{"id":1414,"date":"2006-02-01T00:00:00","date_gmt":"2006-01-31T22:00:00","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/2006\/02\/fiscalite-bareme-devaluation-des-frais-de-carburant-pour-2005\/"},"modified":"2006-02-01T00:00:00","modified_gmt":"2006-01-31T22:00:00","slug":"fiscalite-bareme-devaluation-des-frais-de-carburant-pour-2005","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2006\/02\/01\/fiscalite-bareme-devaluation-des-frais-de-carburant-pour-2005\/","title":{"rendered":"Fiscalit\u00e9 : bar\u00e8me d'\u00e9valuation des frais de carburant pour 2005"},"content":{"rendered":"\n
\n

L’administration fiscale vient depublier le bar\u00e8me des frais de carburant au kilom\u00e8tre, qui permet auxentrepreneurs de d\u00e9clarer leurs d\u00e9penses de trajets pour l’ann\u00e9e 2005.Le bar\u00e8me applicable aux voitures couvre la d\u00e9pr\u00e9ciation du v\u00e9hicule,les frais de r\u00e9paration et d’entretien, les d\u00e9penses de pneumatiques,la vignette, les d\u00e9penses de carburant et les primes d’assurance.<\/p>\n

Lesfrais de carburant expos\u00e9s en 2005 peuvent \u00eatre retenus dans lad\u00e9claration des revenus qui sera faite en mai 2006 selon deux bar\u00e8mesforfaitaires.<\/p>\n

Le bar\u00e8me applicable aux automobiles fait, nonseulement, une distinction en fonction de la puissance fiscale duv\u00e9hicule, mais aussi selon le carburant utilis\u00e9 : GPL, super sansplomb, gazole, super.<\/p>\n

Lorsque les contribuables utilisent \u00e0 titre professionnel plusieursv\u00e9hicules, les bar\u00e8mes doivent \u00eatre appliqu\u00e9s de fa\u00e7on s\u00e9par\u00e9e pourchaque v\u00e9hicule, quelle que soit la puissance fiscale. Il ne doit doncpas \u00eatre fait masse des kilom\u00e8tres parcourus par l’ensemble desv\u00e9hicules pour d\u00e9terminer les frais d’utilisation correspondants.<\/p>\n<\/p><\/div>\n

\n

Indemnit\u00e9s de remboursement des frais et indemnit\u00e9s kilom\u00e9triques 2006 pour 2005
(en euro au kilom\u00e8tre)
<\/b><\/h4>\n<\/p><\/div>\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n

Puissance fiscale des v\u00e9hicules de tourisme<\/b><\/p>\n<\/p><\/div>\n<\/td>\n

\n
\n

Jusqu’\u00e0 5 000 km<\/b><\/p>\n<\/p><\/div>\n<\/td>\n

\n
\n

De 5 001
\u00e0 20 000 km<\/b><\/p>\n<\/p><\/div>\n<\/td>\n

\n
\n

Au-del\u00e0 de
20 000 km<\/b><\/p>\n<\/p><\/div>\n<\/td>\n<\/tr>\n

\n

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

\n

0,364 euro<\/p>\n<\/td>\n

\n

(d x 0,219) + 723 euro<\/p>\n<\/td>\n

\n

0,255 euro<\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

0,439 euro<\/p>\n<\/td>\n

\n

(d x 0,247) + 960 euro<\/p>\n<\/td>\n

\n

0,295 euro<\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

0,483 euro<\/p>\n<\/td>\n

\n

(d x 0,270) + 1063 euro<\/p>\n<\/td>\n

\n

0,323 euro<\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

0,505 euro<\/p>\n<\/td>\n

\n

(d x 0,285) + 1100 euro<\/p>\n<\/td>\n

\n

0,340 euro<\/p>\n<\/td>\n<\/tr>\n

\n

7 CV<\/p>\n<\/td>\n

\n

0,528 euro<\/p>\n<\/td>\n

\n

(d x 0,300) + 1140 euro<\/p>\n<\/td>\n

\n

0,357 euro<\/p>\n<\/td>\n<\/tr>\n

\n

8 CV<\/p>\n<\/td>\n

\n

0,558 euro<\/p>\n<\/td>\n

\n

(d x 0,318) + 1200 euro<\/p>\n<\/td>\n

\n

0,378 euro<\/p>\n<\/td>\n<\/tr>\n

\n

9 CV<\/p>\n<\/td>\n

\n

0,572 euro<\/p>\n<\/td>\n

\n

(d x 0,332) + 1200 euro<\/p>\n<\/td>\n

\n

0,392 euro<\/p>\n<\/td>\n<\/tr>\n

\n

10 CV<\/p>\n<\/td>\n

\n

0,602 euro<\/p>\n<\/td>\n

\n

(d x 0,354) + 1240 euro<\/p>\n<\/td>\n

\n

0,416 euro<\/p>\n<\/td>\n<\/tr>\n

\n

11 CV<\/p>\n<\/td>\n

\n

0,614 euro<\/p>\n<\/td>\n

\n

(d x 0,369) + 1223 euro<\/p>\n<\/td>\n

\n

0,430 euro<\/p>\n<\/td>\n<\/tr>\n

\n

12 CV<\/p>\n<\/td>\n

\n

0,645 euro<\/p>\n<\/td>\n

\n

(d x 0,385) + 1300 euro<\/p>\n<\/td>\n

\n

0,450 euro<\/p>\n<\/td>\n<\/tr>\n

\n

13 CV et +<\/p>\n<\/td>\n

\n

0,656 euro<\/p>\n<\/td>\n

\n

(d x 0,400) + 1280 euro<\/p>\n<\/td>\n

\n

0,464 euro<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\n

Indemnit\u00e9s de remboursement des frais de carburant 2006 pour 2005
(en euro au kilom\u00e8tre)
<\/b><\/p>\n<\/p><\/div>\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n
\n

Puissance fiscale des v\u00e9hicules de tourisme<\/b><\/p>\n<\/p><\/div>\n<\/td>\n

\n
\n

Super<\/b><\/p>\n<\/p><\/div>\n<\/td>\n

\n
\n

Diesel<\/b><\/p>\n<\/p><\/div>\n<\/td>\n

\n
\n

Super sans plomb<\/b><\/p>\n<\/p><\/div>\n<\/td>\n

\n
\n

GPL<\/b><\/p>\n<\/p><\/div>\n<\/td>\n<\/tr>\n

\n

De 3 \u00e0 4 CV<\/p>\n<\/td>\n

\n

0,088 euro<\/p>\n<\/td>\n

\n

0,058 euro<\/p>\n<\/td>\n

\n

0,077 euro<\/p>\n<\/td>\n

\n

0,048 euro<\/p>\n<\/td>\n<\/tr>\n

\n

De 5 \u00e0 7 CV<\/p>\n<\/td>\n

\n

0,102 euro<\/p>\n<\/td>\n

\n

0,070 euro<\/p>\n<\/td>\n

\n

0,095 euro<\/p>\n<\/td>\n

\n

0,059 euro<\/p>\n<\/td>\n<\/tr>\n

\n

8 et 9 CV<\/p>\n<\/td>\n

\n

0,121 euro<\/p>\n<\/td>\n

\n

0,083 euro<\/p>\n<\/td>\n

\n

0,113 euro<\/p>\n<\/td>\n

\n

0,070 euro<\/p>\n<\/td>\n<\/tr>\n

\n

10 et 11 CV<\/p>\n<\/td>\n

\n

0,137 euro<\/p>\n<\/td>\n

\n

0,094 euro<\/p>\n<\/td>\n

\n

0,127 euro<\/p>\n<\/td>\n

\n

0,079 euro<\/p>\n<\/td>\n<\/tr>\n

\n

12 CV et +<\/p>\n<\/td>\n

\n

0,152 euro<\/p>\n<\/td>\n

\n

0,104 euro<\/p>\n<\/td>\n

\n

0,142 euro<\/p>\n<\/td>\n

\n

0,088 euro<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\n

Exemple: Un contribuable qui a parcouru, en 2005, 6 000 km \u00e0 titreprofessionnel avec une automobile de 8 CV \u00e0 motorisation diesel peutobtenir la d\u00e9duction, au titre des frais de carburant, de 6 000 x 0,083? = 498 ?. <\/p>\n<\/p><\/div>\n

\n

Indemnit\u00e9s de remboursement des frais de carburant 2006 pour 2005
pour les v\u00e9lomoteurs, scooters et motocyclettes
(en euro au kilom\u00e8tre)
<\/b><\/p>\n <\/p>\n\n\n\n\n\n\n
\n
\n

Puissance <\/b><\/p>\n<\/p><\/div>\n<\/td>\n

\n
\n

Frais de carburant au km<\/b><\/p>\n<\/p><\/div>\n<\/td>\n<\/tr>\n

\n

< 50 cm3<\/p>\n<\/td>\n

\n

0,025 euro<\/p>\n<\/td>\n<\/tr>\n

\n

De 50 \u00e0 125 cm3<\/p>\n<\/td>\n

\n

0,050 euro<\/p>\n<\/td>\n<\/tr>\n

\n

3, 4 et 5 CV<\/p>\n<\/td>\n

\n

0,065 euro<\/p>\n<\/td>\n<\/tr>\n

\n

Au-del\u00e0 de 5 CV<\/p>\n<\/td>\n

\n

0,088 euro<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/div>\n

Exemple: Pour un parcours en 2005 de 3 000 km effectu\u00e9 \u00e0 titre professionnelavec une moto de 5 CV, le montant des frais de carburant est \u00e9valu\u00e9 \u00e0 3000 x 0,065 ? = 195 ?. <\/p>\n

Source : Bulletin officiel des imp\u00f4ts du 10 f\u00e9vrier 2006<\/p>\n","protected":false},"excerpt":{"rendered":"

L’administration fiscale vient depublier le bar\u00e8me des frais de carburant au kilom\u00e8tre, qui permet auxentrepreneurs de d\u00e9clarer leurs d\u00e9penses de trajets pour l’ann\u00e9e 2005.Le bar\u00e8me applicable aux voitures couvre la d\u00e9pr\u00e9ciation du v\u00e9hicule,les frais de r\u00e9paration et d’entretien, les d\u00e9penses de pneumatiques,la vignette, les d\u00e9penses de carburant et les primes d’assurance. Lesfrais de carburant expos\u00e9s […]<\/p>\n","protected":false},"author":32,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_mi_skip_tracking":false,"footnotes":""},"categories":[3],"tags":[],"class_list":["post-1414","post","type-post","status-publish","format-standard","hentry","category-comptabilite-fiscalite-et-gestion-financiere"],"acf":[],"yoast_head":"\nFiscalit\u00e9 : bar\u00e8me d'\u00e9valuation des frais de carburant pour 2005 - 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\/2006\/02\/01\/fiscalite-bareme-devaluation-des-frais-de-carburant-pour-2005\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Fiscalit\u00e9 : bar\u00e8me d'\u00e9valuation des frais de carburant pour 2005 - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"L’administration fiscale vient depublier le bar\u00e8me des frais de carburant au kilom\u00e8tre, qui permet auxentrepreneurs de d\u00e9clarer leurs d\u00e9penses de trajets pour l’ann\u00e9e 2005.Le bar\u00e8me applicable aux voitures couvre la d\u00e9pr\u00e9ciation du v\u00e9hicule,les frais de r\u00e9paration et d’entretien, les d\u00e9penses de pneumatiques,la vignette, les d\u00e9penses de carburant et les primes d’assurance. 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