Les professionnels libéraux relevant des bénéfices non commerciaux (BNC) selon un régime réel, qui sont contraints de prendre leur repas sur leur lieu d’exercice de l’activité en raison de la distance qui sépare celui-ci de leur domicile, peuvent déduire de leur résultat imposable les frais supplémentaires de repas. Ces frais correspondent à la fraction de la dépense qui excède le montant d’un repas pris à domicile, montant évalué forfaitairement par l’administration fiscale à 4,95 € TTC pour 2021. Mais attention, la dépense engagée ne doit pas être excessive. Elle ne doit ainsi pas dépasser, selon l’administration, pour 2021, 19,10 € TTC. En conséquence, le montant déduit par repas ne peut pas excéder 14,15 € TTC (soit 19,10 € – 4,95 €). La fraction qui excède ce montant peut néanmoins être admise en déduction si le professionnel libéral justifie de circonstances exceptionnelles, notamment en l’absence de possibilités de restauration à moindre coût à proximité du lieu d’exercice de l’activité.
À savoir : pour être déductibles, les frais supplémentaires de repas doivent être justifiés. En outre, l’éloignement entre le lieu d’exercice de l’activité et le domicile doit être considéré comme normal par l’administration au regard de divers critères (configuration des agglomérations, nature de l’activité du cabinet, implantation de la clientèle…) et ne pas résulter de la seule volonté du professionnel libéral.
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