{"id":14518,"date":"2022-04-13T12:00:00","date_gmt":"2022-04-13T10:00:00","guid":{"rendered":"https:\/\/www.bizouard.com\/blog\/2022\/04\/13\/la-revalorisation-des-frais-kilometriques-des-benevoles\/"},"modified":"2022-06-08T12:02:10","modified_gmt":"2022-06-08T10:02:10","slug":"la-revalorisation-des-frais-kilometriques-des-benevoles","status":"publish","type":"post","link":"https:\/\/www.bizouard.com\/blog\/2022\/04\/13\/la-revalorisation-des-frais-kilometriques-des-benevoles\/","title":{"rendered":"La revalorisation des frais kilom\u00e9triques des b\u00e9n\u00e9voles"},"content":{"rendered":"<p>L\u2019association doit rembourser au b\u00e9n\u00e9vole les frais qu\u2019il engage lors de ses missions en lien avec l\u2019objet associatif. Ces remboursements s\u2019effectuent, en principe, sur pr\u00e9sentation de pi\u00e8ces justificatives (billets de train, factures d\u2019achat, notes de restaurant&#8230;) et correspondent au montant r\u00e9ellement d\u00e9pens\u00e9.<\/p>\n<p>Toutefois, lorsque le b\u00e9n\u00e9vole utilise son propre v\u00e9hicule pour l\u2019activit\u00e9 de l\u2019association, ses frais peuvent \u00eatre \u00e9valu\u00e9s forfaitairement selon un bar\u00e8me d\u2019indemnit\u00e9s kilom\u00e9triques fix\u00e9 par l\u2019administration fiscale.<\/p>\n<p>La <a href=\"https:\/\/www.impots.gouv.fr\/www2\/fichiers\/documentation\/brochure\/ir_2022\/pdf_integral\/brochure_ir_2022.pdf\" target=\"_blank\" class=\"target-blank\" rel=\"noopener\">brochure pratique\u00a02022<\/a> de la d\u00e9claration des revenus\u00a02021 fixe ces indemnit\u00e9s \u00e0\u00a00,324\u00a0\u20ac par kilom\u00e8tre pour une voiture et de\u00a00,126\u00a0\u20ac par kilom\u00e8tre pour un v\u00e9lomoteur, un scooter ou une moto (page\u00a0223).<\/p>\n<p class=\"annotation\">\n               <span class=\"titreannotation\">\u00c0 noter\u00a0:<\/span> ces montants s\u2019appliquent quels que soient la puissance du v\u00e9hicule, le type de carburant utilis\u00e9 et le kilom\u00e9trage parcouru.<\/p>\n<p>Ce bar\u00e8me d\u2019indemnit\u00e9s kilom\u00e9triques peut \u00eatre utilis\u00e9, dans la d\u00e9claration, effectu\u00e9e au printemps\u00a02022, des revenus per\u00e7us en\u00a02021, par les b\u00e9n\u00e9voles qui d\u00e9cident de renoncer au remboursement de leurs frais. En effet, cet abandon de frais, analys\u00e9 comme un don, leur permet, sous certaines conditions, d\u2019obtenir une r\u00e9duction d\u2019imp\u00f4t sur le revenu.<\/p>\n<p>Les Echos Publishing 2022<\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019indemnit\u00e9 kilom\u00e9trique due aux b\u00e9n\u00e9voles utilisant leur v\u00e9hicule pour l\u2019activit\u00e9 de l\u2019association s\u2019\u00e9l\u00e8ve \u00e0\u00a00,324\u00a0\u20ac par kilom\u00e8tre pour une automobile et \u00e0\u00a00,126\u00a0\u20ac par kilom\u00e8tre pour un deux-roues.<\/p>\n","protected":false},"author":5,"featured_media":14666,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[38],"tags":[],"class_list":["post-14518","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","typo-actualite"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/14518"}],"collection":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/comments?post=14518"}],"version-history":[{"count":1,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/14518\/revisions"}],"predecessor-version":[{"id":14583,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/14518\/revisions\/14583"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/14666"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=14518"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=14518"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=14518"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}