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Coronavirus (COVID-19) et frais professionnels : faciliter votre déclaration de revenus

Coronavirus (COVID-19) et frais professionnels : faciliter votre déclaration de revenus

Publiée le vendredi 11 mars 2022 à 05h55 dans Le coin du dirigeant

Parce que la lutte contre la propagation de la Covid-19 a nécessité, en 2021, un recours massif au télétravail, le gouvernement a annoncé qu’il reconduisait certaines mesures exceptionnelles pour le traitement fiscal des frais professionnels. Lesquelles ?


Coronavirus (COVID-19) : des nouveautés en matière de frais professionnels

Comme en 2020, l’année 2021 a été marquée par un recours massif au télétravail. Une organisation de travail synonyme de frais professionnels pour un grand nombre de salariés…

Dans ce cadre, pour faciliter la déclaration des revenus de l’année 2021, le gouvernement vient d’annoncer que :

  • les allocations versées par les employeurs pour couvrir exclusivement les frais de télétravail à domicile, hors frais courants généralement nécessités par l’exercice de la profession, sont exonérées d’impôt sur le revenu, dans les limites de :
  • ○ 2,5 € par jour ;
  • ○ 55 € par mois ;
  • ○ 580 € par an ;
  • pour les salariés qui optent pour la déduction des frais professionnels « au réel », les frais professionnels engagés au titre du télétravail peuvent être déduits forfaitairement, à hauteur des mêmes montants ; notez toutefois que si cela leur est plus favorable, ils peuvent toujours déduire ces frais pour leur montant exact.

Pour finir, retenez que des précisions sur les modalités d’application de ces mesures, ainsi que sur la nature et le montant de déduction des frais seront apportées prochainement sur le site internet des impôts (impots.gouv.fr).

Source : Communiqué de presse du ministère de l’économie, des finances et de la relance du 9 mars 2022, n°2126

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