{"id":174,"date":"2024-02-12T12:24:07","date_gmt":"2024-02-12T12:24:07","guid":{"rendered":"https:\/\/consultech.be\/fr\/?p=174"},"modified":"2024-02-12T12:24:07","modified_gmt":"2024-02-12T12:24:07","slug":"regime-fiscal-des-indemnites-dans-le-cadre-dactivites-benevoles","status":"publish","type":"post","link":"https:\/\/consultech.be\/fr\/2024\/regime-fiscal-des-indemnites-dans-le-cadre-dactivites-benevoles\/","title":{"rendered":"R\u00e9gime fiscal des indemnit\u00e9s dans le cadre d&rsquo;activit\u00e9s b\u00e9n\u00e9voles"},"content":{"rendered":"\n<p>Les montants limites des indemnit\u00e9s non imposables dans le cadre d\u2019activit\u00e9s b\u00e9n\u00e9voles pour l\u2019exercice d\u2019imposition 2025 (indemnit\u00e9s \u00e0 partir du 01.01.2024) s\u2019\u00e9l\u00e8vent \u00e0 41,48 euros par jour et 1.659,29 ou 3.047,43 euros par an.<\/p>\n\n\n\n<p>Le plafond major\u00e9 ne concerne que certaines cat\u00e9gories de b\u00e9n\u00e9voles (voir la version consolid\u00e9e de l\u2019arr\u00eat\u00e9 royal du 20.12.2018 relevant le plafond annuel de d\u00e9fraiement, d\u00e9termin\u00e9 \u00e0 l\u2019article 10, alin\u00e9a 1er de la loi du 3 juillet 2005 relative aux droits des volontaires, pour certaines cat\u00e9gories de volontaires).<\/p>\n\n\n\n<p>Les clubs, f\u00e9d\u00e9rations, associations, institutions ou l\u2019autorit\u00e9 publique peuvent allouer dans le cadre de leurs objectifs sportifs, sociaux ou culturels \u00e0 leurs b\u00e9n\u00e9voles non r\u00e9mun\u00e9r\u00e9s des indemnit\u00e9s \u00e0 titre de remboursement forfaitaire de frais.<\/p>\n\n\n\n<p>Lorsque ces indemnit\u00e9s n\u2019exc\u00e8dent pas les plafonds susmentionn\u00e9s, il peut \u00eatre admis qu\u2019elles couvrent des frais r\u00e9els. Elles ne sont dans ce cas pas imposables.<\/p>\n\n\n\n<p>\u00a0En\u00a0<a href=\"https:\/\/eservices.minfin.fgov.be\/myminfin-web\/pages\/fisconet\/document\/e4aa0b25-b30f-43c8-8bbf-05fbb4de5a8b\" target=\"_blank\" rel=\"noreferrer noopener\">annexe<\/a>\u00a0est joint un aper\u00e7u de ces indemnit\u00e9s pr\u00e9cit\u00e9es d\u2019application \u00e0 partir de l\u2019exercice d\u2019imposition 2016<\/p>\n\n\n\n<p><em>Source: SPF Finances &#8211; 26\/01\/2024<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les montants limites des indemnit\u00e9s non imposables dans le cadre d\u2019activit\u00e9s b\u00e9n\u00e9voles pour l\u2019exercice d\u2019imposition 2025 (indemnit\u00e9s \u00e0 partir du 01.01.2024) s\u2019\u00e9l\u00e8vent \u00e0 41,48 euros par jour et 1.659,29 ou 3.047,43 euros<a class=\"moretag\" href=\"https:\/\/consultech.be\/fr\/2024\/regime-fiscal-des-indemnites-dans-le-cadre-dactivites-benevoles\/\">Read More&#8230;<\/a><\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[8,3],"tags":[13,12],"class_list":["post-174","post","type-post","status-publish","format-standard","hentry","category-actualites","category-fiscalite","tag-asbl","tag-benevoles"],"_links":{"self":[{"href":"https:\/\/consultech.be\/fr\/wp-json\/wp\/v2\/posts\/174","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/consultech.be\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/consultech.be\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/consultech.be\/fr\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/consultech.be\/fr\/wp-json\/wp\/v2\/comments?post=174"}],"version-history":[{"count":1,"href":"https:\/\/consultech.be\/fr\/wp-json\/wp\/v2\/posts\/174\/revisions"}],"predecessor-version":[{"id":175,"href":"https:\/\/consultech.be\/fr\/wp-json\/wp\/v2\/posts\/174\/revisions\/175"}],"wp:attachment":[{"href":"https:\/\/consultech.be\/fr\/wp-json\/wp\/v2\/media?parent=174"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/consultech.be\/fr\/wp-json\/wp\/v2\/categories?post=174"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/consultech.be\/fr\/wp-json\/wp\/v2\/tags?post=174"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}