{"id":2104,"date":"2022-02-16T10:13:56","date_gmt":"2022-02-16T09:13:56","guid":{"rendered":"https:\/\/cabineteliot.wordpress.com\/?p=2104"},"modified":"2022-02-16T10:13:56","modified_gmt":"2022-02-16T09:13:56","slug":"nouveau-bareme-kilometrique-revalorise","status":"publish","type":"post","link":"https:\/\/cabinet-eliot.fr\/?p=2104","title":{"rendered":"Nouveau bar\u00e8me kilom\u00e9trique revaloris\u00e9"},"content":{"rendered":"\n
\"\"<\/figure>\n\n\n\n

Un arr\u00eat\u00e9 du 1er<\/sup> f\u00e9vrier 2022 (JO du 13), modifiant l\u2019article 6 B de l\u2019annexe IV au CGI, fixe les bar\u00e8mes d\u2019\u00e9valuation forfaitaire du prix de revient kilom\u00e9trique applicables aux automobiles et aux deux-roues motoris\u00e9s pour l\u2019imposition des revenus 2021<\/strong>.<\/p>\n\n\n\n

Ces bar\u00e8mes peuvent \u00eatre utilis\u00e9s par les salari\u00e9s<\/strong> ayant opt\u00e9 pour l\u2019\u00e9valuation de leurs frais r\u00e9els de d\u00e9placement professionnel ainsi que par les titulaires de b\u00e9n\u00e9fices non commerciaux<\/strong> pour la d\u00e9duction des frais de d\u00e9placement n\u00e9cessit\u00e9s par l\u2019exercice de leur profession. Ils couvrent les frais autres que les frais de p\u00e9age, de garage ou de parking et d\u2019int\u00e9r\u00eats annuels aff\u00e9rents \u00e0 l\u2019achat \u00e0 cr\u00e9dit du v\u00e9hicule utilis\u00e9.<\/p>\n\n\n\n

Le bar\u00e8me applicable aux automobiles<\/strong> est le suivant :<\/p>\n\n\n\n

Puissance administrative<\/th>Jusqu’\u00e0 5 000 km<\/th>de 5 001 \u00e0 20 000 km<\/th>Au-del\u00e0 de 20 000 km<\/th><\/tr><\/thead>
3 CV et moins<\/td>d x 0,502<\/td>(d x 0,3) + 1 007<\/td>d x 0,35<\/td><\/tr>
4 CV<\/td>d x 0,575<\/td>(d x 0,323) + 1 262<\/td>d x 0,387<\/td><\/tr>
5 CV<\/td>d x 0,603<\/td>(d x 0,339) + 1 320<\/td>d x 0,405<\/td><\/tr>
6 CV<\/td>d x 0,631<\/td>(d x 0,355) + 1 382<\/td>d x 0,425<\/td><\/tr>
7 CV et plus<\/td>d x 0,661<\/td>(d x 0,374) + 1 435<\/td>d x 0,446<\/td><\/tr>
d repr\u00e9sente la distance parcourue en kilom\u00e8tres<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Le bar\u00e8me applicable aux motocyclettes<\/strong> (cylindr\u00e9e sup\u00e9rieure \u00e0 50 cm3<\/sup>) est le suivant : <\/p>\n\n\n\n

Puissance administrative<\/th>Jusqu\u2019\u00e0 3 000 km<\/th>De 3 001 \u00e0 6 000 km<\/th>Au-del\u00e0 de 6 000 km<\/th><\/tr><\/thead>
1 ou 2 CV<\/td>d x 0,375<\/td>(d x 0,094) + 845<\/td>d x 0,234<\/td><\/tr>
3, 4 ou 5 CV<\/td>d x 0,444<\/td>(d x 0,078) + 1 099<\/td>d x 0,261<\/td><\/tr>
Plus de 5 CV<\/td>d x 0,575<\/td>(d x 0,075) + 1 502<\/td>d x 0,325<\/td><\/tr>
d repr\u00e9sente la distance parcourue en kilom\u00e8tres<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Le bar\u00e8me applicable aux cyclomoteurs<\/strong> est le suivant (cylindr\u00e9e n’exc\u00e9dant pas 50 cm3<\/sup>) :<\/p>\n\n\n\n

Jusqu\u2019\u00e0 3 000 km<\/th>De 3 001 km \u00e0 6 000 km<\/th>Au-del\u00e0 de 6 000 km<\/th><\/tr><\/thead>
d x 0,299<\/td>(d x 0,07) + 458<\/td>d x 0,162<\/td><\/tr>
d repr\u00e9sente la distance parcourue en kilom\u00e8tres<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

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

Un arr\u00eat\u00e9 du 1er f\u00e9vrier 2022 (JO du 13), modifiant l\u2019article 6 B de l\u2019annexe IV au CGI, fixe les bar\u00e8mes d\u2019\u00e9valuation forfaitaire du prix de revient kilom\u00e9trique applicables aux automobiles et aux deux-roues motoris\u00e9s pour l\u2019imposition des revenus 2021. Ces bar\u00e8mes peuvent \u00eatre utilis\u00e9s par les salari\u00e9s ayant opt\u00e9 pour l\u2019\u00e9valuation de leurs frais r\u00e9els de d\u00e9placement professionnel ainsi … <\/p>\n

Continue reading “Nouveau bar\u00e8me kilom\u00e9trique revaloris\u00e9”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":2106,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,4,5],"tags":[],"class_list":["post-2104","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","category-social","category-toutes-les-categories"],"_links":{"self":[{"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=\/wp\/v2\/posts\/2104","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2104"}],"version-history":[{"count":0,"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=\/wp\/v2\/posts\/2104\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=\/wp\/v2\/media\/2106"}],"wp:attachment":[{"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2104"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2104"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2104"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}