{"id":1731,"date":"2017-03-13T10:00:00","date_gmt":"2017-03-13T09:00:00","guid":{"rendered":"https:\/\/www.bizouard.com\/2017\/03\/09\/publication-des-baremes-kilometriques-2016\/"},"modified":"2017-05-12T23:38:38","modified_gmt":"2017-05-12T21:38:38","slug":"publication-des-baremes-kilometriques-2016","status":"publish","type":"post","link":"https:\/\/www.bizouard.com\/blog\/2017\/03\/13\/publication-des-baremes-kilometriques-2016\/","title":{"rendered":"Publication des bar\u00e8mes kilom\u00e9triques\u00a02016"},"content":{"rendered":"

<\/p>\n

L\u2019administration fiscale a publi\u00e9 les nouveaux bar\u00e8mes permettant d\u2019\u00e9valuer de fa\u00e7on forfaitaire les frais de d\u00e9placements professionnels selon le type de v\u00e9hicule utilis\u00e9 (automobiles et deux-roues motoris\u00e9s). Des bar\u00e8mes kilom\u00e9triques\u00a02016 qui n\u2019ont pas \u00e9t\u00e9 r\u00e9\u00e9valu\u00e9s et restent donc identiques \u00e0 ceux de\u00a02015 et\u00a02014.<\/p>\n

Ces bar\u00e8mes sont utilisables par les salari\u00e9s et dirigeants assimil\u00e9s qui se servent \u00e0 des fins professionnelles d\u2019un v\u00e9hicule lorsqu\u2019ils optent pour la d\u00e9duction de leurs frais r\u00e9els au titre de leur d\u00e9claration de revenus. Il en va de m\u00eame notamment pour les g\u00e9rants majoritaires de SARL.<\/p>\n

Les titulaires de b\u00e9n\u00e9fices non commerciaux (BNC) peuvent aussi se servir, sur option, de ces bar\u00e8mes pour les v\u00e9hicules qu\u2019ils poss\u00e8dent ou qu\u2019ils prennent en location ou en cr\u00e9dit-bail. Pour cela, les d\u00e9penses couvertes par les bar\u00e8mes ou les loyers ne doivent pas \u00eatre comptabilis\u00e9s en charges.<\/p>\n

Enfin, un employeur peut \u00e9galement recourir \u00e0 ces bar\u00e8mes pour rembourser les frais de d\u00e9placements professionnels expos\u00e9s par ses salari\u00e9s ou dirigeants avec leur v\u00e9hicule personnel.<\/p>\n

\n Pr\u00e9cision\u00a0:<\/span> ces bar\u00e8mes couvrent notamment la d\u00e9pr\u00e9ciation du v\u00e9hicule, les d\u00e9penses de pneumatiques, les frais de r\u00e9paration et d\u2019entretien, la consommation de carburant, les primes d\u2019assurance ainsi que les frais d\u2019achat des casques et de protections pour les deux-roues. Certains frais non couverts par les bar\u00e8mes peuvent, sous r\u00e9serve de leur justification, \u00eatre ajout\u00e9s au montant des frais \u00e9valu\u00e9s en fonction du bar\u00e8me (par exemple, les frais de p\u00e9age d\u2019autoroute).<\/p>\n

Pour rappel, les bar\u00e8mes sont les suivants\u00a0:<\/p>\n\n\n\n\n\n\n\n\n\n\n\n
Bar\u00e8me fiscal de remboursement des frais kilom\u00e9triques pour\u00a02016 (automobiles)<\/span><\/caption>\n
Puissance adminis.<\/th>\nJusqu\u2019\u00e0 5\u00a0000\u00a0km<\/th>\nDe 5\u00a0001 \u00e0 20\u00a0000\u00a0km<\/th>\nAu-del\u00e0 de 20\u00a0000\u00a0km<\/th>\n<\/tr>\n<\/thead>\n
3\u00a0CV et moins<\/td>\n0,410<\/td>\n(d\u00a0x\u00a00,245)\u00a0+\u00a0824<\/td>\n0,286<\/td>\n<\/tr>\n
4\u00a0CV<\/td>\n0,493<\/td>\n(d\u00a0x\u00a00,277)\u00a0+\u00a01\u00a0082<\/td>\n0,332<\/td>\n<\/tr>\n
5\u00a0CV<\/td>\n0,543<\/td>\n(d\u00a0x\u00a00,305)\u00a0+\u00a01\u00a0188<\/td>\n0,364<\/td>\n<\/tr>\n
6\u00a0CV<\/td>\n0,568<\/td>\n(d\u00a0x\u00a00,320)\u00a0+\u00a01\u00a0244<\/td>\n0,382<\/td>\n<\/tr>\n
7\u00a0CV et plus<\/td>\n0,595<\/td>\n(d\u00a0x\u00a00,337)\u00a0+\u00a01\u00a0288<\/td>\n0,401<\/td>\n<\/tr>\n<\/tbody>\n
(d\u00a0: distance parcourue \u00e0 titre professionnel)<\/td>\n<\/tr>\n<\/tfoot>\n<\/table>\n\n\n\n\n\n\n\n
Bar\u00e8me applicable aux cyclomoteurs, v\u00e9lomoteurs et scooter d\u2019une puissance inf\u00e9rieure \u00e0 50\u00a0centim\u00e8tres cubes pour\u00a02016<\/span><\/caption>\n
Jusqu\u2019\u00e0 2\u00a0000\u00a0km<\/th>\nDe 2\u00a0001 \u00e0 5\u00a0000\u00a0km<\/th>\nAu-del\u00e0 de 5\u00a0000\u00a0km<\/th>\n<\/tr>\n<\/thead>\n
0,269\u00a0\u20ac\u00a0x\u00a0d<\/td>\n(d\u00a0x\u00a00,063)\u00a0+\u00a0412<\/td>\n0,146\u00a0\u20ac\u00a0x\u00a0d<\/td>\n<\/tr>\n<\/tbody>\n
(d\u00a0: distance parcourue \u00e0 titre professionnel)<\/td>\n<\/tr>\n<\/tfoot>\n<\/table>\n\n\n\n\n\n\n\n\n\n
Bar\u00e8me applicable aux motocyclettes et scooter d\u2019une puissance sup\u00e9rieure \u00e0 50\u00a0centim\u00e8tres cubes pour\u00a02016<\/span><\/caption>\n
Puissance<\/th>\nJusqu\u2019\u00e0 3\u00a0000\u00a0km<\/th>\nDe 3\u00a0001 \u00e0 6\u00a0000\u00a0km<\/th>\nAu-del\u00e0 de 6\u00a0000\u00a0km<\/th>\n<\/tr>\n<\/thead>\n
1 ou 2\u00a0CV<\/td>\n0,338\u00a0\u20ac\u00a0x\u00a0d<\/td>\n(d\u00a0x\u00a00,084)\u00a0+\u00a0760<\/td>\n0,211\u00a0\u20ac\u00a0x\u00a0d<\/td>\n<\/tr>\n
3, 4 et 5\u00a0CV<\/td>\n0,400\u00a0\u20ac\u00a0x\u00a0d<\/td>\n(d\u00a0x\u00a00,070)\u00a0+\u00a0989<\/td>\n0,235\u00a0\u20ac\u00a0x\u00a0d<\/td>\n<\/tr>\n
>\u00a05\u00a0CV<\/td>\n0,518\u00a0\u20ac\u00a0x\u00a0d<\/td>\n(d\u00a0x\u00a00,067)\u00a0+\u00a01\u00a0351<\/td>\n0,292\u00a0\u20ac\u00a0x\u00a0d<\/td>\n<\/tr>\n<\/tbody>\n
(d\u00a0: distance parcourue \u00e0 titre professionnel)<\/td>\n<\/tr>\n<\/tfoot>\n<\/table>\n


\n BOI-BAREME-000001 du 24\u00a0f\u00e9vrier\u00a02017
\n <\/a><\/cite><\/p>\n

Les Echos Publishing 2017<\/p>\n","protected":false},"excerpt":{"rendered":"

Les bar\u00e8mes kilom\u00e9triques\u00a02016 viennent d\u2019\u00eatre publi\u00e9s et restent inchang\u00e9s par rapport \u00e0 ceux de\u00a02015 et\u00a02014.<\/p>\n","protected":false},"author":1,"featured_media":1732,"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":[32,44,31],"class_list":["post-1731","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","tag-entrepreneurs","tag-particuliers","tag-professions-liberales","typo-actualite"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/1731"}],"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\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/comments?post=1731"}],"version-history":[{"count":1,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/1731\/revisions"}],"predecessor-version":[{"id":1850,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/1731\/revisions\/1850"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/1732"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=1731"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=1731"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=1731"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}