{"id":2266,"date":"2021-04-27T11:52:02","date_gmt":"2021-04-27T09:52:02","guid":{"rendered":"http:\/\/cfdt-spie.com\/?p=2266"},"modified":"2021-04-27T12:00:07","modified_gmt":"2021-04-27T10:00:07","slug":"ces-frais-lies-au-teletravail-que-lon-peut-deduire-des-impots","status":"publish","type":"post","link":"https:\/\/cfdt-spie.com\/?p=2266","title":{"rendered":"Ces frais li\u00e9s au t\u00e9l\u00e9travail que l’on peut d\u00e9duire des imp\u00f4ts"},"content":{"rendered":"\n

par H\u00e9l\u00e8ne Fily France Inter publi\u00e9 le 14 avril 2021 \u00e0 15h52<\/p>\n\n\n\n

<\/p>\n\n\n\n

\"\"<\/figure><\/div>\n\n\n\n

Vous avez peut-\u00eatre d\u00e9j\u00e0 sorti votre calculatrice pour remplir votre d\u00e9claration de revenus. Et vous avez d’autant plus raison, que cette ann\u00e9e, avec le t\u00e9l\u00e9travail massif, il y a quelques nouveaut\u00e9s.<\/h3>\n\n\n\n

a pand\u00e9mie a bouscul\u00e9 nos vies, y compris dans l’exercice de notre activit\u00e9 professionnelle, avec le recours massif au t\u00e9l\u00e9travail. L’administration fiscale en tient compte dans la campagne de d\u00e9clarations de revenus qui s’est ouverte le 8 avril dernier. Plusieurs cas de figure.<\/p>\n\n\n\n

Votre employeur vous a vers\u00e9 une allocation forfaitaire, cens\u00e9e couvrir les frais de t\u00e9l\u00e9travail   <\/h3>\n\n\n\n

Pour les employeurs qui le font, cette allocation tourne autour de deux euros par jour. Bercy a pr\u00e9vu une exon\u00e9ration jusqu’\u00e0 2,5 euros par jour de t\u00e9l\u00e9travail effectu\u00e9<\/strong>. Cela revient \u00e0 dire que la somme que vous avez per\u00e7ue n’est pas imposable, dans la limite de de 550 euros sur l’ann\u00e9e. \u00ab\u00a0L’enjeu \u00e9tait l\u00e0,<\/em> confirme Ga\u00eblle Menu-Lejeune, avocate associ\u00e9e au cabinet Fidal. Il fallait rassurer les salari\u00e9s et leur garantir que ce que l’employeur leur a vers\u00e9 pour travailler chez eux ne serait pas impos\u00e9. \u00ab\u00a0<\/strong><\/em> <\/p>\n\n\n\n

\u00ab\u00a0Il appartient \u00e0 l’employeur d’identifier ces allocations dans les informations qu’ils transmettent \u00e0 l’administration fiscale. Le montant du revenu imposable pr\u00e9rempli sur la d\u00e9claration de revenus ne devrait pas, en principe, inclure de telles allocations<\/em>\u00ab\u00a0, pr\u00e9cise le site service-public.fr<\/a> <\/p>\n\n\n\n

Est-il plus int\u00e9ressant de d\u00e9clarer aux frais r\u00e9els ? <\/h3>\n\n\n\n

Par d\u00e9faut, l’administration fiscale applique une d\u00e9duction forfaitaire de 10% pour tous les salari\u00e9s. Mais cette ann\u00e9e, il peut \u00eatre int\u00e9ressant de faire le point sur ses factures et de regarder s’il est plus avantageux de d\u00e9clarer ses frais r\u00e9els. <\/p>\n\n\n\n

Pour l’achat d’un ordinateur par exemple, ou d’une chaise de bureau, vous pouvez d\u00e9duire 50% du prix<\/strong> – consid\u00e9rant que l’usage est mixte ; moiti\u00e9 priv\u00e9, moiti\u00e9 professionnel –  l’ann\u00e9e de l’achat seulement. L’Urssaf propose une liste des frais potentiellement engag\u00e9s par le salari\u00e9 en t\u00e9l\u00e9travail et son \u00e9valuation ici.<\/a><\/p>\n\n\n\n

Et pour l’\u00e9lectricit\u00e9, la connexion internet, le chauffage ?  <\/h3>\n\n\n\n

C’est un peu plus compliqu\u00e9 pour ces frais, qui peuvent \u00eatre soumis \u00e0 appr\u00e9ciations diverses. \u00ab\u00a0Si vous avez d\u00e9di\u00e9 une pi\u00e8ce de votre habitation au t\u00e9l\u00e9travail, comme une chambre d’ami, vous pouvez d\u00e9duire un certain nombre de choses<\/em>, assure tout de m\u00eame Fran\u00e7ois-Xavier Combe, dirigeant de la soci\u00e9t\u00e9 EasyBlue, qui conseille les petites entreprises. <\/p>\n\n\n\n

Le site de l’Urssaf donne d’ailleurs cet exemple :  pour un appartement de 70 m\u00b2 dont 10 m\u00b2 sont utilis\u00e9s pour le t\u00e9l\u00e9travail ; avec un loyer qui s\u2019\u00e9l\u00e8ve \u00e0 370 \u20ac\/mois, la taxe d\u2019habitation \u00e0 35 \u20ac\/mois et la prime d\u2019assurance \u00e0 15 \u20ac\/mois. Le montant des frais d\u00e9ductibles s\u2019\u00e9l\u00e8ve, \u00e9crit l’Urssaf \u00e0 420 x 10 \/ 70 = 60 \u20ac. Le m\u00eame calcul devrait pouvoir s’appliquer pour l’\u00e9lectricit\u00e9, internet, le chauffage.  <\/p>\n\n\n\n

Mais ce ne sera s\u00fbrement pas aussi simple. \u00ab\u00a0Il faut \u00eatre en mesure de tout justifier,<\/em> relativise Ga\u00eblle Menu-Lejeune. Et donc \u00eatre le plus pertinent possible.\u00a0\u00bb<\/em> Ce n’est pas forc\u00e9ment int\u00e9ressant pour tout le monde, notamment pour ceux qui d\u00e9clarent d’habitude de gros frais kilom\u00e9triques, frais qui ont drastiquement diminu\u00e9. S’il n’est pas garanti, au bout du compte, que la d\u00e9claration aux frais r\u00e9els soit plus avantageuse, c’est l’ann\u00e9e ou jamais de tenter le calcul. <\/p>\n\n\n\n

Ci dessous le liens vers l’article de France Inter<\/p>\n\n\n\n

https:\/\/www.franceinter.fr\/econo<\/a>mie\/ces-frais-lies-au-teletravail-que-l-on-peut-deduire-des-impots<\/a>  <\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

frais li\u00e9s au t\u00e9l\u00e9travail que l’on peut d\u00e9duire des imp\u00f4ts<\/p>\n","protected":false},"author":3,"featured_media":1780,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[22,40,25,287,328],"tags":[],"class_list":["post-2266","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-divers","category-droits-des-salaries","category-spie-ics","category-spie-ics-ex-infoservices","category-teletravail"],"yoast_head":"\nCes frais li\u00e9s au t\u00e9l\u00e9travail que l'on peut d\u00e9duire des imp\u00f4ts - CFDT SPIE ICS<\/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:\/\/cfdt-spie.com\/?p=2266\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ces frais li\u00e9s au t\u00e9l\u00e9travail que l'on peut d\u00e9duire des imp\u00f4ts - 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