{"id":9174,"date":"2023-11-21T00:00:00","date_gmt":"2023-11-20T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/impot-sur-le-revenu-encore-une-revalorisation-du-bareme-kilometrique\/"},"modified":"2023-11-21T00:00:00","modified_gmt":"2023-11-20T23:00:00","slug":"impot-sur-le-revenu-encore-une-revalorisation-du-bareme-kilometrique","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/impot-sur-le-revenu-encore-une-revalorisation-du-bareme-kilometrique\/","title":{"rendered":"Imp\u00f4t sur le revenu : encore une revalorisation du bar\u00e8me kilom\u00e9trique ?"},"content":{"rendered":"<p>Dans un contexte inflationniste et pour tenir compte de la hausse des prix des carburants, le Gouvernement envisage-t-il une nouvelle fois de revaloriser le bar\u00e8me kilom\u00e9trique utilis\u00e9 par les salari\u00e9s qui, pour le calcul de leur imp\u00f4t sur le revenu, opte pour la d\u00e9duction au titre des frais r\u00e9els de d\u00e9placement ? R\u00e9ponse\u2026<\/p>\n<h2>Bar\u00e8me kilom\u00e9trique : pas de changement pour le moment\u2026<\/h2>\n<p>Les salari\u00e9s qui utilisent leur v\u00e9hicule personnel \u00e0 des fins professionnelles peuvent, pour le calcul de leur imp\u00f4t sur le revenu, opter pour la d\u00e9duction au titre des frais r\u00e9els de d\u00e9placement.<\/p>\n<p>Deux choix s\u2019offrent alors \u00e0 eux :<\/p>\n<ul>\n<li>ils peuvent tenir compte des frais effectivement pay\u00e9s au titre du carburant, du stationnement, de l\u2019assurance, etc., au prorata de l\u2019utilisation professionnelle du v\u00e9hicule ;<\/li>\n<li>ou ils peuvent utiliser le bar\u00e8me fiscal (appel\u00e9 \u00ab bar\u00e8me kilom\u00e9trique \u00bb), qui \u00e9tablit forfaitairement un co\u00fbt d\u2019utilisation du v\u00e9hicule au kilom\u00e8tre.<\/li>\n<\/ul>\n<p>Afin de tenir compte de l\u2019\u00e9volution du co\u00fbt du transport, notamment du prix des carburants, ce bar\u00e8me kilom\u00e9trique est r\u00e9guli\u00e8rement actualis\u00e9.<\/p>\n<p>\u00c0 titre d\u2019exemple, il a \u00e9t\u00e9 revaloris\u00e9 \u00e0 hauteur de :<\/p>\n<ul>\n<li>+ 10 % au titre de l\u2019imposition des revenus de l\u2019ann\u00e9e 2021 ;<\/li>\n<li>+ 5,4 % au titre de l\u2019imposition des revenus de l\u2019ann\u00e9e 2022.<\/li>\n<\/ul>\n<p>Interrog\u00e9 par un d\u00e9put\u00e9 sur l\u2019\u00e9ventualit\u00e9 d\u2019une nouvelle revalorisation, le Gouvernement indique que si indexation du bar\u00e8me il doit y avoir, cela ne pourra \u00eatre envisag\u00e9 qu\u2019\u00e0 compter de l\u2019imposition des revenus de l\u2019ann\u00e9e 2023.<\/p>\n<p>\u00c0 cette occasion, il rappelle que les salari\u00e9s qui le souhaitent peuvent tout \u00e0 fait renoncer \u00e0 la d\u00e9duction de leurs frais de d\u00e9placement au r\u00e9el. Ils se verront alors appliquer automatiquement l\u2019abattement forfaitaire de 10 %.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/questions.assemblee-nationale.fr\/q16\/16-9128QE.htm\" rel=\"noopener\" target=\"_blank\">R\u00e9ponse minist\u00e9rielle Le Fur du 14 novembre 2023, Assembl\u00e9e nationale, no 9128 : \u00ab Revalorisation du bar\u00e8me kilom\u00e9trique \u00bb<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/impot-sur-le-revenu-encore-une-revalorisation-du-bareme-kilometrique\" target=\"_blank\" rel=\"noopener\">Imp\u00f4t sur le revenu : encore une revalorisation du bar\u00e8me kilom\u00e9trique ?<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/fraisdeplacement.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dans un contexte inflationniste et pour tenir compte de la hausse des prix des carburants, le Gouvernement envisage-t-il une nouvelle fois de revaloriser le bar\u00e8me kilom\u00e9trique utilis\u00e9 par les salari\u00e9s qui, pour le calcul de leur imp\u00f4t sur le revenu, opte pour la d\u00e9duction au titre des frais r\u00e9els de d\u00e9placement ? R\u00e9ponse\u2026<\/p>\n","protected":false},"author":0,"featured_media":9175,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,10],"tags":[],"class_list":["post-9174","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>Imp\u00f4t sur le revenu : encore une revalorisation du 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\/impot-sur-le-revenu-encore-une-revalorisation-du-bareme-kilometrique\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Imp\u00f4t sur le revenu : encore une revalorisation du bar\u00e8me kilom\u00e9trique ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Dans un contexte inflationniste et pour tenir compte de la hausse des prix des carburants, le Gouvernement envisage-t-il une nouvelle fois de revaloriser le bar\u00e8me kilom\u00e9trique utilis\u00e9 par les salari\u00e9s qui, pour le calcul de leur imp\u00f4t sur le revenu, opte pour la d\u00e9duction au titre des frais r\u00e9els de d\u00e9placement ? 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