Les indemnit\u00e9s de fonction des \u00e9lus locaux sont imposables \u00e0 l\u2019imp\u00f4t sur le revenu suivant les r\u00e8gles applicables aux traitements et salaires.<\/p>\n

L\u2019application du pr\u00e9l\u00e8vement \u00e0 la source sur les indemnit\u00e9s de fonction, depuis janvier 2019, ne remet pas en cause l\u2019obligation de d\u00e9clarer les indemnit\u00e9s de fonction per\u00e7ues l\u2019ann\u00e9e pr\u00e9c\u00e9dente.<\/p>\n

La note, disponible en t\u00e9l\u00e9chargement, en pr\u00e9cise les modalit\u00e9s.<\/p>\n

Documents de l’AMF :<\/h3>\n

\n
• <\/i>T\u00e9l\u00e9charger la note de l’AMF<\/a> (19\/04\/2019)<\/li>\n<\/ul>\n

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  \u00a9 sources :\u00a0AMF France (www.amf.asso.fr<\/a>) \u2013\u00a0BW39377 – 19\/04\/2019<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

  Les indemnit\u00e9s de fonction des \u00e9lus locaux sont imposables \u00e0 l\u2019imp\u00f4t sur le revenu suivant les r\u00e8gles applicables aux traitements et salaires. L\u2019application du pr\u00e9l\u00e8vement \u00e0 la source sur les indemnit\u00e9s de fonction, depuis janvier…<\/p>\n","protected":false},"author":2,"featured_media":21187,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[425,817,861,1228],"tags":[],"acf":[],"_links":{"self":[{"href":"https:\/\/amf83.fr\/wp-json\/wp\/v2\/posts\/21832"}],"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=21832"}],"version-history":[{"count":1,"href":"https:\/\/amf83.fr\/wp-json\/wp\/v2\/posts\/21832\/revisions"}],"predecessor-version":[{"id":21833,"href":"https:\/\/amf83.fr\/wp-json\/wp\/v2\/posts\/21832\/revisions\/21833"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/amf83.fr\/wp-json\/wp\/v2\/media\/21187"}],"wp:attachment":[{"href":"https:\/\/amf83.fr\/wp-json\/wp\/v2\/media?parent=21832"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/amf83.fr\/wp-json\/wp\/v2\/categories?post=21832"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/amf83.fr\/wp-json\/wp\/v2\/tags?post=21832"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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