{"id":53,"date":"2024-07-20T10:18:57","date_gmt":"2024-07-20T08:18:57","guid":{"rendered":"https:\/\/sygex.fr\/?p=53"},"modified":"2024-07-20T16:38:44","modified_gmt":"2024-07-20T14:38:44","slug":"bareme-kilometrique-2024","status":"publish","type":"post","link":"https:\/\/sygex.fr\/index.php\/2024\/07\/20\/bareme-kilometrique-2024\/","title":{"rendered":"Bar\u00e8me kilom\u00e9trique 2024"},"content":{"rendered":"\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Puissance administrative (en&nbsp;CV)<\/th><th>Distance (d) jusqu&rsquo;\u00e0 5&nbsp;000&nbsp;km<\/th><th>Distance (d) de 5&nbsp;001&nbsp;km \u00e0 20&nbsp;000&nbsp;km<\/th><th>Distance (d) au-del\u00e0 de 20&nbsp;000&nbsp;km<\/th><\/tr><\/thead><tbody><tr><th>3&nbsp;CV et moins<\/th><td>d&nbsp;x&nbsp;0,529<\/td><td>(d&nbsp;x&nbsp;0,316)&nbsp;+&nbsp;1&nbsp;065<\/td><td>d&nbsp;x 0,370<\/td><\/tr><tr><th>4&nbsp;CV<\/th><td>d&nbsp;x&nbsp;0,606<\/td><td>(d&nbsp;x&nbsp;0,340)&nbsp;+&nbsp;1&nbsp;330<\/td><td>d&nbsp;x&nbsp;0,407<\/td><\/tr><tr><th>5&nbsp;CV<\/th><td>d&nbsp;x&nbsp;0,636<\/td><td>(d&nbsp;x&nbsp;0,357)&nbsp;+&nbsp;1&nbsp;395<\/td><td>d&nbsp;x&nbsp;0,427<\/td><\/tr><tr><th>6&nbsp;CV<\/th><td>d&nbsp;x&nbsp;0,665<\/td><td>(d&nbsp;x&nbsp;0,374)&nbsp;+&nbsp;1&nbsp;457<\/td><td>d&nbsp;x&nbsp;0,447<\/td><\/tr><tr><th>7&nbsp;CV et plus<\/th><td>d&nbsp;x&nbsp;0,697<\/td><td>(d&nbsp;x&nbsp;0,394)&nbsp;+&nbsp;1&nbsp;515<\/td><td>d&nbsp;x&nbsp;0,470<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Exemple&nbsp;:<\/strong> pour 4&nbsp;000 kilom\u00e8tres parcourus \u00e0 titre professionnel en&nbsp;2023 avec un v\u00e9hicule de 6&nbsp;CV, vous pouvez faire \u00e9tat d\u2019un montant de frais r\u00e9els de <strong>2&nbsp;660&nbsp;\u20ac<\/strong> (4&nbsp;000&nbsp;km&nbsp;x&nbsp;0,665) pour votre d\u00e9claration de revenus de 2024.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Rappel<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le montant de vos frais de d\u00e9placement sont calcul\u00e9s en consid\u00e9ration de la puissance de votre v\u00e9hicule et du nombre de kilom\u00e8tres parcourus&nbsp;; et dans les bar\u00e8mes kilom\u00e9triques, sont notamment pris en compte&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>la d\u00e9pr\u00e9ciation du v\u00e9hicule\u00a0;<\/li>\n\n\n\n<li>les frais de r\u00e9paration et d&rsquo;entretien\u00a0;<\/li>\n\n\n\n<li>les d\u00e9penses de pneumatiques\u00a0;<\/li>\n\n\n\n<li>la consommation de carburant\u00a0;<\/li>\n\n\n\n<li>les primes d&rsquo;assurances.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Il est possible d&rsquo;y ajouter&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>les int\u00e9r\u00eats d&#8217;emprunt (en cas d&rsquo;achat de v\u00e9hicule \u00e0 cr\u00e9dit)\u00a0;<\/li>\n\n\n\n<li>les frais de p\u00e9ages\u00a0;<\/li>\n\n\n\n<li>les frais de stationnement.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Les frais de d\u00e9placement calcul\u00e9s concernent en particulier le transport du domicile au lieu de travail et le transport pendant les heures de travail.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"titreChapitre_3481439874671864792\">Le bar\u00e8me kilom\u00e9trique applicable aux deux-roues\u00a0<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Puissance administrative (en&nbsp;CV)<\/th><th>Distance (d) jusqu&rsquo;\u00e0 3&nbsp;000&nbsp;km<\/th><th>Distance (d) de 3&nbsp;001&nbsp;km \u00e0 6&nbsp;000&nbsp;km<\/th><th>Distance (d) au-del\u00e0 de 6&nbsp;000&nbsp;km<\/th><\/tr><\/thead><tbody><tr><th>1 ou 2&nbsp;CV<\/th><td>d&nbsp;x&nbsp;0,395<\/td><td>(d&nbsp;x&nbsp;0,099)&nbsp;+&nbsp;891<\/td><td>d&nbsp;x 0,248<\/td><\/tr><tr><th>3,4 ou 5&nbsp;CV<\/th><td>d&nbsp;x&nbsp;0,468<\/td><td>(d&nbsp;x&nbsp;0,082)&nbsp;+&nbsp;1&nbsp;158<\/td><td>d&nbsp;x&nbsp;0,275<\/td><\/tr><tr><th>plus de 5&nbsp;CV<\/th><td>d&nbsp;x&nbsp;0,606<\/td><td>(d&nbsp;x&nbsp;0,079)&nbsp;+&nbsp;1&nbsp;583<\/td><td>d&nbsp;x&nbsp;0,343<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Distance (d) jusqu&rsquo;\u00e0 3&nbsp;000&nbsp;km<\/th><th>Distance (d) de 3&nbsp;001&nbsp;km \u00e0 6&nbsp;000&nbsp;km<\/th><th>Distance (d) au-del\u00e0 de 6&nbsp;000&nbsp;km<\/th><\/tr><\/thead><tbody><tr><td>d&nbsp;x&nbsp;0,315<\/td><td>(d&nbsp;x&nbsp;0,079)&nbsp;+&nbsp;711<\/td><td>d&nbsp;x 0,198<\/td><\/tr><\/tbody><\/table><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>Puissance administrative (en&nbsp;CV) Distance (d) jusqu&rsquo;\u00e0 5&nbsp;000&nbsp;km Distance (d) de 5&nbsp;001&nbsp;km \u00e0 20&nbsp;000&nbsp;km Distance (d) au-del\u00e0 de 20&nbsp;000&nbsp;km 3&nbsp;CV et moins d&nbsp;x&nbsp;0,529 (d&nbsp;x&nbsp;0,316)&nbsp;+&nbsp;1&nbsp;065 d&nbsp;x 0,370 4&nbsp;CV d&nbsp;x&nbsp;0,606 (d&nbsp;x&nbsp;0,340)&nbsp;+&nbsp;1&nbsp;330 d&nbsp;x&nbsp;0,407 5&nbsp;CV d&nbsp;x&nbsp;0,636 (d&nbsp;x&nbsp;0,357)&nbsp;+&nbsp;1&nbsp;395 d&nbsp;x&nbsp;0,427 6&nbsp;CV d&nbsp;x&nbsp;0,665 (d&nbsp;x&nbsp;0,374)&nbsp;+&nbsp;1&nbsp;457 d&nbsp;x&nbsp;0,447 7&nbsp;CV et plus d&nbsp;x&nbsp;0,697 (d&nbsp;x&nbsp;0,394)&nbsp;+&nbsp;1&nbsp;515 d&nbsp;x&nbsp;0,470 Exemple&nbsp;: pour 4&nbsp;000 kilom\u00e8tres parcourus \u00e0 titre professionnel en&nbsp;2023 avec un v\u00e9hicule [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[12,9,13,15,14,10,11],"class_list":["post-53","post","type-post","status-publish","format-standard","hentry","category-articles","tag-bilans","tag-cabinet-expertise-comptable-quimper-brest-morlaix-factures-electroniques-creation","tag-compte-de-resultat","tag-conseil","tag-declaration-de-revenu","tag-previsionnels","tag-tableau-de-bord"],"_links":{"self":[{"href":"https:\/\/sygex.fr\/index.php\/wp-json\/wp\/v2\/posts\/53","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sygex.fr\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/sygex.fr\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/sygex.fr\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/sygex.fr\/index.php\/wp-json\/wp\/v2\/comments?post=53"}],"version-history":[{"count":1,"href":"https:\/\/sygex.fr\/index.php\/wp-json\/wp\/v2\/posts\/53\/revisions"}],"predecessor-version":[{"id":54,"href":"https:\/\/sygex.fr\/index.php\/wp-json\/wp\/v2\/posts\/53\/revisions\/54"}],"wp:attachment":[{"href":"https:\/\/sygex.fr\/index.php\/wp-json\/wp\/v2\/media?parent=53"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sygex.fr\/index.php\/wp-json\/wp\/v2\/categories?post=53"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sygex.fr\/index.php\/wp-json\/wp\/v2\/tags?post=53"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}