Les titulaires de b\u00e9n\u00e9fices industriels et commerciaux (BIC) et de b\u00e9n\u00e9fices non commerciaux (BNC) qui sont contraints de prendre leur repas sur leur lieu d\u2019exercice de l\u2019activit\u00e9, en raison de la distance qui s\u00e9pare celui-ci de leur domicile, peuvent d\u00e9duire de leur r\u00e9sultat imposable les frais suppl\u00e9mentaires de repas. Ces frais correspondent \u00e0 la fraction de la d\u00e9pense qui exc\u00e8de le montant d\u2019un repas pris \u00e0 domicile, montant \u00e9valu\u00e9 forfaitairement par l\u2019administration fiscale \u00e0 4,85\u00a0\u20ac\u00a0TTC pour\u00a02019. Mais attention, la d\u00e9pense engag\u00e9e ne doit pas \u00eatre excessive. Elle ne doit ainsi pas d\u00e9passer, selon l\u2019administration, pour\u00a02019, 18,80\u00a0\u20ac\u00a0TTC. En cons\u00e9quence, le montant d\u00e9duit par repas ne peut pas exc\u00e9der 13,95\u00a0\u20ac\u00a0TTC (soit 18,80\u00a0\u20ac\u00a0–\u00a04,85\u00a0\u20ac). La fraction qui exc\u00e8de ce montant peut n\u00e9anmoins \u00eatre admise en d\u00e9duction si l\u2019exploitant justifie de circonstances exceptionnelles, notamment en l\u2019absence de possibilit\u00e9s de restauration \u00e0 moindre co\u00fbt \u00e0 proximit\u00e9 du lieu d\u2019exercice de l\u2019activit\u00e9.<\/p>\n
\n \u00c0 savoir :<\/span> pour \u00eatre d\u00e9ductibles, les frais suppl\u00e9mentaires de repas doivent \u00eatre justifi\u00e9s. En outre, l\u2019\u00e9loignement entre le lieu d\u2019exercice de l\u2019activit\u00e9 et le domicile doit \u00eatre consid\u00e9r\u00e9 comme normal par l\u2019administration au regard de divers crit\u00e8res (configuration des agglom\u00e9rations, nature de l\u2019activit\u00e9 de l\u2019entreprise, implantation de la client\u00e8le\u2026) et ne pas r\u00e9sulter de la seule volont\u00e9 de l\u2019exploitant.<\/p>\n Les Echos Publishing 2019<\/p>\n","protected":false},"excerpt":{"rendered":" Les montants\u00a02019 des frais de repas d\u00e9ductibles de leur r\u00e9sultat imposable par les exploitants individuels viennent d\u2019\u00eatre pr\u00e9cis\u00e9s.<\/p>\n","protected":false},"author":5,"featured_media":7192,"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":"yes","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[38],"tags":[44],"class_list":["post-7191","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","tag-particuliers","typo-actualite"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/7191"}],"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=7191"}],"version-history":[{"count":1,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/7191\/revisions"}],"predecessor-version":[{"id":7211,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/7191\/revisions\/7211"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/7192"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=7191"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=7191"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=7191"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
\n BOI-BIC-CHG-10-10-10 du 23\u00a0janvier\u00a02019, n\u00b0\u00a080
\n <\/a><\/cite>
\n BOI-BNC-BASE-40-60-60 du 23\u00a0janvier\u00a02019, n\u00b0\u00a040 et\u00a0s.
\n <\/a><\/cite><\/p>\n