{"id":13928,"date":"2020-03-10T10:00:20","date_gmt":"2020-03-10T08:00:20","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=13928"},"modified":"2020-03-10T10:08:26","modified_gmt":"2020-03-10T08:08:26","slug":"bareme-des-indemnites-kilometriques","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2020\/03\/10\/bareme-des-indemnites-kilometriques\/","title":{"rendered":"Bar\u00e8me des indemnit\u00e9s kilom\u00e9triques"},"content":{"rendered":"\n

Le bar\u00e8me des indemnit\u00e9s kilom\u00e9triques<\/strong> pour l\u2019imposition des revenus de 2019 vient d\u2019\u00eatre publi\u00e9 par arr\u00eat\u00e9 du 26 f\u00e9vrier 2020<\/a>.<\/p>\n\n\n\n

Le bar\u00e8me automobile<\/strong><\/h2>\n\n\n\n

Apr\u00e8s 4 ann\u00e9es cons\u00e9cutives o\u00f9 le bar\u00e8me a \u00e9t\u00e9 gel\u00e9 (2014 et\n2017) et apr\u00e8s une ann\u00e9e (2018) ou seuls les v\u00e9hicules de 3 et 4 CV ont b\u00e9n\u00e9fici\u00e9\nd\u2019une revalorisation, le bar\u00e8me de cette ann\u00e9e a l\u2019avantage de r\u00e9actualiser\nl\u2019ensemble du<\/strong> bar\u00e8me<\/strong> des indemnit\u00e9s kilom\u00e9triques applicable aux\nautomobiles. <\/p>\n\n\n\n

Arr\u00eat\u00e9 du 26 f\u00e9vrier 2020, article 1<\/strong><\/p>\n\n\n\n\n\n\n\n\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t

TARIF APPLICABLE AUX AUTOMOBILES<\/strong><\/span><\/p><\/td>\n\n<\/tr>\n\n

Puissance administrative <\/strong><\/span><\/p><\/td>\n\t

Jusqu’\u00e0 5 000 km<\/strong><\/span><\/p><\/td>\n\t

De 5 001 \u00e0 20 000 km<\/strong><\/span><\/p><\/td>\n\t

Au-del\u00e0 de 20 000 km<\/strong><\/span><\/p><\/td>\n<\/tr>\n\n\t\n

3 CV et moins<\/p><\/td>\n\t

d * 0,456<\/p><\/td>\n\t

(d * 0,273) + 915<\/p><\/td>\n\t

d x 0,318<\/p><\/td>\n<\/tr>\n\t\n

4 CV<\/p><\/td>\n\t

d * 0,523<\/p><\/td>\n\t

(d * 0,294) + 1147<\/p><\/td>\n\t

d x 0,352<\/p><\/td>\n<\/tr>\n\t\n

5 CV<\/p><\/td>\n\t

d * 0,548<\/p><\/td>\n\t

(d * 0,308) + 1200<\/p><\/td>\n\t

d x 0,368<\/p><\/td>\n<\/tr>\n\t\n

6 CV<\/p><\/td>\n\t

d * 0,574<\/p><\/td>\n\t

(d * 0,323) + 1256<\/p><\/td>\n\t

d x 0,386<\/p><\/td>\n<\/tr\n\t\n

7 CV et plus<\/p><\/td>\n\t

d * 0,601<\/p><\/td>\n\t

(d * 0,34) + 1301<\/p><\/td>\n\t

d x 0,405<\/p><\/td>\n<\/tr\n\t\n

d repr\u00e9sente la distance parcourue en kilom\u00e8tres<\/p><\/td>\n\t\n<\/tr>\n\n\n\t\n<\/tbody>\n\t<\/table>\n\n\n\nDocument sans nom<\/title>\n<\/head>\n\n<body>\n<\/body>\n<\/html>\n\n \n\n\n\n<p class=\"wp-block-paragraph\">Ce bar\u00e8me peut \u00eatre utilis\u00e9 par les entreprises en 2020 pour\nindemniser les<strong> salari\u00e9s<\/strong> utilisant leur v\u00e9hicule personnel pour leurs d\u00e9placements\nprofessionnels. Il pourra \u00e9galement \u00eatre utilis\u00e9 pour la prochaine <strong>d\u00e9claration\ndes revenus 2019<\/strong> pour les salari\u00e9s (traitements et salaires) et g\u00e9rants\nrelevant de l\u2019article 62 (g\u00e9rant majoritaire de SARL, g\u00e9rant associ\u00e9 d\u2019EURL)\noptant pour la d\u00e9duction des <strong>frais r\u00e9els<\/strong>. Pour l\u2019\u00e9valuation de leurs\nfrais de d\u00e9placement entre leur domicile et leur lieu de travail, ils peuvent utiliser\nce bar\u00e8me. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les travailleurs ind\u00e9pendants dont les b\u00e9n\u00e9fices sont imposables\ndans la cat\u00e9gorie des b\u00e9n\u00e9fices non commerciaux (<strong>BNC<\/strong>) peuvent \u00e9galement\nutiliser ce bar\u00e8me pour d\u00e9duire de leur b\u00e9n\u00e9fice imposable leurs d\u00e9placements\nprofessionnels avec leur v\u00e9hicule personnel.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pour rappel, le bar\u00e8me prend en compte la consommation de\ncarburant, les frais d\u2019assurance, l\u2019usure du v\u00e9hicule et les d\u00e9penses d\u2019entretien\net de r\u00e9paration.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Le bar\u00e8me des 2 roues<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Les bar\u00e8mes applicables aux <strong>cyclomoteurs, v\u00e9lomoteurs,\nscooters et motocyclettes <\/strong>ont \u00e9galement \u00e9t\u00e9 publi\u00e9s. Ils ont \u00e9t\u00e9 revaloris\u00e9s.\nOn notera que les 2 bar\u00e8mes sont d\u00e9sormais harmonis\u00e9s en ce qui concerne les seuils\nde distance kilom\u00e9trique (moins de 3.000 km, 3.001 \u00e0 6.000 et plus de 6.000).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Arr\u00eat\u00e9 du 26 f\u00e9vrier 2020, article 1<\/strong><\/p>\n\n\n\n<html>\n<body>\n<table border=\"1\">\n<tbody>\n<tr>\n\t<td colspan=4 style=\"text-align: center;\" bgcolor=\"#d10016\" width=\"253\"><p><span style=\"color: #ffffff;\"><strong>TARIF APPLICABLE AUX MOTOCYCLETTES<\/strong><\/span><\/p><\/td>\n\n<\/tr>\n\n<tr>\n\t<td style=\"text-align: center;\" bgcolor=\"#d10016\" width=\"253\"><p><span style=\"color: #ffffff;\"><strong>Puissance administrative <\/strong><\/span><\/p><\/td>\n\t<td style=\"text-align: center;\" bgcolor=\"#d10016\" width=\"253\"><p><span style=\"color: #ffffff;\"><strong>Jusqu’\u00e0 3 000 km<\/strong><\/span><\/p><\/td>\n\t<td style=\"text-align: center;\" bgcolor=\"#d10016\" width=\"253\"><p><span style=\"color: #ffffff;\"><strong>De 3 001 \u00e0 6 000 km<\/strong><\/span><\/p><\/td>\n\t<td style=\"text-align: center;\" bgcolor=\"#d10016\" width=\"253\"><p><span style=\"color: #ffffff;\"><strong>Au-del\u00e0 de 6 000 km<\/strong><\/span><\/p><\/td>\n<\/tr>\n\n\t\n<tr>\n\t\n\t<td style=\"text-align: center; width: 134px;\"><p>1 OU 2 CV<\/p><\/td>\n\t<td style=\"text-align: center; width: 134px;\"><p>d * 0,341<\/p><\/td>\n\t<td style=\"text-align: center; width: 134px;\"><p>(d * 0,085) + 768<\/p><\/td>\n\t<td style=\"text-align: center; width: 134px;\"><p>d x 0,213<\/p><\/td>\n<\/tr>\n\t\n<tr>\n\t\n\t<td style=\"text-align: center; width: 134px;\"><p>3,4,5 CV<\/p><\/td>\n\t<td style=\"text-align: center; width: 134px;\"><p>d * 0,404<\/p><\/td>\n\t<td style=\"text-align: center; width: 134px;\"><p>(d * 0,071) + 999<\/p><\/td>\n\t<td style=\"text-align: center; width: 134px;\"><p>d x 0,237<\/p><\/td>\n<\/tr>\n\t\n<tr>\n\t\n\t<td style=\"text-align: center; width: 134px;\"><p>Plus de 5 CV<\/p><\/td>\n\t<td style=\"text-align: center; width: 134px;\"><p>d * 0,523<\/p><\/td>\n\t<td style=\"text-align: center; width: 134px;\"><p>(d * 0,068) + 1365<\/p><\/td>\n\t<td style=\"text-align: center; width: 134px;\"><p>d x 0,295<\/p><\/td>\n<\/tr>\n\t\n\n\t\n<tr>\n\t<td colspan=4 style=\"text-align: center; width: 134px;\"><p>d repr\u00e9sente la distance parcourue en kilom\u00e8tres<\/p><\/td>\n\t\n<\/tr>\n\n\n\t\n<\/tbody><!doctype html>\n\t<\/table>\n<html>\n<head>\n<meta charset=\"UTF-8\">\n<title>Document sans nom<\/title>\n<\/head>\n\n<body>\n<\/body>\n<\/html>\n\n\n\n\n<html>\n<body>\n<table border=\"1\">\n<tbody>\n<tr>\n\t<td colspan=4 style=\"text-align: center;\" bgcolor=\"#d10016\" width=\"253\"><p><span style=\"color: #ffffff;\"><strong>TARIF APPLICABLE AUX CYCLOMOTEURS<\/strong><\/span><\/p><\/td>\n\n<\/tr>\n\n<tr>\n\t<td style=\"text-align: center;\" bgcolor=\"#d10016\" width=\"253\"><p><span style=\"color: #ffffff;\"><strong>Jusqu’\u00e0 3 000 km <\/strong><\/span><\/p><\/td>\n\t<td style=\"text-align: center;\" bgcolor=\"#d10016\" width=\"253\"><p><span style=\"color: #ffffff;\"><strong>De 3 001 \u00e0 6 000 km<\/strong><\/span><\/p><\/td>\n\t<td style=\"text-align: center;\" bgcolor=\"#d10016\" width=\"253\"><p><span style=\"color: #ffffff;\"><strong>Au-del\u00e0 de 6 000 km<\/strong><\/span><\/p><\/td>\n<\/tr>\n\n\t\n<tr>\n\t\n\t<td style=\"text-align: center; width: 134px;\"><p>d * 0,272<\/p><\/td>\n\t<td style=\"text-align: center; width: 134px;\"><p>(d * 0,064) + 416<\/p><\/td>\n\t<td style=\"text-align: center; width: 134px;\"><p>d x 0,147<\/p><\/td>\n<\/tr>\n\t\n\t\n<tr>\n\t<td colspan=4 style=\"text-align: center; width: 134px;\"><p>d repr\u00e9sente la distance parcourue en kilom\u00e8tres<\/p><\/td>\n\t\n<\/tr>\n\n\n\t\n<\/tbody><!doctype html>\n\t<\/table>\n<html>\n<head>\n<meta charset=\"UTF-8\">\n<title>Document sans nom<\/title>\n<\/head>\n\n<body>\n<\/body>\n<\/html>\n\n","protected":false},"excerpt":{"rendered":"<p>Le bar\u00e8me des indemnit\u00e9s kilom\u00e9triques pour l\u2019imposition des revenus de 2019 vient d\u2019\u00eatre publi\u00e9 par arr\u00eat\u00e9 du 26 f\u00e9vrier 2020. Le bar\u00e8me automobile Apr\u00e8s 4 ann\u00e9es cons\u00e9cutives o\u00f9 le bar\u00e8me a \u00e9t\u00e9 gel\u00e9 (2014 et 2017) et apr\u00e8s une ann\u00e9e (2018) ou seuls les v\u00e9hicules de 3 et 4 CV ont b\u00e9n\u00e9fici\u00e9 d\u2019une revalorisation, le […]<\/p>\n","protected":false},"author":45,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"quote","meta":{"_acf_changed":false,"_mi_skip_tracking":false,"footnotes":""},"categories":[3,8],"tags":[1636],"class_list":["post-13928","post","type-post","status-publish","format-quote","hentry","category-comptabilite-fiscalite-et-gestion-financiere","category-paie-et-administration-du-personnel","tag-indemnites-kilometriques","post_format-post-format-quote"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Bar\u00e8me des indemnit\u00e9s kilom\u00e9triques - Le Blog GERESO<\/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.gereso.com\/actualites\/2020\/03\/10\/bareme-des-indemnites-kilometriques\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Bar\u00e8me des indemnit\u00e9s kilom\u00e9triques - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"Le bar\u00e8me des indemnit\u00e9s kilom\u00e9triques pour l\u2019imposition des revenus de 2019 vient d\u2019\u00eatre publi\u00e9 par arr\u00eat\u00e9 du 26 f\u00e9vrier 2020. 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Il forme aussi un public de non-initi\u00e9s aux fondamentaux de la finance.","url":"https:\/\/www.gereso.com\/actualites\/author\/d-pean\/"}]}},"_links":{"self":[{"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/posts\/13928","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/users\/45"}],"replies":[{"embeddable":true,"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/comments?post=13928"}],"version-history":[{"count":3,"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/posts\/13928\/revisions"}],"predecessor-version":[{"id":13933,"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/posts\/13928\/revisions\/13933"}],"wp:attachment":[{"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/media?parent=13928"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/categories?post=13928"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/tags?post=13928"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}