<\/p>\n
Les frais de voyage et de d\u00e9placement constituent des charges d\u00e9ductibles du r\u00e9sultat imposable des titulaires de b\u00e9n\u00e9fices non commerciaux (BNC) dans la mesure o\u00f9 ces frais ont effectivement un caract\u00e8re professionnel et sont assortis de justifications suffisantes.<\/p>\n
\u00c0 ce titre, l\u2019administration fiscale a apport\u00e9 des pr\u00e9cisions concernant les professionnels lib\u00e9raux qui pratiquent le covoiturage pour leur trajet domicile-lieu de travail ou, plus largement, pour tout d\u00e9placement professionnel.<\/p>\n
En pratique, si les frais sont partag\u00e9s avec les personnes v\u00e9hicul\u00e9es, les professionnels lib\u00e9raux doivent prendre en compte les revenus tir\u00e9s du covoiturage et ne d\u00e9duire que le montant r\u00e9el demeurant \u00e0 leur charge. En d\u2019autres termes, les frais sont d\u00e9ductibles pour leur montant net des remboursements per\u00e7us des covoitur\u00e9s.<\/p>\n
\n \u00c0 noter :<\/span> cette mesure s\u2019applique aux professionnels lib\u00e9raux d\u00e9duisant leurs charges selon un mode r\u00e9el, ce qui exclut ceux qui rel\u00e8vent du r\u00e9gime micro-BNC.<\/p>\n Les Echos Publishing 2017<\/p>\n","protected":false},"excerpt":{"rendered":" Les revenus tir\u00e9s du covoiturage sont d\u00e9ductibles pour leur montant net des remboursements per\u00e7us des personnes v\u00e9hicul\u00e9es.<\/p>\n","protected":false},"author":1,"featured_media":1754,"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":[31],"class_list":["post-1753","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","tag-professions-liberales","typo-actualite"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/1753"}],"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=1753"}],"version-history":[{"count":1,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/1753\/revisions"}],"predecessor-version":[{"id":1860,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/1753\/revisions\/1860"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/1754"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=1753"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=1753"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=1753"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
\n BOI-IR-BASE-10-10-10-10 du 28\u00a0novembre 2016, n\u00b0\u00a0150
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\n BOI-BNC-BASE-40-60-40-20 du 30\u00a0ao\u00fbt 2016, n\u00b0\u00a025
\n <\/a><\/cite><\/p>\n