{"id":733,"date":"2025-03-20T10:40:02","date_gmt":"2025-03-20T09:40:02","guid":{"rendered":"https:\/\/lga-conseil.fr\/blog\/?p=733"},"modified":"2025-04-07T20:02:41","modified_gmt":"2025-04-07T18:02:41","slug":"comment-declarer-les-avantages-en-nature-en-2025","status":"publish","type":"post","link":"https:\/\/lga-conseil.fr\/blog\/comment-declarer-les-avantages-en-nature-en-2025","title":{"rendered":"Comment d\u00e9clarer les avantages en nature en 2025 ?"},"content":{"rendered":"\n<p>L\u2019\u00e9valuation des avantages en nature a \u00e9volu\u00e9 en 2025, notamment pour les v\u00e9hicules et les bornes de recharge \u00e9lectrique. D\u00e9couvrez les nouvelles r\u00e8gles et optimisez la gestion fiscale de votre entreprise.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><br><strong>Qu\u2019est-ce qu\u2019un avantage en nature ?<\/strong><\/h2>\n\n\n\n<p>Un avantage en nature correspond \u00e0 un bien ou un service fourni gratuitement ou \u00e0 un prix inf\u00e9rieur \u00e0 sa valeur r\u00e9elle par l\u2019employeur \u00e0 son salari\u00e9. Il doit \u00eatre int\u00e9gr\u00e9 dans l\u2019assiette des cotisations sociales et d\u00e9clar\u00e9 au titre des revenus imposables.<\/p>\n\n\n\n<p>Les principaux avantages en nature concernent :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>La mise \u00e0 disposition d\u2019un v\u00e9hicule<\/li>\n\n\n\n<li>Le logement fourni par l\u2019employeur<\/li>\n\n\n\n<li>La fourniture de repas<\/li>\n\n\n\n<li>Les \u00e9quipements num\u00e9riques (t\u00e9l\u00e9phone, ordinateur\u2026)<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><br><strong>Nouveaux modes d\u2019\u00e9valuation des v\u00e9hicules de fonction<\/strong><\/h2>\n\n\n\n<p>L\u2019arr\u00eat\u00e9 du <strong>25 f\u00e9vrier 2025<\/strong> modifie les r\u00e8gles d\u2019\u00e9valuation des avantages en nature pour les v\u00e9hicules mis \u00e0 disposition des salari\u00e9s. Voici les nouveaux bar\u00e8mes applicables :<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><br><strong>Si l\u2019entreprise ach\u00e8te le v\u00e9hicule<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>15 % du prix d\u2019achat<\/strong> du v\u00e9hicule<\/li>\n\n\n\n<li><strong>10 % du prix d\u2019achat<\/strong> si le v\u00e9hicule a plus de 5 ans<\/li>\n\n\n\n<li><strong>+ 20 % du prix d\u2019achat<\/strong> si l\u2019employeur paie le carburant utilis\u00e9 \u00e0 titre personnel (15 % si le v\u00e9hicule a plus de 5 ans)<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><br><strong>Si l\u2019entreprise loue le v\u00e9hicule<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>50 % du co\u00fbt global annuel<\/strong> (location, entretien, assurance)<\/li>\n\n\n\n<li><strong>67 % du co\u00fbt global annuel<\/strong> si l\u2019employeur prend en charge le carburant utilis\u00e9 \u00e0 titre personnel<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><br><strong>Avantages en nature et v\u00e9hicules \u00e9lectriques : un coup de pouce fiscal<\/strong><\/h2>\n\n\n\n<p>Les v\u00e9hicules \u00e9lectriques b\u00e9n\u00e9ficient d\u2019un <strong>abattement de 70 %<\/strong> sur l\u2019\u00e9valuation de l\u2019avantage en nature, dans la limite de <strong>4 582 \u20ac par an<\/strong>, pour les v\u00e9hicules mis \u00e0 disposition entre le <strong>1er f\u00e9vrier 2025 et le 31 d\u00e9cembre 2027<\/strong>. Cette r\u00e9duction d\u00e9pend du <strong>score environnemental du v\u00e9hicule<\/strong>.<\/p>\n\n\n\n<p>De plus, si l\u2019employeur met \u00e0 disposition une <strong>borne de recharge \u00e9lectrique<\/strong>, son \u00e9valuation d\u00e9pend de son emplacement :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Au sein des locaux de l\u2019entreprise<\/strong> : avantage en nature \u00e9valu\u00e9 \u00e0 <strong>0 \u20ac<\/strong>, y compris pour l\u2019\u00e9lectricit\u00e9 consomm\u00e9e<\/li>\n\n\n\n<li><strong>Chez le salari\u00e9<\/strong> : exon\u00e9ration de <strong>50 % des d\u00e9penses r\u00e9elles<\/strong>, avec une limite de <strong>1 043,50 \u20ac<\/strong> (ou <strong>70 % dans la limite de 1 565,20 \u20ac<\/strong> si la borne a plus de 5 ans)<\/li>\n<\/ul>\n\n\n\n<p>Ces dispositifs sont en vigueur jusqu\u2019au <strong>31 d\u00e9cembre 2027<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><br><strong>\u00c9valuation des autres avantages en nature<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><br><strong>Nourriture<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>10,90 \u20ac par jour<\/strong> pour la fourniture de repas (5,45 \u20ac pour un seul repas)<\/li>\n\n\n\n<li>Certaines conventions collectives, comme l\u2019h\u00f4tellerie-restauration, appliquent des r\u00e8gles sp\u00e9cifiques<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><br><strong>Logement<\/strong><\/h3>\n\n\n\n<p>L\u2019\u00e9valuation se fait selon un bar\u00e8me forfaitaire, tenant compte de la surface, de la localisation et des prestations incluses.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><br><strong>Mat\u00e9riel num\u00e9rique (NTIC)<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>En principe, <strong>non consid\u00e9r\u00e9 comme un avantage en nature<\/strong> si son usage professionnel est pr\u00e9pond\u00e9rant<\/li>\n\n\n\n<li>En cas d\u2019usage mixte (pro et perso), une part peut \u00eatre r\u00e9int\u00e9gr\u00e9e dans l\u2019assiette des cotisations<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><br><strong>Pourquoi anticiper ces changements ?<\/strong><\/h2>\n\n\n\n<p>L\u2019\u00e9volution des r\u00e8gles impose aux employeurs d\u2019adapter leurs pratiques de gestion des avantages en nature. Une <strong>mauvaise \u00e9valuation<\/strong> peut entra\u00eener des <strong>redressements URSSAF<\/strong> et des <strong>p\u00e9nalit\u00e9s fiscales<\/strong>. Il est donc essentiel d\u2019anticiper ces nouveaux calculs et de s\u2019assurer d\u2019une bonne application des r\u00e8gles.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<h2 class=\"wp-block-heading\"><strong>Besoin d\u2019un accompagnement sur les avantages en nature ?<\/strong><\/h2>\n\n\n\n<p><strong>LGA Conseil vous aide \u00e0 ma\u00eetriser la fiscalit\u00e9 des avantages en nature.<\/strong> <br>Contactez nos experts pour un accompagnement sur mesure.<br><br><\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-outline is-style-outline--1\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/lga-conseil.fr\/questionnaire-lga\/\">Prendre contact<\/a><\/div>\n<\/div>\n<\/blockquote>\n","protected":false},"excerpt":{"rendered":"<p>Les r\u00e8gles des avantages en nature \u00e9voluent en 2025. D\u00e9couvrez les nouveaux bar\u00e8mes et leurs impacts pour votre entreprise.<\/p>\n","protected":false},"author":2,"featured_media":762,"comment_status":"closed","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[29],"tags":[30,31,26,32,34,33],"class_list":["post-733","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-boite-a-questions","tag-avantages-en-nature-2025","tag-evaluation-avantages-salaries","tag-fiscalite-entreprise","tag-impot-employeur","tag-urssaf-avantages","tag-vehicule-de-fonction"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.1.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Comment d\u00e9clarer les avantages en nature en 2025 ? - LGA Conseil<\/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:\/\/lga-conseil.fr\/blog\/comment-declarer-les-avantages-en-nature-en-2025\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Comment d\u00e9clarer les avantages en nature en 2025 ? - LGA Conseil\" \/>\n<meta property=\"og:description\" content=\"Les r\u00e8gles des avantages en nature \u00e9voluent en 2025. D\u00e9couvrez les nouveaux bar\u00e8mes et leurs impacts pour votre entreprise.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/lga-conseil.fr\/blog\/comment-declarer-les-avantages-en-nature-en-2025\" \/>\n<meta property=\"og:site_name\" content=\"LGA Conseil\" \/>\n<meta property=\"article:published_time\" content=\"2025-03-20T09:40:02+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-04-07T18:02:41+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/lga-conseil.fr\/blog\/wp-content\/uploads\/2025\/03\/Capture-decran-2025-04-07-a-20.02.13.png\" \/>\n\t<meta property=\"og:image:width\" content=\"873\" \/>\n\t<meta property=\"og:image:height\" content=\"522\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"berlioz\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"berlioz\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/lga-conseil.fr\/blog\/comment-declarer-les-avantages-en-nature-en-2025\",\"url\":\"https:\/\/lga-conseil.fr\/blog\/comment-declarer-les-avantages-en-nature-en-2025\",\"name\":\"Comment d\u00e9clarer les avantages en nature en 2025 ? - LGA Conseil\",\"isPartOf\":{\"@id\":\"https:\/\/lga-conseil.fr\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/lga-conseil.fr\/blog\/comment-declarer-les-avantages-en-nature-en-2025#primaryimage\"},\"image\":{\"@id\":\"https:\/\/lga-conseil.fr\/blog\/comment-declarer-les-avantages-en-nature-en-2025#primaryimage\"},\"thumbnailUrl\":\"https:\/\/lga-conseil.fr\/blog\/wp-content\/uploads\/2025\/03\/Capture-decran-2025-04-07-a-20.02.13.png\",\"datePublished\":\"2025-03-20T09:40:02+00:00\",\"dateModified\":\"2025-04-07T18:02:41+00:00\",\"author\":{\"@id\":\"https:\/\/lga-conseil.fr\/blog\/#\/schema\/person\/46eb3747c449791550c60f91493db138\"},\"breadcrumb\":{\"@id\":\"https:\/\/lga-conseil.fr\/blog\/comment-declarer-les-avantages-en-nature-en-2025#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/lga-conseil.fr\/blog\/comment-declarer-les-avantages-en-nature-en-2025\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/lga-conseil.fr\/blog\/comment-declarer-les-avantages-en-nature-en-2025#primaryimage\",\"url\":\"https:\/\/lga-conseil.fr\/blog\/wp-content\/uploads\/2025\/03\/Capture-decran-2025-04-07-a-20.02.13.png\",\"contentUrl\":\"https:\/\/lga-conseil.fr\/blog\/wp-content\/uploads\/2025\/03\/Capture-decran-2025-04-07-a-20.02.13.png\",\"width\":873,\"height\":522},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/lga-conseil.fr\/blog\/comment-declarer-les-avantages-en-nature-en-2025#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/lga-conseil.fr\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Comment d\u00e9clarer les avantages en nature en 2025 ?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/lga-conseil.fr\/blog\/#website\",\"url\":\"https:\/\/lga-conseil.fr\/blog\/\",\"name\":\"LGA Conseil\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/lga-conseil.fr\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/lga-conseil.fr\/blog\/#\/schema\/person\/46eb3747c449791550c60f91493db138\",\"name\":\"berlioz\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/lga-conseil.fr\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/c12ee2d67645d572862d851bb7cef53b2a2d4ce112fb2b80540e9cd9e9a646a9?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/c12ee2d67645d572862d851bb7cef53b2a2d4ce112fb2b80540e9cd9e9a646a9?s=96&d=mm&r=g\",\"caption\":\"berlioz\"},\"url\":\"https:\/\/lga-conseil.fr\/blog\/author\/berlioz\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Comment d\u00e9clarer les avantages en nature en 2025 ? - LGA Conseil","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/lga-conseil.fr\/blog\/comment-declarer-les-avantages-en-nature-en-2025","og_locale":"fr_FR","og_type":"article","og_title":"Comment d\u00e9clarer les avantages en nature en 2025 ? - LGA Conseil","og_description":"Les r\u00e8gles des avantages en nature \u00e9voluent en 2025. D\u00e9couvrez les nouveaux bar\u00e8mes et leurs impacts pour votre entreprise.","og_url":"https:\/\/lga-conseil.fr\/blog\/comment-declarer-les-avantages-en-nature-en-2025","og_site_name":"LGA Conseil","article_published_time":"2025-03-20T09:40:02+00:00","article_modified_time":"2025-04-07T18:02:41+00:00","og_image":[{"width":873,"height":522,"url":"https:\/\/lga-conseil.fr\/blog\/wp-content\/uploads\/2025\/03\/Capture-decran-2025-04-07-a-20.02.13.png","type":"image\/png"}],"author":"berlioz","twitter_card":"summary_large_image","twitter_misc":{"\u00c9crit par":"berlioz","Dur\u00e9e de lecture estim\u00e9e":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/lga-conseil.fr\/blog\/comment-declarer-les-avantages-en-nature-en-2025","url":"https:\/\/lga-conseil.fr\/blog\/comment-declarer-les-avantages-en-nature-en-2025","name":"Comment d\u00e9clarer les avantages en nature en 2025 ? - LGA Conseil","isPartOf":{"@id":"https:\/\/lga-conseil.fr\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/lga-conseil.fr\/blog\/comment-declarer-les-avantages-en-nature-en-2025#primaryimage"},"image":{"@id":"https:\/\/lga-conseil.fr\/blog\/comment-declarer-les-avantages-en-nature-en-2025#primaryimage"},"thumbnailUrl":"https:\/\/lga-conseil.fr\/blog\/wp-content\/uploads\/2025\/03\/Capture-decran-2025-04-07-a-20.02.13.png","datePublished":"2025-03-20T09:40:02+00:00","dateModified":"2025-04-07T18:02:41+00:00","author":{"@id":"https:\/\/lga-conseil.fr\/blog\/#\/schema\/person\/46eb3747c449791550c60f91493db138"},"breadcrumb":{"@id":"https:\/\/lga-conseil.fr\/blog\/comment-declarer-les-avantages-en-nature-en-2025#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/lga-conseil.fr\/blog\/comment-declarer-les-avantages-en-nature-en-2025"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/lga-conseil.fr\/blog\/comment-declarer-les-avantages-en-nature-en-2025#primaryimage","url":"https:\/\/lga-conseil.fr\/blog\/wp-content\/uploads\/2025\/03\/Capture-decran-2025-04-07-a-20.02.13.png","contentUrl":"https:\/\/lga-conseil.fr\/blog\/wp-content\/uploads\/2025\/03\/Capture-decran-2025-04-07-a-20.02.13.png","width":873,"height":522},{"@type":"BreadcrumbList","@id":"https:\/\/lga-conseil.fr\/blog\/comment-declarer-les-avantages-en-nature-en-2025#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/lga-conseil.fr\/blog\/"},{"@type":"ListItem","position":2,"name":"Comment d\u00e9clarer les avantages en nature en 2025 ?"}]},{"@type":"WebSite","@id":"https:\/\/lga-conseil.fr\/blog\/#website","url":"https:\/\/lga-conseil.fr\/blog\/","name":"LGA Conseil","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/lga-conseil.fr\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Person","@id":"https:\/\/lga-conseil.fr\/blog\/#\/schema\/person\/46eb3747c449791550c60f91493db138","name":"berlioz","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/lga-conseil.fr\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/c12ee2d67645d572862d851bb7cef53b2a2d4ce112fb2b80540e9cd9e9a646a9?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/c12ee2d67645d572862d851bb7cef53b2a2d4ce112fb2b80540e9cd9e9a646a9?s=96&d=mm&r=g","caption":"berlioz"},"url":"https:\/\/lga-conseil.fr\/blog\/author\/berlioz"}]}},"_links":{"self":[{"href":"https:\/\/lga-conseil.fr\/blog\/wp-json\/wp\/v2\/posts\/733","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lga-conseil.fr\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lga-conseil.fr\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lga-conseil.fr\/blog\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/lga-conseil.fr\/blog\/wp-json\/wp\/v2\/comments?post=733"}],"version-history":[{"count":7,"href":"https:\/\/lga-conseil.fr\/blog\/wp-json\/wp\/v2\/posts\/733\/revisions"}],"predecessor-version":[{"id":742,"href":"https:\/\/lga-conseil.fr\/blog\/wp-json\/wp\/v2\/posts\/733\/revisions\/742"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lga-conseil.fr\/blog\/wp-json\/wp\/v2\/media\/762"}],"wp:attachment":[{"href":"https:\/\/lga-conseil.fr\/blog\/wp-json\/wp\/v2\/media?parent=733"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lga-conseil.fr\/blog\/wp-json\/wp\/v2\/categories?post=733"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lga-conseil.fr\/blog\/wp-json\/wp\/v2\/tags?post=733"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}