des frais r\u00e9els.<\/p>\n<p>Jusqu\u2019\u00e0 pr\u00e9sent, dans le cas du covoiturage, seul le propri\u00e9taire du v\u00e9hicule pouvait b\u00e9n\u00e9ficier de la d\u00e9duction de ses frais au titre des frais r\u00e9els. A l\u2019inverse, le passager, qui supporte partiellement les frais du trajet, ne pouvait pas d\u00e9duire au titre des frais r\u00e9els le montant r\u00e9gl\u00e9 au conducteur.<\/p>\n<p>D\u00e9sormais, pour encourager la pratique du covoiturage, le covoitur\u00e9, c\u2019est-\u00e0-dire le passager, peut d\u00e9duire les frais de d\u00e9placement engag\u00e9s dans ce cadre au titre de ses frais r\u00e9els. En d\u2019autres termes, le montant vers\u00e9 au conducteur au titre du partage des frais peut venir en d\u00e9duction de son revenu imposable au titre de ses frais r\u00e9els.<\/p>\n<p>Pour m\u00e9moire, les frais pris en consid\u00e9ration dans le cadre du covoiturage sont :<\/p>\n<ul>\n<li>les frais de d\u00e9pr\u00e9ciation du v\u00e9hicule, de r\u00e9paration et d\u2019entretien ;<\/li>\n<li>les d\u00e9penses de pneumatiques ;<\/li>\n<li>les frais de consommation de carburant ;<\/li>\n<li>les primes d\u2019assurance.<\/li>\n<\/ul>\n<p><span style=\"text-decoration: underline;\">Source<\/span> : Loi de finances rectificative du 16 ao\u00fbt 2022, n\u00b0 2022-1157 (article 20)<\/p>\n<p><a title=\"LFR 2022 : Covoiturage = avantage fiscal ?\" href=\"https:\/\/www.weblex.fr\/weblex-actualite\/lfr-2022-covoiturage-avantage-fiscal\" rel=\"nofollow noopener\" target=\"_blank\">LFR 2022 : Covoiturage = avantage fiscal ?<\/a> \u00a9 Copyright WebLex &#8211; 2022<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/covoit2.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pour encourager la pratique du covoiturage, les passagers, tout comme les conducteurs, peuvent d\u00e9sormais d\u00e9duire les frais de d\u00e9placement engag\u00e9s dans ce cadre au titre des frais r\u00e9els pour le calcul de leur imp\u00f4t sur le revenu. Explications.<\/p>\n","protected":false},"author":0,"featured_media":6424,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,10],"tags":[],"class_list":["post-6423","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","category-le-coin-du-dirigeant"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>LFR 2022 : Covoiturage = avantage fiscal ? - 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-covoiturage-avantage-fiscal\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"LFR 2022 : Covoiturage = avantage fiscal ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Pour encourager la pratique du covoiturage, les passagers, tout comme les conducteurs, peuvent d\u00e9sormais d\u00e9duire les frais de d\u00e9placement engag\u00e9s dans ce cadre au titre des frais r\u00e9els pour le calcul de leur imp\u00f4t sur le revenu. 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