Donate a junk car for tax deduction

The transport of the players of the association to the place of their sporting meeting is considered to be carried out for the needs of this one. The transportation of your child alone is considered to be done for his personal needs. The corresponding travel costs give rise to a tax reduction in the first case, if you renounce their reimbursement, not in the second case!

You must provide the association with the supporting documents for these expenses, so that it can keep donate a car them: train tickets, purchase invoices, cash receipts, fuel bills, details of the kilometers traveled with your personal vehicle, etc. Please note, each supporting document must specifically state the purpose of the expense or travel. A simple list of costs incurred as a volunteer is insufficient, even accompanied by a tax receipt for donation issued by the association.

When using your personal vehicle , you can recover the corresponding costs from the specific kilometric scale published each year by the tax authorities. It has two rates, one for cars (€ 0.316 / km), the other for two wheels (€ 0.123 / km). These rates are reassessed each year, the figures mentioned above are those in force for the costs incurred in 2018. A practical solution if you cannot justify the actual amount of the expenses related to the use of your vehicle in the year of your volunteer activity. But beware, it does not exempt you from proving to the association the reality and the number of kilometers traveled in this context. 

To benefit from the tax reduction, you must renounce the reimbursement of costs incurred for the association. This renunciation must be express (it cannot be deduced from the absence of reimbursement).

It can result from a handwritten mention directly on the supporting documents of your costs given to the association. It can also take the form of a letter of waiver drawn up on plain paper, to be attached to your supporting documents.