{"id":9700,"date":"2019-03-27T00:00:00","date_gmt":"2019-03-27T00:00:00","guid":{"rendered":"https:\/\/abeille-preprod.eliott-markus.cloud\/frais-kilometrique-benevoles\/"},"modified":"2019-03-27T00:00:00","modified_gmt":"2019-03-27T00:00:00","slug":"frais-kilometrique-benevoles","status":"publish","type":"post","link":"https:\/\/abeille.law\/en\/frais-kilometrique-benevoles\/","title":{"rendered":"Les frais kilom\u00e9triques des b\u00e9n\u00e9voles revaloris\u00e9s"},"content":{"rendered":"

L\u2019association doit rembourser au b\u00e9n\u00e9vole les frais qu\u2019il engage dans le cadre de ses activit\u00e9s associatives. Ces remboursements doivent avoir lieu, en principe, sur pr\u00e9sentation de pi\u00e8ces justificatives (billets de train, factures d\u2019achat, notes de restaurant…) et correspondre au montant r\u00e9ellement d\u00e9pens\u00e9.<\/p>\n

Toutefois, lorsque le b\u00e9n\u00e9vole<\/a> utilise son propre v\u00e9hicule pour l\u2019activit\u00e9 de l\u2019association, ses frais peuvent \u00eatre \u00e9valu\u00e9s forfaitairement selon un bar\u00e8me d\u2019indemnit\u00e9s kilom\u00e9triques<\/strong> fix\u00e9 par l\u2019administration fiscale.<\/p>\n

\u00c0 la suite de la revalorisation de ce bar\u00e8me d\u00e9but mars, cette indemnit\u00e9 s\u2019\u00e9l\u00e8ve \u00e0 0,315\u00a0\u20ac par kilom\u00e8tre pour une voiture et \u00e0 0,123\u00a0\u20ac par kilom\u00e8tre pour un v\u00e9lomoteur, un scooter ou une moto. Ce bar\u00e8me s\u2019appliquant ind\u00e9pendamment de la puissance fiscale du v\u00e9hicule, du type de carburant et du kilom\u00e9trage parcouru.<\/p>\n

Ce bar\u00e8me peut \u00e9galement \u00eatre utilis\u00e9, dans la d\u00e9claration des revenus per\u00e7us en\u00a02018, par les b\u00e9n\u00e9voles qui d\u00e9cident de renoncer au remboursement de leurs frais. En effet, cet abandon de frais, analys\u00e9 comme un don, leur permet, sous certaines conditions, d\u2019obtenir une r\u00e9duction d\u2019imp\u00f4t sur le revenu<\/strong>.<\/p>\n

Pour plus d’informations, n’h\u00e9sitez pas \u00e0 contacter le cabinet Abeille & Associ\u00e9s<\/a>.<\/p><\/blockquote>\n

Article publi\u00e9 le\u00a0

L’indemnité kilométrique due aux bénévoles utilisant leur véhicule pour l’activité de l’association s’élève à 0,315 € par kilomètre pour une automobile et à 0,123 € par kilomètre pour un deux-roues.<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[190],"tags":[],"class_list":["post-9700","post","type-post","status-publish","format-standard","hentry","category-juridiques"],"acf":[],"yoast_head":"\nLes frais kilom\u00e9triques des b\u00e9n\u00e9voles revaloris\u00e9s | Abeille Avocats<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/abeille.law\/frais-kilometrique-benevoles\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" 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