{"id":59855,"date":"2022-05-03T05:54:00","date_gmt":"2022-05-03T05:54:00","guid":{"rendered":"https:\/\/groupe-excel.fr\/les-infos-du-jour\/avantage-en-nature-logement-deductible-des-impots\/"},"modified":"2022-05-03T05:54:00","modified_gmt":"2022-05-03T05:54:00","slug":"avantage-en-nature-logement-deductible-des-impots","status":"publish","type":"weblex-importer-post","link":"https:\/\/groupe-excel.fr\/les-infos-du-jour\/avantage-en-nature-logement-deductible-des-impots\/","title":{"rendered":"Avantage en nature logement : d\u00e9ductible des imp\u00f4ts ?"},"content":{"rendered":"<div>\n<h2> Avantage en nature logement : pas de d\u00e9duction au titre des frais r\u00e9els !<\/h2>\n<p>Pour le calcul de leur imp\u00f4t sur le revenu, les salari\u00e9s qui, pour des raisons professionnelles, r\u00e9sident dans un lieu distinct de leur domicile habituel peuvent, toutes conditions remplies, d\u00e9duire au titre des frais professionnels les frais de \u00ab double r\u00e9sidence \u00bb effectivement support\u00e9s (loyers et frais annexes du logement \u00e0 proximit\u00e9 du lieu de travail, frais suppl\u00e9mentaires de repas, etc.).<\/p>\n<p>En revanche, les salari\u00e9s qui b\u00e9n\u00e9ficient d\u2019un avantage en nature constitu\u00e9 par la mise \u00e0 disposition, par l\u2019employeur, d\u2019un logement sur ou \u00e0 proximit\u00e9 du lieu de travail, ne peuvent pas op\u00e9rer cette d\u00e9duction.<\/p>\n<p>Pourquoi ? Tout simplement parce que cet avantage ne correspond \u00e0 aucune d\u00e9pense effectivement support\u00e9e par le salari\u00e9\u2026 m\u00eame s\u2019il est en principe imposable.<\/p>\n<p>A toutes fins utiles, le gouvernement rappelle que ce type d\u2019avantage en nature peut \u00eatre exon\u00e9r\u00e9 d\u2019imp\u00f4t sur le revenu s\u2019il peut \u00eatre qualifi\u00e9 \u00ab d\u2019allocation sp\u00e9ciale pour frais professionnels \u00bb.<\/p>\n<p>Source : R\u00e9ponse minist\u00e9rielle Jerretie du 26 avril 2022, Assembl\u00e9e nationale, n\u00b012401<\/p>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/avantage-en-nature-logement-deductible-des-impots\" target=\"_blank\" rel=\"noopener\">Avantage en nature logement : d\u00e9ductible des imp\u00f4ts ?<\/a> \u00a9 Copyright WebLex &#8211; 2022<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Pour le calcul de son imp\u00f4t sur le revenu, un salari\u00e9 peut-il d\u00e9duire au titre de ses frais professionnels l\u2019avantage en nature qui r\u00e9sulte de la mise \u00e0 disposition, par l\u2019employeur, d\u2019un logement \u00e0 proximit\u00e9 du lieu de travail ? R\u00e9ponse du gouvernement\u2026<\/p>\n","protected":false},"featured_media":59856,"template":"","weblex-importer-activity":[],"weblex-importer-category":[548,552],"weblex-importer-tag":[547],"weblex-importer-keyword":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.11 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Avantage en nature logement : d\u00e9ductible des imp\u00f4ts ? | Groupe Excel<\/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:\/\/groupe-excel.fr\/les-infos-du-jour\/avantage-en-nature-logement-deductible-des-impots\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Avantage en nature logement : d\u00e9ductible des imp\u00f4ts ? | Groupe Excel\" \/>\n<meta property=\"og:description\" content=\"Pour le calcul de son imp\u00f4t sur le revenu, un salari\u00e9 peut-il d\u00e9duire au titre de ses frais professionnels l\u2019avantage en nature qui r\u00e9sulte de la mise \u00e0 disposition, par l\u2019employeur, d\u2019un logement \u00e0 proximit\u00e9 du lieu de travail ? 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