{"id":5062,"date":"2022-02-18T01:26:00","date_gmt":"2022-02-18T00:26:00","guid":{"rendered":"https:\/\/www.secvergnaud.com\/index.php\/les-infos-du-jour\/bareme-fiscal-des-frais-de-carburants-annee-2022-2\/"},"modified":"2022-02-18T01:26:00","modified_gmt":"2022-02-18T00:26:00","slug":"bareme-fiscal-des-frais-de-carburants-annee-2022-2","status":"publish","type":"weblex-importer-post","link":"https:\/\/www.secvergnaud.com\/index.php\/les-infos-du-jour\/bareme-fiscal-des-frais-de-carburants-annee-2022-2\/","title":{"rendered":"Bar\u00e8me fiscal des frais de carburants &#8211; Ann\u00e9e 2022"},"content":{"rendered":"<div>\n<p>Les exploitants individuels et certaines soci\u00e9t\u00e9s civiles de moyens tenant une comptabilit\u00e9 super-simplifi\u00e9e peuvent \u00e9valuer forfaitairement leurs frais de carburant consomm\u00e9 lors de leurs d\u00e9placements professionnels en appliquant des bar\u00e8mes sp\u00e9cifiques publi\u00e9s chaque ann\u00e9e par l&rsquo;administration fiscale.<\/p>\n<p>Ces bar\u00e8mes peuvent aussi \u00eatre utilis\u00e9s par les titulaires de b\u00e9n\u00e9fices non commerciaux (pour les v\u00e9hicules pris en location) et par les associ\u00e9s de soci\u00e9t\u00e9s de personnes qui exercent leur activit\u00e9 professionnelle dans la soci\u00e9t\u00e9 (pour \u00e9valuer leurs frais de d\u00e9placement domicile \u2013 lieu de travail)<\/p>\n<p><strong>Bar\u00e8me applicable aux voitures pour l\u2019imposition des revenus 2021<br \/><\/strong><\/p>\n<div align=\"center\">\n<table summary=\"\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td width=\"82\">\n<p><strong>CV<\/strong><\/p>\n<\/td>\n<td width=\"132\">\n<p><strong>Gazole (en \u20ac \/ km)<\/strong><\/p>\n<\/td>\n<td width=\"193\">\n<p><strong>Super sans plomb (en \u20ac \/ km)<\/strong><\/p>\n<\/td>\n<td width=\"113\">\n<p><strong>GPL (en \u20ac \/ km)<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"82\">\n<p>3 \u00e0 4<\/p>\n<\/td>\n<td width=\"132\">\n<p>0,079<\/p>\n<\/td>\n<td width=\"193\">\n<p>0,102<\/p>\n<\/td>\n<td width=\"113\">\n<p>0,064<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"82\">\n<p>5 \u00e0 7<\/p>\n<\/td>\n<td width=\"132\">\n<p>0,097<\/p>\n<\/td>\n<td width=\"193\">\n<p>0,125<\/p>\n<\/td>\n<td width=\"113\">\n<p>0,079<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"82\">\n<p>8 et 9<\/p>\n<\/td>\n<td width=\"132\">\n<p>0,116<\/p>\n<\/td>\n<td width=\"193\">\n<p>0,149<\/p>\n<\/td>\n<td width=\"113\">\n<p>0,094<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"82\">\n<p>10 et 11<\/p>\n<\/td>\n<td width=\"132\">\n<p>0,131<\/p>\n<\/td>\n<td width=\"193\">\n<p>0,168<\/p>\n<\/td>\n<td width=\"113\">\n<p>0,105<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"82\">\n<p>12 et plus<\/p>\n<\/td>\n<td width=\"132\">\n<p>0,145<\/p>\n<\/td>\n<td width=\"193\">\n<p>0,187<\/p>\n<\/td>\n<td width=\"113\">\n<p>0,117<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><strong><br \/>Bar\u00e8me applicable aux deux-roues (v\u00e9lomoteurs, scooters et motocyclettes) pour l\u2019imposition des revenus 2021<br \/><\/strong><\/p>\n<div align=\"center\">\n<div align=\"center\">\n<table summary=\"\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td width=\"214\">\n<p><strong>Puissance fiscale<\/strong><\/p>\n<\/td>\n<td width=\"306\">\n<p><strong>Frais de carburant au kilom\u00e8tre (en \u20ac \/ km)<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"214\">\n<p>&lt; \u00e0 50 CC<\/p>\n<\/td>\n<td width=\"306\">\n<p>0,033<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"214\">\n<p>De 50 CC \u00e0 125 CC<\/p>\n<\/td>\n<td width=\"306\">\n<p>0,067<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"214\">\n<p>De 3 \u00e0 5 CV<\/p>\n<\/td>\n<td width=\"306\">\n<p>0,085<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"214\">\n<p>Au-del\u00e0 de 5 CV<\/p>\n<\/td>\n<td width=\"306\">\n<p>0,118<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>\u00a0<\/p><\/div>\n<div align=\"center\">\u00a0<\/div>\n<p><strong><span style=\"text-decoration: underline\">Source :<\/span><\/strong><\/p>\n<ul>\n<li><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/2095-PGP.html\/identifiant=BOI-BAREME-000003-20220209\" target=\"_blank\" rel=\"noopener\">BOFiP-Imp\u00f4ts-BOI-BAREME-000003<\/a><\/li>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Les exploitants individuels et certaines soci\u00e9t\u00e9s civiles de moyens tenant une comptabilit\u00e9 super-simplifi\u00e9e peuvent \u00e9valuer forfaitairement leurs frais de carburant consomm\u00e9 lors de leurs d\u00e9placements professionnels en appliquant des bar\u00e8mes sp\u00e9cifiques publi\u00e9s chaque ann\u00e9e par l&rsquo;administration fiscale. Ces bar\u00e8mes peuvent aussi \u00eatre utilis\u00e9s par les titulaires de b\u00e9n\u00e9fices non commerciaux (pour les v\u00e9hicules pris en [&hellip;]<\/p>\n","protected":false},"featured_media":0,"template":"","weblex-importer-activity":[],"weblex-importer-category":[52,39],"weblex-importer-tag":[38],"weblex-importer-keyword":[],"_links":{"self":[{"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-post\/5062"}],"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=5062"}],"wp:term":[{"taxonomy":"weblex-importer-activity","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-activity?post=5062"},{"taxonomy":"weblex-importer-category","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-category?post=5062"},{"taxonomy":"weblex-importer-tag","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-tag?post=5062"},{"taxonomy":"weblex-importer-keyword","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-keyword?post=5062"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}