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{"id":20328,"date":"2018-05-01T19:40:40","date_gmt":"2018-05-01T18:40:40","guid":{"rendered":"https:\/\/amf83.fr\/?p=20328"},"modified":"2018-05-01T19:40:40","modified_gmt":"2018-05-01T18:40:40","slug":"declaration-des-indemnites-de-fonction-des-elus-2017","status":"publish","type":"post","link":"https:\/\/amf83.fr\/declaration-des-indemnites-de-fonction-des-elus-2017\/","title":{"rendered":"D\u00e9claration des indemnit\u00e9s de fonction des \u00e9lus (2017)"},"content":{"rendered":"La loi de finances pour 2017 a modifi\u00e9 le r\u00e9gime d\u2019imposition des indemnit\u00e9s de fonction des \u00e9lus locaux en alignant les modalit\u00e9s de recouvrement sur le droit commun.<\/p>\n
Toutes les indemnit\u00e9s de fonction per\u00e7ues en 2017 figurent donc dans la d\u00e9claration de revenus 2017.<\/p>\n
Les \u00e9lus locaux b\u00e9n\u00e9ficiant toutefois toujours d\u2019un abattement sp\u00e9cifique, intitul\u00e9 allocation pour frais d\u2019emploi (anciennement fraction repr\u00e9sentative des frais d\u2019emploi), il leur appartient de le soustraire du montant des indemnit\u00e9s de fonction inscrit dans leur d\u00e9claration de revenus 2017 et donc de corriger le montant pr\u00e9rempli.<\/p>\n
Cette correction est indispensable et la note t\u00e9l\u00e9chargeable ci-dessus donne toutes les pr\u00e9cisions n\u00e9cessaires.<\/p>\n
Des pr\u00e9cisions importantes viennent d\u2019\u00eatre communiqu\u00e9es \u00e0 l\u2019AMF, le 20 avril, sur le cas des \u00e9lus locaux qui souhaitent appliquer le r\u00e9gime des frais r\u00e9els sur leurs salaires mais pas sur leur(s) indemnit\u00e9(s) de fonction. C\u2019est donc cette nouvelle version de la note int\u00e9grant ces pr\u00e9cisions qui est t\u00e9l\u00e9chargeable ci-dessous.<\/p>\n
\nT\u00e9l\u00e9chargement :<\/strong><\/p>\n\n- T\u00e9l\u00e9charger la note de l’AMF<\/a>\u00a0(23\/04\/2018)<\/li>\n<\/ul>\n
\n\u00a9 sources : AMF France (www.amf.asso.fr<\/a>) \u2013 23\/04\/2018<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"La loi de finances pour 2017 a modifi\u00e9 le r\u00e9gime d\u2019imposition des indemnit\u00e9s de fonction des \u00e9lus locaux en alignant les modalit\u00e9s de recouvrement sur le droit commun. Toutes les indemnit\u00e9s de fonction per\u00e7ues en…<\/p>\n","protected":false},"author":2,"featured_media":20329,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[425],"tags":[],"acf":[],"_links":{"self":[{"href":"https:\/\/amf83.fr\/wp-json\/wp\/v2\/posts\/20328"}],"collection":[{"href":"https:\/\/amf83.fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/amf83.fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/amf83.fr\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/amf83.fr\/wp-json\/wp\/v2\/comments?post=20328"}],"version-history":[{"count":1,"href":"https:\/\/amf83.fr\/wp-json\/wp\/v2\/posts\/20328\/revisions"}],"predecessor-version":[{"id":20331,"href":"https:\/\/amf83.fr\/wp-json\/wp\/v2\/posts\/20328\/revisions\/20331"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/amf83.fr\/wp-json\/wp\/v2\/media\/20329"}],"wp:attachment":[{"href":"https:\/\/amf83.fr\/wp-json\/wp\/v2\/media?parent=20328"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/amf83.fr\/wp-json\/wp\/v2\/categories?post=20328"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/amf83.fr\/wp-json\/wp\/v2\/tags?post=20328"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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