Les indemnit\u00e9s de fonction per\u00e7ues par les \u00e9lus locaux sont imposables \u00e0 l\u2019imp\u00f4t sur le revenu suivant les r\u00e8gles applicables aux traitements et salaires et sont soumises au pr\u00e9l\u00e8vement \u00e0 la source.<\/p>\n

Elles doivent continuer \u00e0 \u00eatre d\u00e9clar\u00e9es dans la d\u00e9claration de revenus annuelle.<\/p>\n

Les \u00e9lus locaux doivent toutefois v\u00e9rifier que le montant pr\u00e9rempli dans la d\u00e9claration 2019 tient bien compte de la d\u00e9duction pour frais d\u2019emploi \u00e0 laquelle ils ont droit.<\/p>\n

La note, t\u00e9l\u00e9chargeable, leur donne toutes les indications n\u00e9cessaires.<\/p>\n

Documents de l’AMF :<\/h3>\n

\n
• <\/i>T\u00e9l\u00e9charger la note de l’AMF<\/a>\u00a0(22\/04\/2020)<\/li>\n<\/ul>\n

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   <\/p>\n

  \u00a9 sources : AMF\u00a0France \u00a0(www.amf.asso.fr<\/a>) \u2013 BW40078 \u2013 22\/04\/2020<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

  Les indemnit\u00e9s de fonction per\u00e7ues par les \u00e9lus locaux sont imposables \u00e0 l\u2019imp\u00f4t sur le revenu suivant les r\u00e8gles applicables aux traitements et salaires et sont soumises au pr\u00e9l\u00e8vement \u00e0 la source. Elles doivent continuer…<\/p>\n","protected":false},"author":2,"featured_media":22889,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[425,861],"tags":[],"acf":[],"_links":{"self":[{"href":"https:\/\/amf83.fr\/wp-json\/wp\/v2\/posts\/22888"}],"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=22888"}],"version-history":[{"count":1,"href":"https:\/\/amf83.fr\/wp-json\/wp\/v2\/posts\/22888\/revisions"}],"predecessor-version":[{"id":22890,"href":"https:\/\/amf83.fr\/wp-json\/wp\/v2\/posts\/22888\/revisions\/22890"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/amf83.fr\/wp-json\/wp\/v2\/media\/22889"}],"wp:attachment":[{"href":"https:\/\/amf83.fr\/wp-json\/wp\/v2\/media?parent=22888"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/amf83.fr\/wp-json\/wp\/v2\/categories?post=22888"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/amf83.fr\/wp-json\/wp\/v2\/tags?post=22888"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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