{"id":238,"date":"2021-08-25T01:26:00","date_gmt":"2021-08-24T23:26:00","guid":{"rendered":"http:\/\/www.secvergnaud.com\/index.php\/les-infos-du-jour\/remboursement-des-frais-kilometriques-des-benevoles-2021\/"},"modified":"2021-08-25T01:26:00","modified_gmt":"2021-08-24T23:26:00","slug":"remboursement-des-frais-kilometriques-des-benevoles-2021","status":"publish","type":"weblex-importer-post","link":"https:\/\/www.secvergnaud.com\/index.php\/les-infos-du-jour\/remboursement-des-frais-kilometriques-des-benevoles-2021\/","title":{"rendered":"Remboursement des frais kilom\u00e9triques des b\u00e9n\u00e9voles &#8211; 2021"},"content":{"rendered":"<div>\n<p>Les b\u00e9n\u00e9voles qui utilisent leur v\u00e9hicule personnel dans le cadre de leurs activit\u00e9s associatives, et qui engagent donc des d\u00e9penses de d\u00e9placement, peuvent, \u00e0 d\u00e9faut de remboursement par l\u2019association, b\u00e9n\u00e9ficier d\u2019une r\u00e9duction d\u2019imp\u00f4t sur le revenu.<\/p>\n<p>Dans cette hypoth\u00e8se, et pour le calcul de l\u2019avantage fiscal, il sera fait application d\u2019un bar\u00e8me kilom\u00e9trique sp\u00e9cifique, distinct de celui applicable aux salari\u00e9s ayant recours aux frais r\u00e9els.<\/p>\n<p>Pour 2021, le bar\u00e8me applicable est le suivant :<\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\" width=\"302\">\n<p><strong>V\u00e9hicules automobiles<\/strong><strong>\u00a0<\/strong><\/p>\n<\/td>\n<td valign=\"top\" width=\"302\">\n<p><strong>V\u00e9lomoteurs, scooters, motos<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"302\">\n<p>\u00a0<\/p>\n<p>0,32\u00a0\u20ac\u00a0par kilom\u00e8tre parcouru en 2020 (d\u00e9clar\u00e9 en 2021)<\/p>\n<p>\u00a0<\/p>\n<\/td>\n<td valign=\"top\" width=\"302\">\n<p>\u00a0<\/p>\n<p>0,125\u00a0\u20ac\u00a0par kilom\u00e8tre parcouru en 2020 (d\u00e9clar\u00e9 en 2021)<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong><span style=\"text-decoration: underline\">Sources :<\/span><\/strong><\/p>\n<ul>\n<li>www.associations.gouv.fr<\/li>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Les b\u00e9n\u00e9voles qui utilisent leur v\u00e9hicule personnel dans le cadre de leurs activit\u00e9s associatives, et qui engagent donc des d\u00e9penses de d\u00e9placement, peuvent, \u00e0 d\u00e9faut de remboursement par l\u2019association, b\u00e9n\u00e9ficier d\u2019une r\u00e9duction d\u2019imp\u00f4t sur le revenu. Dans cette hypoth\u00e8se, et pour le calcul de l\u2019avantage fiscal, il sera fait application d\u2019un bar\u00e8me kilom\u00e9trique sp\u00e9cifique, distinct [&hellip;]<\/p>\n","protected":false},"featured_media":0,"template":"","weblex-importer-activity":[],"weblex-importer-category":[41,39],"weblex-importer-tag":[38],"weblex-importer-keyword":[],"_links":{"self":[{"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-post\/238"}],"collection":[{"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-post"}],"about":[{"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/types\/weblex-importer-post"}],"wp:attachment":[{"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/media?parent=238"}],"wp:term":[{"taxonomy":"weblex-importer-activity","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-activity?post=238"},{"taxonomy":"weblex-importer-category","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-category?post=238"},{"taxonomy":"weblex-importer-tag","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-tag?post=238"},{"taxonomy":"weblex-importer-keyword","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-keyword?post=238"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}