{"id":2644,"date":"2025-03-20T14:20:28","date_gmt":"2025-03-20T13:20:28","guid":{"rendered":"https:\/\/cabineteliot.wordpress.com\/?p=2644"},"modified":"2025-03-20T14:20:28","modified_gmt":"2025-03-20T13:20:28","slug":"nouveau-bareme-pour-levaluation-forfaitaire-de-lavantage-en-nature-vehicule","status":"publish","type":"post","link":"https:\/\/cabinet-eliot.fr\/?p=2644","title":{"rendered":"Nouveau bar\u00e8me pour l\u2019\u00e9valuation forfaitaire de l\u2019avantage en nature v\u00e9hicule"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"640\" height=\"427\" src=\"https:\/\/cabinet-eliot.fr\/wp-content\/uploads\/2025\/03\/automobile-3091234_640.jpg?w=640\" alt=\"\" class=\"wp-image-2646\" srcset=\"https:\/\/cabinet-eliot.fr\/wp-content\/uploads\/2025\/03\/automobile-3091234_640.jpg 640w, https:\/\/cabinet-eliot.fr\/wp-content\/uploads\/2025\/03\/automobile-3091234_640-300x200.jpg 300w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Pour les&nbsp;<strong>v\u00e9hicules mis \u00e0 disposition du salari\u00e9 \u00e0 compter du 1er f\u00e9vrier 2025<\/strong>, le bar\u00e8me d\u2019\u00e9valuation forfaitaire de l\u2019<strong>avantage en nature<\/strong>&nbsp;est modifi\u00e9. C\u2019est bien&nbsp;<strong>la date de la mise \u00e0 disposition du v\u00e9hicule<\/strong>&nbsp;qui doit \u00eatre retenue pour l\u2019application de ce nouveau bar\u00e8me. Le v\u00e9hicule est consid\u00e9r\u00e9 comme mis \u00e0 disposition du salari\u00e9 \u00e0 compter de la date d\u2019attribution fix\u00e9e par l\u2019accord conclu entre l\u2019employeur et le salari\u00e9.<br>Pour les v\u00e9hicules mis \u00e0 disposition avant le 1er f\u00e9vrier 2025, les modalit\u00e9s d\u2019\u00e9valuation ant\u00e9rieures continuent de s\u2019appliquer.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Par ailleurs, pour \u00eatre \u00e9ligibles aux abattements, les v\u00e9hicules \u00e9lectriques mis \u00e0 disposition \u00e0 compter du 1er f\u00e9vrier 2025 doivent respecter un&nbsp;<strong>\u00e9co-score minimum<\/strong>. Cette condition est v\u00e9rifi\u00e9e la jour de sa mise \u00e0 disposition.<br>Notons \u00e9galement que les dispositions relatives \u00e0 l\u2019\u00e9valuation des bornes de recharge \u00e9lectrique mises \u00e0 la disposition des salari\u00e9s par leur employeur sont prolong\u00e9es jusqu\u2019au 31 d\u00e9cembre 2027.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><a href=\"https:\/\/boss.gouv.fr\/portail\/accueil\/actualites.html?displayTab=actualites-du-boss\" target=\"_blank\" rel=\"noreferrer noopener\"><\/a><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pour les&nbsp;v\u00e9hicules mis \u00e0 disposition du salari\u00e9 \u00e0 compter du 1er f\u00e9vrier 2025, le bar\u00e8me d\u2019\u00e9valuation forfaitaire de l\u2019avantage en nature&nbsp;est modifi\u00e9. C\u2019est bien&nbsp;la date de la mise \u00e0 disposition du v\u00e9hicule&nbsp;qui doit \u00eatre retenue pour l\u2019application de ce nouveau bar\u00e8me. Le v\u00e9hicule est consid\u00e9r\u00e9 comme mis \u00e0 disposition du salari\u00e9 \u00e0 compter de la &hellip; <\/p>\n<p class=\"link-more\"><a href=\"https:\/\/cabinet-eliot.fr\/?p=2644\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Nouveau bar\u00e8me pour l\u2019\u00e9valuation forfaitaire de l\u2019avantage en nature v\u00e9hicule&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,4,5],"tags":[],"class_list":["post-2644","post","type-post","status-publish","format-standard","hentry","category-fiscal","category-social","category-toutes-les-categories"],"_links":{"self":[{"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=\/wp\/v2\/posts\/2644","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=2644"}],"version-history":[{"count":0,"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=\/wp\/v2\/posts\/2644\/revisions"}],"wp:attachment":[{"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2644"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2644"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2644"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}