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Série / Divisions :
IF - TFB, IF - CFE
Texte :
Deux mesures de la loi de finances pour 2016 modifient les dispositifs d'exonérations temporaires de cotisation foncière
des entreprises (CFE) (code général des impôts (CGI), art. 1466 A, I septies) et de taxe foncière sur les propriétés bâties
(TFPB) (CGI, art. 1383 C ter) pour les activités commerciales existantes ou créées dans les quartiers prioritaires de la
politique de la ville (QPV).
Tout d'abord, alors que ces exonérations étaient réservées aux entreprises qui employaient moins de dix
salariés au 1er janvier 2015 ou à la date de création de l'établissement dans le quartier,
l’article 15 de la loi n° 2015-1785 du 29 décembre 2015 de finances pour 2016 a relevé le seuil
d’effectif à moins de onze salariés.
Cette disposition s'applique à compter des impositions
établies au titre de 2016.
Il est précisé que les redevables existant au 1er
janvier 2015 qui n'étaient pas éligibles aux dispositifs uniquement parce qu’ils ne respectaient pas la condition d’effectif, pourront bénéficier des exonérations pour leur durée restant à
courir, si l’entreprise dont ils dépendaient employait moins de onze salariés au 1er janvier 2015.
Par ailleurs, alors que la limite des QPV passe parfois par l'axe central d'une voie publique
(décret n° 2014-1750 du 30 décembre 2014 et
décret n° 2014-1751 du 30 décembre 2014),
l’article 96
de la loi n° 2015-1785 du 29 décembre 2015 de finances pour 2016 permet aux commerces situés de part et d'autre d'une voie servant de frontière à un quartier prioritaire de prétendre aux
dispositifs d'exonérations de CFE et de TFPB.
Cette disposition s’applique à compter des impositions dues
au titre de 2015.
Il est précisé que, par exception, les redevables concernés par
cette mesure d’élargissement de périmètre et qui auraient pu bénéficier des dispositifs de faveur dès 2015 ou 2016, peuvent solliciter l’application des exonérations de CFE et de TFPB pour 2015 et/ou
2016 en produisant une déclaration dans le délai de réclamation visé à l'article R*. 196-2 du livre des procédures
fiscales (LPF), à savoir avant le 31 décembre 2016 pour les impositions dues au titre de 2015 et avant le 31 décembre 2017 pour celles dues au titre de 2016.
Actualité liée :
X
Documents liés :
BOI-IF-TFB-10-160-60 : IF - Taxe foncière sur les propriétés bâties - Exonérations des
immeubles rattachés à des entreprises commerciales implantées dans les quartiers prioritaires de la politique de la ville
BOI-IF-CFE-10-30-50-60 : IF - Cotisation foncière des entreprises - Champ
d'application - Personnes et activités exonérées - Exonérations facultatives temporaires accordées dans le cadre de la politique de la ville - Activités commerciales dans les quartiers prioritaires de
la politique de la ville
Signataire des documents liés :
Véronique Bied-Charreton, directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2016-00052 | https://bofip.impots.gouv.fr/bofip/10451-PGP.html/identifiant=ACTU-2016-00052 | 2016-03-02 00:00:00 | c0ec5fe5b5ccf19744a08630d285f2d0ce64704e22b6aa891444558820274282 | [
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] |
Séries / divisions :
ENR - DMTG, TCAS - AUT, DJC - DES
Texte :
La loi n°
2014-617 du 13 juin 2014 relative aux comptes bancaires inactifs et aux contrats d’assurance-vie en déshérence prévoit, à compter du 1er janvier 2016, le dépôt obligatoire à la Caisse
des dépôts et consignations (CDC) des sommes figurant sur des comptes bancaires inactifs, des contrats d’assurance-vie ou des bons ou contrats de capitalisation non réclamés à l’issue d’un délai de
trois ou dix ans, selon le cas.
Les sommes ainsi déposées à la CDC sont acquises à l’État à l'issue d'un délai de vingt ou vingt sept ans,
selon le cas.
Lorsque ces sommes sont reversées par la CDC à leur bénéficiaire, avant l'expiration de cette prescription
acquisitive, ce reversement est susceptible de générer une imposition conformément aux dispositions de
l’article
6 de la loi n° 2014-617 du 13 juin 2014 précitée et de
l’article
89 de la loi n° 2014-1655 du 29 décembre 2014 de finances rectificative pour 2014.
Les modalités d'application de cette imposition diffèrent selon la nature des sommes reversées et la
qualité du bénéficiaire du reversement.
Ainsi, lorsque les sommes sont restituées au titulaire du compte ou au bénéficiaire du bon ou contrat ou
placement de même nature mentionné au I de l'article 125-0 A du code
général des impôts (CGI), la fraction de ces sommes ayant le caractère :
- de revenus de capitaux mobiliers est imposable dans les conditions et suivant les modalités prévues à
l'article 125 ter du CGI ;
- de produits de contrat d'assurance vie (et assimilé) mentionnés à l'article 125-0 A du CGI est
imposable dans les conditions et suivant les modalités prévues au II ter de l'article 125-0 A du CGI ;
- de plus-values mobilières relevant du régime des gains de cession régi par
l'article 150-0 A et
suivants
du CGI est imposable dans les conditions et suivant les modalités prévues au 5 du I de l'article 150-0 A du CGI.
Lorsque les sommes sont reversées à leurs bénéficiaires à raison du décès du titulaire du compte, du
bénéficiaire du contrat à terme ou de l’assuré, un prélèvement spécifique est effectué par la CDC sur les sommes ainsi redistribuées.
En effet, ces sommes, qui en l'absence d'inactivité du compte ou de déshérence du contrat entreraient
dans le champ des droits de mutation à titre gratuit sont, dans ce cas de figure particulier, soumises lors de leur reversement par la CDC à un prélèvement spécifique prévu à
l'article 990 I bis du CGI.
En revanche, les sommes dues à raison du décès de l'assuré et qui entraient, au jour du dépôt à la CDC,
dans le champ d'application du prélèvement de
l'article
990 I du CGI restent soumises à ce même prélèvement.
L'ensemble de ces dispositions s'applique aux sommes versées par
la CDC à compter du 1er janvier 2016.
Actualité liée :
X
Documents liés :
BOI-ENR-DMTG-10-10-20-20 : ENR - Mutations à titre gratuit -
Successions - Champ d'application des droits de mutation par décès - Biens à déclarer - Cas particuliers des contrats d'assurance
BOI-TCAS-AUT : TCAS - Taxe sur les conventions d'assurances - Autres taxes
BOI-TCAS-AUT-60 : TCAS - Autres taxes - Taxes assimilées à certains
droits d'enregistrement et recouvrement divers - Prélèvement sur les sommes versées par les organismes d'assurance en vertu de contrats d'assurances en cas de décès de l'assuré
BOI-DJC : Dispositions juridiques communes
BOI-DJC-DES : DJC - Comptes bancaires inactifs et contrats d'assurance-vie en
déshérence
BOI-DJC-DES-10 : DJC - Comptes bancaires inactifs et contrats
d'assurance-vie en déshérence - Conditions et modalités de dépôt des sommes et avoirs à la Caisse des dépôts et consignations
BOI-DJC-DES-20 : DJC - Comptes bancaires inactifs et contrats
d'assurance-vie en déshérence - Modalités d'imposition des produits générés par les avoirs et sommes issus de comptes inactifs ou contrats en déshérence
BOI-DJC-DES-30 : DJC - Comptes bancaires inactifs et contrats
d'assurance-vie en déshérence - Prélèvement sur les sommes versées par la Caisse des dépôts et consignations postérieurement au décès de l'assuré ou du titulaire du compte
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale. | Bulletin officiel des finances publiques - impôts | ACTU-2016-00157 | https://bofip.impots.gouv.fr/bofip/10649-PGP.html/identifiant=ACTU-2016-00157 | 2016-07-01 00:00:00 | 713e571ba9e04e2797cd6b12367fd08026b36109cd6b0de7a09d300236d23444 | [
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] |
Série / Division :
BIC - DEF
Texte :
Des précisions sont apportées concernant les obligations déclaratives à satisfaire en cas de coexistence d'une activité
professionnelle et d'une activité non professionnelle.
Actualité liée :
X
Document lié :
BOI-BIC-DEF-20-10 : BIC - Règles générales d'imputation des déficits
Signataire des documents liés:
Sylviane ORTIZ, Sous-directrice des professionnels et de l'action en recouvrement, par intérim | Bulletin officiel des finances publiques - impôts | ACTU-2017-00050 | https://bofip.impots.gouv.fr/bofip/10721-PGP.html/identifiant=ACTU-2017-00050 | 2017-03-01 00:00:00 | 34c5c6e126d854315c5fa456c5fe4ced96321c848b6660e549dae35e0f885fc7 | [
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] |
Série / Division :
IS - BASE
Texte :
L'article
29 de la loi n° 2015-1786 du 29 décembre 2015 de finances rectificative pour 2015 a mis des dispositions du régime des sociétés mères et filiales, tant en ce qui concerne l'impôt sur les sociétés
que la retenue à la source, en conformité avec le droit européen :
- en admettant la détention des titres de participation en nue-propriété ;
- en transposant la
directive (UE) 2015/121 du Conseil du 27 janvier 2015 qui instaure une clause anti-abus relative au régime fiscal
des sociétés mères et filiales.
A l'issue de la consultation publique dont ont fait l'objet les commentaires contenus au
III § 180 à 260 du BOI-IS-BASE-10-10-10-10 et au IV § 440 et 450 du
BOI-RPPM-RCM-30-30-20-10, des compléments sont apportés par la présente publication sur la clause anti-abus.
La présente publication se substitue aux commentaires précédemment mis en consultation
publique du 7 juin au 7 juillet 2016.
Par ailleurs, des précisions sont apportées aux commentaires relatifs aux conséquences de
la décision n° 2014-437 QPC du 20 janvier
2015, ECLI:FR:CC:2015:2014.437.QPC par laquelle le Conseil constitutionnel a considéré que l’exclusion du régime d’exonération portant sur les dividendes distribués par une société située dans un
Etat ou territoire non coopératif (ETNC) était conforme à la Constitution sous réserve que la société mère puisse apporter la preuve que la prise de participation correspond à "des opérations réelles
qui n’ont ni pour objet, ni pour effet de permettre, dans un but de fraude fiscale, la localisation de bénéfices" dans un tel Etat ou territoire.
En outre, conformément aux décisions du Conseil constitutionnel
(décision n° 2015-520 QPC du 3 février 2016,
ECLI:FR:CC:2016:2015.520.QPC et décision
n° 2016-553 QPC du 8 juillet 2016, ECLI:FR:CC:2016:2016.553.QPC), l'exclusion du régime des sociétés mères et filiales des titres auxquels ne sont pas attachés des droits de vote
(CGI, art. 145,6-c) ne s'applique plus. Le régime d'exonération s'applique donc indifféremment aux titres pourvus ou dépourvus
de droits de vote. La décision du mois de février précitée portait sur une rédaction antérieure à celle actuellement en vigueur, qui écartait systématiquement l'application du régime aux titres
dépourvus de droits de vote. La décision de juillet porte sur une rédaction identique à l'actuelle disposition du c du 6 de l'article 145 du CGI, qui permet l'exonération des produits afférents à des
titres dépourvus de droits de vote si la société concernée détient des titres lui conférant 5 % au moins du capital et des droits de vote de la société émettrice. Néanmoins, dans sa décision de
juillet, le Conseil constitutionnel note que cette différence de rédaction laisse subsister une différence de traitement qui doit être regardée comme contraire à la Constitution pour les mêmes motifs
que ceux énoncés dans sa décision de février 2016. Par conséquent, il est admis que l'abandon de la condition tenant à la détention des droits de vote prend effet à compter du 3 février 2016.
La présente publication apporte également des compléments aux commentaires relatifs au transfert en
fiducie de titres de participation éligibles au régime des sociétés mères et filiales auxquels sont attachés des droits de vote.
Enfin, conformément aux dispositions
de l'article
40 de la loi n° 2015-1786 du 29 décembre 2015 de finances rectificative pour 2015, qui abaisse à 1 % le taux de la quote-part de frais et charges lorsqu'elle est afférente aux distributions
entre sociétés membres d'un même groupe fiscal ou provenant de sociétés établies dans un autre Etat de l'Union ou de l'Espace économique européen qui pourraient être membres de ce groupe, des
précisions complémentaires sont apportées concernant la détermination du résultat fiscal des sociétés membres d'un groupe comme si elles étaient imposées séparément.
Actualité liée :
07/06/2016 : IS - RPPM - Consultation publique - Aménagements du régime des sociétés mères et filiales (loi n° 2015-1786 du 29
décembre 2015 de finances rectificative pour 2015, art. 29 et 36 ; décision n° 2015-520 QPC du 3 février 2016, Société Metro Holding France SA)(Entreprise - publication urgente)
Documents liés :
BOI-IS-BASE-10-10-10-10 : IS - Base d'imposition - Produits de participation
reçus dans le cadre du régime fiscal des sociétés mères et filiales - Conditions relatives aux sociétés éligibles
BOI-IS-BASE-10-10-10-20 : IS - Base d'imposition - Produits
de participation reçus dans le cadre du régime fiscal des sociétés mères et filiales - Conditions relatives aux participations éligibles au régime spécial
BOI-IS-BASE-10-10-20 : IS - Base d'imposition - Produits de
participation reçus de filiales et abandons de créances reçus de la mère dans le cadre du régime fiscal des sociétés mères et filiales - Définition des produits en cause et modalités de prise en
compte des charges y afférentes
Signataire des documents liés :
Véronique Bied-Charreton, directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2016-00209 | https://bofip.impots.gouv.fr/bofip/10750-PGP.html/identifiant=ACTU-2016-00209 | 2016-10-05 00:00:00 | 712145fe6db911c13ae215f12e606dd806297463e6672e8f49aeb59c4c808285 | [
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] |
Série / Division :
REC - EVTS
Texte :
Des précisions quant aux règles relatives aux oppositions à poursuite ont été utilement apportées au regard des
modifications jurisprudentielles récentes.
Une attention particulière est portée sur l'utilisation obligatoire par les personnes publiques de l'application
Télérecours à compter du 1er janvier 2017, conformément aux dispositions du
décret n° 2016-1481 du 2 novembre 2016 relatif à l'utilisation des téléprocédures devant le
Conseil d’État, les cours administratives d'appel et les tribunaux administratifs.
Actualité liée :
X
Documents liés :
BOI-REC-EVTS-20-10-10 : REC - Opposition aux actes de poursuites - Champ
d'application
BOI-REC-EVTS-20-10-20 : REC - Opposition aux actes de poursuites - Phase
administrative
BOI-REC-EVTS-20-10-30 : REC - Contentieux des poursuites - Opposition à
poursuites - Phase juridictionnelle
Signataire des documents liés :
Laurent Martel, Sous-directeur des professionnels et de l'action en recouvrement | Bulletin officiel des finances publiques - impôts | ACTU-2017-00020 | https://bofip.impots.gouv.fr/bofip/10777-PGP.html/identifiant=ACTU-2017-00020 | 2017-02-01 00:00:00 | 9beb12ace66891219888bc0c89350df8f0e77f1ac2787b52c796831cbacab364 | [
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] |
Les instructions ci-après sont publiées par dérogation au principe de la publication mensuelle des
instructions concernant les entreprises et les professionnels.
Série / Divisions :
CF - PGR ; CF - INF
Texte :
Les mesures de tempérament qui précisent que le délai décennal de reprise et la majoration de 80 % des droits en cas
d'exercice d'une activité occulte ne peuvent s'appliquer, s'agissant d'une activité déterminée, à un impôt donné pour lequel le contribuable est défaillant lorsque celui-ci a souscrit des
déclarations au titre d'autres impôts concernant cette même activité, sont rapportées.
Actualité liée :
X
Documents liés :
BOI-CF-PGR-10-70 : CF - Prescription du droit de reprise de l'administration - Prorogation
du délai de reprise en cas d'activités occultes ou de procès-verbal pour flagrance fiscale et conséquences sur certains délais
BOI-CF-INF-10-20-10 : CF - Infractions et sanctions - Infractions relatives à l'assiette
de l'impôt - Défaut ou retard dans la souscription d’une déclaration ou la présentation d’un acte à la formalité
Signataire des documents liés :
Maïté Gabet, Chef du Service du contrôle fiscal | Bulletin officiel des finances publiques - impôts | ACTU-2016-00228 | https://bofip.impots.gouv.fr/bofip/10790-PGP.html/identifiant=ACTU-2016-00228 | 2016-12-29 00:00:00 | 9f1fae6da6709bd76823b08462d8150735ccde21a5060c73a758a5cef23090e1 | [
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] |
Série / Division :
RFPI - CTRL
Texte :
L'article 234 du code
général des impôts prévoit qu'une taxe annuelle, dite "Taxe Apparu", est due à raison des loyers perçus pour des logements de petite surface situés dans certaines zones du territoire, lorsque le
loyer mensuel de ces biens excède un plafond fixé par décret.
Le seuil d'application de cette taxe, ainsi que les limites dans lesquelles celui-ci est compris,
ont été révisés au 1er janvier 2017 selon les modalités prévues par l'article L. 353-9-2 du code
de la construction et de l'habitation, soit en fonction de l'indice de référence des loyers du deuxième trimestre de l'année 2016.
Ainsi, pour les loyers perçus en 2017, le seuil d’application de la taxe s'établit à 41,64 € par
mètre carré de surface habitable. Il est précisé que, compte tenu de l'absence de variation annuelle de l'indice de référence des loyers du deuxième trimestre de l'année 2016, ce seuil d'application
de la taxe en 2017 est identique à celui de l'année 2016.
Actualité liée :
X
Document lié :
BOI-RFPI-CTRL-10 : RFPI - Contributions et taxes sur les revenus
locatifs - Taxe sur les loyers élevés des logements de petite surface - "Taxe Apparu"
Signataire du document lié :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2017-00012 | https://bofip.impots.gouv.fr/bofip/10821-PGP.html/identifiant=ACTU-2017-00012 | 2017-01-25 00:00:00 | 53e6d1007b111781b82b320f2a58057f696a9fe7e7c6da7bfaa4cf526dfaab39 | [
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] |
Série / Division :
RFPI - PVI
Texte :
L'article
35 de la loi n° 2016-1918 du 29 décembre 2016 de finances rectificative pour 2016 proroge, pour deux années, les exonérations d'imposition des plus-values immobilières applicables aux cessions de
biens immobiliers réalisées directement ou indirectement au profit d'un organisme en charge du logement social, prévues aux 7° et 8° du II de
l'article
150 U du code général des impôts (CGI), soit pour les cessions réalisées du 1er janvier 2017 au 31 décembre 2018.
Par ailleurs, cet article supprime les mesures transitoires, issues de
l'article
32 de la loi n° 2015-1785 du 29 décembre 2015 de finances pour 2016, devenues sans objet.
Actualité liée :
X
Document lié :
BOI-RFPI-PVI-10-40-110 : RFPI - PVI - Exonérations en faveur des cessions
réalisées directement ou indirectement au profit d'organismes en charge du logement social
Signataire du document lié :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2017-00014 | https://bofip.impots.gouv.fr/bofip/10827-PGP.html/identifiant=ACTU-2017-00014 | 2017-01-30 00:00:00 | 0c468e09d6bc77227d7d696966a05482d20d83f36a9e07a0c5401ccbf4b2e172 | [
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] |
Les instructions ci-après sont publiées par dérogation au principe de la publication mensuelle des
instructions concernant en principal les entreprises et les professionnels.
Séries / Divisions :
RFPI - CHAMP, BA - DECLA, BNC - DECLA, BIC - DECLA, CF - CPF
Texte :
Les documents liés sont mis à jour des évolutions relatives au délai supplémentaire accordé aux utilisateurs des
téléprocédures.
Actualité liée :
X
Documents liés :
BOI-RFPI-CHAMP-30-20 : RFPI - Revenus fonciers - Champ d'application - Personnes
concernées - Sociétés
BOI-BA-DECLA-20 : BA - Obligations déclaratives - Régime du bénéfice réel normal
BOI-BA-DECLA-30 : BA - Obligations déclaratives - Régime du bénéfice réel simplifié
BOI-BNC-DECLA-10-30 : BNC - Régime de la déclaration contrôlée - Obligations
déclaratives
BOI-BIC-DECLA-30-10 : BIC - Régimes d'imposition et obligations déclaratives - Obligations
fiscales et comptables dans le cadre du régime du réel normal d'imposition
BOI-BIC-DECLA-30-10-10-20 : BIC - Obligations fiscales et comptables dans le cadre du
régime du réel normal d'imposition - Forme et contenu de la déclaration spéciale de résultats
BOI-BIC-DECLA-30-20-10 : BIC - Obligations fiscales et comptables dans le cadre du
régime du réel simplifié d'imposition - Obligations fiscales
BOI-BIC-DECLA-30-60-30-30 : BIC - Régimes d'imposition et obligation déclaratives -
Téléprocédures - Formalités préalables et organisation des transmissions EDI
BOI-CF-CPF-20-10 : CF - Obligations des contribuables liées au contrôle - Tableau
récapitulatif des délais de souscription des principales déclarations fiscales
Signataire des documents liés :
Sylviane ORTIZ, la sous-directrice des professionnels et de l’action en recouvrement par interim | Bulletin officiel des finances publiques - impôts | ACTU-2017-00046 | https://bofip.impots.gouv.fr/bofip/10861-PGP.html/identifiant=ACTU-2017-00046 | 2017-02-17 00:00:00 | 811d269c53e14262461c36d24ce392b0a2480a0a072a9409f343543d28332366 | [
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] |
Série / Division :
ENR - DMTG
Texte :
Le Bulletin officiel des finances publiques – Impôts a été mis à jour des dispositions de
l'article
5 de la loi n°2016-1917 du 29 décembre 2016 de finances pour 2017 qui étend le bénéfice de l'exonération de droits de succession prévue à
l'article 796 du code général des impôts (CGI) aux successions des militaires, attributaires de la mention «Mort pour la
France» ou «Mort pour le service de la Nation», décédés dans l'accomplissement de leur mission ou des blessures reçues dans les mêmes circonstances.
L'article 5 de la loi n°2016-1917 du 29 décembre 2016 de finances pour 2017 étend également l'exonération de droits de
mutation à titre gratuit prévue à l'article 796 bis du CGI aux dons en numéraire reçus par les ayants-droits des militaires
précités.
Ces dispositions sont applicables aux décès survenus à compter du 1er
janvier 2015.
Actualité liée :
X
Documents liés :
BOI-ENR-DMTG-10-20-10 : ENR - Mutation à titre gratuit - Successions -
Champ d'application des droits de mutation par décès - Exonérations motivées par la qualité du défunt ou du successeur, personne physique
BOI-ENR-DMTG-20-20-20 : ENR - Mutations à titre gratuit - Donations - Exonérations
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2017-00049 | https://bofip.impots.gouv.fr/bofip/10870-PGP.html/identifiant=ACTU-2017-00049 | 2017-02-24 00:00:00 | f6687db0b85e2d8f2c192fc31de20f6f1df9a821d38b9cadf921e93b6094331b | [
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] |
Séries / Divisions :
BIC - DECLA, BNC - SECT
Texte :
Les documents liés sont mis à jour des évolutions relatives à la téléprocédure EDI - TDFC et EFI - RP pour la campagne
déclarative 2017 et des évolutions des filières télédéclaratives.
Actualité liée :
X
Documents liés :
BOI-BIC-DECLA-30-60 : BIC - Régimes d'imposition et obligations déclaratives - Obligations
déclaratives - Téléprocédures
BOI-BIC-DECLA-30-60-20 : BIC - Régimes d'imposition et obligations déclaratives -
Téléprocédures - Présentation de l'EFI
BOI-BIC-DECLA-30-60-30-10 : BIC - Régimes d'imposition et obligations déclaratives -
Téléprocédures - Fonctionnement de la filière EDI
BOI-BIC-DECLA-30-60-30-20 : BIC - Régimes d'imposition et obligations déclaratives -
Téléprocédures - Présentation et partenaires de l'EDI
BOI-BIC-DECLA-30-60-30-30 : BIC - Régimes d'imposition et obligations déclaratives -
Téléprocédures - Formalités préalables et organisation des transmissions EDI
BOI-BIC-DECLA-30-60-40 : BIC - Régimes d'imposition et obligations - Téléprocédures -
Obligation de télétransmission des déclarations de TVA, de CVAE et de résultats, et des règlements de TVA, d'IS, de TS et de CVAE
BOI-BNC-SECT-70-20 : BNC - Régimes sectoriels - Sociétés civiles de moyens
Signataire des documents liés :
Véronique Rigal, Sous-directrice des professionnels et de l’action en recouvrement | Bulletin officiel des finances publiques - impôts | ACTU-2017-00104 | https://bofip.impots.gouv.fr/bofip/10905-PGP.html/identifiant=ACTU-2017-00104 | 2017-06-07 00:00:00 | 71e250b8a329ddc0c5f70b43d0da9bc77b4865fd8a70422b2eebfbf6af92919d | [
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] |
Série / Divisions :
CAD -TOPO, ANNX
Texte :
Les méthodes de GNSS ont considérablement évolué. Désormais la méthode "temps réel" Real Time Kinematic (RTK) peut être
utilisée pour la vérification des classes de précision des plans. En revanche la méthode "temps réel" Network Real Time Kinematic (NRTK) ne peut pas être utilisée pour ce type de travaux.
Des corrections d'erreurs sont également effectuées dans cette mise à jour.
Actualité liée :
X
Documents liés :
BOI-CAD-TOPO-60 : CAD - Travaux topographiques du cadastre - La vérification des travaux
topographiques
BOI-ANNX-000381 : ANNEXE - CAD - Fiche technique a joindre en annexe d’un cahier des
clauses techniques particulières (CCTP) relatif a un aménagement foncier rural
Signataire des documents liés :
Gradzig El Karaoui, Sous-directeur des missions foncières, de la fiscalité du patrimoine et des statistiques | Bulletin officiel des finances publiques - impôts | ACTU-2017-00097 | https://bofip.impots.gouv.fr/bofip/10959-PGP.html/identifiant=ACTU-2017-00097 | 2017-05-03 00:00:00 | bc27b925b0596734f79ccaedcc5c68b7e6953cac9eee84b29089e3a7879c69bf | [
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] |
Série / Division :
BIC - RICI
Texte :
L'article
74 de la loi n° 2016-1917 du 29 décembre 2016 de finances pour 2017 modifie l'article 244 quater E du code général des
impôts en portant de 20 % à 30 % le taux du crédit d'impôt pour certains investissements réalisés et exploités en Corse pour les entreprises qui emploient moins de onze salariés et dont le chiffre
d'affaires annuel ou le total du bilan annuel n'excède pas deux millions d'euros.
Par ailleurs, les entreprises concernées qui constatent un dépassement de ce seuil d'effectif à la clôture des exercices
clos entre le 31 décembre 2017 et le 31 décembre 2018 conservent le bénéfice du crédit d'impôt au taux de 30 % au titre de l'exercice de dépassement et des deux exercices suivants.
Ces dispositions s'appliquent aux exercices clos à compter du 31 décembre 2017.
La présente publication a pour objet de commenter l’ensemble de ces dispositions.
Actualité liée :
X
Documents liés :
BOI-BIC-RICI-10-60 : BIC - Réductions et crédits d'impôt - Crédit d'impôt pour
investissements réalisés et exploités par les PME en Corse
BOI-BIC-RICI-10-60-10-10 : BIC - Réductions et crédits d'impôt - Crédit d'impôt pour
investissements réalisés et exploités par les PME en Corse - Entreprises éligibles
BOI-BIC-RICI-10-60-10-20 : BIC - Réductions et crédits d'impôt - Crédit d'impôt pour
investissements réalisés et exploités par les PME en Corse - Champ d'application et dépenses éligibles - Investissement éligibles
BOI-BIC-RICI-10-60-20 : BIC - Réductions et crédits d'impôt - Crédit d'impôt
pour investissements réalisés et exploités par les PME en Corse - Modalités d'application et remise en cause du crédit d'impôt
BOI-BIC-RICI-10-60-20-10 : BIC - Réductions et crédits d'impôt - Crédit d'impôt
pour investissements réalisés et exploités par les PME en Corse - Modalités d'application et remise en cause du crédit d'impôt - Modalités d'application
BOI-BIC-RICI-10-60-20-20 : BIC - Crédit d'impôt pour investissements réalisés et
exploités par les PME en Corse - Remise en cause
BOI-BIC-RICI-10-60-30 : BIC - Réductions et crédits d'impôt - Crédit d'impôt pour
investissements réalisés et exploités par les PME en Corse - Transmission du bien ayant ouvert droit au crédit d'impôt
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2017-00111 | https://bofip.impots.gouv.fr/bofip/10962-PGP.html/identifiant=ACTU-2017-00111 | 2017-06-07 00:00:00 | 0e05d936bbfa07147be36435c571e262f79d95af35fef66048954ed67b387fdf | [
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] |
Séries / Division :
IF - AUT, ANNX
Texte :
En application du e du 2 du VI de l'article 231 ter du code général
des impôts (CGI) et du 3 du V de l'article 1599 quater C du CGI, les tarifs de la taxe annuelle sur les locaux à
usage de bureaux, les locaux commerciaux, les locaux de stockage et les surfaces de stationnement perçue en Ile-de-France (TSB) et ceux de la taxe annuelle sur les surfaces de stationnement perçue au
profit de la région d'Ile-de-France (TSS) sont actualisés, au 1er janvier de chaque année, en fonction du dernier indice du coût de la construction (ICC) publié par l'Institut national de
la statistique et des études économiques (INSEE).
Au titre de 2018, les tarifs de la TSB et de la TSS sont fixés en tenant
compte de l'évolution de l'ICC entre le troisième trimestre 2016 et le troisième trimestre 2017, les derniers ICC publiés par l'INSEE respectivement au 1er janvier 2017 et au
1er janvier 2018 étant ceux relatifs à ces deux trimestres civils. Cette évolution est une augmentation de 1,64 % (l'ICC du troisième trimestre 2017 est de 1670 tandis que celui du
troisième trimestre 2016 est de 1643). Les tarifs de la TSB et de la TSS au titre de 2018 sont donc en hausse de 1,64 % par rapport à ceux applicables au titre de 2017.
Par ailleurs, en matière de TSB uniquement, conformément aux dispositions du cinquième alinéa du
a du 1 du VI de l'article 231 ter du CGI, les communes éligibles à la fois, au titre de l'année précédant celle de l'imposition, à la dotation de solidarité urbaine et de cohésion sociale (DSU-CS) et
au bénéfice du fonds de solidarité des communes de la région d'Ile-de-France (FSRIF) sont, quelle que soit leur situation géographique, classées dans la troisième circonscription tarifaire.
La liste des communes éligibles à la fois, au titre de 2017, à la DSU-CS et au bénéfice du FSRIF,
classées dans la troisième circonscription tarifaire pour le calcul de la TSB au titre de 2018, est présentée dans la nouvelle version du BOI-ANNX-000463.
Actualité liée :
X
Documents liés :
BOI-IF-AUT-50-20 : IF - AUT - Taxes et prélèvements additionnels aux impôts fonciers - Taxe
annuelle sur les locaux à usage de bureaux, les locaux commerciaux, les locaux de stockage et les surfaces de stationnement perçue en Ile-de-France - Établissement de la taxe
BOI-IF-AUT-140 : IF - AUT - Taxes et prélèvements additionnels aux impôts fonciers - Taxe annuelle
sur les surfaces de stationnement perçue au profit de la région d'Île-de-France
BOI-ANNX-000463 : ANNEXE - IF - Liste des communes éligibles à la fois à la dotation de solidarité
urbaine et de cohésion sociale et au bénéfice du fonds de solidarité des communes de la région d'Ile-de-France
Signataire des documents liés :
Christophe Pourreau, Directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2018-00017 | https://bofip.impots.gouv.fr/bofip/11131-PGP.html/identifiant=ACTU-2018-00017 | 2018-02-07 00:00:00 | 0a300883201cf440e9f65e87c1c71aed3007608e930e7cff395e9abbad800a64 | [
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] |
Série / Division :
TVA - LIQ
Texte :
L'article
13 de la loi n° 2017-1837 du 30 décembre 2017 de finances pour 2018 proroge jusqu'au 31 décembre 2018 l'application du taux réduit de 5,5 % aux autotests de détection de l'infection par les virus
de l'immunodéficience humaine (VIH) prévue par
l'article
61 de la loi n° 2016-1918 du 29 décembre 2016 de finances rectificative pour 2016 (CGI, art. 278-0 bis, K).
Actualité liée :
X
Document lié :
BOI-TVA-LIQ-30-10-60 : TVA - Liquidation - Taux - Autres biens et opérations soumis aux
taux réduits
Signataire du document lié :
Christophe Pourreau, Directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2018-00024 | https://bofip.impots.gouv.fr/bofip/11174-PGP.html/identifiant=ACTU-2018-00024 | 2018-02-07 00:00:00 | 7189d2de04078faa21949e874d1b9ac0ac936e494a8ca1342bacc6cbc018c9a0 | [
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] |
Série / Division :
SJ - AGR
Texte :
L'article
90 de la loi n° 2014-1655 du 29 décembre 2014 de finances rectificative pour 2014 modifie les conditions d'obtention de l'agrément relatif à la mise en société civile et à la division d'un
immeuble prévu au II et au V de l'article 156 bis du code général des impôts (CGI) et cantonne le champ d'application de
cette procédure aux seuls immeubles classés en tout ou partie au titre des monuments historiques, pour les demandes d'agrément déposées à compter du 1er janvier 2015.
Par ailleurs,
l'article
6 de la loi n° 2015-1785 du 29 décembre 2015 de finances pour 2016 élargit le champ d'application de la procédure d’agrément aux immeubles inscrits en tout ou partie au titre des monuments
historiques, pour les demandes d'agrément déposées à compter du 1er janvier 2016.
Actualité liée :
X
Document lié :
BOI-SJ-AGR-50-50 : SJ - Mesures fiscales soumises à agrément préalable -
Agréments en faveur du patrimoine artistique national - Propriétaires de monuments historiques et assimilés autorisés à imputer sur le revenu global les charges afférentes à leurs immeubles
Signataire du document lié :
Édouard Marcus, Chef du Service juridique de la fiscalité | Bulletin officiel des finances publiques - impôts | ACTU-2018-00142 | https://bofip.impots.gouv.fr/bofip/11577-PGP.html/identifiant=ACTU-2018-00142 | 2018-12-13 00:00:00 | fe8244beb3e3b0af83b91bd8e4685fbf850f72ca287356188ecf10b8d1612d9d | [
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] |
Série / Division :
REC - PREA
Texte :
La doctrine applicable en matière de notification par un service comptable d'un avis de
mise en recouvrement, régie par l'article R*. 256-6 du livre des procédures fiscales (LPF), a été assouplie.
Désormais, l'avis de mise en recouvrement sera considéré comme ayant été régulièrement notifié à l'étranger dès lors que le service comptable est en mesure d'apporter, soit la preuve de la réception
de l'acte par le redevable, soit la preuve de la présentation de l'acte à la dernière adresse connue du service.
Actualité liée :
X
Document lié :
BOI-REC-PREA-10-10-20 : REC - Modalités préalables à l'action en recouvrement - Phase préliminaire - Avis de mise en
recouvrement - Modalités d'établissement, notification et effets
Signataire du document lié :
Carine Bernard, Cheffe du bureau droits et outils du recouvrement. | Bulletin officiel des finances publiques - impôts | ACTU-2019-00038 | https://bofip.impots.gouv.fr/bofip/11613-PGP.html/identifiant=ACTU-2019-00038 | 2019-02-18 00:00:00 | aea2f3ded9c24a012ea004f7edc2a3800406c1eabc2b2952990e5e009fe51da7 | [
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] |
Séries / Divisions :
BNC - BASE, BIC - CHG
Texte :
Les seuils et limites de déduction des frais supplémentaires de repas exposés par les
titulaires de bénéfices industriels et commerciaux et de bénéfices non commerciaux ont été mis à jour pour l'année 2019.
Actualité liée :
X
Documents liés :
BOI-BNC-BASE-40-60-60 : BNC - Base d'imposition - Dépenses
- Frais divers de gestion, dons et subventions
BOI-BIC-CHG-10-10-10 : BIC - Frais et charges - Conditions générales de déduction - Frais
et charges engagés dans l'intérêt de l'entreprise ou dans le cadre d'une gestion normale
Signataire des documents liés :
Christophe Pourreau, Directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2019-00017 | https://bofip.impots.gouv.fr/bofip/11637-PGP.html/identifiant=ACTU-2019-00017 | 2019-01-23 00:00:00 | 31e4d59fa8394828a6f27b88f9e70c13163bcb0f3008f96870d288439c71b1b1 | [
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] |
Série / Division :
TFP - IFER
Texte :
Conformément à l'article 1635-0 quinquies
du code général des impôts (CGI), les montants et tarifs de chacune des composantes de l'imposition forfaitaire sur les entreprises de réseaux (IFER) - à l'exception de celle sur les répartiteurs
principaux de la boucle locale cuivre et certains équipements de commutation téléphonique - sont revalorisés chaque année comme le taux prévisionnel, associé au projet de loi de finances de l'année,
d'évolution des prix à la consommation des ménages, hors tabac, pour la même année.
Pour l'année 2019, ce taux s'élève à 1,3 %.
Cette disposition s'applique aux tarifs de l'IFER au titre de l'année d'imposition 2019.
Actualité liée :
X
Documents liés :
BOI-TFP-IFER : TFP - Imposition forfaitaire sur les
entreprises de réseaux (IFER)
BOI-TFP-IFER-10 : TFP - IFER sur les éoliennes et hydroliennes
BOI-TFP-IFER-20 : TFP - IFER sur les installations de
production d’électricité d’origine nucléaire ou thermique à flamme
BOI-TFP-IFER-30 : TFP - IFER sur les centrales de production
d'énergie électrique d'origine photovoltaïque ou hydraulique
BOI-TFP-IFER-40 : TFP - IFER sur les transformateurs
électriques
BOI-TFP-IFER-50 : TFP - IFER sur les stations radioélectriques
BOI-TFP-IFER-60 : TFP - IFER sur les installations gazières et les
canalisations de transport de gaz naturel, d'autres hydrocarbures et de produits chimiques
BOI-TFP-IFER-70 : TFP - IFER sur le matériel ferroviaire roulant
utilisé sur le réseau ferré national pour les opérations de transport de voyageurs
BOI-TFP-IFER-80 : TFP - IFER sur certains matériels roulants utilisés
sur les lignes de transport en commun de voyageurs en Île-de-France
Signataire des documents liés :
Christophe Pourreau, Directeur de la législation fiscale. | Bulletin officiel des finances publiques - impôts | ACTU-2019-00027 | https://bofip.impots.gouv.fr/bofip/11640-PGP.html/identifiant=ACTU-2019-00027 | 2019-02-06 00:00:00 | 75c11c50c23f42b25519624caa2a3886fbca6c3c0f45e3640ececfd60a2fc16a | [
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] |
Série / Divisions :
RSA-CHAMP, RSA-BASE
Texte :
L'article
30 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019 supprime l'exonération d'impôt sur le revenu de l'avantage résultant pour le salarié de la remise gratuite par son employeur et
sous certaines conditions de matériels informatiques et de logiciels nécessaires à leur utilisation, prévue au 31° bis de l'article
81 du code général des impôts.
Cette disposition s'applique aux remises gratuites de matériels informatiques et logiciels aux salariés
réalisées à compter du 1er janvier 2019.
Les mises à jour des commentaires relatifs aux avantages en nature de dons de matériel informatique par les
entreprises à leurs salariés dans les séries BIC et IS seront publiés ultérieurement.
Actualité liée :
X
Documents liés :
BOI-RSA-CHAMP-20-30-50 : RSA - Champ d'application - Éléments du revenu
imposable - Revenus accessoires - Avantages en argent ou en nature
BOI-RSA-BASE-20-20 : RSA - Base d'imposition des traitements, salaires et
revenus assimilés - Détermination du revenu brut - Évaluation des avantages en nature
Signataire des documents liés :
Bruno Mauchauffée, adjoint au Directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2019-00093 | https://bofip.impots.gouv.fr/bofip/11684-PGP.html/identifiant=ACTU-2019-00093 | 2019-04-19 00:00:00 | e8a242a604e2ddf79c3f0d251c7be630e631d5327c60942715719e9025e89961 | [
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] |
Série / Division :
TVA-CHAMP
Texte :
Le 4° du II de l'article 262
du code général des impôts prévoit que sont exonérées de TVA les opérations de livraison, de transformation, de réparation, d'entretien, d'affrètement et de location portant sur des aéronefs
utilisés par des compagnies de navigation aérienne dont les services à destination ou en provenance de l'étranger représentent au moins 80% des services qu'elles exploitent.
La condition d'éligibilité est appréciée au vu des déclarations souscrites par les compagnies
aériennes auprès de leur ministère de tutelle. Les acheteurs doivent remettre à leurs fournisseurs, à l'occasion de chaque commande, une attestation établie sous leur propre responsabilité certifiant
qu'ils remplissent les conditions prévues au 4° du II de l'article 262 du CGI.
Afin de simplifier cette obligation, sont réputées satisfaire à cette condition:
- les compagnies aériennes françaises mentionnées au BOI-ANNX-000215;
- l'ensemble des compagnies aériennes étrangères à l'exception de celles mentionnées au
BOI-ANNX-000216.
La présente publication dresse les listes des compagnies aériennes bénéficiant ou
non de cette exonération à compter du 26 décembre 2012.
Actualité liée :
X
Documents liés :
BOI-ANNX-000215 : TVA - Liste des compagnies aériennes
françaises bénéficiant de l'exonération de TVA prévue au 4° du II de l'article 262 du CGI
BOI-ANNX-000216 : TVA - Liste des compagnies aériennes
étrangères ne bénéficiant pas de l'exonération de TVA prévue au 4° du II de l'article 262 du CGI
Signataire des commentaires liés :
Véronique Bied-Charreton, directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2012-00062 | https://bofip.impots.gouv.fr/bofip/8022-PGP.html/identifiant=ACTU-2012-00062 | 2012-12-26 00:00:00 | 5fde5d572fd66e019278d92ba08be5c1055b7f986acdad9dbd2c60b1e35dd42a | [
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] |
Séries / Divisions :
BIC - AMT, INT - DG
Texte :
Des documents du Bulletin officiel des finances publiques sont
modifiés afin de rétablir la doctrine administrative telle qu'elle était avant l'ouverture au public du site. Les documents concernés sont recensés ci-après.
Actualité liée :
X
Documents liés :
BOI-BIC-AMT-10-20 : BIC - Amortissements - Règles de déduction - Éléments amortissables
BOI-INT-DG-20-20-90 : INT - Dispositions communes - Droit conventionnel - Modalités d'imposition
au regard du droit conventionnel - Droits d'enregistrement : droits de mutation à titre onéreux et gratuit
Signataire des commentaires liés :
Jean-Pierre Lieb, chef du service juridique de la fiscalité. | Bulletin officiel des finances publiques - impôts | ACTU-2012-00068 | https://bofip.impots.gouv.fr/bofip/8376-PGP.html/identifiant=ACTU-2012-00068 | 2012-12-31 00:00:00 | 26738ef69f85f0c15b9a7c1523a1d51d662db70e9cf96ac0f5e5c443c5d96a0b | [
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] |
Séries / Divisions :
BIC-CHG, IF-TH, ENR-DTMG
Texte :
Des documents du Bulletin officiel des finances publiques sont
modifiés afin de rétablir la doctrine administrative telle qu'elle était avant l'ouverture au public du site. Les documents concernés sont recensés ci-après.
Actualité liée :
X
Documents liés :
BOI-BIC-CHG-40-60-10 : BIC - Charges d'exploitation - Relevé de certains frais généraux -
Chiffres limites et contenu des catégories de dépenses
BOI-IF-TH-10-10-40 : IF - TH - Champ d'application - Locaux imposables - Logements vacants
depuis plus de cinq ans
BOI-ENR-DMTG-10-50-20 : ENR - Mutations à titre gratuit - Successions - Tarifs et liquidation des droits - Abattements sur la part
nette revenant à chaque ayant droit
BOI-ENR-DMTG-20-30-20-20 : ENR - Mutations à titre gratuit - Donations - Assiette, liquidation, paiement des droits et obligations des redevables - Liquidation et
paiement des droits - Abattements
Signataire des commentaire liés :
Jean-Pierre Lieb, chef du service juridique de la fiscalité. | Bulletin officiel des finances publiques - impôts | ACTU-2013-00013 | https://bofip.impots.gouv.fr/bofip/8418-PGP.html/identifiant=ACTU-2013-00013 | 2013-01-21 00:00:00 | 5679f9b86b07901e8d55468dac9ad7a525f731c10eed29432e592356f0472125 | [
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Série / Division :
BA - BASE
Texte :
Le
B
du I de l'article 27 de la loi n° 2012-1510 du 29 décembre 2012 de finances rectificative pour 2012 prévoit que l'indemnité destinée à couvrir les dommages causés aux récoltes par des événements
d'origine climatique qui est acquise au titre d'un exercice, mais couvre une perte effectivement subie au titre d'un exercice ultérieur, est imposable au titre de l'exercice de constatation de cette
perte.
Ces dispositions codifiées à l'article 72 B du code
général des impôts sont applicables au titre des exercices clos à compter du 31 décembre 2012.
Actualité liée :
X
Document lié :
BOI-BA-BASE-20-10-10 : BA -Base d'imposition - Régimes réels d'imposition - Période
d'imposition et détermination du bénéfices imposable
Signataire du document lié :
Véronique Bied-Charreton, directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2013-00132 | https://bofip.impots.gouv.fr/bofip/8433-PGP.html/identifiant=ACTU-2013-00132 | 2013-05-31 00:00:00 | 7cdb0da3628be98ebfa7d0931a8e6c8ae8ef779582790a4b7dd41e74aefe60dd | [
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] |
Série / Divisions :
TVA - CHAMP, TVA - DED, TVA - IMM
Texte :
Les collectivités qui, pour l'exploitation d'un service public en délégation, mettent à disposition de l'exploitant les
investissements qu'elles ont réalisés sont assujetties à la TVA lorsque cette mise à disposition intervient à titre onéreux alors que, antérieurement, elles étaient considérées comme intervenant en
tant qu'autorité publique et non assujetties à ce titre.
Par conséquent, ces collectivités peuvent déduire la TVA grevant les dépenses engagées pour la réalisation de cette
activité selon les modalités prévues par le droit commun et la procédure de transfert est désormais limitée aux seules hypothèses dans lesquelles les investissements sont mis à la disposition du
délégataire à titre gratuit ou contre une redevance trop faible pour établir un lien direct entre la rémunération et la mise à disposition.
Ces règles s'appliquent à compter du 1er janvier 2014 avec certaines
mesures de transition pour les redevances afférentes à des contrats conclus avant cette date.
Actualité liée :
X
Documents liés :
BOI-TVA-CHAMP-10-20-10-10 : TVA - Champ d'application et territorialité - Opérations
imposables par disposition expresse de la loi - Opérations réalisées par les personnes morales de droit public - Principes généraux
BOI-TVA-CHAMP-50-20 : TVA - Champ d'application et territorialité - Opérations imposables
sur option - Collectivités locales, leurs groupements et leurs établissements publics
BOI-TVA-DED-40-30 : TVA - Droits à déduction - Conditions d'exercice du droit à
déduction - Condition de propriété et dispositions réglementaires autorisant l'exercice du droit à déduction par l'utilisateur
BOI-TVA-IMM-10-10-20 : TVA - Opérations concourant à la production ou à la livraison
d'immeubles - Règles générales applicables aux opérations immobilières - Champ d'application - Opérations imposées par assimilation aux livraisons d'immeubles
BOI-TVA-IMM-10-30 : TVA - Opérations concourant à la production ou à la livraison
d'immeubles - Règles générales applicables aux opérations immobilières - Droits à déduction
Signataire des documents liés :
Véronique Bied-Charreton, directrice de la législation fiscale. | Bulletin officiel des finances publiques - impôts | ACTU-2013-00191 | https://bofip.impots.gouv.fr/bofip/8837-PGP.html/identifiant=ACTU-2013-00191 | 2013-08-01 00:00:00 | 76adf346fcb2520ffedf4388b86f4f7350ecf465f1ca65d06bd5d4cf2b4cc71b | [
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] |
Série / Division :
TVA - CHAMP
Texte :
Les prestations réalisées, par des collaborateurs occasionnels du service public nommément désignés pour accomplir leur
mission, par un organe juridictionnel, sont en principe imposables à la TVA.
Toutefois, les expertises judiciaires qui s'inscrivent dans le prolongement
d'activités exonérées et dont le fait générateur de la taxation est antérieur au 1er janvier 2014 ne sont pas taxables.
Actualité liée :
23/05/2013 : TVA - Exonération des expertises médicales réalisées dans le prolongement d'une
activité exonérée - Mise en conformité communautaire
Documents liés :
BOI-TVA-CHAMP-10-10-20 : TVA - Champ d'application et territorialité - Opération
imposables en raison de leur nature - Notion d'assujetti
BOI-TVA-CHAMP-10-10-60-50 : TVA - Champ d'application et territorialité - Opérations
imposables en raison de leur nature - Autres activités libérales
Signataire des document liés :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2013-00251 | https://bofip.impots.gouv.fr/bofip/8884-PGP.html/identifiant=ACTU-2013-00251 | 2013-11-20 00:00:00 | 9d814ee9a7c70c0265e8029b35bb2bd423bd0f9a5c6e6ef9e60e636b28cd9048 | [
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Séries / Divisions :
X
Texte :
Des opérations de remise à niveau au plan formel des documents du Bulletin officiel des finances
publiques-impôt sont réalisées chaque semaine depuis l'ouverture de l'application. Ces modifications génèrent de nouvelles versions pour chacun des documents concernés. Vous pouvez prendre
connaissance de ces modifications par le dispositif des fils RSS.
Ces nouvelles publications ne constituent pas des mises à jour doctrinales mais une correction de
la présentation formelle des documents (formatage des documents, correction d'erreurs orthographiques, réparation des liens internes et externes, etc.).
Seules les évolutions ou nouveautés doctrinales ou corrections d'erreurs dans la reprise de la
doctrine antérieure font l'objet d'actualités.
Les usagers abonnés dans leur messagerie au fil RSS "dernières publications" recevront un message pour chacun des documents republiés. Compte tenu du nombre important de documents susceptibles
d'êtres concernés, il est recommandé de privilégier l'abonnement au fil RSS "Actualités" qui ne signale que les évolutions doctrinales.
Signataire des documents liés :
Jean-Pierre Lieb, chef du service juridique de la fiscalité | Bulletin officiel des finances publiques - impôts | ACTU-2013-00108 | https://bofip.impots.gouv.fr/bofip/8792-PGP.html/identifiant=ACTU-2013-00108 | 2013-05-06 00:00:00 | fdcb722d50d8103f47887e38bbb55a7aaaf0039e98e2b74b18104abd3c666368 | [
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] |
Séries / Divisions :
BIC - PDSTK, BIC - CHG, BIC - AMT, BIC - PROV
Texte :
Des documents du Bulletin officiel des finances publiques sont modifiés afin de rétablir la
doctrine administrative telle qu'elle était avant l'ouverture au public du site.
Les documents concernés sont recensés ci-après.
Actualité liée :
x
Documents liés :
BOI-BIC-PDSTK-20-20-10-20 : BIC - Produits et stocks - Dépréciation des stocks
BOI-BIC-CHG-20-20-10 : BIC - Distinction entre éléments d'actif et charges - Valorisation des actifs - Immobilisations
acquises ou créées
BOI-BIC-AMT-10-30-20 : BIC - Amortissements - Règles de déduction - Base de l'amortissement - Incidences des nouvelles
normes comptables
BOI-BIC-AMT-10-40-30 : BIC - Amortissements - Règles de déduction - Durée et taux d'amortissement - Taux d'amortissement
BOI-BIC-PROV-40-20 : BIC - Provisions pour dépréciation - Provisions pour stocks et en cours et provisions sur créances
douteuses ou litigieuses
Signataire des documents liés :
Jean-Pierre Lieb, chef du service juridique de la fiscalité | Bulletin officiel des finances publiques - impôts | ACTU-2013-00217 | https://bofip.impots.gouv.fr/bofip/9073-PGP.html/identifiant=ACTU-2013-00217 | 2013-09-23 00:00:00 | 1d9d38de72da3dc2fc4281e8932aea55f6c9105a4c8ee70fc8e6b24489a92b19 | [
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Séries / Divisions :
X
Texte :
Des opérations de remise à niveau au plan formel des documents du Bulletin officiel des finances
publiques-impôt sont réalisées chaque semaine depuis l'ouverture de l'application. Ces modifications génèrent de nouvelles versions pour chacun des documents concernés. Vous pouvez prendre
connaissance de ces modifications par le dispositif des fils RSS.
Ces nouvelles publications ne constituent pas des mises à jour doctrinales mais une correction de
la présentation formelle des documents (formatage des documents, correction d'erreurs orthographiques, réparation des liens internes et externes, etc.).
Seules les évolutions ou nouveautés doctrinales ou corrections d'erreurs dans la reprise de la
doctrine antérieure font l'objet d'actualités.
Les usagers abonnés dans leur messagerie au fil RSS "dernières publications" recevront un message pour chacun des documents republiés. Compte tenu du nombre important de documents susceptibles
d'êtres concernés, il est recommandé de privilégier l'abonnement au fil RSS "Actualités" qui ne signale que les évolutions doctrinales.
Signataire des documents liés :
Jean-Pierre Lieb, chef du service juridique de la fiscalité | Bulletin officiel des finances publiques - impôts | ACTU-2013-00201 | https://bofip.impots.gouv.fr/bofip/8963-PGP.html/identifiant=ACTU-2013-00201 | 2013-08-12 00:00:00 | fdcb722d50d8103f47887e38bbb55a7aaaf0039e98e2b74b18104abd3c666368 | [
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] |
Séries / divisions :
CVAE - DECLA, CVAE - LIEU
Texte :
Pour toutes les périodes de référence dont la date d'échéance intervient à compter du 2ème jour ouvré qui suit le 1er mai,
la possibilité pour les entreprises ne disposant que d'un seul établissement au sens de la cotisation foncière des entreprises de ne pas déposer de déclaration n° 1330-CVAE-SD est
supprimée.
Cette disposition s'applique aux périodes de référence clôturées à compter du
31/12/2013.
Dès lors, toutes les entreprises dont le chiffre d'affaires est supérieur à 152 500 euros doivent déclarer leur valeur
ajoutée et mentionner leur effectif salarié sur l'imprimé n° 1330-CVAE-SD (CERFA n° 14 030) disponible en ligne sur le site
impots.gouv.fr à la rubrique "Recherche de formulaires".
Actualité liée :
X
Documents liés :
BOI-CVAE-DECLA-10 : CVAE - Obligations déclaratives, recouvrement
BOI-CVAE-LIEU-10 : CVAE - Répartition en fonction du lieu d'imposition - Cas général
Signataire des documents liés :
Laurent Martel, Sous-directeur des professionnels et de l'action en recouvrement | Bulletin officiel des finances publiques - impôts | ACTU-2014-00185 | https://bofip.impots.gouv.fr/bofip/9201-PGP.html/identifiant=ACTU-2014-00185 | 2014-07-01 00:00:00 | 05b0c014b7566df3ffe70d3fe91b7dfb9d268a39b80ff3ba783c4c6589287cfe | [
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] |
Série / Division :
BIC - CHAMP
Texte :
L'article 35 du code général des impôts prévoit que
sont exonérées de l'impôt sur le revenu les personnes qui louent ou sous-louent une partie de leur habitation principale pour les produits de la location lorsque les pièces louées constituent pour le
locataire ou le sous-locataire en meublé sa résidence principale et que le prix de la location est fixé dans des limites raisonnables.
Pour apprécier si le prix de location est raisonnable, l'administration publie deux plafonds selon les régions, réévalués
chaque année, en deçà desquels le loyer est réputé raisonnable. Pour 2014, ces plafonds de loyer annuel par mètre carré de surface habitable, charges non comprises, sont fixés à 183 euros en
Ile-de-France et 134 euros dans les autres régions.
Actualité liée :
X
Document lié :
BOI-BIC-CHAMP-40-20 : BIC - Champ d'application et territorialité - Location en meublé - Régime fiscal
des locations meublées
Signataire du document lié :
Véronique Bied-Charreton, directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2014-00112 | https://bofip.impots.gouv.fr/bofip/9244-PGP.html/identifiant=ACTU-2014-00112 | 2014-04-15 00:00:00 | 2b0c2ffd0e99d855fdb18fd80b34b8657764703ec58fa4e361788b04af338d0d | [
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] |
Série / Division :
RSA - CHAMP
Texte :
Les limites d'exonération de la contribution de l'employeur à l'acquisition des titres restaurant et des chèques-vacances
sont mises à jour.
Les commentaires relatifs aux conditions d'émission et d'utilisation des titres-restaurants sont également modifiés pour
intégrer les dispositions prévues par le
décret 2014-294 du 6 mars 2014 relatif
aux conditions d'émission et de validité et à l'utilisation des titres-restaurant.
Par ailleurs,
l'article
26 de la loi n° 2013-1278 du 29 décembre 2013 de finances pour 2014 abroge, à compter du 1er janvier 2014, le 9° septies de
l'article 81 du CGI qui prévoyait l'exonération d'impôt sur le revenu de l'aide à la réinsertion familiale et sociale des
anciens migrants dans leur pays d'origine.
Actualité liée :
X
Document lié :
BOI-RSA-CHAMP-20-50-30 : RSA -
Champ d'application - Éléments du revenu imposable - Revenus exonérés - Exonérations à caractère social
Signataire du document lié :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2014-00100 | https://bofip.impots.gouv.fr/bofip/9375-PGP.html/identifiant=ACTU-2014-00100 | 2014-04-03 00:00:00 | f664482ead6e959522ed00755d94fe294b2e490f189d358dd73aa1eb2372fb5f | [
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] |
Série / Division :
TVA - LIQ
Texte :
Afin de tenir compte des intempéries des mois de janvier et février 2014, il est admis que restent soumis au taux
réduit de 7 % les paiements des travaux visés au I-D-2 § 85 du BOI-TVA-LIQ-50 dont le solde est facturé avant le 1er avril 2014 et encaissé avant le 15 avril 2014 à la condition que ces travaux
soient réalisés en extérieur.
Actualité liée :
X
Document lié :
BOI-TVA-LIQ-50 : TVA - Liquidation - Conditions de mise en œuvre des taux de TVA
de 5,5%, 10% et 20 %
Signataire du document lié :
Bernard CAZENEUVE, Ministre délégué chargé du Budget | Bulletin officiel des finances publiques - impôts | ACTU-2014-00089 | https://bofip.impots.gouv.fr/bofip/9449-PGP.html/identifiant=ACTU-2014-00089 | 2014-03-19 00:00:00 | 736d5b68dde558d756e08dcc0d6649c06bd46e65818dfd54e3d2b9371daaac90 | [
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] |
Séries / Divisions :
IR - CHAMP, IR - LIQ, IR - RICI, IR - DOMIC
Texte :
A compter du 1er janvier 2014, le code général des impôts (CGI) et les autres dispositions de nature fiscale en
vigueur dans les départements et régions d'outre-mer sont applicables à Mayotte. L'
ordonnance n° 2013-837 du 19 septembre 2013 relative à l'adaptation du code des
douanes, du code général des impôts, du livre des procédures fiscales et d'autres dispositions législatives et douanières applicables à Mayotte a précisé les conditions de cette application et
prévu les adaptations nécessaires à la situation de Mayotte.
Ainsi, en ce qui concerne l'impôt sur le revenu, l'article 3 de l'ordonnance étend à Mayotte l'application des régimes
spécifiques (exonérations, réductions et crédits d'impôt) à l'impôt sur le revenu applicables aux autres départements d'outre-mer (DOM) et l'exclut des dispositifs concernant les collectivités
d'outre-mer. Notamment, les contribuables domiciliés à Mayotte bénéficient d'une réfaction de 40 % du montant de l'impôt sur le revenu, dans la limite de 6 700 euros.
L'article 4 prévoit des règles transitoires d'adaptation de la prime pour l'emploi aux spécificités de Mayotte. La prime
pour l'emploi attribuée aux contribuables domiciliés dans le département de Mayotte au 31 décembre de l'année d'imposition tient compte de l'écart entre le salaire interprofessionnel applicable à
Mayotte et le salaire interprofessionnel de croissance applicable en métropole, cet écart étant progressivement réduit jusqu'en 2017.
Ces dispositions s'appliquent à compter de l'imposition des revenus de l'année 2013.
Par ailleurs, les documents du BOFIP modifiés pour tenir compte de l'évolution du régime de Mayotte sont également modifiés pour apporter
diverses précisions :
- sur le statut pour l'impôt sur le revenu des collectivités d'outre-mer de Saint-Martin et de Saint-Barthélémy ;
- sur le taux de réfaction applicable aux contribuables qui transfèrent en cours d'année leur domicile d'un DOM vers un
autre ;
- sur la nature des justificatifs à joindre à la déclaration des revenus ;
- et, enfin, sur les modalités de prise en compte des dépenses d'accueil de jour pour le bénéfice de l'avantage fiscal
pour l'emploi d'un salarié à domicile et de la réduction d'impôt au titre de la dépendance.
Actualité liée :
X
Documents liés :
BOI-IR-CHAMP-10 : IR - Champ d'application et territorialité - Personnes imposables et
domicile fiscal
BOI-IR-LIQ-10-10-10-40 : IR - Liquidation - Détermination du quotient familial - Prise
en compte de la situation et des charges de famille - Personnes à charge - Cas particulier des contribuables étrangers
BOI-IR-LIQ-20-30-10 : IR - Liquidation - Modalités particulières d'imposition -
Départements d'outre-mer
BOI-IR-RICI-140 : IR - Réductions et crédits d'impôts - Dépenses afférentes à la
dépendance
BOI-IR-RICI-150-10 : IR - Réductions et crédits d'impôts - Sommes versées pour l'emploi
d'un salarié à domicile, à une association agréée ou à un organisme habilité ou conventionné ayant le même objet - Champ d'application
BOI-IR-RICI-180 : IR - Réduction d'impôt accordée au titre du financement en capital
d’œuvres cinématographiques ou audiovisuelles
BOI-IR-RICI-260 : IR - Réduction d'impôt accordée au titre de l'aide apportée à certains
créateurs d'entreprise
BOI-IR-RICI-310-20 : IR - Crédits d'impôt - Prime pour l'emploi - Détermination de la
prime pour l'emploi
BOI-IR-DOMIC-20 : IR - Acquisition d'un domicile en France ou transfert d'un domicile
fiscal hors de France
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2014-00172 | https://bofip.impots.gouv.fr/bofip/9471-PGP.html/identifiant=ACTU-2014-00172 | 2014-06-25 00:00:00 | 094315bf1bff4c0aaac311438b8aa8ccc80df37c2a266e1775158e70f92f5372 | [
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Séries / Divisions :
X
Texte :
Des opérations de remise à niveau au plan formel des documents du Bulletin officiel des finances
publiques-impôt sont réalisées chaque semaine depuis l'ouverture de l'application. Ces modifications génèrent de nouvelles versions pour chacun des documents concernés. Vous pouvez prendre
connaissance de ces modifications par le dispositif des fils RSS.
Ces nouvelles publications ne constituent pas des mises à jour doctrinales mais une correction de
la présentation formelle des documents (formatage des documents, correction d'erreurs orthographiques, réparation des liens internes et externes, etc.).
Seules les évolutions ou nouveautés doctrinales ou corrections d'erreurs dans la reprise de la
doctrine antérieure font l'objet d'actualités.
Les usagers abonnés dans leur messagerie au fil RSS "dernières publications" recevront un message pour chacun des documents republiés. Compte tenu du nombre important de documents susceptibles
d'êtres concernés, il est recommandé de privilégier l'abonnement au fil RSS "Actualités" qui ne signale que les évolutions doctrinales.
Signataire des documents liés :
Jean-pierre Lieb, Chef du service juridique de la fiscalité | Bulletin officiel des finances publiques - impôts | ACTU-2014-00029 | https://bofip.impots.gouv.fr/bofip/9333-PGP.html/identifiant=ACTU-2014-00029 | 2014-02-03 00:00:00 | caf60fdad4ac176aebb72884c4a08c1e1bfae5fe13cbd2bf9bdb60e0ad65680e | [
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] |
Série / Division :
TCA-FIN
Texte :
Une précision est apportée sur le redevable de la taxe sur les acquisitions de titres lorsque plusieurs prestataires de
services d'investissement (PSI) interviennent pour l'exécution de l'ordre d'achat du titre, s'agissant de la situation des PSI usuellement dénommés "tables d'intermédiation".
Actualité liée :
X
Document lié :
BOI-TCA-FIN-10-30 : TCA - Taxe sur les acquisitions de titres de capital ou assimilés -
Modalités de taxation
Signataire du document lié :
Véronique Bied-Charreton, directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2014-00210 | https://bofip.impots.gouv.fr/bofip/9655-PGP.html/identifiant=ACTU-2014-00210 | 2014-08-01 00:00:00 | 3fbbdb8f3282836157f2af6bd1e3f04ce01e9758fc42d45f037a3c0b91532c44 | [
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] |
Série - Divisions :
TVA - CHAMP, TVA - LIQ
Texte :
A compter du 1er janvier 2015 les droits d'entrée aux manifestations sportives qui
ne sont pas effectivement soumis à l'impôt sur les spectacles, sont taxés à la TVA. Le taux de TVA applicable est le taux réduit de 5,5%.
Actualités liées :
X
Documents liés :
BOI-TVA-CHAMP-30-10-10 : TVA - Champ d'application et territorialité - Opérations
exonérées en régime intérieur - Exonérations tendant à éviter une double imposition
BOI-TVA-LIQ-30-20-40 : TVA - Liquidation - Taux - Prestations de services imposables au
taux réduit - Spectacles
Signataire des documents liés :
Christian ECKERT, Secrétaire d'État chargé du Budget | Bulletin officiel des finances publiques - impôts | ACTU-2014-00249 | https://bofip.impots.gouv.fr/bofip/9669-PGP.html/identifiant=ACTU-2014-00249 | 2014-10-10 00:00:00 | 9da6da29bdd5ca86a7938b3dee0c37a13a34d977a39c4e35ec3f540493ccd590 | [
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] |
Série / Division :
IR - RICI
Texte :
Le commentaire relatif à la réduction d'impôt accordée au titre de certaines primes d'assurances
(CGI, art.199 septies) a été mis à jour à la suite de la publication de l'arrêté du 10 juin 2014 supprimant l'obligation
de joindre à la déclaration d'ensemble des revenus le certificat justifiant le bénéfice de la réduction d'impôt (CGI,
ann. IV, art. 17 E).
Cette mesure s'inscrit dans le prolongement du dispositif d'allègement des obligations déclaratives en matière d'impôt sur
le revenu pour 2013 issu de
l'article
17 de la loi n° 2013-1279 du 29 décembre 2013 de finances rectificative pour 2013.
Actualité liée :
07/05/2014 : IR - RSA - CF - Simplification des obligations déclaratives (loi n° 2013-1279 du 29 décembre 2013 de finances rectificative pour 2013,
art. 17)
Document lié :
BOI-IR-RICI-40 : IR - Réduction d'impôt accordée au titre de certaines primes
d'assurances
Signataire du document lié :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2015-00009 | https://bofip.impots.gouv.fr/bofip/9723-PGP.html/identifiant=ACTU-2015-00009 | 2015-01-26 00:00:00 | 32364402bf62fadc75e7b76a2dae783dc75745486fa741052520cc04f5eaebe7 | [
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] |
Série / Division :
PAT - CAP
Texte :
L'article
44 de la loi no 2014-1654 du 29 décembre 2014 de finances pour 2015 augmente forfaitairement de 2 € le montant de la contribution à l'audiovisuel public (CAP) due au titre de 2015 en
France métropolitaine avant indexation sur l'indice des prix à la consommation hors tabac tel qu'il est prévu dans le rapport économique, social et financier annexé au projet de loi de finances pour
2015, soit 0,9 %.
Ainsi les montants de la CAP due au titre de 2015 sont arrêtés à 136 € pour la France métropolitaine et à 86 € pour les
départements d'outre-mer.
Actualité liée :
X
Document lié :
BOI-PAT-CAP-20 : PAT - Contribution à l'audiovisuel public due par les particuliers -
Modalités d'établissement
Signataire du document lié :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2015-00038 | https://bofip.impots.gouv.fr/bofip/9896-PGP.html/identifiant=ACTU-2015-00038 | 2015-02-12 00:00:00 | b9f4e5b09fde8384b55cefe777d7cab1a1cee2a869b41056947ded01432b3e28 | [
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] |
Série / Division :
CF - CPF
Texte :
A compter de 2015, toutes les entreprises, quel que soit leur chiffre d'affaires, ont l'obligation de déposer, par voie
dématérialisée, leur déclaration de résultats.
Dans ce contexte, il n'est plus délivré d'agrément LASER pour les formulaires pour lesquels il existe une obligation de télédéclaration.
L'agrément LASER est ainsi supprimé pour les déclarations de résultats n° 2065, 2031, 2035, 2139, 2143, pour les
liasses BIC/IS, BNC et BA de même que pour la déclaration n° 1330-CVAE.
Actualité liée :
X
Document lié :
BOI-CF-CPF-20-20-20 : CF - Obligations des contribuables liées au contrôle - Edition laser
d'imprimés fiscaux autres qu'en matière de TVA
Signataire du document lié :
Laurent Martel, Sous-directeur des professionnels et de l'action en recouvrement | Bulletin officiel des finances publiques - impôts | ACTU-2015-00086 | https://bofip.impots.gouv.fr/bofip/9980-PGP.html/identifiant=ACTU-2015-00086 | 2015-04-01 00:00:00 | 5fb93d0595d34994b94d9b326ae7a49b7f4c97174258279f6e4bc66c645c6aa2 | [
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] |
A compter du 1er janvier 2015, dans le cadre du pacte de responsabilité et de solidarité, le rythme de publication des
instructions intéressant les entreprises est aménagé pour leur permettre d’alléger leur veille fiscale.
L'aménagement apporté au processus de publication des instructions fiscales est le suivant :
- les instructions intéressant exclusivement ou principalement la vie des entreprises sont publiées à échéance mensuelle,
le premier mercredi de chaque mois ;
- les instructions intéressant les particuliers sont publiées au fil de l'eau (sauf le premier mercredi de chaque mois) ;
- les réparations doctrinales ou formelles sont publiées aux mêmes échéances que les nouvelles instructions, soit au fil de
l'eau pour les instructions intéressant les particuliers et le premier mercredi de chaque mois pour celles concernant les entreprises. | Bulletin officiel des finances publiques - impôts | ACTU-2015-00006 | https://bofip.impots.gouv.fr/bofip/9804-PGP.html/identifiant=ACTU-2015-00006 | 2015-01-20 00:00:00 | a13d82fe6d9eedb85c35b96b582cd3c46d194e87979e4da7a7298a21eae9facd | [
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] |
Série / Division :
BA - BASE
Texte :
L'article
58 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019 prévoit à l'article 72 B bis du code général des
impôts (CGI) un régime optionnel de blocage de la valeur des stocks à rotation lente, comparable à celui anciennement prévu par
l'article 72 B du CGI et remplacé en 2006 par un mécanisme d'étalement et de lissage des revenus agricoles exceptionnels prévu
à l'article 75-0 A du CGI.
Le nouveau dispositif est applicable aux exercices ouverts à compter du 1er janvier 2019.
Actualité liée :
X
Documents liés :
BOI-BA-BASE-20-20-20 : BA - Base d'imposition - Régimes réels d'imposition - Détermination
du produit brut - Stocks
BOI-BA-BASE-20-20-20-30 : BA - Base d'imposition - Régimes réels d'imposition
- Détermination du produit brut - Stocks - Modalités spécifiques d'évaluation des avances aux cultures, des chevaux comptabilisés en stocks, des apports en sociétés et des productions agricoles
interposées
BOI-BA-BASE-20-20-20-40 : BA - Base d'imposition - Régimes réels d'imposition -
Détermination du produit brut - Stocks - Régime optionnel de blocage de la valeur des stocks à rotation lente
Signataire des documents liés :
Christophe Pourreau, directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2019-00148 | https://bofip.impots.gouv.fr/bofip/11877-PGP.html/identifiant=ACTU-2019-00148 | 2019-07-03 00:00:00 | 0f283c563807660e0f86d1043d3cdf294f8c33743fb26c8399c5312fa7aa3c81 | [
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] |
Série / Division :
BIC - CHG
Texte :
Le taux de référence servant au calcul du plafonnement des intérêts déductibles en application des
dispositions du 3° du 1 de l'article 39 du code général des impôts (CGI) a été mis à jour pour les exercices de douze
mois clos du 30 septembre 2019 au 30 décembre 2019.
Actualité liée :
X
Document lié :
BOI-BIC-CHG-50-50-30 : BIC - Frais et charges - Charges financières -
Intérêts des avances consenties par les associés en sus de leur part de capital - Taux d'intérêt limite
Signataire du document lié :
Bruno Mauchauffée, adjoint du Directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2019-00205 | https://bofip.impots.gouv.fr/bofip/12062-PGP.html/identifiant=ACTU-2019-00205 | 2019-11-06 00:00:00 | 8d639c1447648615c111edd27e76e22b07d69cff751af3da70e71cb5e9aff99d | [
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] |
Séries / Division :
BIC - AMT ; RES
Texte :
L’amortissement des accumulateurs ou des équipements spécifiques permettant l’utilisation du gaz de pétrole
liquéfié (GPL) ou de gaz naturel véhicules (GNV) nécessaires au fonctionnement des véhicules hybrides qui font l’objet d’une facturation séparée ou d’une mention distincte permettant de les identifier
lors de l’acquisition, et qui sont inscrits distinctement à l’actif n’est pas soumis à la limitation prévue par le 4 de l’article 39
du code général des impôts.
Actualité liée :
X
Documents liés :
BOI-BIC-AMT-20-30-10 : BIC - Amortissements - Régime des amortissements
exceptionnels - Mesures en faveur de la lutte contre les pollutions
BOI-BIC-AMT-20-40-50 : BIC - Amortissements - Régimes particuliers -
Amortissements des véhicules de tourisme
BOI-RES-000059 : RESCRIT - BIC - Amortissement des accumulateurs des
véhicules hybrides
Signataire des documents liés :
Edouard Marcus, chef du service juridique de la fiscalité | Bulletin officiel des finances publiques - impôts | ACTU-2019-00218 | https://bofip.impots.gouv.fr/bofip/12110-PGP.html/identifiant=ACTU-2019-00218 | 2019-12-18 00:00:00 | b8ee37fddefeac525110ca9232097df54e805fd753c458ec1498a0ba3983f73b | [
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] |
Série / Division :
IF - AUT
Texte :
L'article
59 de la loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020 modifie l'article 1600 du code général des impôts
(CGI) afin de tirer les conséquences des nouvelles modalités de financement du réseau des chambres de commerce et d'industrie (CCI) introduites par la
loi relative à à la croissance et à la transformation des entreprises (loi PACTE). En
application de ces dispositions, CCI France devient le seul affectataire de la taxe pour frais de chambres de commerce et d'industrie (TCCI) qui est constituée de deux contributions : la taxe
additionnelle à la cotisation foncière des entreprises (CFE) et la taxe additionnelle à la cotisation sur la valeur ajoutée des entreprises (CVAE).
Par ailleurs, compte tenu de cette affectation unique, il est prévu un taux unique national de taxe additionnelle à la CFE,
fixé par la loi à 0,89% à compter de 2023. Pendant une période transitoire de trois ans, des taux différenciés continueront à s'appliquer afin de converger vers le taux national en 2023. Cette
trajectoire entraine une baisse totale d'imposition de 380 millions d’euros d’ici 2023.
Actualité liée :
X
Document lié :
BOI-IF-AUT-10 : IF - AUT - Taxes et prélèvements additionnels aux impôts fonciers -
Taxe pour frais de chambres de commerce et d'industrie
Signataire du document lié :
Christophe Pourreau, directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2020-00059 | https://bofip.impots.gouv.fr/bofip/12253-PGP.html/identifiant=ACTU-2020-00059 | 2020-03-11 00:00:00 | e5cda3d2c143e2c3f1fe4f98074c11d94b2ed9e72c01d26d51654966c2b6616f | [
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Série / division :
RPPM - PVBMI
Texte :
En application des dispositions prévues au 8 du II de
l’article 150-0 A du code général des impôts (CGI) et au 1 du II de
l’article 163 quinquies C du CGI, les parts et actions dites de « carried interest » doivent notamment représenter
au moins 1% du montant total des souscriptions reçues par le fonds ou la société de capital-risque afin que les distributions et gains nets de cession de ces parts ou actions soient imposés dans la
catégorie des plus-values de cession de valeurs mobilières et de droits sociaux.
L’article
8 de la loi n° 2019-1479 du 28 décembre 2019 de finances 2020 assouplit cette condition en maintenant le taux d’investissement de 1 % du montant total des souscriptions dans la structure de
capital-risque pour sa fraction inférieure ou égale à un milliard d’euros, et en instaurant un taux d’investissement de 0,5 % du montant total des souscriptions dans la structure de capital-risque
pour sa fraction qui excède un milliard d’euros.
Ces dispositions s'appliquent aux gains nets réalisés et aux distributions perçues depuis le 1er
janvier 2020.
Actualité liée :
X
Document lié :
BOI-RPPM-PVBMI-60-10 : RPPM - Plus-values sur biens meubles incorporels -
Régimes spécifiques d’imposition des sommes ou valeurs auxquelles donnent droit les parts ou actions dites de « carried interest » - Régimes d’imposition des parts ou actions de « carried interest »
issus de l’article 15 de la loi n°2008-1425 du 27 décembre 2008 de finances pour 2009
Signataire du document lié :
Christophe Pourreau, directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2020-00109 | https://bofip.impots.gouv.fr/bofip/12290-PGP.html/identifiant=ACTU-2020-00109 | 2020-06-22 00:00:00 | cdb42fedcf3213727f15b4bc2c181f9d6cd73f3378f68896d1a82fbdfe537a60 | [
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Série / Division :
BIC - PVMV
Texte :
L'article 177 de la loi n° 2019-486 du 22 mai 2019 relative à la croissance et la transformation des entreprises crée les fonds de pérennité destinés à gérer les sociétés qui leur sont apportées dans le but de contribuer à la pérennité économique de ces sociétés et à réaliser ou financer des œuvres ou missions d'intérêt général.
L'article 14 de la loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020 instaure, au 7 quater de l'article 38 du code général des impôts (CGI), un sursis d'imposition applicable à la transmission à titre gratuit de titres réalisée par une entreprise au profit d'un fonds de pérennité lors de sa constitution.
Actualité liée :
x
Documents liés :
BOI-BIC-PVMV-30-30 : BIC - Plus-values et moins-values - Plus-values et moins-values du portefeuille-titres - Cession des titres du portefeuille
BOI-BIC-PVMV-30-30-130 : BIC - Plus-values et moins-values - Plus-values et moins-values du portefeuille-titres - Cession des titres du portefeuille - Dispositions particulières aux opérations de transmission à titre gratuit au profit d’un fonds de pérennité
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2020-00171 | https://bofip.impots.gouv.fr/bofip/12352-PGP.html/ACTU-2020-00171-4 | 2020-08-06 00:00:00 | 383665417010a4e52acf39bd4803eb7f7bcbf69970fd6a7b01c3ee6e32328f50 | [
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] |
Série / Division :
RFPI - SPEC
Texte :
Les propriétaires d'immeubles bâtis situés dans certains secteurs protégés, qui effectuent des travaux en
vue de la restauration complète de ces immeubles, peuvent imputer sur leur revenu global, sans limitation de montant, le déficit foncier résultant des dépenses afférentes à ces travaux, à l'exclusion
des intérêts d'emprunt, conformément aux dispositions du 3° du I de l'article 156 du code général des impôts.
Ce dispositif, dit « ancien Malraux », s'applique aux dépenses de restauration immobilière portant sur des
immeubles pour lesquels une demande de permis de construire ou une déclaration de travaux a été déposée au plus tard le 31 décembre 2008.
L'article
118 de la loi n° 2015-1785 du 29 décembre 2015 de finances pour 2016 limite dans le temps l'application de ce dispositif, en le réservant aux dépenses éligibles payées jusqu'au 31 décembre 2017.
Le dispositif « Ancien Malraux » cessera donc de produire ses effets à compter du 1er janvier 2018.
Actualité liée :
X
Documents liés :
BOI-RFPI-SPEC-40 : RFPI - Revenus fonciers - Dispositif « Ancien
Malraux »
BOI-RFPI-SPEC-40-10 : RFPI - Revenus fonciers - Dispositif « Ancien
Malraux » - Champ d'application
BOI-RFPI-SPEC-40-20 : RFPI - Revenus fonciers - Dispositif « Ancien
Malraux » - Modalités et conditions d'application
BOI-RFPI-SPEC-40-30 : RFPI - Revenus fonciers - Dispositif « Ancien
Malraux » - Obligations déclaratives - Cas de remise en cause
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2016-00122 | https://bofip.impots.gouv.fr/bofip/10426-PGP.html/identifiant=ACTU-2016-00122 | 2016-05-30 00:00:00 | 3b2fd6202321a1a1b4512d5c94270d9c0abc5944c3b9fc2d8f24f76e5cc0546f | [
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] |
Séries / Divisions :
BIC - CHAMP ; BIC - PVMV
Texte :
1/ L'article 155 du code général des impôts (CGI)
prévoit que l’activité de loueur en meublé est exercée à titre professionnel lorsque trois conditions sont cumulativement réunies :
- un membre du foyer fiscal au moins est inscrit au registre du commerce et des sociétés (RCS) en qualité de loueur
professionnel,
- les recettes annuelles retirées de cette activité par l'ensemble des membres du foyer fiscal excèdent 23 000 €,
- les recettes excèdent les revenus du foyer fiscal soumis à l'impôt sur le revenu.
Ces dispositions, anciennement prévues à
l'article 151 septies du CGI, ont été transférées à l'article 155 du CGI par
l'article
13 de la loi n° 2010-1658 du 29 décembre 2010 de finances rectificative pour 2010.
Dans une décision n° 2017-689 QPC du 8
février 2018, le Conseil constitutionnel a jugé contraire à la Constitution, pour la qualification de loueur en meublé à titre professionnel, la condition tenant à l’obligation d’inscription d’un
des membres du foyer fiscal au RCS prévue alors au VII de l'article 151 septies du CGI. À compter de cette décision, la
condition d'inscription au RCS figurant dans les dispositions actuelles de l'article 155 du CGI n'est plus exigée pour la
qualification de loueur en meublé professionnel.
2/ Par ailleurs, l'article 35 bis du
CGI prévoit que les personnes qui louent ou sous-louent une partie de leur habitation principale sont exonérées d'impôt sur le revenu pour les produits de cette location lorsque les pièces louées
constituent pour le locataire ou le sous-locataire en meublé sa résidence principale et que le prix de la location est fixé dans des limites raisonnables.
Pour apprécier si le prix de la location est raisonnable, l'administration publie deux plafonds selon les
régions, réévalués chaque année, en deçà desquels le loyer est réputé raisonnable.
Pour 2019, les plafonds annuels de loyer par mètre carré de surface habitable, charges non comprises, sont fixés
à 187 euros en Ile-de-France et à 138 euros dans les autres régions.
Actualité liée :
X
Documents liés :
BOI-BIC-CHAMP-40-10 : BIC - Champ d'application et territorialité - Location
meublée - Champ d'application et détermination du caractère professionnel de l'activité
BOI-BIC-CHAMP-40-20 : BIC - Champ d'application et territorialité - Location en meublé
- Régime fiscal
BOI-BIC-PVMV-40-20-20-20 : BIC - Plus-values et moins-values - Régimes particuliers -
Exonération des plus-values professionnelles réalisées lors du départ à la retraite du cédant - Conditions de l'exonération tenant à la nature des biens cédés
Signataire des documents liés :
Bruno Mauchauffée, Adjoint du Directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2019-00061 | https://bofip.impots.gouv.fr/bofip/11732-PGP.html/identifiant=ACTU-2019-00061 | 2019-03-20 00:00:00 | c235005ac53d34819d6002a272ff1b5798919e58a94bad918e48e4ede36396ee | [
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] |
Série(s) / division(s) :
TVA-LIQ
Texte :
Les modifications opérées dans les documents cités ci-dessous clarifient les mesures prises par
les autorités françaises afin de se mettre en conformité avec
l'arrêt C-119/11 de la
Cour de Justice de l'Union Européenne (CJUE).
Actualité(s) liée(s) :
X
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BOI-TVA-LIQ-30-20-40 : TVA - Liquidation - Taux - Prestations
de services imposables au taux réduit - Spectacles
BOI-TVA-LIQ-40-20 : TVA - Liquidation - Taux - Prestations de services imposables au taux
particulier de 2,10 % | Bulletin officiel des finances publiques - impôts | ACTU-2012-00011 | https://bofip.impots.gouv.fr/bofip/7936-PGP.html/identifiant=ACTU-2012-00011 | 2012-10-11 00:00:00 | 1d639c9bc26db5a6b172d8289ff831272a1232269153455ab7409b296600d7c1 | [
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Série / Division :
IF - TFB
Texte :
L'article
118 de la loi de finances n° 2019-1479 du 28 décembre 2019 de finances pour 2020 modifie les conditions d'application de l'exonération facultative de taxe foncière sur les propriétés bâties (TFPB)
pendant cinq ans à concurrence de 50 % ou de 100 % prévue à l'article 1383-0 B du code général des impôts (CGI) en faveur
des logements achevés avant le 1er janvier 1989 qui ont fait l'objet de dépenses d'équipement destinées à économiser l'énergie :
- d'une part, la durée d'exonération est réduite à trois ans ;
- d'autre part, les collectivités territoriales et les établissements publics de coopération intercommunale
(EPCI) à fiscalité propre peuvent désormais fixer librement la quotité de l'exonération par un taux compris entre 50 % et 100 %.
Ces dispositions sont applicables à compter du 1er janvier 2020.
Les délibérations votées en application de l’article 1383-0 B du CGI dans sa version en vigueur au 31
décembre 2019, qui ont institué l'exonération et en ont fixé le taux à 50 % ou à 100 %, restent applicables tant qu'elles n'ont pas été rapportées ou modifiées. La durée de l'exonération accordée sera
toutefois celle de la nouvelle législation en vigueur, soit trois ans.
L’article 118 de la loi de finances n° 2019-1479 du 28 décembre 2019 de finances
pour 2020 prévoit également que les logements déjà exonérés de TFPB en 2019, ou qui devaient l’être à compter de 2020, resteront exonérés dans les conditions prévues par les délibérations en vigueur
jusqu’au terme de la période de cinq ans.
Actualité liée :
X
Documents liés :
BOI-IF-TFB-10-180 : IF - Taxe foncière sur les propriétés bâties - Champ
d'application et territorialité - Exonérations de logements à vocation de développement durable
BOI-IF-TFB-10-180-10 : IF - Taxe foncière sur les propriétés bâties -
Champ d'application et territorialité - Exonérations de logements à vocation de développement durable - Exonérations en faveur des logements économes en énergie
BOI-IF-TFB-10-50-50-40 : IF - Taxe foncière sur les propriétés bâties -
Champ d'application et territorialité - Exonérations permanentes - Exonération sur délibération des collectivités territoriales - Exonération partielle en faveur des propriétaires de logements
construits à proximité d'une installation classée « Seveso »
BOI-IF-TFB-10-50-50-50 : IF - Taxe foncière sur les propriétés bâties -
Champ d'application et territorialité - Exonérations permanentes - Exonération sur délibération des collectivités territoriales - Exonération des logements édifiés antérieurement à la mise en place
d'un plan de prévention des risques miniers
Signataire des documents liés :
Bruno Mauchauffée, adjoint du directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2020-00103 | https://bofip.impots.gouv.fr/bofip/12248-PGP.html/identifiant=ACTU-2020-00103 | 2020-06-16 00:00:00 | be8d3907f4a2580d4e0583fad3c5534cb9ffb44826ef0a2757a1949ec2a3a275 | [
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] |
Série / Division :
CVAE - CHAMP
Texte :
Pour la détermination de la cotisation sur la valeur ajoutée des entreprises (CVAE), la valeur ajoutée des établissements bénéficiant d'une exonération ou d'un abattement de la base nette d'imposition à la cotisation foncière des entreprises (CFE) en raison de leur implantation dans une zone urbaine en difficulté fait l'objet, sur demande de l'entreprise, d'une exonération ou d'un abattement de même taux, dans la limite de plafonds actualisés chaque année en fonction de la variation de l'indice des prix à la consommation, hors tabac, de l'ensemble des ménages (code général des impôts (CGI), art. 1586 nonies, V et loi n° 2009-1673 du 30 décembre 2009 de finances pour 2010, art. 2, § 5.3.2).
La variation de cet indice étant de - 0,3 % en 2020, les plafonds d'exonération ou d'abattement applicables pour 2020 sont inférieurs de 0,3 % à ceux applicables pour 2019.
En conséquence, pour la CVAE due au titre de 2020 :
- le plafond d'exonération ou d'abattement applicable à la valeur ajoutée des établissements implantés en zone urbaine sensible (ZUS) ou dans un quartier prioritaire de la politique de la ville (QPV) (CGI, art. 1466 A, I et CGI, art. 1586 nonies, V) s'élève à 141 998 € par établissement ;
- le plafond d'exonération ou d'abattement applicable à la valeur ajoutée des établissements implantés dans une zone franche urbaine-territoire entrepreneur (ZFU-TE) (CGI, art. 1466 A, I sexies et CGI, art. 1586 nonies, V) s'élève à 385 898 € par établissement ;
- le plafond d'exonération ou d'abattement applicable à la valeur ajoutée des établissements implantés dans un QPV et exploités par une entreprise exerçant une activité commerciale (CGI, art. 1466 A, I septies et CGI, art. 1586 nonies, V) s'élève à 385 898 € par établissement.
Actualité liée :
X
Document lié :
BOI-CVAE-CHAMP-20-10 : CVAE - Champ d'application - Entreprises bénéficiant d'une exonération ou d'un abattement - Dispositions communes à tous les dispositifs d'exonération ou d'abattement facultatif
Signataire du document lié :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2021-00082 | https://bofip.impots.gouv.fr/bofip/12852-PGP.html/ACTU-2021-00082 | 2021-02-17 00:00:00 | cda02aa734ec767256dea547435edcf512bdae453ddd4f7d6f878bee0f66a901 | [
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Série / Division :
IF - TFPB
Texte :
L’article 128 de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021 permet aux communes et aux établissements publics de coopération intercommunale à fiscalité propre de fixer librement, à concurrence de 30 %, 40 %, 50 %, 60 %, 70 %, 80 %, 90 % ou 100 %, le taux initialement fixé à 30 % de l'abattement facultatif de taxe foncière sur les propriétés bâties prévu à l'article 1388 octies du code général des impôts (CGI) en faveur des logements faisant l'objet d'un bail réel solidaire conclu dans les conditions prévues de l'article L. 255-2 du code de la construction et de l'habitation (CCH) à l'article L. 255-19 du CCH.
Ces dispositions sont applicables à compter du 1er janvier 2021.
Les délibérations qui ont institué l'abattement au taux de 30 % votées en application de l’article 1388 octies du CGI dans sa version en vigueur au 31 décembre 2020, restent applicables tant qu'elles n'ont pas été rapportées ou modifiées.
L’article 128 de la loi n° 2020-1721 prévoit que les logements qui auraient bénéficié, au titre de 2021, de l'abattement prévu à l'article 1388 octies du CGI dans sa rédaction en vigueur au 31 décembre 2020, continuent à en bénéficier dans les conditions prévues à l'article 1388 octies du CGI dans sa rédaction en vigueur au 31 décembre 2020 pour la durée restant à courir.
Actualité liée :
X
Document lié :
BOI-IF-TFB-20-30-60 : IF - Taxe foncière sur les propriétés bâties - Base d'imposition - Abattements spéciaux - Logements faisant l'objet d'un bail réel solidaire
Signataire du document lié :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2021-00144 | https://bofip.impots.gouv.fr/bofip/13007-PGP.html/ACTU-2021-00144 | 2021-03-30 00:00:00 | 60945fc44f3e5ad5095766738c424db1d2333b25a5b858a92573748f4d10fdc6 | [
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] |
Séries / Divisions :
BIC - CHAMP ; IF - TFB ; IF - CFE
Texte :
L'article 223 de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021 prévoit la prorogation de deux ans, soit jusqu'au 31 décembre 2022, des exonérations fiscales (impôt sur les bénéfices, taxe foncière sur les propriétés bâties et cotisation foncière des entreprises) codifiées respectivement à l'article 44 duodecies du code général des impôts (CGI), à l'article 1383 H du CGI et au I quinquies A de l'article 1466 A du CGI, applicables dans les bassins d'emploi à redynamiser.
Actualité liée :
X
Documents liés :
BOI-BIC-CHAMP-80-10-50 : BIC - Champ d'application et territorialité - Exonérations - Entreprises ou activités implantées dans certaines zones du territoire - Activités implantées dans les bassins d'emploi à redynamiser
BOI-IF-TFB-10-160-20 : IF - Taxe foncière sur les propriétés bâties - Champ d'application et territorialité - Exonération des immeubles situés dans des zones délimitées - Exonération des immeubles appartenant à des entreprises implantées dans les bassins d'emploi à redynamiser
BOI-IF-CFE-10-30-60-50 : IF - Cotisation foncière des entreprises - Champ d'application - Personnes et activités exonérées - Autres exonérations facultatives temporaires - Bassins d'emploi à redynamiser
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2021-00169 | https://bofip.impots.gouv.fr/bofip/13061-PGP.html/ACTU-2021-00169 | 2021-05-26 00:00:00 | 18457a3fbf5f24d5c9b40e4695da390982ff39fba352b7fb8dadfc1598110d52 | [
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Série / Division :
IS - RICI
Texte :
L’article 22 de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021 institue un crédit d'impôt en faveur des représentations théâtrales d'œuvres dramatiques codifié à l’article 220 sexdecies du code général des impôts.
Ce crédit d'impôt est réservé aux entreprises exerçant l'activité d'entrepreneur de spectacles vivants au sens de l'article L. 7122-2 du code du travail, ayant la responsabilité du spectacle et supportant le coût des créations. Seules les entreprises assujetties à l'impôt sur les sociétés peuvent bénéficier de ce crédit d'impôt sous réserve de l'obtention d'un agrément délivré par le ministère chargé de la culture.
Le crédit d'impôt, calculé au titre de chaque exercice, est égal à 15 % (ou 30 % pour les entreprises qui satisfont à la définition des micro, petites et moyennes entreprises) du montant total des dépenses éligibles, retenues dans un plafond de 500 000 € par spectacle engagées jusqu'au 31 décembre 2024.
Ce dispositif s'applique aux demandes d'agrément provisoire déposées à compter du 1er janvier 2021.
Actualité liée :
X
Documents liés :
BOI-IS-RICI-10 : IS - Réductions et crédits d'impôt - Crédits d'impôt
BOI-IS-RICI-10-47 : IS - Réductions et crédits d'impôt - Crédit d'impôt en faveur des représentations théâtrales d’œuvres dramatiques
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2021-00129 | https://bofip.impots.gouv.fr/bofip/12958-PGP.html/ACTU-2021-00129 | 2021-06-09 00:00:00 | 4fe70152ea9564286607dce88abed46d7b26c07ca0ac82bed0e228183bf84354 | [
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] |
Séries / Divisions :
IR - RICI ; IS - RICI ; BAREME
Texte :
La présente publication intègre le commentaire des ajustements successifs des dispositifs de soutien au logement social outre-mer opérés depuis la loi de finances pour 2020.
Le dispositif de crédit d'impôt prévu à l'article 244 quater X du code général des impôts (CGI) a fait l'objet de plusieurs aménagements dans le cadre de la loi n° 2019-1479 du 29 décembre 2019 de finances pour 2020 et de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021.
L'article 141 de la loi n° 2019-1479 du 29 décembre 2019 de finances pour 2020 modifie les modalités de détermination des quotas de logements outre-mer financés à l’aide de prêts locatifs sociaux (PLS) éligibles au dispositif.
L'article 142 de la loi n° 2019-1479 du 29 décembre 2019 de finances pour 2020 ouvre le bénéfice du crédit d’impôt aux travaux de démolition préalables à la construction de logements sociaux.
En outre, l'article 144 de la loi n° 2019-1479 du 29 décembre 2019 de finances pour 2020 ouvre le bénéfice du crédit d’impôt aux travaux de rénovation et de réhabilitation de logements sociaux aux logements sociaux détenus par les bailleurs sociaux dans les quartiers prioritaires de la ville (QPV).
Enfin, l’article 106 de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021 modifie le quota logements PLS pouvant être agréé chaque année par le Préfet dans le département de la Réunion.
Par ailleurs, les plafonds de loyers et de ressources applicables aux logements sociaux bénéficiant des dispositifs d'aide fiscale prévus à l'article 199 undecies C du CGI et à l'article 244 quater X du CGI sont actualisés pour 2020 et 2021.
Actualité liée :
X
Documents liés :
BOI-IR-RICI-380-10-10 : IR - Réductions et crédits d'impôt - Réduction d'impôt au titre de l'acquisition ou de la construction de logements sociaux outre-mer - Champ d'application - Contribuables bénéficiaires et nature des investissements éligibles
BOI-IR-RICI-380-10-20 : IR - Réductions et crédits d'impôt - Réduction d'impôt au titre de l'acquisition ou de la construction de logements sociaux outre-mer - Champ d'application - Conditions d'application
BOI-IR-RICI-380-10-30 : IR - Réductions et crédits d'impôt - Réduction d'impôt au titre de l'acquisition ou de la construction de logements sociaux outre-mer - Champ d'application - Règles particulières en cas d'investissement indirect
BOI-IR-RICI-380-20 : IR - Réductions et crédits d'impôt - Réduction d'impôt au titre de l'acquisition ou de la construction de logements sociaux outre-mer - Modalités d'application
BOI-IR-RICI-380-30 : IR - Réductions et crédits d'impôt - Réduction d'impôt au titre de l'acquisition ou de la construction de logements sociaux outre-mer - Remise en cause de la réduction d'impôt et sanctions
BOI-IS-RICI-10-70 : IS - Réductions et crédits d'impôt - Crédit d'impôt en faveur de l'acquisition ou de la construction de logements sociaux outre-mer
BOI-IS-RICI-10-70-10 : IS - Réductions et crédits d'impôt - Crédit d'impôt en faveur de l'acquisition ou de la construction de logements sociaux outre-mer - Champ d'application
BOI-IS-RICI-10-70-20 : IS - Réductions et crédits d'impôt - Crédit d'impôt en faveur de l'acquisition ou de la construction de logements sociaux outre-mer - Modalités de détermination du crédit d'impôt
BOI-IS-RICI-10-70-30 : IS - Réductions et crédits d'impôt - Crédit d'impôt en faveur de l'acquisition ou de la construction de logements sociaux outre-mer - Utilisation du crédit d'impôt et obligations des bénéficiaires
BOI-BAREME-000019 : BAREME - IR - Plafonds annuels des ressources et des loyers applicables entre 2009 et 2021 pour certains investissements réalisés outre-mer (CGI, art. 199 undecies C et 244 quater X)
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2021-00202 | https://bofip.impots.gouv.fr/bofip/13152-PGP.html/ACTU-2021-00202 | 2021-06-09 00:00:00 | 7cdcdc096ae5a2569fe85ea337956fb0c58e337d42340b653169bca07cba8ebe | [
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Séries / Divisions :
BIC - PVMV ; IS - BASE ; IS - FUS
Texte :
L'article 33 de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021 rétablit temporairement les dispositions de l'article 39 novodecies du code général des impôts (CGI) permettant l'étalement de la plus-value réalisée à l'occasion de la cession d'un immeuble par une entreprise à une société de crédit-bail. En application de ces dispositions, l'étalement de la plus-value de cession-bail s'applique aux cessions réalisées entre le 1er janvier 2021 et le 30 juin 2023 ayant fait l'objet d'un accord de financement accepté par le crédit-preneur entre le 28 septembre 2020 et le 31 décembre 2022.
Le dispositif d'étalement de la plus-value ainsi rétabli s'applique à la cession d'un immeuble affecté par le crédit-preneur à son activité commerciale, industrielle, artisanale, libérale ou agricole. Le dispositif ne s'applique donc pas à l'immeuble affecté à des activités de gestion de son propre patrimoine. Par exception, le dispositif est applicable lorsque l'immeuble est loué par l'entreprise cédante à une entreprise avec laquelle elle entretient des liens de dépendance au sens du 12 de l'article 39 du CGI et qui affecte l'immeuble à une activité commerciale, industrielle, artisanale, libérale ou agricole.
Actualité liée :
x
Documents liés :
BOI-BIC-PVMV-40-20-60 : BIC - Plus-values et moins-values - Régimes particuliers - Plus et moins-values réalisées en fin d'exploitation - Etalement de la plus-value réalisée lors de la cession d'un immeuble par une entreprise à une société de crédit-bail
BOI-IS-BASE-20-30 : IS - Base d'imposition - Régimes particuliers applicables aux plus-values ou moins-values réalisées par les sociétés passibles de l'impôt sur les sociétés
BOI-IS-FUS-10-20-40-10 : IS - Fusions et opérations assimilées - Régime de droit commun et régime spécial des fusions de sociétés relevant de l'impôt sur les sociétés - Régime spécial des fusions - Obligations de la société absorbante - Personne morale passible de l'impôt sur les sociétés d'après le régime de droit commun sur l'intégralité de ses résultats - Règles indépendantes du mode de transcription des apports
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2021-00174 | https://bofip.impots.gouv.fr/bofip/13069-PGP.html/ACTU-2021-00174 | 2021-06-23 00:00:00 | 6d6a45892caf773c86f1ce719e65cd4830ab5f8773d74cc510d2264d4ec14626 | [
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Série / Division :
RES - TVA
Texte :
Le dispositif d'autoliquidation de la TVA prévu au 2 septies de l'article 283 du code général des impôts s'applique aux transferts d'unités de réduction d'émissions certifiées et d'unités de réduction d'émissions vérifiées (CER-VER).
Actualité liée :
x
Document lié :
BOI-RES-TVA-000075 : RES - Taxe sur la valeur ajoutée - Régimes d'imposition et obligations déclaratives et comptables - Transferts de quotas d'émission de gaz à effet de serre - Opérations portant sur les unités de réduction d'émissions certifiées ou vérifiées
BOI-TVA-DECLA-10-10-20 : TVA - Régimes d'imposition et obligations déclaratives et comptables - Redevable de la taxe - Livraisons de biens et prestations de services - Détermination du redevable (mise à jour en cours de rédaction)
Signataire du document lié :
Laurent Perrin, chef du bureau fiscalité des transactions et régime fiscal des OSBL | Bulletin officiel des finances publiques - impôts | ACTU-2021-00093 | https://bofip.impots.gouv.fr/bofip/12872-PGP.html/ACTU-2021-00093 | 2021-03-03 00:00:00 | 1b727228dfbec8b7f0b2cc501908fdc1b78988d58c7108d9172c94c344c66a39 | [
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] |
Série / Division :
X
Texte :
Des opérations de remise à niveau au plan formel des documents du
Bulletin officiel des finances publiques-impôt sont réalisées régulièrement depuis l'ouverture de la base documentaire. Ces modifications génèrent de nouvelles versions pour chacun des documents
concernés. Vous pouvez prendre connaissance de ces modifications par le dispositif des fils RSS.
Ces nouvelles publications ne constituent pas des mises à
jour doctrinales mais une correction de la présentation formelle des documents (formatage des documents, correction d'erreurs orthographiques, réparation des liens internes et externes,
etc.).
Signataire du document lié :
Florence Lerat, sous-directrice du contentieux des impôts des professionnels | Bulletin officiel des finances publiques - impôts | ACTU-2019-00217 | https://bofip.impots.gouv.fr/bofip/11945-PGP.html/identifiant=ACTU-2019-00217 | 2019-12-18 00:00:00 | df32bb86173f36cfbd2c70a44979faf694064c9366288e7d96e3b3694ccdb64f | [
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] |
Séries(s)/ Divisions(s) :
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Texte :
Des opérations de remise à niveau au plan formel des documents du Bulletin officiel des finances
publiques-impôt sont réalisées chaque semaine depuis l'ouverture de l'application. Ces modifications générent de nouvelles versions pour chacun des documents concernés. Une information exhaustive est
disponible http://bofip.impots.gouv.fr/bofip/ext/rss/last-rss.xml .
Ces nouvelles publications ne constituent pas des mises à jour doctrinales mais une correction de
la présentation formelle des documents (formatage des documents, correction d'erreurs orthographiques, réparation des liens internes et externes, etc.).
Seules les évolutions ou nouveautés doctrinales ou corrections d'erreurs dans la reprise de la
doctrine antérieure font l'objet d'actualités.
Les usagers abonnés dans leur messagerie au fil RSS "dernières publications" recevront un message pour chacun des documents republiés. Compte tenu du nombre important de documents susceptibles
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Signataire des documents liés :
Jean-Pierre Lieb, chef du service juridique de la fiscalité | Bulletin officiel des finances publiques - impôts | ACTU-2012-00052 | https://bofip.impots.gouv.fr/bofip/8323-PGP.html/identifiant=ACTU-2012-00052 | 2012-12-10 00:00:00 | e03c74b1de06a998a569922437e4c7298ba52c1576ab4e61df289284ed645b04 | [
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Série / Division :
ENR - TIM
Texte :
Le 22° du I de l'article 21 de la loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020 a supprimé, pour les opérations dont le fait générateur intervient à compter du 1er janvier 2020, la taxe sur les permis de conduire prévue à l'article 1599 terdecies du code général des impôts (CGI) et à l'article 1599 quaterdecies du CGI.
En conséquence, les commentaires doctrinaux afférents à cette taxe sont retirés.
Actualité liée :
X
Document lié :
BOI-ENR-TIM-20-60-10 : ENR - Timbre et taxes assimilées - Permis de conduire
Signataire du document lié :
Matthieu Deconinck, sous-directeur de la fiscalité des transactions, fiscalité énergétique et environnementale | Bulletin officiel des finances publiques - impôts | ACTU-2022-00055 | https://bofip.impots.gouv.fr/bofip/13531-PGP.html/ACTU-2022-00055 | 2022-04-28 00:00:00 | 5db1c8daea2762b0ab5776213a3c59fb669e9c3911d17eeabf54ff5fb0d9bbd4 | [
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] |
Séries / Divisions :
RES - IS ; IS - RICI
Texte :
Les dépenses de ventousage peuvent être comprises dans l’assiette du crédit d’impôt en faveur du cinéma et de l’audiovisuel prévu à l’article 220 sexies du code général des impôts.
Actualité liée :
X
Document lié :
BOI-RES-IS-000090 : RES - Impôt sur les sociétés - Réductions d'impôt et crédits d'impôt - Prise en compte des dépenses de ventousage dans l'assiette du crédit d'impôt en faveur du cinéma et de l'audiovisuel
Signataire du document lié :
Florence Lerat, sous-directrice de la sécurité juridique des professionnels | Bulletin officiel des finances publiques - impôts | ACTU-2021-00151 | https://bofip.impots.gouv.fr/bofip/13022-PGP.html/ACTU-2021-00151 | 2022-06-08 00:00:00 | d660c3f581f617116bfe28743a6bd719a471d0a93c1fbecb2a1d6e8444d11398 | [
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Série / Division :
IR - RICI
Texte :
Les 9° et 10° du I de l'article 72 de la loi n° 2022-1726 du 30 décembre 2022 de finances pour 2023 abrogent respectivement :
l'article 199 quatervicies du code général des impôts (CGI) qui prévoyait une réduction d’impôt au titre des souscriptions au capital d’une SOFIPÊCHE ;
l'article 200 octies du CGI qui prévoyait une réduction d’impôt au titre de l’aide apportée à certains créateurs d’entreprise.
En conséquence, les commentaires doctrinaux afférents à ces réductions d'impôt sont retirés.
Actualité liée :
X
Documents liés :
BOI-IR-RICI-210 : IR - Réduction d'impôt accordée au titre des souscriptions au capital d'une SOFIPÊCHEBOI-IR-RICI-260 : IR - Réduction d'impôt accordée au titre de l'aide apportée à certains créateurs d'entreprise
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2023-00014 | https://bofip.impots.gouv.fr/bofip/13806-PGP.html/ACTU-2023-00014 | 2023-02-14 00:00:00 | db3397363828e1a620050e6fa18fb049d614766105c1892ec6b599b636c7d78f | [
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Série / Division :BIC - CHGTexte :En application de l'arrêté du 26 janvier 2023 portant adoption de mesures transitoires sur le calcul de l'usure en application de l'article L. 314-8 du code de la consommation et de l'article L. 313-5 du code monétaire et financier, les seuils de l'usure prévus au premier alinéa de l'article L. 314-6 du code de la consommation et à l'article L. 313-5 du code monétaire et financier sont, à titre transitoire, calculés mensuellement par la Banque de France. Il en va de même s'agissant des taux effectifs moyens pratiqués par les établissements de crédit au cours des trois mois précédents. Ces modalités de fixation du seuil de l'usure et d'actualisation des taux effectifs moyens sont applicables à compter du 1er février 2023, pour une durée de douze mois.Dans cette situation, le taux maximum des intérêts admis en déduction d'un point de vue fiscal peut ainsi être actualisé selon la même périodicité, et pris en compte par les entreprises pour chaque exercice clos au cours de la période concernée. En effet, il est rappelé que dès la publication au Journal officiel des taux effectifs moyens, les entreprises peuvent utiliser, pour déterminer ces taux de référence pour les fractions de trimestres civils comprises dans leur exercice, les taux moyens correspondants. Le taux de référence servant au calcul du plafonnement des intérêts déductibles en application des dispositions du 3° du 1 de l'article 39 du code général des impôts a, par conséquent, été mis à jour pour les exercices de douze mois clos du 30 septembre 2023 au 30 décembre 2023. Actualité liée :XDocument lié :BOI-BIC-CHG-50-50-30 : BIC - Frais et charges - Charges financières - Intérêts des avances consenties par les associés en sus de leur part de capital - Taux d'intérêt limiteSignataire du document lié :Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2024-00002 | https://bofip.impots.gouv.fr/bofip/14108-PGP.html/ACTU-2024-00002 | 2024-01-17 00:00:00 | d3c5ffe02b0d2daa4a7f2abbf5a5303f6d9ec7f8afc1e5f7d67c34c172ae51b1 | [
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Série / Division :TPS - TSTexte :L'article 8 de la loi n° 2023-1250 du 26 décembre 2023 de financement de la sécurité sociale pour 2024 étend le bénéfice de l'exonération de taxe sur les salaires prévue en faveur des établissements publics de coopération culturelle mentionnés à l'article L. 1431-1 du code général des collectivités territoriales aux établissements publics de coopération environnementale (EPCE) relevant de ces mêmes dispositions.Ainsi, en application du 1 de l'article 231 du code général des impôts, sont exonérés de taxe sur les salaires les EPCE à raison des rémunérations qu'ils versent à compter du 1er janvier 2024.Document lié :BOI-TPS-TS-10-10-20 : Taxes et participations sur les salaires - Taxe sur les salaires - Champ d'application - Personnes exonéréesSignataire du document lié :Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2024-00044 | https://bofip.impots.gouv.fr/bofip/14153-PGP.html/ACTU-2024-00044 | 2024-02-21 00:00:00 | c7bbe2260e10a9e4064ddb311c11d6783b2e7bff3bc5c047dcb5477ecc424621 | [
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Séries / Divisions :RFPI ; BNC - RICI ; BIC - RICI ; IS - RICI ; DJC - COVID19Texte :Le 4° du II de l'article 110 de la loi n° 2023-1322 du 29 décembre 2023 de finances pour 2024 a abrogé l'article 20 de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021 qui prévoyait un crédit d'impôt en faveur des bailleurs personnes physiques ou personnes morales qui consentent des abandons et renonciations de loyers dus au titre du mois de novembre 2020, au bénéfice des entreprises locataires particulièrement affectées par les mesures prises pour limiter la propagation de l’épidémie de Covid-19.En conséquence, les commentaires relatifs à ce dispositif sont retirés.Actualité liée :XDocuments liés :BOI-RFPI : RFPI - Revenus fonciers et profits du patrimoine immobilierBOI-BNC-RICI : BNC - Réductions et crédits d'impôtBOI-BIC-RICI-10 : BIC - Réductions et crédits d'impôt - Crédits d'impôtBOI-IS-RICI-10 : IS - Réductions et crédits d'impôt - Crédits d'impôtBOI-DJC-COVID19-10 : DJC - COVID19 - Mesures fiscales spécifiques en période de crise sanitaire COVID19BOI-DJC-COVID19-10-10 : DJC - COVID19 - Mesures fiscales spécifiques en période de crise sanitaire COVID19 - Crédit d'impôt en faveur des bailleurs consentant des abandons de loyers à certaines entreprises locatairesSignataire des documents liés :Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2024-00025 | https://bofip.impots.gouv.fr/bofip/14133-PGP.html/ACTU-2024-00025 | 2024-02-28 00:00:00 | 08e6c79e994c7ccc846c8a5e06d5fa565f227ceef1cb7f97ba6f64759f33a469 | [
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Séries / Divisions :RSA - ES ; RPPM - RCMTexte :1/ Le Conseil d'État, par une décision du 8 décembre 2023 (CE, décision du 8 décembre 2023, n° 482922, ECLI:FR:CECHR:2023:482922.20231208), a jugé que les commentaires des paragraphes 540 et 585 du BOI-RPPM-RCM-40-50-20-20 publié le 25 septembre 2017 ajoutent aux dispositions de l'article L. 221-31 du code monétaire et financier (CoMoFi) qu'ils ont pour objet d'interpréter.En conséquence, les commentaires des paragraphes 540 et 585 du BOI-RPPM-RCM-40-50-20-20 sont modifiés et, corrélativement, ceux du paragraphe 30 du BOI-RSA-ES-20-40-20 sont retirés.2/ Le BOI-RPPM-RCM-40-50-20-20 est par ailleurs mis à jour des dispositions du IV de l'article 39 de la loi n° 2023-973 du 23 octobre 2023 relative à l'industrie verte qui a modifié l'article L. 221-31 du CoMoFi précisant les emplois éligibles au plan d'épargne en actions.Les autres mises à jour relatives à l'article 39 de la loi n° 2023-973 du 23 octobre 2023 feront l'objet de commentaires ultérieurs.Actualité liée :XDocuments liés :BOI-RSA-ES-20-40-20 : RSA - Épargne salariale et actionnariat salarié - Actionnariat salarié - Bons de souscription de parts de créateur d'entreprise (BSPCE) - Caractéristiques et modalités d'émission des BSPCEBOI-RPPM-RCM-40-50-20-20 : RPPM - Revenus de capitaux mobiliers, gains et profits assimilés - Régimes particuliers - Plan d'épargne en actions (PEA) - Modalités de fonctionnement du PEA - Gestion du PEASignataire des documents liés :Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2024-00072 | https://bofip.impots.gouv.fr/bofip/14188-PGP.html/ACTU-2024-00072 | 2024-05-16 00:00:00 | d3a7cd70ffcf838ec44ed02b2571065d380878a2f0ad13c083e390805da275be | [
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Série / Division :AIS - MOBTexte :L’article 100 de la loi n° 2023-1322 du 29 décembre 2023 de finances pour 2024 a institué, à compter du 1er janvier 2024, une taxe sur l’exploitation des infrastructures de transport de longue distance, codifiée de l'article L. 425-1 du code des impositions sur les biens et services (CIBS) à l'article L. 425-20 du CIBS.Elle donne lieu au paiement d'acomptes dès 2024, sur la base de l'activité constatée au 31 décembre 2023, en vue d'une constatation définitive en avril 2025.Actualité liée :XDocuments liés :BOI-AIS : AIS - Autres impositions sectoriellesBOI-AIS-MOB : AIS - MobilitésBOI-AIS-MOB-50 : AIS - Mobilités - Taxe sur l'exploitation des infrastructures de transport de longue distanceSignataire des documents liés :Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2024-00136 | https://bofip.impots.gouv.fr/bofip/14301-PGP.html/ACTU-2024-00136 | 2024-06-12 00:00:00 | 5b4012251b5ed93983706db12063cca8329cb99670e127d468a4c5d397c6ae64 | [
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Séries / Divisions :RPPM - RCM ; RPPM - PVBMI ; ANNXTexte :Les modalités de fonctionnement du plan d'épargne en actions (PEA) et du plan d’épargne en actions destiné au financement des petites et moyennes entreprises et des entreprises de taille intermédiaire (PEA-PME) ont fait l'objet d'aménagements.1/ Les articles 89 à 93 de la loi n° 2019-486 du 22 mai 2019 relative à la croissance et la transformation des entreprises (dite « loi PACTE ») ont aménagé et assoupli les modalités de fonctionnement du PEA et du PEA-PME en prévoyant notamment :la réduction de la durée de blocage du plan de huit ans à cinq ans ;la création de nouveaux cas de retraits anticipés n'entraînant pas la clôture du plan : cas résultant de certains événements exceptionnels qui affectent le titulaire du plan ou son conjoint ou partenaire de pacte civil de solidarité (invalidité, licenciement, mise à la retraite anticipée) ou la société dont les titres figurent sur le PEA ou le PEA-PME (procédure de liquidation judiciaire) ;la possibilité, pour les personnes physiques majeures rattachées au foyer fiscal d'un contribuable, d'ouvrir un PEA (avec un plafond de versement spécifique) ;l’extension au financement participatif et aux obligations remboursables en actions non cotées du champ des emplois éligibles au PEA-PME ;le relèvement du plafond de versement en numéraire du PEA-PME de 75 000 € à 225 000 € ;la mise en place de plafonds de versements du PEA et du PEA-PME partiellement fongibles avec un plafond global de versements fixé à 225 000 €.Ces dispositions entrent en vigueur le 24 mai 2019.Corrélativement, le décret n° 2020-122 du 13 février 2020 modifiant les obligations déclaratives relatives aux gains de cession de valeurs mobilières et de droits sociaux réalisés notamment dans le cadre d'un PEA ou d’un PEA-PME procède aux différentes mesures de coordination rendues nécessaires par loi n° 2019-486 du 22 mai 2019, en mettant à jour, au sein de l'annexe II au code général des impôts, les obligations déclaratives relatives aux gains de cession de valeurs mobilières et de droits sociaux.2/ L'article 39 de la loi n° 2023-973 du 23 octobre 2023 relative à l’industrie verte a rendu les investissements intermédiés suivants éligibles :au PEA et au PEA-PME :les titres financiers émis par des sociétés de libre partenariat, des sociétés de financement spécialisé ou des fonds de financement spécialisé qui emploient plus de 75 % de leurs actifs en titres éligibles respectivement au PEA et au PEA-PME ;les parts ou actions de fonds professionnels spécialisés (FPS) et fonds professionnels de capital investissement (FPCI) qui s'engagent à constituer, au plus tard à la clôture du quatrième exercice du fonds, au moins 75 % de leur actif en actifs financiers éligibles au quota mentionné au I de l'article L. 214-28 du code monétaire et financier (CoMoFi) et émis par des sociétés satisfaisant aux conditions d’implantation et d’imposition les rendant éligibles respectivement au PEA et au PEA-PME ;les titres financiers émis par des fonds d'investissement alternatif (FIA) qui ont reçu l’autorisation d’utiliser la dénomination « ELTIF », sous réserve notamment qu’ils s’engagent à investir le quota mentionné au paragraphe 1 de l’article 13 du règlement (UE) 2015/760 du Parlement européen et du Conseil du 29 avril 2015 relatif aux fonds européens d'investissement à long terme, directement ou indirectement, dans des sociétés satisfaisant aux conditions d’implantation et d’imposition les rendant éligibles respectivement au PEA et au PEA-PME ;au seul PEA, les parts de fonds communs de placement à risques (FCPR), FCPI et fonds d'investissement de proximité (FIP) qui s’engagent à constituer, au plus tard à la clôture du quatrième exercice, au moins 75 % de leurs actifs en actifs financiers éligibles au quota mentionné au I de l'article L. 214-28 du CoMoFi et émis par des sociétés satisfaisant aux conditions d’implantation et d’imposition les rendant éligibles au PEA.Ces dispositions entrent en vigueur le 25 octobre 2023.3/ L’article 8 de la loi n° 2023-1322 du 29 décembre 2023 de finances pour 2024 précise le caractère imposable de la plus-value réalisée sur des obligations remboursables en actions non cotées pour la fraction qui excède le double du montant du placement en cas de retrait du titre du PEA-PME.4/ La loi n° 2024-537 du 13 juin 2024 visant à accroître le financement des entreprises et l’attractivité de la France rend éligible :au PEA les droits ou bons de souscription ou d'attribution attachés aux actions et parts de société éligibles à ces plans (loi n° 2024-537 du 13 juin 2024, art. 4) ;au PEA-PME les titres de sociétés cotées dont la capitalisation boursière est inférieure à deux milliards d’euros (loi n° 2024-537 du 13 juin 2024, art. 5) et les investissements intermédiés réalisés via des sociétés de capital-risque (loi n° 2024-537 du 13 juin 2024, art. 6).Ces dispositions entrent en vigueur le 15 juin 2024.Actualité liée :XDocuments liés :BOI-RPPM-RCM-40-50 : RPPM - Revenus de capitaux mobiliers, gains et profits assimilés - Régimes particuliers - Plan d'épargne en actionsBOI-RPPM-RCM-40-50-10 : RPPM - Revenus de capitaux mobiliers, gains et profits assimilés - Régimes particuliers - Plan d'épargne en actions - Ouverture du PEABOI-RPPM-RCM-40-50-20 : RPPM - Revenus de capitaux mobiliers, gains et profits assimilés - Régimes particuliers - Plan d'épargne en actions - Modalités de fonctionnement du PEABOI-RPPM-RCM-40-50-20-10 : RPPM - Revenus de capitaux mobiliers, gains et profits assimilés - Régimes particuliers - Plan d'épargne en actions - Modalités de fonctionnement du PEA - Versements sur un PEABOI-RPPM-RCM-40-50-20-20 : RPPM - Revenus de capitaux mobiliers, gains et profits assimilés - Régimes particuliers - Plan d'épargne en actions - Modalités de fonctionnement du PEA - Gestion du PEABOI-RPPM-RCM-40-50-30 : RPPM - Revenus de capitaux mobiliers, gains et profits assimilés - Régimes particuliers - Plan d'épargne en actions - Régime fiscal du PEABOI-RPPM-RCM-40-50-40 : RPPM - Revenus de capitaux mobiliers, gains et profits assimilés - Régimes particuliers - Plan d'épargne en actions - Conséquences des retraits effectués sur un PEABOI-RPPM-RCM-40-50-50 : RPPM - Revenus de capitaux mobiliers, gains et profits assimilés - Régimes particuliers - Plan d'épargne en actions - Sanctions du non-respect des conditions de fonctionnement du PEABOI-RPPM-RCM-40-50-60 : RPPM - Revenus de capitaux mobiliers, gains et profits assimilés - Régimes particuliers - Plan d'épargne en actions - Dispositions diversesBOI-RPPM-RCM-40-55 : RPPM - Revenus de capitaux mobiliers, gains et profits assimilés - Régimes particuliers - Plan d'épargne en actions destiné au financement des petites et moyennes entreprises et des entreprises de taille intermédiaire (PEA-PME)BOI-RPPM-PVBMI-20-10-20-20 : RPPM - Plus-values sur biens meubles incorporels - Base d'imposition - Calcul du gain net de cession - Prix ou valeur d'acquisition - Prix d’acquisition à titre onéreux - Cas particuliersBOI-ANNX-000071 : ANNEXE - RPPM - IS - Liste des impôts équivalents à l'impôt sur les sociétés français pour différents pays dont les membres de l'Union européenne et de l'Espace économique européenBOI-ANNX-000072 : ANNEXE - RPPM - Tableau récapitulatif des conséquences fiscales des retraits d'espèces ou de titres, des rachats de contrats ou de la clôture d'un PEASignataire des documents liés :Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2022-00105 | https://bofip.impots.gouv.fr/bofip/13648-PGP.html/ACTU-2022-00105 | 2024-07-30 00:00:00 | edd6d4c94976646c4a8fa866d8d216bfc3feb3e680cc406e01a9ec8046d45cdc | [
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Série / Division :INT - CVBTexte :Une précision rédactionnelle est apportée sur les modalités de la dénonciation de la convention fiscale entre la France et le Burkina Faso.Actualité liée :17/07/2024 : INT - Dénonciation de la convention fiscale entre la France et le Burkina FasoDocument lié :BOI-INT-CVB-BFA : INT - Convention fiscale entre la France et le Burkina FasoSignataire du document lié :Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2024-00192 | https://bofip.impots.gouv.fr/bofip/14406-PGP.html/ACTU-2024-00192 | 2024-08-07 00:00:00 | d9a1ed745cc76d33b4f75ab5b4560f9573938aec9ba2ccbacf817dde38e6fd92 | [
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] |
1
Les acquisitions d'immeubles destinés à l'habitation sont soumises au taux de droit commun,
toutefois le législateur a institué deux dispositifs qui ont vocation à réduire l'assiette taxable et qui prennent la forme d'un abattement :
- l'abattement visé à
l'article 1594 F ter du CGI susceptible d'être accordé par le conseil général,
- l'abattement prévu à
l'article 1055 bis du CGI applicable, sous certaines conditions, aux premières cessions de construction nouvelle.
I. Le tarif applicable aux acquisitions d'immeubles destinés à l'habitation et aux garages
10
Conformément aux dispositions combinées de
l'article 683
du CGI et l'article
1594 D du CGI, les mutations à titre onéreux d'immeubles à usage d'habitation et de garages sont soumises au taux de
droit commun de la taxe de publicité foncière ou du droit d'enregistrement.
Il convient d'ajouter à ce taux la taxe additionnelle perçue au profit des communes
(CGI,
art. 1584) ou du fonds de péréquation départemental
(CGI,
art. 1595 bis) ainsi que le prélèvement pour
frais d'assiette, de recouvrement, de dégrèvements et de non-valeurs prévu à l'article 1647-V du CGI. .
Conformément au deuxième alinéa de
l'article 1594 D du CGI, les conseils généraux ont, dans une certaine limite, la faculté de modifier le taux de droit commun.
Par ailleurs, l'article
1043 A du CGI, qui prévoit la réduction de moitié des droits de mutation exigibles en Guyane, ne s'applique pas aux mutations passibles du droit prévu à
l'article 1594 D du CGI.
II. La détermination de l'assiette taxable
20
La taxe de publicité foncière ou le droit d'enregistrement exigible sur les mutations à titre
onéreux d'immeubles d'habitation et de garages (et la taxe additionnelle) sont liquidés sur le prix exprimé dans l'acte ou sur la valeur vénale réelle de l'immeuble si elle est supérieure, dans les
conditions prévues ci-avant (cf. BOI-ENR-DMTOI-10-10-20).
30
Toutefois, conformément aux dispositions prévues à
l'article 1594 F ter du CGI, les conseils généraux ont la possibilité d'instituer un abattement sur l'assiette de la taxe
de publicité foncière ou du droit d'enregistrement en faveur des acquisitions d'immeubles d'habitation et de garages, étant observé que ces conseils généraux peuvent limiter leur décision d'instituer
l'abattement aux acquisitions portant sur des immeubles d'habitation ou de garages situés dans les zones de revitalisation rurale définies à
l'article 1465 A du CGI.
40
Enfin, conformément aux dispositions de
l'article 1055 bis du CGI, la première cession à titre onéreux des immeubles acquis neufs ou en état futur d'achèvement par
acte authentique signé entre le 1er juin 1993 et le 31 décembre 1994 inclus, qui ont été exclusivement affectés à l'habitation principale pendant une durée minimale de 5 ans au jour de la
mutation, bénéficie, sous certaines conditions, d'une exonération partielle de droit de mutation à titre onéreux qui prend la forme d'un abattement, dont le montant est fixé à
l'article 1055 bis du CGI , sur l'assiette de
la taxe de publicité foncière ou du droit d'enregistrement.
Il est précisé que les abattements prévus à
l'article 1594 F
ter du CGI et l'article
1055 bis du CGI peuvent, le cas échéant, se cumuler.
A. L'assiette peut être réduite à concurrence d'un abattement accordé par les conseils généraux
50
L'article 1594 F ter
du CGI offre aux conseils généraux la possibilité d'accorder deux types d'abattement.
1. Application d'un abattement général
a. Champ d'application de l'abattement
60
L'abattement prévu à
l'article 1594 F ter du CGI concerne les acquisitions :
- d'immeubles ou de fractions d'immeubles destinés à être affectés à l'habitation, à la
condition que l'acquéreur prenne l'engagement de ne pas les affecter à un usage autre pendant une durée minimale de trois ans à compter de la date de l'acte d'acquisition ;
- de terrains ou de locaux à usage de garages, à la condition que l'acquéreur prenne
l'engagement de ne pas affecter les terrains ou locaux à une exploitation à caractère commercial ou professionnel pendant une durée minimale de trois ans à compter de la date de l'acte d'acquisition.
b. Conditions d'application de l'abattement
1° Délibération du conseil général
70
L'application de l'abattement est subordonnée à une délibération expresse du conseil général
qui doit en fixer le montant. Cette délibération doit être prise dans les délais prévus à l'article 1594 E du CGI.
L'article 1594 F ter du CGI encadre le montant de l'abattement susceptible d'être accordé
80
L'adoption de l'abattement par le conseil général a pour effet de réduire, à due concurrence
du montant de cet abattement, l'assiette de la taxe de publicité foncière ou du droit d'enregistrement.
L'abattement concerne toutes les mutations d'immeubles ou de fractions d'immeubles affectés à
l'habitation et toutes celles de terrains ou de locaux à usage de garages, qui sont situés sur le territoire du département qui l'a institué.
Il se cumule, le cas échéant, avec celui prévu à
l'article 1055 bis du CGI.
Il est appliqué sur le prix stipulé dans l'acte, augmenté des charges imposées à l'acquéreur
ou sur la valeur vénale du bien si elle est supérieure.
Il ne concerne pas, en revanche, la taxe additionnelle communale qui est liquidée sur le
montant brut de l'assiette du droit de mutation avant l'application de l'abattement voté par le conseil général.
La liste des départements ayant institué l'abattement sans limitation :est accessible sur le
site
« impôts.gouv.fr »(
professionnels-accès spécialisés-notaires et géomètres experts).
2° Engagement d'affectation
90
Pour obtenir le bénéfice de l'abattement visé à
l'article 1594 F ter du CGI, l'acquéreur doit prendre l'engagement d'affecter à l'habitation les immeubles ou fractions
d'immeubles faisant l'objet de la mutation pendant une durée minimale de trois ans à compter de la date de l'acte d'acquisition.
100
L'application littérale du texte conduirait l'administration à refuser le bénéfice de la
taxation réduite dans le cas où l'engagement n'est pas inclus dans l'acte d'acquisition. Il a cependant été décidé, par mesure de tempérament, de permettre à l'acquéreur de réparer cette omission dans
un acte complémentaire soumis au droit fixe. La restitution de l'excédent de taxe perçu lors de l'acquisition peut alors être accordée dans le délai de réclamation prévu à
l'article R*196-1 du LPF. Bien entendu, c'est la date de l'acte d'acquisition, et non celle de l'acte complémentaire,
qui sert de point de départ au délai de trois ans imparti par l'article 1594 F ter du CGI. Par suite, la restitution de
la taxe ne peut intervenir que si l'intéressé justifie que les biens n'ont pas été affectés à un autre usage que l'habitation depuis la date de l'acte d'acquisition.
2. Application d'un abattement limité aux biens situés dans les zones de revitalisation rurale
110
L'article 1594 F
ter avant dernier alinéa du CGI donne
aux conseils généraux la possibilité d'instituer un abattement sur l'assiette de la taxe de publicité foncière ou du droit d'enregistrement applicable aux acquisitions d'immeubles à usage d'habitation
ou de garages en en limitant le bénéfice aux seules mutations qui portent sur des biens situés dans les zones de revitalisation rurale définies à
l'article 1465 A du CGI.
a. Immeubles concernés
120
Le bénéfice de l'abattement prévu à
l'article 1594 F ter du CGI peut être limité par les conseils généraux aux acquisitions d'immeubles qui sont situés dans
les zones de revitalisation rurale.
130
Sont concernées par ce dispositif, les acquisitions d'immeubles mentionnés à
l'article 1594 F ter du CGI, c'est-à-dire, d'immeubles ou de fractions d'immeubles destinés à être affectés à
l'habitation ou de terrains ou de locaux à usage de garages.
140
Le bénéfice du dispositif est subordonné à la condition que les biens acquis soient situés
dans les zones de revitalisation rurale définies à l'article 1465 A du CGI, qui prévoit des exonérations temporaires de
cotisation foncière des entreprises en faveur d'opérations réalisées dans ces zones.
b. Conditions d'application
150
Comme lorsqu'il est applicable à toutes les acquisitions d'immeubles entrant dans le champ
d'application de l'article 1594 F ter du CGI, l'application de l'abattement dont le bénéfice est limité aux seules
mutations à titre onéreux de biens situés dans les zones de revitalisation rurale est subordonnée à une délibération du conseil général qui doit en fixer le montant. Cette délibération doit être prise
dans les délais prévus à l'article 1594 E du CGI.
160
L'adoption de l'abattement par le conseil général a pour conséquence de réduire, à due
concurrence, l'assiette de la taxe de publicité foncière ou du droit d'enregistrement applicable aux acquisitions portant sur des immeubles ou des fractions d'immeubles à usage d'habitation ou sur des
terrains ou locaux à usage de garages, qui sont situés dans les zones de revitalisation rurale.
L'abattement est appliqué sur le prix stipulé dans l'acte augmenté des charges imposées à
l'acquéreur ou sur la valeur vénale du bien si elle est supérieure. Il ne concerne pas la taxe additionnelle communale qui est liquidée sur le montant brut de l'assiette du droit de mutation avant
application de l'abattement.
Les conseils généraux ont la possibilité, par des délibérations spécifiques, d'instituer
l'abattement général prévu aux quatre premiers alinéas de l'article 1594 F ter du CGI et d'en limiter éventuellement le
champ d'application conformément aux dispositions de l'article 1594 F
ter alinéa 5 du CGI.
170
Cela étant, les deux dispositifs en cause sont exclusifs l'un de l'autre. Ils ne peuvent être
adoptés tous les deux par un même conseil général et, par suite, coexister dans un même département.
Dans l'hypothèse où un conseil général adopte l'abattement général prévu aux quatre premiers
alinéas de l'article 1594 F ter du CGI, celui-ci s'applique à toutes les mutations concernées quelle que soit la
situation des biens dans le département, y compris dans les zones de revitalisation rurale. En revanche, en cas d'adoption de l'abattement limité conformément aux dispositions du cinquième alinéa de
l'article 1594 F ter du CGI, celui-ci ne s'applique qu'aux acquisitions portant sur des biens sis dans les zones de
revitalisation rurale du département.
B. L'assiette peut, sous certaines conditions, être réduite en cas de première cession à titre onéreux d'une construction
nouvelle
1. Champ d'application de l'abattement applicable en cas de première cession à titre onéreux d'une construction nouvelle
a. Biens concernés
180
Il s'agit des immeubles acquis neufs ou en état futur d'achèvement, par acte authentique signé
entre le 1er juin 1993 et le 31 décembre 1994, qui ont été exclusivement affectés à l'habitation principale pendant une durée minimale de cinq ans au jour de leur première transmission, et pour
lesquels l'acquéreur n'a pas bénéficié des réductions d'impôt prévues en matière d'impôt sur le revenu en faveur de l'investissement immobilier dans les départements et autres collectivités françaises
d'outre-mer (CGI, art, 199 undecies
A ).
1° Immeubles acquis neufs ou en état futur d'achèvement.
190
Un immeuble neuf est un immeuble achevé mais qui n'a fait l'objet d'aucune utilisation depuis
sa construction.
Un immeuble acquis en l'état futur d'achèvement est celui pour lequel la déclaration
d'achèvement des travaux prévue par la réglementation de l'urbanisme est déposée à la mairie postérieurement à la date d'acquisition.
Le présent dispositif ne s'applique ni aux terrains à bâtir, ni aux parts de sociétés de
gestion ou d'investissement (SCI, SCPI, SII).
En revanche, il s'applique aux parts des sociétés mentionnées à
l'article 1655 ter du CGI dont les associés sont réputés être directement propriétaires des logements correspondant à leurs
droits dans la société.
Enfin, il est admis que le régime de faveur s'applique aux opérations portant sur des
immeubles ayant fait l'objet d'une rénovation lourde ou de réhabilitation exceptionnelle achevés avant le 1er juillet 1994 et acquis entre le 1er juin 1993 et le 31 décembre 1994 sous le régime de la
TVA immobilière.
Remarque : Ces opérations qui impliquent la reprise totale ou importante des
structures intérieures, parfois assorties d'addition de construction ou de modification des aspects extérieurs de l'immeuble peuvent être, sur le plan fiscal, assimilées à de véritables opérations de
construction.
2° Date d'acquisition des biens
200
Les immeubles acquis neufs visés par la loi sont ceux qui font l'objet d'une acquisition par
acte authentique, signé entre le 1er juin 1993 et le 31 décembre 1994 inclus.
Les immeubles acquis en état futur d'achèvement visés par la loi sont ceux pour lesquels la
déclaration d'achèvement des travaux est déposée avant le 1er juillet 1994 à la mairie de la commune sur le territoire de laquelle l'immeuble a été édifié.
Le régime de faveur n'est pas applicable aux immeubles construits ou rénovés par leur
propriétaire ou par un tiers pour le compte de ce dernier et qui ne font pas l'objet d'une acquisition en tant qu'immeuble bâti.
3° Affectation de l'immeuble
210
L'article 1055 bis-2°
du CGI limite l'application du régime de faveur aux immeubles qui, lors de leur première transmission à titre onéreux, auront été exclusivement affectés de manière continue à l'habitation
principale pendant une durée minimale de cinq ans à compter de leur acquisition ou de leur achèvement, s'il est postérieur.
Le délai de cinq ans se décompte de quantième à quantième selon les règles de calcul des
délais applicables en matière de droits d'enregistrement (cf. BOI-ENR-DG-40-10-40).
La notion d'habitation principale doit s'entendre comme en matière d'impôt sur le revenu ou
d'impôts directs locaux (cf. BOI-IF-TH-20-20).
Il s'agit donc, d'une manière générale, du logement dans lequel le contribuable réside
habituellement et effectivement avec sa famille.
Sont également retenues comme étant affectées à l'habitation principale les dépendances
immédiates du logement (caves, greniers, terrasses, buanderies, etc.).
L'exemption s'étend aux terrains sur lesquels sont édifiées les nouvelles constructions à
concurrence d'une superficie de 2 500 m2 s'il s'agit d'une maison individuelle et à concurrence de la superficie couverte par les constructions, leurs cours et jardins, s'il s'agit d'un immeuble
collectif.
La condition d'affectation à l'habitation principale peut être remplie par l'acquéreur
lui-même ou par toute autre personne qui bénéficie d'une autorisation d'occuper le logement, à la condition que cette dernière en fasse son habitation principale (location, mise à la disposition
gratuite d'un membre de la famille de l'acquéreur...).
Dès lors, ne peuvent être regardés comme affectés à l'habitation principale :
- les locaux à usage industriel, commercial ou professionnel ;
- les logements servant de résidences secondaires ;
- les garages et emplacements de stationnement ; il est admis toutefois que ces biens
bénéficient du régime de faveur s'ils ont été acquis et sont cédés dans le même acte que le logement lui-même ;
- les logements inoccupés. Dans ce dernier cas, la condition d'affectation de l'immeuble sera
toutefois considérée comme remplie si la période d'inoccupation correspond aux délais d'usages locaux nécessaires à la mise en location des biens.
4° Non-cumul des dispositions de l'article
793-2-4° du CGI et
l'article 1055 bis du CGI avec les réductions
prévues en matière d'impôt sur le revenu.
220
L'exonération ne s'applique pas aux immeubles pour lesquels l'acquéreur a bénéficié des
réductions d'impôt pour investissement immobilier visées à
l'article
199 undecies ancien du CGI et
l'article 199 undecies A du CGI.
b. Mutations concernées
230
Le dispositif prévu à
l'article 1055 bis du CGI s'applique à la première cession à titre onéreux depuis l'acquisition originaire d'immeubles
visés aux §180 à 220.
Dans le cas où la première mutation à titre onéreux n'aurait pas bénéficié de l'exonération,
le bénéfice de l'exemption n'est pas reportable sur les mutations ultérieures des mêmes biens.
2. Modalités d'application de l'exonération de droits de mutation à titre onéreux
240
L'article 1055 bis du
CGI prévoit une exonération partielle de droits de mutation à titre onéreux qui prend la forme d'un abattement sur l'assiette, pour le calcul des droits afférents à la première cession à titre
onéreux de biens visés à l'article 793-2-4° du CGI.
Par cessions à titre onéreux, il convient d'entendre les ventes, les échanges, les apports à
titre onéreux, les adjudications, les dations en paiement.
a. Conditions d'application de l'abattement applicable en cas de première cession à titre onéreux d'une construction
nouvelle
250
Outre les conditions déjà examinées aux § 180 à
240, la mesure de faveur est subordonnée au respect des deux conditions suivantes :
1° L'immeuble cédé ne doit pas avoir fait l'objet d'une transmission à titre gratuit depuis son acquisition
260
Il n'est donc pas possible de bénéficier successivement pour un même immeuble de l'exonération
de droits de mutation à titre gratuit et de l'abattement visé à l'article 1055 bis du CGI.
2° L'acquéreur doit prendre l'engagement de ne pas affecter l'immeuble à un autre usage que l'habitation pendant une durée
minimale de trois ans à compter de la date de l'acte d'acquisition
270
La durée de cet engagement est indépendante de celle de l'obligation d'affectation de
l'immeuble à l'habitation principale de l'acquéreur ou de l'occupant prévue à l'article 1055 bis-2° du
CGI. Elle s'y ajoute.
b. Liquidation des droits de mutation à titre onéreux
280
L'abattement s'applique sur l'assiette des droits, c'est-à-dire le prix stipulé dans l'acte ou
la valeur vénale de l'immeuble si elle est supérieure, soumise au droit d'enregistrement ou à la taxe de publicité foncière.
L'abattement visé à
l'article 1055 bis du CGI est un abattement global, attaché à la valeur totale de l'immeuble. Dès lors, en cas de cession
d'une quote-part de l'immeuble, l'abattement s'applique au prorata de la valeur des droits indivis ou démembrés cédés par rapport à la valeur totale de l'immeuble.
Il se cumule, le cas échéant, avec l'abattement sur l'assiette de la taxe applicable aux
mutations à titre onéreux d'immeubles à usage d'habitation que les conseils généraux ont la faculté d'instituer dans leur département
(CGI, art 1594 F ter ; cf.
§ 40 et suivants).
3. Obligations des parties
290
L'article 294 E
de l'annexe II au CGI fixe les obligations des parties.
a. Obligations déclaratives des parties dans l'acte
300
Les actes de cession à titre onéreux comprenant des biens mentionnés à
l'article 793-2-4° du CGI doivent comporter les mentions suivantes :
- outre les références de la publication de l'acte d'acquisition du bien, telles qu'elles
sont prévues à l'article
32
alinéa
2 du décret n° 55-1350 du
14 octobre 1955 pris pour l'application du décret du 4 janvier 1955 modifié portant réforme de la publicité foncière, la date d'acquisition des biens, l'identité des parties ainsi que les nom,
qualités et résidence du rédacteur de l'acte ;
- la déclaration que l'immeuble a été exclusivement affecté de manière continue à
l'habitation principale à compter de son acquisition ou de son achèvement s'il est postérieur et ce, pendant une période minimale de cinq ans ;
- l'affirmation que le cédant n'a pas bénéficié pour cet immeuble des réductions d'impôt
prévues à l'article 199 undecies A du
CGI ;
- l'engagement par l'acquéreur de maintien à l'habitation mentionné à
l'article 1055 bis
3° du
CGI.
b. Pièces Justificatives
310
Lors de leur dépôt à la formalité, les actes de cession à titre onéreux doivent être appuyés
d'une copie de la déclaration d'achèvement des travaux mentionnée à l'article 793-2-4° du CGI.
III. Déchéance de ces régimes de faveur.
320
En cas de non-respect de l'engagement d'affectation à l'habitation souscrit dans le cadre de
l'article 1594 F ter du CGI ou dans le
cadre de l'article 1055 bis du CGI, l'acquéreur est tenu d'acquitter le complément de taxe de publicité foncière ou de
droits d'enregistrement et de frais d'assiette, de recouvrement, de dégrèvements et de non-valeurs dont l'acquisition a été dispensée, augmentés de l'intérêt de retard prévu à
l'article 1727 du CGI.
330
En cas de déchéance du régime prévu à
l'article 1055 bis du CGI, l'allégement fiscal accordé est remis en cause, en totalité ou en partie. | Bulletin officiel des finances publiques - impôts | BOI-ENR-DMTOI-10-30 | https://bofip.impots.gouv.fr/bofip/3288-PGP.html/identifiant=BOI-ENR-DMTOI-10-30-20120912 | 2012-09-12 00:00:00 | b2e11e508996b1d3bc9929c60655f12dfde4b27b7bff23415538e9fbb31ccf91 | [
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1
Les règles de taxation des mutations de propriété à titre onéreux de biens meubles distinguent :
- les cessions de fonds de commerce ou de clientèles et conventions assimilées (titre 1, cf.
BOI-ENR-DMTOM-10) ;
- les cessions d'offices publics et ministériels (titre 2, cf.
BOI-ENR-DMTOM-20) ;
- les cessions de droit à un bail d'immeubles et conventions assimilées (titre 3, cf.
BOI-ENR-DMTOM-30) ;
- les cessions de droits sociaux (titre 4, cf. BOI-ENR-DMTOM-40) ;
- les autres ventes de meubles (titre 5, cf. BOI-ENR-DMTOM-50).
10
Les lois fiscales étant des lois territoriales, les droits de mutation ne s'appliquent, en
principe, qu'aux actes passés en France portant sur des biens français. Toutefois, lorsqu'elles s'opèrent par acte passé en France, les transmissions à titre onéreux de biens mobiliers étrangers,
corporels ou incorporels, sont soumises aux droits de mutation dans les mêmes conditions que si elles avaient pour objet des biens français de même nature
(article 718 du code général des impôts [CGI]).
Le caractère français ou étranger d'un bien meuble dépend de son assiette. Celle-ci peut être
matérielle, pour les meubles corporels, les fonds de commerce et les clientèles. A défaut de matérialité, l'assiette est censée se situer au siège de la société ou de l'organisme émetteur pour les
valeurs mobilières et parts sociales ou au domicile du débiteur pour les créances.
Remarque : Pour l'application des lois fiscales, la France
comprend la France métropolitaine et les départements d'outre-mer (Martinique, Guadeloupe, Guyane, Réunion).
20
L'application de ces principes entraîne les conséquences fiscales suivantes :
- s'agissant des mutations de meubles français constatées par actes passés en France : elles
relèvent en tout état de cause à la formalité de l'enregistrement (assujettissement obligatoire ou présentation volontaire selon la nature des biens concernés) ;
- s'agissant des mutations de meubles étrangers constatées par actes passés en France : en
vertu de l'article 718 du CGI, elles, sont soumises aux droits de mutation dans les mêmes conditions que si elles avaient pour
objet des biens français de même nature ;
- s'agissant des mutations de meubles français constatées par actes passés à l'étranger :
elles doivent, à défaut d'actes en France, être déclarées dans les mêmes conditions que s'il s'agissait de conventions verbales
(CGI, art. 638) ;
La cession d'une marque exploitée, par acte passé à l'étranger, doit donner lieu à
imposition de la clientèle qui y est attachée si la marque est soumise au droit français, autrement dit si celle-ci est protégée du fait de son enregistrement auprès de l'Institut national de la
propriété industrielle (Cour de Cassation,
Chambre commerciale, arrêt n° 90-11870 du 24 mars 1992).
- s'agissant des mutations de meubles étrangers constatées par actes passés à l'étranger :
elles ne sont soumises à aucune formalité en France. Si l'acte est présenté volontairement à la formalité, seul le droit fixe des actes innomés est dû. | Bulletin officiel des finances publiques - impôts | BOI-ENR-DMTOM | https://bofip.impots.gouv.fr/bofip/3321-PGP.html/identifiant=BOI-ENR-DMTOM-20120912 | 2012-09-12 00:00:00 | c8ee3008c099447540c8186b84bf03cec2871c1ffa66f3e6e59864562e0d7a49 | [
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Actualité liée : 03/06/2020 : IS - RPPM -
Aménagement du régime des sociétés mères et filiales et du régime des distributions – Fusion et scission entre sociétés sœurs (loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020, art. 43)
1
Cette sous-section est consacrée exclusivement à l'imposition des revenus distribués.
I. Fusion
10
La fusion est l'opération par laquelle une ou plusieurs sociétés transmettent, par suite et au
moment de leur dissolution sans liquidation, l'ensemble de leur patrimoine à une société existante ou à une société nouvelle qu'elles constituent, moyennant l'attribution aux associés de la (ou des)
société(s) absorbée(s) de titres de la société bénéficiaire des apports (code de commerce [C. com.], art. L. 236-1 et suivants).
(20)
A. Régime applicable à l'attribution des titres représentatifs de l'apport aux membres de la société absorbée
30
À la suite de l'opération de fusion, les membres de la société absorbée reçoivent généralement
les titres de la société absorbante créés en représentation des apports effectués par la société absorbée.
Dans la mesure où la valeur réelle de ces titres excède la fraction du capital de la société
absorbée correspondant à des apports réels ou assimilés, la différence constitue, sur le plan fiscal, un boni de fusion normalement passible de l'impôt au titre des revenus mobiliers.
40
Toutefois, conformément au 1 de
l'article 115 du code général des impôts (CGI), en cas de fusion de sociétés, l'attribution des titres représentatifs de
l'apport aux membres de la société absorbée n'est pas considérée comme une distribution de revenus mobiliers. Cette disposition s'applique sous réserve que l'opération réponde à la définition des
fusions prévue au 1° du I de l'article 210-0 A du CGI et précisée au
I § 1 à 20 du BOI-IS-FUS-10-20-10, et ceci quel que soit le régime fiscal sous lequel a été placée l'opération au regard de l'impôt sur les
sociétés (c'est-à-dire que le régime spécial prévu à l'article 210 A du CGI ait, ou non, été effectivement appliqué).
Remarque : Le 1 de
l'article 121 du CGI prévoit que les dispositions du 1 de l'article 115 du CGI sont applicables en cas de fusion intéressant des
sociétés dont l'une au moins est étrangère. Cette disposition n'est toutefois applicable que si l'opération de fusion répond aux caractéristiques mentionnées au 1° du I de l'article 210-0 A du CGI
(I-A § 40) et qu'elle respecte les conditions prévues au II de l'article 210-0 A du CGI (limitation géographique de l'opération de fusion). Pour plus de précisions sur cette dernière
condition, il convient de se reporter au II-C § 150 à 190 du BOI-IS-FUS-10-20-20.
Cela étant, sont exclues du dispositif prévu au 1 de l'article 115 du CGI les opérations de
fusion ayant comme objet principal ou comme un de leurs objectifs principaux la fraude ou l'évasion fiscales (CGI, art. 210-0 A, III). Pour plus de précisions sur les conditions d'application de cette
exclusion, il convient de se reporter au II-D § 193 et 195 du BOI-IS-FUS-10-20-20.
50
Le dispositif prévu au 1 de l'article 115 du CGI n'est applicable qu'aux attributions
d'actions ou de parts sociales émises par la société absorbante en rémunération de l'apport au bénéfice des actionnaires de la société absorbée ou de ses porteurs de parts sociales.
Ainsi, l'attribution de parts bénéficiaires ou d'obligations constitue une distribution
imposable.
L'attribution par la société absorbée à ses propres associés des actions de la société
absorbante qu'elle détenait déjà en portefeuille est soumise aux impositions de droit commun.
Inversement, lorsque la société absorbante possède une participation dans la société absorbée,
les membres de cette dernière société peuvent décider que l'actif social sera transmis à la société absorbante, pour partie, à titre d'allotissement, et, pour le surplus, à titre d'apport. Dans cette
hypothèse, seule l'attribution gratuite d'actions ou de parts sociales n'est pas regardée comme une distribution de revenus mobiliers.
(60 - 70)
80
Enfin, lorsque la société absorbante est une société en commandite simple, les associés dont
la quote-part dans les résultats de la société absorbée était soumise à l'impôt sur les sociétés et qui occupent la position de commandités dans la société absorbante sont réputés s'approprier la
fraction des bénéfices et des réserves de la société absorbante qui correspond à leurs droits.
B. Remboursement ultérieur des sommes incorporées au capital, aux capitaux propres ou aux réserves à la suite d'une fusion
90
En vertu du 1 de
l'article 115 du CGI, les attributions d'actions ou de parts sociales faites en cas de fusion par la société absorbante aux
membres de la société absorbée ne sont pas considérées comme des distributions imposables.
(100)
110
En contrepartie, les remboursements de sommes qui ont été incorporées au capital de la société
absorbante ou portées au poste « prime de fusion », à l'occasion d'une fusion lors de laquelle l'attribution des titres représentatifs de l'apport aux membres de la société absorbée a bénéficié de
l'exonération prévue au 1 de l'article 115 du CGI, sont en principe considérés comme des distributions de revenus mobiliers. Il en est de même des remboursements de sommes qui ont été portées aux
capitaux propres de la société absorbante à l'occasion d'une fusion sans échange de titres au sens du 3° du II de l'article L. 236-3 du
C. com. en contrepartie de l'actif net reçu.
Remarque 1 : Dans le cas où l'opération n'a pas pu bénéficier de ce régime
fiscal, le boni de fusion a été imposé au moment de la fusion (I-A § 40).
Remarque 2 : Les remboursements d'actions ou de parts sociales créées à la
suite d'une augmentation de capital provenant d'une fusion antérieure au 1er janvier 1949 sont assimilés à des remboursements d'apports à la condition que l'augmentation de capital
découlant de la fusion ait donné lieu à la perception de l'impôt sur le revenu des valeurs mobilières ou de la taxe additionnelle au droit d'apport. Il en résulte que, lorsqu'il a lieu en cours de
société, le remboursement n'est taxé comme une distribution de revenus que s'il reste des bénéfices ou des réserves (autre que la réserve légale) non répartis et seulement dans la mesure de ces
bénéfices ou réserves.
120
Cependant, le remboursement des sommes qui, à l'occasion d'une fusion, ont été incorporées au
capital, aux capitaux propres à l'occasion d'une fusion sans échange de titres, ou portées au poste « prime de fusion » ou de celles incorporées aux capitaux propres à l'occasion d'une fusion sans
échange de titres, peut être considéré comme un remboursement d'apports dans la mesure où les biens apportés étaient eux-mêmes considérés comme des apports dans la société absorbée.
Exemple : Soit la société A qui absorbe la société B.
En retenant les hypothèses suivantes :
- le capital de société B est de 250 000 €, soit 50 000 € de capital originaire provenant
d'apports et 200 000 € de réserves incorporées au capital ;
- la fusion se traduit chez la société A par une augmentation de son capital à hauteur de 240 000
€ et une inscription au poste « prime de fusion » à hauteur de 480 000 €.
Les sommes incorporées au capital et portées au poste « prime de fusion » par la société A lors
de l'opération de fusion, soit 720 000 € (240 000 + 480 000), seront considérées du point de vue fiscal comme des remboursements d'apports à hauteur de 50 000 € (somme qui représentait des apports
dans le capital de la société B) et comme des revenus distribués imposables dans les conditions de droit commun à hauteur de 670 000 € (720 000 - 50 000).
II. Scission de sociétés
130
Une scission est une opération par laquelle la société scindée transmet, par
suite et au moment de sa dissolution sans liquidation, l'ensemble de son patrimoine à deux ou plusieurs sociétés préexistantes ou nouvelles, moyennant l'attribution aux associés de la société scindée
de titres des sociétés bénéficiaires des apports (C. com., art. L. 236-1 et suivants).
A. Régime applicable à l'attribution des titres aux membres de la société scindée au moment de la scission
140
Lorsque les conditions prévues au 2° du I de
l'article 210-0 A du CGI et précisées au I-A § 10 à 50 du
BOI-IS-FUS-20-10 sont remplies, l'attribution des titres représentatifs des apports aux membres de la société scindée n'est pas considérée comme une distribution de revenus mobiliers
(CGI, art. 115, 1).
Il est rappelé que, dès lors que ces conditions sont remplies, le régime sous
lequel est placée la scission en matière d'impôt sur les sociétés (application ou non du régime prévu à l'article 210 A du
CGI et à l'article 210 B du CGI) est sans conséquence sur l'application du 1 de l'article 115 du CGI.
Remarque : Le 1 de
l'article 121 du CGI prévoit que les dispositions du 1 de l'article 115 du CGI sont applicables en cas de scission intéressant
des sociétés dont l'une au moins est étrangère. Cette disposition n'est toutefois applicable que si l'opération de scission répond aux caractéristiques mentionnées au 2° du I de l'article 210-0 A du
CGI (II-A § 140) et qu'elles respectent les conditions prévues au II de l'article 210-0 A du CGI (limitation géographique de l'opération de scission). Pour plus de précisions sur
cette dernière condition, il convient de se reporter au II-C § 150 à 190 du BOI-IS-FUS-10-20-20.
Cela étant, sont exclues du dispositif prévu au 1 de l'article 115 du CGI les
opérations de scission ayant comme objet principal ou comme un de leurs objectifs principaux la fraude ou l'évasion fiscales (CGI, art. 210-0 A, III). Pour plus de précisions sur les conditions
d'application de cette exclusion, il convient de se reporter au II-D § 193 et 195 du BOI-IS-FUS-10-20-20.
150
En revanche, lorsque les échanges de droits sociaux ne peuvent bénéficier du régime prévu au 1
de l'article 115 du CGI, l'attribution directe aux actionnaires de la société scindée des actions émises par les sociétés nouvelles est considérée comme une distribution de revenus mobiliers (2° du 1
de l'article 109 du CGI).
Ce principe ne vaut toutefois que dans la mesure où l'attribution ou la répartition des titres
ne présente pas le caractère d'un remboursement d'apports ou de primes d'émission ou de sommes assimilées à des apports en vertu du 3° de
l'article 112 du CGI ou du 3° de l'article 120 du
CGI.
La détermination du montant de ce revenu distribué est effectuée en appliquant les règles
d'évaluation applicables aux distributions faites en cas de liquidation de société : le montant du revenu distribué imposable correspond au boni de liquidation de la société scindée. Ce boni est égal
à l'excédent de la valeur réelle de l'actif net social, appréciée à la date de la scission, sur le montant des apports réels ou assimilés susceptibles d'être remboursés aux associés en franchise
d'impôt.
Chaque membre de la société scindée a vocation à recevoir en échange des droits sociaux qu'il
détient des titres émis par chacune des sociétés bénéficiaires de la scission ; il est imposable en principe sur la quote-part du boni de liquidation correspondant à ses droits.
Cette quote-part sert par ailleurs de base au calcul de la retenue à la source due en vertu du
2 de l'article 119 bis du CGI, lorsque les associés bénéficiaires de la distribution ont leur domicile fiscal ou leur siège
hors de France.
Elle peut en revanche être réduite pour l'assiette de l'impôt sur les sociétés ou de l'impôt
sur le revenu dû par les associés imposables en France. Il y a lieu, en effet, de tirer les conséquences du 2 de l'article 38 du
CGI si les titres de la société scindée appartenaient à un actif commercial ou, dans le cas contraire, de faire application du premier alinéa de
l'article 161 du CGI. Cette réduction joue lorsque le prix payé pour acheter ces titres ou la valeur pour laquelle ils ont été
inscrits dans les comptes de l'entreprise qui en était propriétaire est supérieur à la quote-part correspondante du montant des apports réels ou assimilés faits à la société scindée. Elle permet à la
personne physique ou morale intéressée de n'être soumise à l'impôt que sur son gain effectif, c'est-à-dire sur la différence entre la valeur réelle des titres des sociétés bénéficiaires des
apports-scission qui lui sont remis et celle pour laquelle les titres de la société scindée sont entrés dans son patrimoine.
B. Remboursement ultérieur des sommes incorporées au capital, aux capitaux propres ou aux réserves à la suite d'une
scission
160
Le remboursement par la société bénéficiaire des apports des titres émis à l'occasion de la
scission est considéré comme une distribution de revenus (CGI, art. 112, 1°-b, CGI, art. 112, 3°-c et
CGI, art. 120, 3°-b). Il en est de même des remboursements de sommes qui ont été portées aux capitaux propres de la société
bénéficiaire des apports à l'occasion d'une scission sans échange de titres au sens du 3° du II de l'article L. 236-3 du C. com.
en contrepartie de l'actif net reçu (CGI, art. 112, 1°, c).
170
Toutefois, dès lors qu'elle recueille une fraction de l'actif de la société scindée, chacune
des sociétés bénéficiaires des apports est comptable d'une fraction proportionnelle des apports reçus originairement par la société scindée, d'une part, et du boni de la même société, d'autre part.
Ainsi, la société issue de la scission peut prétendre rembourser en franchise d'impôt une somme correspondant à la fraction des apports reçus originairement par la société scindée dont elle demeure
comptable dans la mesure où ces apports n'ont pas déjà été remboursés en franchise d'impôt.
Par suite, pour déterminer le montant du revenu distribué en cas de réduction de capital de la
société issue de la scission non motivée par des pertes, il convient de tenir compte des dispositions du 1° de l'article 112 du CGI et du 3° de l'article 120 du CGI selon lesquelles les répartitions
ne sont réputées présenter pour les associés ou les actionnaires le caractère de remboursement d'apports ou de primes d'émission que si tous les bénéfices et les réserves autres que la réserve légale
ont été auparavant répartis. Ainsi, la fraction de l'actif de la société scindée ne correspondant pas à des apports de cette société, dont la société nouvelle demeure comptable, ne peut faire l'objet
d'un remboursement en franchise d'impôt.
180
Les dispositions de l'article 161 du CGI, qui limitent le montant du remboursement imposable par
rapport au prix d'acquisition des droits sociaux lorsque celui-ci est supérieur au montant des apports, étant réservées au cas de liquidation d'une société, elles ne sont pas applicables en cas de
réduction de capital ; en conséquence, dans cette dernière situation, l'imposition éventuelle du titulaire des droits sociaux porte sur l'intégralité du revenu considéré comme distribué, quel que soit
le prix d'acquisition de ces droits par l'intéressé (RM Courroy n° 8672, JO Sénat du 15 octobre 1969 ; BOCD, 1969, II, 4641).
III. Apport partiel d'actif
(190)
A. Régime applicable à l'attribution des titres aux membres de la société apporteuse
200
Le 2 de
l'article 115 du CGI permet, sous certaines conditions et de plein droit, de ne pas considérer comme une distribution de
revenus mobiliers l'attribution, aux associés de la société apporteuse, de titres représentatifs d'un apport partiel d'actif d'une branche complète d'activité placé sous le régime prévu à
l'article 210 A du CGI. Pour plus de précisions, il convient de se reporter au
BOI-IS-FUS-20-40-40.
Le 2 bis de l'article 115 du CGI prévoit que, sous certaines conditions, ce
dispositif s'applique également, mais sur agrément, lorsque l'apport partiel d'actif n'est pas représentatif d'une branche complète d'activité ou lorsque la société apporteuse ne dispose plus d'une
telle branche complète après la réalisation de l'apport. Pour plus de précisions, il convient de se reporter au BOI-SJ-AGR-20-20.
(210)
220
Lorsque les conditions d'application des dispositions du 2 de l'article 115 du CGI, le cas
échéant sur agrément prévu au 2 bis de l'article 115 du CGI, ne sont pas réunies, l'attribution aux membres de la société apporteuse de droits sociaux émis par la société bénéficiaire des apports est
considérée comme une distribution de revenus mobiliers (CGI, art. 109 du CGI, 1-2°).
Ce principe ne vaut toutefois que dans la mesure où l'attribution des titres
ne présente pas le caractère d'un remboursement d'apports ou de primes d'émission ou de sommes assimilées à des apports en vertu du 3° de
l'article 112 du CGI ou du 3° de l'article 120 du
CGI.
S'agissant de la répartition de titres représentatifs d'un apport partiel
d'actif, la détermination du montant de ces distributions est effectuée en appliquant les règles d'évaluation de la masse des revenus distribués applicables aux distributions réalisées au cours de
l'existence de la société ; le revenu distribué à chacun des associés de la société apporteuse est égal à la valeur vénale des titres qui lui sont attribués en proportion de ses droits. Cette valeur
vénale, appréciée au jour où les titres sont effectivement mis en distribution, doit servir de base soit à la retenue à la source perçue au niveau de la société distributrice si les bénéficiaires sont
des résidents étrangers, soit, s'ils sont des résidents de France, à l'impôt sur le revenu ou à l'impôt sur les sociétés établi à leur nom.
Si cette répartition s'accompagne d'une réduction de capital ou si elle
emporte remboursement de primes d'émission, elle ne pourra être regardée comme un remboursement d'apports réels ou assimilés et exonérée à ce titre entre les mains des bénéficiaires que dans la mesure
où la fraction, correspondant à de tels apports, à des remboursements opérés par imputation sur le capital, ou à des primes d'émission, dépasse le montant des bénéfices et réserves autres que la
réserve légale subsistant - après la répartition - au bilan de la société distributrice (CGI, art. 112, 1° et CGI, art. 120, 3°).
B. Remboursement ultérieur des sommes incorporées au capital à l'occasion de l'apport partiel d'actif
230
Les remboursements de sommes provenant d'un apport partiel d'actif sont soumis aux règles
applicables aux remboursements en cours de société de sommes provenant de fusions (I-B § 90 à 120) ou de scission (II-B § 160 à
180).
240
Lorsque les titres de la société bénéficiaire de l'apport partiel d'actif ont été attribués
aux membres de la société apporteuse en franchise d'impôt en application des dispositions du 2 de l'article 115 du CGI
(BOI-IS-FUS-20-40-40 ou BOI-SJ-AGR-20-20), le remboursement ultérieur des sommes incorporées au capital à l'occasion de l'apport partiel
d'actif constitue en principe des distributions de revenus mobiliers (CGI, art. 112, 1°-b et
CGI, art. 120, 3°-b).
En revanche, lorsque les titres reçus en rémunération de l'apport partiel d'actif attribués
aux membres de la société apporteuse n'ont pas bénéficié des dispositions du 2 de l'article 115 du CGI (attribution non effectuée en franchise d'impôt), le remboursement ultérieur des sommes
provenant de l'apport partiel d'actif est soumis au régime de droit commun des remboursements d'apports en cours de société.
(250 - 310) | Bulletin officiel des finances publiques - impôts | BOI-RPPM-RCM-10-20-30-30 | https://bofip.impots.gouv.fr/bofip/3424-PGP.html/identifiant=BOI-RPPM-RCM-10-20-30-30-20200603 | 2020-06-03 00:00:00 | 6bff25945e454a9c5abb17522db556b53ba77727d37d6a956a18504374896d49 | [
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] |
1
En vue d'harmoniser la fixation des lieux d'imposition, diverses mesures ont été prises
concernant l'unification du lieu de souscription des diverses déclarations prévues en matière d'impôt sur le revenu (catégories des bénéfices industriels et commerciaux et des revenus de capitaux
mobiliers), d'impôt sur les sociétés, de taxe sur la valeur ajoutée.
Il résulte, tant des différents textes pris en la matière que de motifs de pure opportunité, que
le lieu unique de souscription des déclarations susvisées est désormais déterminé d'après les règles applicables aux impôts directs.
I. Principe général d'imposition au lieu du principal établissement
10
Conformément au 1 de
l'article 218 A du code général des impôts (CGI), l'impôt sur les sociétés est, en principe, établi au lieu du principal
établissement de la personne morale.
Les entreprises individuelles et les personnes morales non passibles de l'impôt sur les sociétés
doivent, en principe, déposer leurs déclarations auprès du service des impôts dont dépend le siège de la direction de l'entreprise ou, à défaut, le lieu d'exercice de la profession ou le lieu du
principal établissement.
20
Par ailleurs, conformément aux dispositions de
l'article L. 85 du livre des procédures fiscales (LPF) et de
l'article R*. 85-1 du LPF, la comptabilité des sociétés soumises à l'impôt sur les sociétés doit être tenue à la
disposition des agents de l'administration au lieu d'imposition de la personne morale. Il en résulte que c'est au lieu d'imposition que doit être transférée la comptabilité de ces sociétés et non au
lieu où se trouve la comptabilité que doit être fixé le lieu d'imposition.
30
En pratique, le principal établissement peut être défini de la manière suivante, selon la nature des opérations réalisées :
- pour les sociétés ayant une activité commerciale, il s'agit :
- du lieu où sont effectuées les ventes,
- ou, en cas de pluralité d'établissements, de l'établissement qui réalise le chiffre
d'affaires le plus important ;
- pour les sociétés ayant une activité industrielle, il s'agit :
- du lieu où sont effectuées les fabrications,
- ou en cas de pluralité d'établissements, de l'établissement où la valeur des objets
fabriqués est la plus élevée ;
- pour les sociétés effectuant des prestations de services, il s'agit :
- du lieu où sont fournis les services,
- ou, en cas de pluralité d'établissements ou si les services sont rendus en dehors des
établissements de l'entreprise, du lieu où sont enregistrées les commandes ou la plus grande partie des commandes ;
- pour les sociétés ayant une activité mixte, il convient d'appliquer les règles ci-dessus en ce qui concerne l'activité prépondérante.
40
Dans un arrêt rendu le 18 novembre 1977 (req. n° 2761), le Conseil d'État a examiné le cas
d'une société passible de l'impôt sur les sociétés ayant son siège à Paris alors que son activité industrielle est exercée dans son unique établissement de productions situé en province.
Il a été jugé que, dans ces conditions, cet établissement constitue le principal établissement où, en application des dispositions du premier alinéa du 1 de l'article 218 A du CGI, doit être établi
l'impôt sur les sociétés.
Cet arrêt, rendu par la section du Contentieux, admet que les décisions de l'administration en matière de fixation du lieu d'imposition peuvent être valablement contestées par la voie du recours pour
excès de pouvoir et laisse à l'administration la faculté qu'elle tient du deuxième alinéa du 1 de l'article 218 A du CGI, de fixer, pour des motifs d'opportunité tirés de l'examen particulier des
circonstances de l'affaire, le lieu d'imposition au siège social ou à la direction effective de l'entreprise, dès lors que les motifs de sa décision ne reposent pas sur des faits matériellement
inexacts et ne sont pas entachés d'une erreur manifeste d'appréciation.
50
Des correctifs à la règle de l'imposition au lieu du principal établissement ont cependant été
apportés par l'administration en faveur des sociétés de dimension nationale dont le siège est situé dans la région parisienne et qui exercent tout ou partie de leur activité en province. Ces
correctifs d'ordre général doivent être distingués des dérogations proprement dites qui peuvent être décidées dans tel ou tel cas particulier par l'administration.
C'est ainsi que lorsqu'une société possède plusieurs établissements implantés dans la région
parisienne et dans les régions limitrophes, il est admis que le lieu d'imposition soit fixé dans la région parisienne, éventuellement au lieu du siège social ; par contre, lorsque tous les
établissements sont situés en province, le lieu d'imposition est fixé au lieu du principal établissement conformément au principe général. Il en est de même lorsqu'une société possède plusieurs
établissements localisés dans une seule région.
60
Lorsque les établissements d'une société sont situés dans une région déterminée et dans les
régions non limitrophes de celle-ci, l'imposition est établie au lieu du siège de la société, le cas échéant à Paris, si l'ensemble des documents, comptables et autres, de l'entreprise s'y trouvent
même si tous les établissements sont situés en province.
70
Il est admis également que le lieu de souscription des déclarations des entreprises unitaires
relevant de la compétence de la direction des vérifications nationales et internationales soit fixé à Paris, au lieu de leur siège social, dans la mesure où ces entreprises y tiennent leur
comptabilité et leurs archives.
80
Enfin, conformément à
l'article L. 233-1 du code du commerce, lorsqu'une société possède plus de la moitié du capital d'une autre société, la seconde est
considérée comme filiale de la première. Dès lors, doivent être regardées comme constituant un groupe, les sociétés mères ainsi que leurs filiales qui remplissent les conditions posées par ledit
article.
L'ensemble des sociétés du groupe est imposé en un lieu unique qui est déterminé en suivant
les règles exposées au I § 10 à 80, pour les entreprises unitaires, en procédant comme si le groupe formait une seule société.
II. Dérogation au principe général d'imposition au lieu du principal établissement
90
En principe, le lieu d'imposition doit être fixé au lieu du plus important des établissements
dans lesquels la société exerce ses activités imposables en France.
100
Mais, aux termes du deuxième alinéa du 1 de
l'article 218 A du CGI, l'administration a la faculté d'apporter certaines dérogations à ce principe en désignant comme lieu
d'imposition, soit le lieu où est assurée la direction effective de la société, soit celui de son siège social, dans tous les cas où l'imposition au siège du principal établissement entraînerait de
graves difficultés tant sur le plan du service que sur celui de l'entreprise.
110
Le lieu de la direction effective s'entend du lieu où sont effectivement prises les décisions
concernant la gestion de l'entreprise. Ce lieu coïncide d'ailleurs, dans la plupart des cas, avec le siège social.
120
Par siège social, il y a lieu d'entendre l'endroit où la société a son centre d'activité
juridique, c'est-à-dire celui où se trouvent ses organes de direction et ses services administratifs. Le siège social est d'ailleurs mentionné dans les statuts de la société.
Dans le cas où cette indication serait fictive, le siège social réel peut être fixé, selon les
cas, au lieu :
- où sont passés les principaux contrats ;
- où sont ouverts les comptes bancaires ;
- où sont tenues les assemblées ;
- où se trouve centralisée la comptabilité, etc.
130
Ces dérogations peuvent être temporaires ou définitives.
Elles ne doivent être accordées qu'en fonction des améliorations qu'elles sont susceptibles
d'apporter aux conditions d'établissement, de recouvrement ou de contrôle de l'impôt.
Elles peuvent toutefois, à titre exceptionnel, être accordées dans l'intérêt même des
entreprises dans le cas où le transfert du lieu d'imposition à l'adresse du principal établissement se heurte à de graves difficultés. Mais, dans ce cas, la dérogation est toujours accordée pour une
durée limitée, déterminée de manière à permettre à l'entreprise en cause de s'adapter au transfert de son lieu d'imposition. Elle comporte donc obligatoirement assignation d'un délai au terme duquel
cette adaptation devra être réalisée.
Ces dérogations doivent faire l'objet d'une demande écrite de la part des entreprises. Elles
ne sont octroyées que si les directeurs départementaux des finances publiques du lieu du principal établissement et du lieu d'imposition qui est demandé, sont d'accord sur la dérogation. Les
entreprises sont informées de la suite réservée à leur demande par lettre recommandée avec avis de réception précisant le terme qui leur est assigné pour se conformer définitivement à leurs
obligations.
L'autorité qui a accordé une dérogation peut toujours y mettre fin si les circonstances ont
changé ou si les motifs pour lesquels celle-ci avait été accordée sont devenus caducs.
140
Enfin, il est observé que toutes les contestations relatives au lieu d'imposition ne peuvent,
en aucun cas, entraîner l'annulation de l'imposition (LPF, art. L. 206).
III. Cas particuliers
A. Établissements publics et collectivités
150
Lorsque la personne morale, visée au 5 de
l'article 206 du CGI, est également passible de l'impôt sur les sociétés au taux normal en raison de l'exercice d'une activité
lucrative, l'impôt sur les sociétés au taux réduit est établi sous une cote distincte au siège du principal établissement où s'exerce l'activité lucrative.
Au contraire, si la personne morale n'exerce pas d'activité lucrative, le lieu d'imposition,
légalement fixé au siège du principal établissement, se confond presque toujours avec celui de la direction de cette personne morale.
B. Personnes morales exerçant des activités en France ou y possédant des biens sans y avoir leur siège social
160
Le 2 de l'article 218 A du
CGI dispose que les personnes morales exerçant des activités en France ou y possédant des biens, sans y avoir leur siège social, sont imposables au lieu fixé par arrêté du ministre de l'économie
et des finances.
L'article
23 ter de l'annexe IV au CGI, fixe comme suit le lieu d'imposition des sociétés et personnes morales qui exercent des activités en France ou y possèdent des biens, sans y avoir le siège social :
- pour les sociétés ou personnes morales dont l'activité s'exerce en France dans un ou
plusieurs établissements, le lieu du principal établissement ;
- pour les sociétés ou personnes morales qui exercent habituellement en France une activité
libérale ou commerciale sans y avoir d'établissement, le service des impôts des entreprises (SIE) étrangères ;
- pour les sociétés ou personnes morales qui, sans exercer en France d'activité autre
qu'immobilière, y disposent de propriétés immobilières données ou non en location, le lieu de situation de ces biens.
170
Si l'application de cette règle conduit à une pluralité de lieux d'imposition, l'imposition
relative à l'ensemble des propriétés immobilières concernées est établie au SIE des entreprises étrangères désigné au III-B § 160.
180
Par ailleurs en vertu de
l'article 223 quinquies A du CGI, les personnes morales visées au 2 de
l'article 218 A du CGI sont en règle générale tenues à la demande du service des impôts de désigner un représentant en France
autorisé à recevoir les communications relatives à l'assiette, au recouvrement et au contentieux de l'impôt.
185
Toutefois, l'obligation de désigner un représentant fiscal ne s'applique pas aux personnes qui
ont leur siège social dans un autre État membre de l'Union européenne (UE) ou dans un autre État partie à l'accord sur l'espace économique européen (EEE) ayant conclu avec la France une convention
d'assistance administrative en vue de lutter contre la fraude et l'évasion fiscales ainsi qu'une convention d’assistance mutuelle en matière de recouvrement de l'impôt.
Le Liechtenstein, bien que membre de l'EEE, n'est pas lié à la France par une convention
d'assistance mutuelle en matière de recouvrement de l'impôt, aussi les personnes morales qui y ont leur siège restent tenues de désigner un représentant fiscal.
Remarque : Les pays et territoires d'outre-mer (PTOM) ne sont pas intégrés à
l'UE mais seulement associés. Par conséquent, les personnes morales établies en Nouvelle-Calédonie, à Saint-Pierre-et-Miquelon, en Polynésie française, aux îles de Wallis-et-Futuna, dans les Terres
australes et antarctiques françaises ou à Saint-Barthélemy demeurent soumises à l'obligation de désigner un représentant fiscal.
C. Entreprises utilisant des adresses dites de domiciliation
190
L'impôt sur les sociétés étant, en application de
l'article 218 A du CGI, établi au lieu du principal établissement de la personne morale, les adresses de « domiciliation » que
certaines sociétés utilisent pour faire expédier leur courrier commercial, mais où elles n'exercent en fait aucune activité, ne peuvent pas, en principe, être retenues comme lieu d'imposition.
200
Cependant, dans le cadre des mesures destinées à faciliter la création des entreprises, la
loi n° 84-1149 du 21 décembre 1984 relative à la
domiciliation des entreprises modifiée assouplit les conditions de preuve de la jouissance des locaux en n'exigeant plus la production du titre juridique, admettant tous moyens de preuve, tels que
lettre de mise à disposition, facture d' EDF, etc.
Les conditions d'application de ces dispositions ont été fixées par le
décret n° 85-1280 du 5 décembre 1985. Sous réserve de
conditions tenant essentiellement au contrat d'occupation des locaux, l'entrepreneur est libre de fixer le lieu de son siège social dans des locaux occupés en commun par plusieurs entreprises. Cette
liberté n'est pas discutable sur le plan fiscal. Il est précisé que la domiciliation commerciale dont le décret du 5 décembre 1985 pose les règles doit être distinguée de la domiciliation fiscale.
Pour plus de détails sur les conditions d'utilisation d'une adresse dite de domiciliation il
conviendra de se reporter au BOI-BIC-DECLA-30-40-20-20. Néanmoins, quelques précisions doivent être apportées :
(210 à 230)
1. Domiciliation dans des locaux occupés en commun avec d'autres entreprises
240
Dans tous les cas, il convient de se faire représenter le contrat de domiciliation conclu
entre les parties pour une durée d'au moins trois mois renouvelable, et de s'assurer qu'il contient toutes les clauses prévues à
l'article premier du décret du 5 décembre 1985.
Par mesure de tolérance, il est admis que la domiciliante ne soit pas astreinte à conserver en
permanence les documents comptables des entreprises domiciliées si le contrat de domiciliation fourni au service comporte en annexe une attestation sur l'honneur du représentant de l'entreprise
domiciliée indiquant d'une part, le lieu où est tenue la comptabilité et où sont conservées les factures, d'autre part, qu'il s'engage, en cas de vérification, à mettre ces documents à la disposition
de l'administration à l'adresse de domiciliation, sous peine d'encourir les sanctions prévues à l'article L. 74 du LPF.
Il est précisé que les règles ci-dessus ne sont pas applicables aux filiales qui installent
leur siège social au lieu du domicile de la société mère. Il n'y a donc pas, dans ce cas, d'obligation de souscrire un contrat de domiciliation.
2. Domiciliation temporaire dans le local d'habitation du chef d'entreprise, d'un associé ou du représentant légal
250
Cette domiciliation ne peut légalement excéder une durée de cinq ans, ni dépasser le terme
légal, contractuel ou judiciaire, de l'occupation des locaux. Le commerçant est tenu, sous peine de radiation d'office du registre du commerce et des sociétés (RCS), de justifier auprès du greffier du
Tribunal de commerce de la jouissance de locaux affectés au siège de son entreprise.
En conséquence, les déclarations fiscales de l'entreprise concernée peuvent être souscrites
pendant la période correspondante à l'adresse du local d'habitation choisi.
Si le commerçant ne dispose toujours pas d'autres locaux où est effectivement exercée soit la
direction, soit l'activité commerciale, il est tenu, au regard de son immatriculation au RCS d'opter pour une domiciliation collective. Cependant, le lieu d'imposition peut rester fixé à l'adresse du
local d'habitation, à la condition de recueillir l'accord exprès du commerçant.
(260) | Bulletin officiel des finances publiques - impôts | BOI-IS-DECLA-10-10-40 | https://bofip.impots.gouv.fr/bofip/3471-PGP.html/identifiant=BOI-IS-DECLA-10-10-40-20150701 | 2015-07-01 00:00:00 | 7dc83912a9036362c7d1b6f7d3006a6cc457757b4b83ba9a34d9d0b6233b8db8 | [
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1
L'article
31 de la loi n° 2017-1837 du 30 décembre 2017 de finances pour 2018 a supprimé les dispositions portant sur l'impôt de solidarité sur la fortune (ISF) codifiées de
l'article 885 A du code général des impôts (CGI) à
l'article 885 Z du CGI.
Les commentaires contenus dans le présent BOI sont retirés à compter de la date de publication mentionnée
ci-dessus. Pour prendre connaissance des commentaires antérieurs, vous pouvez consulter les différentes versions précédentes de ce document dans l'onglet « Versions publiées du document ».
Rappel : Lorsque vous cliquez sur les liens hypertextes figurant dans un BOI, vous êtes redirigés par défaut vers la dernière version publiée des autres BOI de la base.
Ce même article 31 de la loi n° 2017-1837 du 30 décembre 2017 a instauré en lieu
et place de l'ISF un nouvel impôt sur la fortune immobilière (IFI) dont les précisions sont apportées au BOI-PAT-IFI-50-10. | Bulletin officiel des finances publiques - impôts | BOI-PAT-ISF-50-10 | https://bofip.impots.gouv.fr/bofip/3498-PGP.html/identifiant=BOI-PAT-ISF-50-10-20181011 | 2018-10-11 00:00:00 | 0cd44b758a2005d7e8162e32f4036baf61a52defb2c66d4ae37413b568004af1 | [
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] |
1
En principe, la taxe sur les conventions d'assurances atteint toutes les
conventions d'assurances conclues avec une société ou compagnie d'assurances ou avec tout autre assureur français ou étranger.
10
La taxe est due, quels que soient le lieu et la date auxquels ces conventions
sont ou ont été conclues, dès lors que le risque est situé en France ou que la personne concernée y a son domicile ou sa résidence habituelle.
Toutefois, le législateur a mis en place un large dispositif d'exonération.
20
Dans le présent titre seront examinés :
- les notions générales sur la taxe et sur les contrats d'assurances (chapitre
1, TCAS-ASSUR-10-10) ;
- les conventions d'assurances assujetties à la taxe (chapitre 2,
TCAS-ASSUR-10-20) ;
- les conventions d'assurances situées hors du champ d'application de la taxe
(chapitre 3, TCAS-ASSUR-10-30) ;
- les exonérations (chapitre 4,
TCAS-ASSUR-10-40) ;
- la territorialité de la taxe (chapitre 5, TCAS-ASSUR-10-50). | Bulletin officiel des finances publiques - impôts | BOI-TCAS-ASSUR-10 | https://bofip.impots.gouv.fr/bofip/3520-PGP.html/identifiant=BOI-TCAS-ASSUR-10-20190419 | 2019-04-19 00:00:00 | 41006fe1ed8815508ad659b49e02d0857c00a495fe9d07ce515e0e1edbc91277 | [
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-0.04180734604597092
] |
I. Généralités
1
Les I et II de
l'article
52 de la loi n° 95-95 du 1er février 1995 de modernisation de l'agriculture ont institué un nouveau type de société civile dénommé groupement foncier rural.
10
Aux termes de
l'article L. 322-22 du code rural et de la pêche maritime, « les groupements fonciers ruraux sont des sociétés
civiles formées en vue de rassembler et gérer des immeubles à usage agricole et forestier ».
20
Le régime juridique des groupements fonciers ruraux est, pour l'essentiel, aligné sur celui des
groupements fonciers agricoles (code rural et de la pêche maritime, art. L. 322-1 et suiv.), notamment en ce qui
concerne les règles relatives à la constitution du capital social, à l'obligation de donner à bail dans certains cas et aux conditions de mise en valeur directe des terres.
30
Les sociétés d'aménagement foncier et d'établissement rural (SAFER) sont autorisées à participer
au capital des groupements fonciers ruraux ; toutefois, cette participation ne doit pas dépasser 30 % de la valeur des biens à usage agricole détenus par le groupement foncier rural ; de plus, sa
durée est limitée à cinq ans (code rural et de la pêche maritime, art. L. 322-2).
40
L'article L. 331-1 du
code forestier, qui définit l'objet des groupements forestiers (BOI-BA-SECT-30-10) est applicable aux groupements fonciers ruraux.
II. Régime fiscal applicable aux groupements fonciers ruraux
50
Conformément au dernier alinéa de
l'article L. 322-22 du code rural et de la pêche maritime, les biens des groupements fonciers ruraux sont régis,
notamment en matière fiscale, selon les dispositions propres aux groupements fonciers agricoles, pour la partie agricole, et selon les dispositions propres aux groupements forestiers, pour la partie
forestière (BOI-BA-SECT-30-10). | Bulletin officiel des finances publiques - impôts | BOI-BA-SECT-30-20 | https://bofip.impots.gouv.fr/bofip/3589-PGP.html/identifiant=BOI-BA-SECT-30-20-20161102 | 2016-11-02 00:00:00 | 116baee0c44e4b8e50d705c597c6efd8fdae0cf43c44c7e3b12c8c45b3b62669 | [
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1
L'apport partiel d'actif est une opération qui met en présence deux sociétés, et dans laquelle
l'une apporte à l'autre, dont elle devient membre, une partie des éléments de son actif, tout en conservant le surplus. Contrairement à la fusion ou à la scission, l'apport partiel d'actif ne se
traduit pas par la disparition de la société apporteuse.
10
Il peut être effectué soit au profit d'une société préexistante qui augmente son capital soit au
profit d'une société nouvelle constituée pour recevoir cet apport. Une société peut effectuer simultanément plusieurs apports partiels d'actif au profit de sociétés distinctes, préexistantes ou
nouvelles.
20
En outre, l'apport partiel d'actif peut avoir pour objet soit un certain nombre d'éléments
d'actifs soit un élément isolé de celui-ci (ex. : immeuble, fonds de commerce).
30
En droit fiscal, l'apport doit englober un ensemble d'éléments formant soit une, soit plusieurs
branches complètes et autonomes d'activité. Toutefois, cette règle n'est pas applicable aux organismes sans but lucratif et, spécialement, aux associations régies par la loi du 1er juillet 1901 (cf.
BOI-ENR-AVS-40-80-10). Ainsi, il est admis qu'un apport entre associations, même limité à un seul immeuble, puisse être considéré comme portant sur une branche complète et
autonome d'activité dès lors que les conditions suivantes se trouvent réunies :
- l'immeuble est affecté à l'exercice d'une activité, même non lucrative, ayant une finalité
propre et dont la gestion est susceptible d'être assurée de manière autonome.
Il en est ainsi, par exemple, lorsque les immeubles qui font l'objet de l'apport sont affectés à
une école ou à une maison de retraite ;
- l'affectation des locaux à cette activité est maintenue par l'association bénéficiaire de
l'apport.
Les apports répondant à ces conditions bénéficient du régime de faveur défini aux
articles
816, 816 A et 817 du CGI (cf.
BOI-ENR-AVS-20-60-30-20).
40
Pour la réalisation des opérations d'apport partiel d'actif : cf.
BOI-ENR-AVS-20-60-10.
50
Le présent chapitre a pour objet de présenter successivement :
- le régime de droit commun applicable aux apports partiels d'actif
(I) ;
- le régime spécial des apports partiels d'actifs
(II) ;
- les règles d'accomplissement de la formalité d'enregistrement ou de la publicité foncière
(III).
I. Régime de droit commun des apports partiels d'actif
A. Champ d'application du régime de droit commun des apports partiels d'actifs
60
Comme pour les fusions ou les scissions, le régime de droit commun s'applique dans tous les
cas où les conditions posées pour l'application du régime spécial ne sont pas réunies.
Il en est ainsi non seulement (cf. BOI-ENR-AVS-20-60-20) :
- lorsque la société bénéficiaire de l'apport n'est pas une société passible de l'impôt sur
les sociétés ;
- lorsque la société apporteuse n'est pas rémunérée dans les conditions prévues à
l'article 301 F de l'annexe II au code général des impôts (CGI) ;
- mais encore lorsque les éléments apportés ne forment pas une branche complète et autonome
d'activité (sauf agrément, II-A-1-b-2°-b°).
B. Nature et assiette des droits à percevoir en cas d'application du régime de droit commun des apports partiels d'actif
70
L'apport partiel d'actif entraîne généralement une augmentation du capital de la société qui
le reçoit. De ce fait, il convient de transposer les règles exposées à propos du régime de droit commun des fusions (cf. BOI-ENR-AVS-20-60-20).
80
Remarque : Les conséquences de l'agrément délivré en matière d'impôt sur les
sociétés en application des dispositions du 2 de l'article 115 du CGI à une attribution de titres représentatifs d'un apport
partiel d'actif placé sous le régime de l'article 210 B du
CGI aux associés de la société apporteuse sont étendues aux droits d'enregistrement (cf BOI-ENR-AVS-10-10-20-IV-B-2-b.
90
En revanche, la société apporteuse subsiste et dispose de la faculté soit de conserver les
droits sociaux rémunérant son apport, soit de les vendre, soit encore de les répartir entre les associés.
100
En cas de répartition, il convient de percevoir sur la valeur des titres partagés le droit de
partage prévu par l'article 746 du CGI si le partage est pur et simple. Dans la mesure où le partage comporte une soulte et en
cas de vente des droits sociaux, il convient, selon le cas, de faire application, soit du droit prévu à l'article
726 du CGI, soit des dispositions de l'article 727-I du
CGI.
II. Régime spécial des apports partiels d'actif
A. Champ d'application du régime spécial des apports partiels d'actif
1. Opérations concernées par le régime spécial des apports partiels d'actif
Après avoir défini les opérations concernées par le régime spécial des apports partiels
d'actif, nous présenterons leurs caractéristiques.
a. Définition des opérations concernées par le régime spécial des apports partiels d'actif
110
Aux termes des
articles 301 E de l'annexe II au
CGI et 301 F de l'annexe II au CGI auxquels renvoie
l'article 817 A du CGI, « constitue un apport partiel d'actif l'opération par laquelle une société apporte à une société
relevant du statut fiscal des sociétés de capitaux, en voie de formation ou préexistante, l'ensemble des éléments qui forment soit une, soit plusieurs branches complètes et autonomes d'activité,
lorsque :
- l'opération n'entraîne pas la dissolution de la société apporteuse ;
- et qu'elle est rémunérée par l'attribution de droits représentatifs du capital de la société
bénéficiaire. Toutefois, l'apport partiel peut faire l'objet de règlements sous une autre forme dans la limite de 10 % de la valeur nominale des droits attribués ».
120
L'article 817 B du CGI
prévoit que le régime spécial de l'article 816 du CGI s'appliquent également aux opérations agréées dans les conditions prévues
à l'article 210 B-3 du CGI (cf. II-A-1-b-2°-b°).
b. Caractéristiques des opérations concernées par le régime spécial des apports partiels d'actif
1° Auteur de l'apport partiel d'actif
130
Comme pour les opérations de fusion ou de scission de société, l'apporteur est nécessairement
une personne morale.
Mais, à la différence de ces opérations, cette personne morale ne disparaît pas à l'issue de
l'opération d'apport partiel (cf. II-A-1-b-4°).
2° Objet de l'apport partiel d'actif
a° Apports visés à l'article 301 E de l'annexe II au CGI
140
Pour bénéficier de plein droit du régime spécial,l'apport partiel doit porter sur l'ensemble
des éléments qui forment soit une, soit plusieurs branches complètes et autonomes d'activité (CGI,
annexe II art. 301 E).
Cette notion s'oppose donc à celle d'apport d'éléments isolés d'actif.
150
Cette définition qui doit être interprétée strictement dans le cas d'apports partiels d'actif
intéressant les sociétés, a fait l'objet d'une nécessaire adaptation lorsque les opérations d'apport sont réalisées entre associations (cf. § 30 et
BOI-ENR-AVS-40-80-10).
160
Il y a branche complète et autonome d'activité lorsque les éléments apportés constituent, au
point de vue technique, une exploitation autonome, c'est-à-dire un ensemble capable de fonctionner par ses propres moyens dans des conditions normales.
S'il n'est pas exigé que la pleine propriété des immeubles nécessaires à l'exploitation soit
transférée à la société bénéficiaire de l'apport, celle-ci doit toutefois se voir consentir un droit d'usage sur les immeubles en cause qui lui permette d'exploiter de manière autonome et durable la
branche d'activité apportée.
Ainsi, il a été jugé qu'un droit d'usage ne peut suppléer un apport en propriété que si le
bail concédé porte sur des unités de production nécessaires et essentielles à toutes les activités de la société créée, au point qu'elles en constituent de véritables outils de production. Au cas
particulier, l'activité incriminée consistait en l'abattage et le négoce de bétail, ainsi qu'en la fabrication et la vente de produits de charcuterie. Compte tenu de leur nature (abattoirs,
installations frigorifiques, entrepôts, laboratoires), les immeubles donnés à bail à la société bénéficiaire de l'apport n'étaient pas seulement nécessaires mais indispensables à l'exploitation de
l'activité (Cass.
com.
30 octobre 1989,
n°
87-19766).
De même, il n'y a pas d'apport partiel d'actif au sens de
l'article 301 E de l'annexe II au
CGI dans le cas d'un apport fait par une société à une autre d'un fonds industriel de fabrication et de vente comprenant les éléments incorporels consistant en clientèle et achalandage, le
matériel, les agencements et stocks, lorsque cet apport exclut un élément essentiel : les marques de fabrique
(Cass. com.,
13 mai 1980,
n°
78-15666).
Cette notion exclut pour la perception des droits d'enregistrement les éléments assimilés à la
branche complète et qui s'entendent des participations qui permettent d'exercer le contrôle d'une société. Cette notion, qui demeure propre à l'impôt sur les sociétés, n'exclut pas cependant l'apport
de certaines participations (cf. II-A-1-b-2°-b°).
170
En ce qui concerne les associations, il est admis qu'un apport, même limité à un seul
immeuble, peut être considéré comme portant sur une branche complète et autonome d'activité dès lors que les conditions suivantes se trouvent réunies :
- l'immeuble est affecté à l'exercice d'une activité, même non lucrative, ayant une finalité
propre et dont la gestion est susceptible d'être assurée de manière autonome. Il en est ainsi, par exemple, lorsque les immeubles qui font l'objet de l'apport sont affectés à une école ou à une maison
de retraite ;
- l'affectation des locaux à cette activité est maintenue par l'association bénéficiaire de
l'apport.
Les apports répondant à ces conditions bénéficient donc du régime défini ci-dessus et donnent
lieu à l'application d'un droit fixe.
180
En ce qui concerne l'apport par une société en commandite simple (SCS) à une société anonyme
(SA) d'une branche complète d'activité, cf. BOI-ENR-AVS-20-60-30-10 .
b° Apports partiels d'actifs agréés
190
Le régime spécial s'applique également aux opérations agréées dans les conditions prévues à
l'article 210 B, 3 du CGI.
L'article 817 B
du CGI prévoit que les dispositions de
l'article 816 du CGI s'appliquent également aux opérations agréées dans les conditions prévues à
l'article 210 B-3 du CGI. Dès lors, l'octroi de l'agrément aux opérations d'apports partiels d'actif ne portant pas sur une
branche complète et autonome d'activité entraîne automatiquement l'application du droit fixe et l'exonération corrélative des droits de mutation sur la prise en charge du passif prévus à
l'article 816 du CGI.
Remarque : L'article 817 B du CGI
confère à l'agrément accordé en application du 3 de l'article 210 B du CGI en matière d'impôt sur les sociétés, une incidence en
droits d'enregistrement.
c° Apports de participations
200
Le régime spécial s'applique à l'apport d'une participation lorsque celle-ci :
- comprend l'ensemble des éléments formant une branche complète d'activité ;
- ou remplit les conditions prévues à
l'article 301-C de l'annexe II au CGI (cf. BOI-ENR-AVS-20-60-30-10).
Il s'agit dans ce dernier cas, de la fusion dite « à l'anglaise », mais
l'article 301-C de l'annexe II au
CGI n'assimile cette opération à une fusion proprement dite que pour autant que la société « absorbante » a obtenu des actionnaires de la société « absorbée », l'apport de droits représentant 75 %
au moins du capital. cf. BOI-ENR-AVS-20-60-30-10.
3° Rémunération de l'apport partiel
210
L'apport partiel est rémunéré comme en matière de fusion ou de scission de sociétés,
c'est-à-dire par l'attribution de droits représentatifs du capital de la société bénéficiaire.
Toutefois, il peut faire l'objet de règlement sous une autre forme dans la limite de 10 % de
la valeur nominale des droits attribués. Cette tolérance s'applique seulement aux apports visés aux articles
301 B, 301 C,
301 D, 301 E
de l'annexe II
au CGI, c'est-à-dire, dans le cas d'apport partiel d'actif, à ceux énumérés aux
II-A1-b-2°-a° § 140 à § 170.
4° Effets de l'apport partiel
220
À la différence de la fusion ou de la scission, l'apport partiel implique la survie de la
société apporteuse qui poursuit son activité avec les éléments qu'elle a conservés.
Les droits sociaux remis en contrepartie de l'apport peuvent être soit conservés par la
société apporteuse, soit cédés par elle, soit encore répartis, pour leur totalité ou pour partie, entre ses membres.
2. Conditions relatives au statut fiscal et à la nationalité des personnes morales participantes
230
Les règles exposées BOI-ENR-AVS-20-70 sont applicables mutatis mutandis
aux apports partiels d'actif.
3. Apports partiels multiples
240
Lorsque dans un même acte des apports partiels d'actif sont consentis par plusieurs sociétés
au profit d'une société unique, chacun d'entre eux doit être considéré isolément.
Dès lors, la circonstance qu'un des apports ne réunisse pas les conditions requises pour
l'octroi du régime spécial n'est pas à elle seule de nature à faire échec à l'application de ce régime à l'égard des autres apports.
B. Portée du régime spécial des apports partiels d'actif
250
Lorsque ses conditions d'application sont réunies (cf.
II-A-1-a), le régime fiscal spécial des fusions de sociétés s'applique aux apports partiels d'actif.
260
Aussi, l'apport partiel d'actif entraîne l'exigibilité du droit fixe prévu par
l'article 816-I du CGI au titre des apports purs et simples. À concurrence de la prise en charge du passif dont sont grevés les
biens apportés, il y a dispense des droits et taxes qui frappent normalement les apports à titre onéreux.
1. Exigibilité d'un droit fixe
270
Il convient de transposer les règles énoncées BOI-ENR-AVS-20-60-30-20.
2. Exonération de droits de mutation sur la prise en charge du passif
280
De même, les règles prévues pour les opérations de fusion ou de scission de sociétés sont
applicables, mutatis mutandis, aux apports partiels d'actif (cf. BOI-ENR-AVS-20-60-30-20).
3. Perception du droit de partage, solution libérale
290
En cas d'attribution aux associés des titres reçus en rémunération d'un apport partiel
d'actif, il convient de s'abstenir de percevoir sur l'acte qui constate la répartition des titres, le droit de partage si les conditions suivantes sont remplies :
- la répartition des titres intervient dans le délai légal d'un an exigé pour la franchise
d'impôt sur le revenu ;
- la société apporteuse se trouve contrainte d'imputer tout ou partie de la répartition
gratuite des titres sur le capital social.
III. Accomplissement de la formalité d'enregistrement et de publicité foncière en cas d'apport partiel d'actifs
300
Cf. BOI-ENR-AVS-20-60-40 | Bulletin officiel des finances publiques - impôts | BOI-ENR-AVS-20-80 | https://bofip.impots.gouv.fr/bofip/3681-PGP.html/identifiant=BOI-ENR-AVS-20-80-20120912 | 2012-09-12 00:00:00 | 05c4d69eb824ca6a49605a0e49070a41ca7842ac23fb40367688fc2f384eb89b | [
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I. Mise en place d'une éco-conditionnalité pour tous les logements neufs
1
Conformément aux dispositions des deuxième et troisième phrases du dernier alinéa du I de
l’article 200 quaterdecies du code général des impôts (CGI), issu de
l'article
103 de la loi n°2008-1425 du 27 décembre 2008 de finances pour 2009, le crédit d’impôt sur les intérêts d’emprunt versés au titre de l’acquisition ou de la construction de l’habitation principale
est subordonné à compter du 1er janvier 2010, à la justification par le contribuable du respect des normes thermiques et de performance énergétique exigées par la législation en vigueur.
A. Logements concernés
1. Sont concernés par l’éco-conditionnalité :
10
- les logements acquis neufs ou en l’état futur d’achèvement ;
- les logements que le contribuable fait construire ou dont il achève la construction lorsqu'ils
ont été acquis inachevés ;
- les travaux d'addition de construction réalisés concomitamment à l'acquisition d'un immeuble
achevé ou sur un logement achevé dont le contribuable est déjà propriétaire, dès lors que ces logements ou parties de logements neufs sont soumis au respect des dispositions de
l'article L. 111-9 du code de la construction et de l'habitation (CCH) et qu'ils auraient pu être
construits selon les critères permettant l'obtention du label « bâtiment basse consommation énergétique, BBC 2005 » tel que défini au 5° de
l'article
2 de l'arrêté du 3 mai 2007 relatif au contenu et aux conditions d'attribution du label « haute performance énergétique » mais dont le niveau de performance énergétique globale respecte seulement
les exigences de la réglementation en vigueur et ne disposent donc pas du label.
2. Ne sont notamment pas concernés par l'éco-conditionnalité :
20
- les logements anciens ;
- les travaux d'amélioration ou d'aménagement interne des logements (aménagement de cuisine, de
salles de bains, etc.) (sur ce point se reporter au BOI-IR-RICI-350-10-40) ;
- les travaux autres que d'addition de bâtiments existants visés au I-A-1 §
10, qui ont pour effet d'accroître le volume et la surface habitable des locaux préexistants tels que l'aménagement des combles ou la transformation d'une dépendance en pièce d'habitation
(sur ce point, se reporter au BOI-IR-RICI-350-10-40) ;
- les logements acquis en l'état futur de rénovation mentionnés à
l'article L. 262-1 du CCH ;
- les locaux non affectés à usage d'habitation ou inhabitables qui sont transformés en
logement.
La circonstance que les logements soient considérés comme neufs au sens de la TVA est sans
incidence : les logements ou parties de logements qui ne sont pas soumis à la réglementation thermique en vigueur ne sont pas concernés par l'éco-conditionnalité.
30
Enfin, il est rappelé que les logements qui bénéficient de la majoration du crédit d'impôt au
titre d'une performance énergétique globale supérieure à celle qu'impose la réglementation en vigueur (cf. II § 110 à 170) sont réputés satisfaire
l'éco-conditionnalité, étant donné qu'ils doivent justifier par ailleurs de l'obtention du label « bâtiment basse consommation énergétique, BBC 2005 », qui est plus exigeant.
Remarque : Lorsque des travaux d'addition de construction visés au
dernier tiret du § 10 sont réalisés concomitamment à l'acquisition d'un logement ancien et qu'ils sont financés
par le prêt également destiné à financer l'acquisition du logement, seule la part du crédit d'impôt relative aux travaux (sur ce point, voir également
BOI-IR-RICI-350-20-20 au I-C-2 § 50) est remise en cause lorsque l'addition de construction ne respecte pas les exigences
de la réglementation thermique en vigueur.
B. Justification exigée
40
Le contribuable qui entend bénéficier du crédit d’impôt prévu à
l’article 200 quaterdecies du CGI doit justifier du respect de la réglementation thermique en vigueur selon des modalités définies par décret (sur les modalités de
cette obligation de justification, cf. I-C § 50 à 100).
La réglementation thermique en vigueur s’entend de celle applicable à la date du dépôt de la
demande de permis de construire de la construction concernée.
A cet égard, il est précisé que la réglementation thermique 2000 (RT 2000) s'applique aux
constructions neuves ayant fait l'objet d'une demande de permis de construire déposée entre le 2 juin 2001 et le 31 août 2006 et que la réglementation thermique 2005 (RT 2005) s'applique aux
constructions neuves ayant fait l'objet d'une demande de permis de construire déposée à partir du 1er septembre 2006 (Journal officiel du 25 mai 2006,
décret n° 2006-592 du 24 mai
2006 et arrêté du 24 mai
2006).
En conséquence, les logements soumis à la RT 2000, comme ceux soumis à la RT 2005, peuvent
ouvrir droit au bénéfice du crédit d’impôt, toutes conditions étant par ailleurs remplies.
Toutefois, en pratique, les logements soumis à la RT 2000 ne seront pas soumis à l’obligation
de justification du respect de cette réglementation thermique, dès lors que leur permis de construire est nécessairement antérieur à la date de publication du décret relatif à l’éco-conditionnalité.
C. Modalités de justification
50
Le contribuable doit justifier que le logement pour lequel un permis de construire a été
délivré à compter du 1er janvier 2010 respecte la réglementation thermique en vigueur.
1. Pour les logements ayant fait l'objet d'une demande de permis de construire avant le 1er janvier 2010
60
Lorsque la demande de permis de construire a été déposée avant le 1er janvier 2010, le
contribuable n'a pas l'obligation de justifier que le logement respecte la réglementation thermique en vigueur, et cela même si l'achèvement du logement intervient après le 1er janvier 2010. Dans ce
cas, le crédit d'impôt ne peut pas faire l'objet d'une remise en cause au seul motif de l'absence de justification du respect de la réglementation thermique en vigueur.
2. Pour les logements ayant fait l'objet d'une demande de permis de construire à compter du 1er janvier 2010
70
Lorsque la demande de permis de construire est déposée à compter du 1er janvier 2010, le
contribuable est tenu de justifier que le logement respecte la réglementation thermique en vigueur selon les modalités fixées par décret.
Ce décret, qui était subordonné à la promulgation de la loi portant engagement national pour
l'environnement (dit « Grenelle II ») intervenue le 12 juillet 2010
(loi n° 2010-788), n'a
donc pas pu être publié au 1er janvier 2010. Par ailleurs, du fait de l'extinction du dispositif, sous conditions, pour les opérations réalisées au plus tard le 30 septembre 2011
(BOI-IR-RICI-350-20-10-20) et à défaut de parution de ce décret à cette même date, des modalités transitoires de justification du respect de la réglementation thermique en
vigueur sont prévues pour les logements ayant fait l'objet d'un dépôt de demande de permis de construire à compter du 1er janvier 2010.
80
Ainsi, à compter du 1er janvier 2010, la preuve du respect de la réglementation thermique en
vigueur est apportée par tous moyens, notamment par la production de la synthèse d'étude thermique standardisée RT 2005, telle que définie à
l'annexe
VI de l'arrêté du 24 mai 2006 relatif aux caractéristiques thermiques des bâtiments nouveaux et des parties nouvelles de bâtiments, attestant du respect des critères mentionnés à l'article 9 de
cet arrêté (définissant les conditions dans lesquelles un logement neuf est réputé satisfaire à la réglementation thermique 2005). Conformément au 2 de l'article 10 du même arrêté, le maître d'ouvrage
doit systématiquement produire cette synthèse d'étude thermique, au plus tard à l'achèvement des travaux (cf.
articles 9
et 10 de l'arrêté du 24 mai 2006 relatif aux caractéristiques thermiques des bâtiments nouveaux et des parties nouvelles de bâtiments).
La synthèse d'étude thermique atteste du respect des critères de
l'article
9 de l'arrêté du 24 mai 2006 :
- en règle générale, lorsqu'elle établit le respect de trois critères récapitulés dans un
tableau (dans quelques rares cas particuliers mentionnés au
titre V de
l'arrêté du 24 mai 2006 relatif aux caractéristiques thermiques des bâtiments nouveaux et des parties nouvelles des bâtiments, c'est un courrier d'agrément du Ministre chargé de la construction et
de l'habitation accompagnant la synthèse d'étude thermique qui permet de justifier du respect de la réglementation thermique en vigueur) à la fin du premier chapitre : le respect du C, le respect du
Tic et le respect des exigences minimales (voir pour un exemple d'extrait de synthèse d'étude thermique le BOI-ANNX-000018 pour le cas général) ;
- en application d'une solution technique (Agréée par le ministre chargé de la construction en
application de
l'article
78 de l'arrêté du 24 mai 2006), lorsqu'elle établit que le nombre de points obtenus pour les sous-totaux et le total général est supérieur ou égal au nombre de points minimal requis pour chacun
(voir synthèse d'étude thermique " solution technique maisons individuelles non climatisées " au BOI-ANNX-000020 et synthèse d'étude thermique " solutions maisons
individuelles méditerranéennes non climatisées " au BOI-ANNX-000019).
90
Pour les logements qui bénéficient d'un des quatre labels autres que le label « bâtiment basse
consommation énergétique, BBC 2005 », définis dans
l'arrêté du 3 mai 2007
relatif au contenu et aux conditions d'attribution du label « haute performance énergétique », la justification du respect de la réglementation thermique peut également être apportée par la production
du certificat mentionnant l'attribution du label, délivré par un organisme certificateur tel que défini à
l'article
4 de l'arrêté du 3 mai 2007.
Ces quatre labels sont :
- le label « haute performance énergétique, HPE 2005 » ;
- le label « très haute performance énergétique, THPE 2005 » ;
- le label « haute performance énergétique énergies renouvelables, HPE EnR 2005 » ;
- le label « très haute performance énergétique énergie renouvelables et pompes à chaleur,
THPE EnR 2005 ».
Il est rappelé que les logements qui bénéficient de la majoration du crédit d'impôt au titre
d'une performance énergétique globale supérieure à celle qu'impose la réglementation en vigueur (cf. II § 110 et suivants) sont réputés satisfaire l'éco-conditionnalité, étant donné
qu'ils doivent justifier par ailleurs de l'obtention du label « bâtiment basse consommation énergétique, BBC 2005 », qui est plus exigeant.
3. Cas particulier des départements d'outre mer
100
S'agissant des logements situés en Guadeloupe, en Martinique, en Guyane et à La Réunion, ne
sont concernés par l'éco-conditionnalité que ceux qui font l'objet d'une demande de permis de construire ou d'une déclaration préalable prévue à l'article L. 421-4 du code
de l'urbanisme déposée à compter du 1er mai 2010, date d'entrée en vigueur de la réglementation thermique dans ces départements
(décret n° 2009-424 du 17
avril 2009 portant sur les dispositions particulières relatives aux caractéristiques thermiques, énergétiques, acoustiques et d'aération des bâtiments d'habitation dans les départements de la
Guadeloupe, de la Guyane, de la Martinique et de La Réunion).
Par ailleurs, les conditions dans lesquelles le contribuable qui entend bénéficier du crédit
d'impôt doit justifier du respect de la réglementation thermique en vigueur dans les départements concernés devaient également être définies par décret (cf. I-C-2 § 70). En
outre, la réglementation ne prévoit pas à ce jour de document spécifique, comparable à la synthèse d'étude thermique pour la métropole (cf. I-C-2 § 80), permettant de justifier
du respect de la réglementation thermique dans ces départements.
Dès lors, la preuve du respect de la réglementation thermique, pour les logements situés dans
les départements de Guadeloupe, Guyane, Martinique et Réunion, est apportée par tous moyens, notamment par la production d'un document fourni par le maître d'ouvrage attestant qu'il a respecté la
réglementation thermique. Un modèle d'attestation est reproduit au BOI-LETTRE-000195. La réglementation thermique est respectée lorsque la colonne de droite du tableau de
l'attestation comporte les mentions « R » (respect de l'exigence) ou « SO » (sans objet lorsque l'exigence réglementaire n'est pas applicable à la zone géographique où se situe le logement).
Remarque : Les contribuables ne sont pas tenus de joindre à leur déclaration de
revenus le document justifiant du respect de la réglementation thermique en vigueur pour bénéficier du crédit d'impôt. Ils doivent seulement le tenir à la disposition de l'administration, qui peut le
leur demander dans le cadre de l'exercice de son droit de contrôle.
II. Immeubles bénéficiant du label « haute perfomance énergétique »
110
Une majoration du crédit d’impôt s’applique à compter du 1er janvier 2009 à certains logements
qui présentent un niveau de performance énergétique globale supérieur à celui imposé par la législation en vigueur.
A. Les logements éligibles à la majoration
120
- les logements acquis neufs ou en l’état futur d’achèvement à compter du 1er janvier 2009. La
date d'acquisition s'entend de celle correspondant à la date de la signature de l'acte authentique d'achat ;
- les logements que le contribuable fait construire ou dont il achève la construction
lorsqu'ils ont été acquis inachevés (logements qui font l'objet d'une déclaration d'ouverture de chantier à compter du 1er janvier 2009) ;
- des travaux d'addition de construction réalisés concomitamment à l'acquisition d'un immeuble
achevé ou sur un logement achevé dont le contribuable est déjà propriétaire, dès lors que ces logements ou parties de logements neufs sont soumis au respect des dispositions de
l'article L. 111-9 du CCH et qu'ils auraient pu être construits selon les critères permettant l'obtention
du label « bâtiment basse consommation énergétique, BBC 2005 » tel que défini au 5° de
l'article
2 de l'arrêté du 3 mai 2007 relatif au contenu et aux conditions d'attribution du label « haute performance énergétique » mais dont le niveau de performance énergétique globale respecte seulement
les exigences de la réglementation en vigueur et ne disposent donc pas du label.
B. Les logements non éligibles à la majoration
130
Ne sont notamment pas concernés par la majoration du crédit d'impôt :
- les logements acquis neufs avant le 1er janvier 2009 ;
- les logements acquis en l'état futur d'achèvement avant le 1er janvier 2009, quand bien même
la date d'achèvement du logement intervient postérieurement à cette date ;
- les logements que le contribuable fait construire, lorsque la déclaration d'ouverture de
chantier est intervenue avant le 1er janvier 2009, quand bien même la date d'achèvement du logement intervient postérieurement à cette date ;
- les logements anciens ;
- les logements situés dans les départements d'outre-mer ;
- les logements rendus habitables ou ceux acquis en l'état futur de rénovation mentionnés à
l'article L. 262-1 du CCH ;
- les locaux non affectés à usage d'habitation qui sont transformés en logement ;
- les travaux d'amélioration ou d'aménagement interne des logements (aménagement de cuisine,
de salles de bains, etc.) (sur ce point, se reporter au BOI-IR-RICI-350-10-40) ;
- les travaux autres que d'addition de bâtiments existants visés au
dernier tiret du II-A § 120, qui ont pour effet d'accroître le volume et la surface habitable des locaux préexistants tels que l'aménagement des combles
ou la transformation d'une dépendance en pièce d'habitation (sur ce point, se reporter au BOI-IR-RICI-350-10-40).
Pour l'ensemble de ces logements, les taux du crédit d'impôt applicables sont ceux définis
pour les logements anciens.
C. Niveau de performance exigé pour le bénéfice de la majoration
1. Niveau de performance fixé par décret
140
Conformément aux dispositions du dernier alinéa du III de
l’article 200 quaterdecies du CGI, le niveau de performance global exigé pour le bénéfice de la majoration est
défini par le décret n° 2009-1
du 2 janvier 2009, publié au Journal officiel du 3 janvier 2009, qui a inséré à cet effet un article 46 AZA septies dans l'annexe III au CGI.
2. Logements répondant aux conditions d'attribution du label " BBC 2005 "
150
Conformément aux dispositions de l’article 46 AZA septies de l'annexe III au CGI, sont
concernés par la majoration du crédit d’impôt, les logements qui répondent aux conditions d’attribution du label « bâtiment basse consommation énergétique, BBC 2005 » telles que définies au 5° de
l’article
2 de l’arrêté du 3 mai 2007 relatif au contenu et aux conditions d’attribution du label « haute performance énergétique ».
3. Date à laquelle le label " bâtiment basse consommation énergétique, BBC 2005 " doit être délivré pour ouvrir droit au bénéfice de
la majoration
160
Pour ouvrir droit au bénéfice de la majoration, le logement doit avoir fait l’objet de la
délivrance du label « bâtiment basse consommation énergétique, BBC 2005 » :
- au plus tard à la date d’acquisition, s’agissant des logements acquis neufs achevés. La date
d’acquisition s’entend de la date de la signature de l’acte authentique d’achat (voir toutefois BOI-IR-RICI-350-20-20 au I-C-2 § 50 ) ;
- à la date d’achèvement de l’immeuble, s’agissant des logements acquis en l’état futur
d’achèvement, des logements que le contribuable fait construire ou des locaux non affectés à usage d’habitation qui sont transformés en logement (voir toutefois BOI-IR-RICI-350-20-20 au I-C-2 § 50).
Pour déterminer la date d'achèvement du logement ouvrant droit à crédit d'impôt, il convient
de se référer aux conditions d'application de l'exonération temporaire de taxe foncière sur les propriétés bâties pour les diverses catégories de constructions nouvelles, reconstructions et additions
de construction, exposées au BOI-IF-TFB-10-60-20.
Selon une jurisprudence constante du Conseil d'État, un logement est considéré comme achevé
lorsque l'état d'avancement des travaux en permet une utilisation effective, c'est-à-dire lorsque les locaux sont habitables.
Tel est le cas, notamment, lorsque le gros œuvre, la maçonnerie, la couverture, les sols et
les plâtres intérieurs sont terminés et les portes extérieures et fenêtres posées, alors même que certains aménagements d'importance secondaire et ne faisant pas obstacle à l'installation de
l'occupant resteraient à effectuer (exemple : pose de papiers peints ou de moquette). Dans les immeubles collectifs, l'état d'avancement des travaux s'apprécie distinctement pour chaque appartement et
non globalement à la date d'achèvement des parties communes.
Sur la situation des logements pour lesquels des travaux leur permettant de
répondre aux conditions d’attribution du label « bâtiment basse consommation énergétique BBC 2005 » sont réalisés après leur acquisition ou leur achèvement, voir
BOI-IR-RICI-350-20-30 au II-C § 60).
D. Justification exigée
170
Lorsqu’ils remplissent les conditions d’attribution de la majoration du crédit d’impôt, les
logements concernés ne sont pas soumis à l’obligation de la justification du respect de l’éco-conditionnalité qui est commentée ci avant. | Bulletin officiel des finances publiques - impôts | BOI-IR-RICI-350-10-20-20 | https://bofip.impots.gouv.fr/bofip/3865-PGP.html/identifiant=BOI-IR-RICI-350-10-20-20-20140113 | 2014-01-13 00:00:00 | 05faf28e40061535beab1dfaa9b32234e222c182b9ba97ab57df3d1e06f40242 | [
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] |
1
Conformément aux dispositions prévues au deuxième alinéa du 3° du I de
l'article 156 du code général des impôts (CGI), les déficits provenant de dépenses, autres que les intérêts d’emprunt,
effectuées en vue de la restauration complète d’un immeuble bâti situé dans un secteur protégé peuvent s’imputer, sans limitation de montant, sur le revenu global. Dans ce cadre, les dépenses prises
en compte pour la détermination du revenu net foncier comprennent, outre les charges déductibles dans les conditions de droit commun, certaines dépenses spécifiques limitativement énumérées au b ter
du 1° du I de l’article 31 du CGI.
Ce dispositif, également appelé « Ancien Malraux », s'applique aux déficits résultant de
dépenses portant sur des immeubles pour lesquels une demande de permis de construire ou une déclaration de travaux a été déposée au plus tard le 31 décembre 2008.
5
En application de
l'article 118 de la loi n° 2015-1785 du 29 décembre 2015 de finances
pour 2016, le dispositif « ancien Malraux » s'applique aux déficits fonciers résultant de dépenses payées jusqu'au 31 décembre 2017. Par conséquent, il cesse de produire ses effets à compter du
1er janvier 2018.
10
Les dépenses de restauration immobilière portant sur des immeubles pour lesquels une demande de
permis de construire ou une déclaration de travaux a été déposée à compter du 1er janvier 2009 ouvrent droit à une réduction d'impôt sur le revenu. Ce dispositif, également appelé « nouveau
Malraux », est codifié sous l'article 199 tervicies du CGI et fait l'objet d'un commentaire détaillé au
BOI-IR-RICI-200.
20
Le présent titre traite successivement :
- du champ d'application (chapitre 1,
BOI-RFPI-SPEC-40-10) ;
- des modalités et conditions d'application (chapitre 2,
BOI-RFPI-SPEC-40-20) ;
- des obligations déclaratives et des cas de remise en cause (chapitre 3,
BOI-RFPI-SPEC-40-30). | Bulletin officiel des finances publiques - impôts | BOI-RFPI-SPEC-40 | https://bofip.impots.gouv.fr/bofip/3976-PGP.html/identifiant=BOI-RFPI-SPEC-40-20160530 | 2016-05-30 00:00:00 | 3b01a12d3d3535cfa516f5ba53df6c1ed37575a1ad76a2b5487887cdf76d5bd6 | [
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1
Remarques :
Du nom de Louis Besson, ministre chargé du logement du 4 juin 1997 au 27 mars 2001.
Du nom de Marie-Noëlle Lienemann, ministre chargée du logement du 27 mars 2001 au 7 mai 2002.
L'article
96 de la loi de finances pour 1999 n° 98-1266 du 30 décembre 1998 a mis en place un dispositif d'incitation fiscale en faveur des propriétaires bailleurs pour les locations de caractère
intermédiaire.
Pour les logements anciens, l'avantage prenait la forme d'un relèvement de 14 % à 25 %, puis à
40 %, du taux de la déduction forfaitaire pendant une période minimale de six ans. Ce dispositif a été codifié au e du 1° du I de
l'article 31 du code général des impôts (CGI) alors en vigueur.
Depuis la suppression de la déduction forfaitaire de 14 %, intervenue à compter de l'imposition
des revenus de l'année 2006, la déduction forfaitaire majorée a été remplacée, à compter de l'imposition des revenus de l'année 2006, par une déduction spécifique au taux de 26 %
(article 76
de la loi de finances pour 2006, n° 2005-1719 du 30 décembre 2005). Cette déduction est mentionnée au j du 1° du I de l'article
31 du CGI.
L'article 39 de
la loi n° 2006-872 du 13 juillet 2006 portant engagement national pour le logement a mis fin à la possibilité pour les bailleurs de bénéficier pour la première fois du dispositif « Besson ancien »
pour les baux conclus à compter du 1er octobre 2006. Ce dispositif reste toutefois applicable après après cette date, sous certaines conditions.
Le dispositif « Besson-ancien » est examiné à la sous-section 1 de la présente section
(BOI-RFPI-SPEC-20-10-30-10).
10
Le
I
de l'article 11 de la loi de finances pour 2002 (n° 2001-1275 du 28 décembre 2001) a complété le dispositif « Besson ancien » en y ajoutant une mesure destinée à favoriser la location de logements
dans le secteur social (dispositif « Lienemann »).
L'avantage fiscal, qui est subordonné à des conditions de loyers et de ressources plus
strictes que pour les locations du secteur intermédiaire, a pris la forme, pour les logements neufs comme pour les logements anciens, d'une majoration de 14 % à 60 % du taux de la déduction
forfaitaire pendant une période de trois ans reconductible.
Le dispositif « Lienemann » a été supprimé à compter du 1er janvier 2005,
conformément à
l'article 109 de
la loi n° 2005-32 du 18 janvier 2005 de programmation pour la cohésion sociale. Les engagements en cours à cette date continuent cependant de produire leurs effets mais, à l'expiration du délai de
trois ans, aucune prorogation ne peut être effectuée.
A l'issue de la période de trois ans en cours au 1er janvier 2005, le propriétaire
peut bénéficier, sous certaines conditions, de la déduction spécifique de 26 % prévue au j du 1° du I de l'article 31 du CGI
(loi n° 2005-32 du 18 janvier 2005, art. 109).
Le dispositif « Lienemann » est étudié à la sous-section 2
(BOI-RFPI-SPEC-20-10-30-20).
20
L'article
75 de la loi 2000-1352 du 30 décembre 2000 (loi de finances pour 2001) permet aux propriétaires qui ont demandé le bénéfice de la déduction spécifique prévue au j du 1° du I de
l'article 31 du CGI (dispositif « Besson ancien », sous-section 1, BOI-RFPI-SPEC-20-10-30-10) ou
qui, pour les investissements réalisés avant le 9 octobre 2002, ont opté pour la déduction au titre de l'amortissement prévue au g du 1° du I de l'article 31 du CGI (dispositif « Besson neuf »,
sous-section 2, BOI-RFPI-SPEC-20-10-20) de suspendre leur engagement de location pour mettre le logement à la disposition de l'un de leurs ascendants ou descendants (ou
d'un ascendant ou descendant de l'un des associés de la société propriétaire).
Ce dispositif spécifique est étudié à la sous-section 3
(BOI-RFPI-SPEC-20-10-30-30). | Bulletin officiel des finances publiques - impôts | BOI-RFPI-SPEC-20-10-30 | https://bofip.impots.gouv.fr/bofip/4121-PGP.html/identifiant=BOI-RFPI-SPEC-20-10-30-20130225 | 2013-02-25 00:00:00 | db3b71eb8db757473ebc0083162ba35bc36640fc8d2bb2fd9bdda71b29531e8d | [
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] |
1
Conformément aux termes de
l'article L 252 A du livre des procédures fiscales (LPF), les avis de mise en recouvrement, de même que les rôles visés
à l'article 1658 code général des impôts (CGI) constituent des titres exécutoires délivrés pour le recouvrement des recettes
de nature fiscale.
L'avis de mise en recouvrement (AMR) est l'acte au moyen duquel l'administration authentifie une
créance fiscale non acquittée spontanément dans les délais légaux, ou partiellement acquittée, ainsi qu'il ressort des dispositions de
l'article L. 256 du LPF : « Un avis de mise en recouvrement est adressé par le comptable public compétent à tout
redevable de sommes, droits, taxes et redevances de toute nature dont le recouvrement lui incombe lorsque le paiement n'a pas été effectué à la date d'exigibilité ».
L'AMR obéit à des règles qui conditionnent sa validité quant à son objet, quant à la personne
qu'il désigne et quant aux délais de la mise en recouvrement.
I. Champ d'application de l'AMR
3
L'AMR a été étendu à la totalité des impôts et taxes, quelle qu'en soit la nature, ainsi qu'aux
pénalités y afférentes.
Dès lors qu'il ne vise que les redevables défaillants, il convient de rappeler, selon les cas, à
quel stade de la procédure d'assiette se situe la délivrance de l'AMR.
A. En cas de défaut de paiement spontané de l'impôt
5
Lorsque le contribuable n'acquitte pas spontanément sa dette dans les délais prévus, à savoir
celui de la date d'exigibilité de l'impôt considéré, selon la terminologie utilisée par l'article L. 256 du LPF, le
comptable des Finances publiques est autorisé à engager des poursuites pour recouvrer la somme due. Préalablement aux poursuites, le comptable est tenu d'authentifier sa créance, qu'elle résulte ou
non de la déclaration du redevable, par l'établissement et la notification d'un avis de mise en recouvrement.
7
Les impôts ou taxes qui ne sont pas établis et mis en recouvrement par voie de rôle doivent être
acquittés spontanément par les redevables, à concurrence du montant déclaré, dans les délais fixés par les textes législatifs ou réglementaires relatifs à chaque impôt.
Sont notamment concernés, l'impôt sur les sociétés et des contributions additionnelles, les
taxes sur le chiffre d'affaires, les droits d'enregistrement et les droits de timbre, de nombreuses retenues et des prélèvements à la source, les taxes assises sur les salaires ainsi que diverses
taxes spéciales. Cette liste n'est pas exhaustive. Il convient, en effet, de se reporter aux études spécifiques à chaque type d'impôts, taxes ou contributions pour connaître la date de leur
exigibilité.
10
Certains impôts ou taxes sont recouvrés selon les modalités ainsi que sous les sûretés,
garanties et sanctions applicables aux taxes sur le chiffre d'affaires. Ces impôts ou taxes peuvent être, en outre, liquidés sur le même formulaire et dans les mêmes délais que la taxe sur la valeur
ajoutée.
Les droits d'enregistrement et assimilés résultent d'éléments déclaratifs qui donnent lieu au
calcul de l'impôt par le service destinataire de la déclaration. En principe, la formalité de l'enregistrement n'est délivrée qu'en contrepartie du paiement.
20
Les impôts directs et les taxes y assimilées sont recouvrés en vertu de rôles rendus
exécutoires par arrêté du préfet.
Pour ces impositions, le régime prévu à
l'article 1658 du CGI, à l'article 1659 A du CGI
et à l'article L. 253 du LPF continue à s'appliquer, mais l'administration des finances publiques peut également
procéder au recouvrement des impôts directs et taxes y assimilées par voie d'AMR (CGI, article 1658).
30
Les créances de toute nature dont la perception incombe aux comptables publics et non
acquittées à l'échéance ne sont mises en recouvrement que lorsque leur montant cumulé excède le seuil fixé par l'article 1724 A
du CGI. Cette disposition s'applique aux droits dus au Trésor qui doivent être acquittés spontanément.
Cette règle est distincte du minimum de perception en matière d'impôts directs et d'impôt sur
le revenu fixée par le 1 bis et le 2 de l'article 1657 du CGI.
B. En cas de rectification, évaluation ou taxation d'office des bases d'imposition
35
Toute rectification, toute évaluation ou taxation d'office implique le défaut de paiement dans
les délais légaux des sommes qui en font l'objet et, par conséquent, doit en principe donner lieu à l'émission d'un avis de mise en recouvrement.
Différents cas sont à envisager selon la procédure applicable : procédure de rectification
contradictoire, procédure de régularisation ou procédure d'imposition d'office.
1. Procédure de rectification contradictoire
40
Cette procédure est définie de
l'article L. 55 du LPF à l'article L. 61 B du
LPF et de l'article R* 57-1 du LPF à
l'article R* 61 B-1 du LPF.
Le tableau ci-après indique schématiquement les différentes éventualités susceptibles de se
présenter au cours du déroulement de la procédure de rectification :
Issue de la phase de discussion
Variantes
émission de l'avis de mise en recouvrement
1. Le redevable vérifié donne son accord dans le délai de 30 jours à compter de la proposition de
rectification ou présente des observations qui sont reconnues fondées ;
2. Le redevable ne répond pas dans le délai prescrit ;
3. le redevable présente des observations qui ne sont pas reconnues fondées.
1.a. L'accord est pur et simple ;
1.b. L'accord est subordonné à la conclusion d'une transaction demandée en application du 3° de
l'article L. 247 du LPF ;
2. Aucune saisine des commissions ou du comité visés par l'article
l'article L. 59 du LPF n'est possible ;
3.a. Le différend n'est pas soumis à l'une des commissions ou comité visés par l'article L. 59 du LPF ;
3.b. Le différend est soumis à l'une de ces commissions ou comité visés par l'article L. 59 du LPF.
1.a. À l'expiration du délai de 30 jours prévu à l'article R* 57-1 du LPF ;
1.b. Dès l'acceptation par le redevable de propositions qui lui ont été notifiées dans les conditions
prévues à l'article R* 247-3 du LPF.
À défaut d'acceptation dans le délai de 30 jours imparti par ce texte, dès l'expiration de ce délai sauf si
le différend relatif aux droits est soumis à l'une de commissions ou comité visés à l'article L. 59 du LPF ;
2. Dès l'expiration du délai prévu à l'article R* 57-1 du LPF ;
3.a. Dès l'expiration du délai de 30 jours prévu à l'article R* 59-1 du LPF ;
3.b. Dès notification au redevable de l'avis de la commission ou du comité.
2. Procédure de régularisation
50
Cette procédure prévue par
l'article L. 62 du LPF, est commentée au BOI-CF-IOR-20-10.
3. Procédure d'imposition d'office
60
Dans le cas d'une imposition établie d'office, la mise en recouvrement ne peut intervenir qu'à
l'expiration d'un délai de trente jours au moins à compter de la date de notification au contribuable des bases ou éléments ayant servi à leur calcul
(LPF, art. L. 76).
C. Pour le recouvrement des intérêts de retard, des sanctions fiscales, des frais accessoires et autres sommes
L'avis de mise en recouvrement est utilisé pour le recouvrement non seulement des droits
simples mais également des intérêts de retard et sanctions fiscales et, le cas échéant, des frais de poursuite.
1. Intérêts de retard et sanctions fiscales
70
En vertu de
l'article L. 256 du LPF, la délivrance de l'AMR s'applique aux droits, taxes, redevances, impositions et sommes
quelconques dont la perception incombe aux comptables de la direction générale des Finances publiques (DGFIP). Cette règle s'applique également aux intérêts de retard, amendes et majorations, prévus
par le code général des impôts.
La voie de l'AMR est ouverte pour le recouvrement des impositions visées ci-dessus et pour les
sommes qui s'y rapportent, quel que soit leur mode d'établissement (déclaration, taxation d'office, procédure de rectification, régularisation par voie de déclaration rectificative ou complémentaire
etc.).
80
En vertu des dispositions des I et II de
l’article 1754 du CGI :
- le recouvrement de l’intérêt de retard et des majorations proportionnelles à un impôt est
régi par les dispositions applicables à cet impôt ;
- le recouvrement des amendes forfaitaires ou proportionnelles à un autre élément que de
l’impôt est régi par les dispositions applicables aux taxes sur le chiffre d’affaires, sauf disposition expresse contraire.
Aussi la mise en recouvrement des intérêts de retard et sanctions fiscales est-elle effectuée
par voie d'AMR :
- quand l’intérêt de retard et les majorations proportionnelles se rapportent à des impôts mis
en recouvrement par voie d'AMR, notamment aux taxes sur le chiffre d’affaires, à l’impôt sur les sociétés, à la taxe sur les salaires, aux droits d’enregistrement, aux droits de timbre, à la taxe de
publicité foncière, etc. ;
- quand les amendes forfaitaire ou proportionnelles ne se rapportent à aucun impôt.
90
S’agissant des sanctions appliquées pour infraction à la législation relative à la billetterie
des établissements de spectacles soumis à la taxe sur la valeur ajoutée (TVA) (CGI, art. 290 quater) et aux opérations
portant sur les animaux vivants de boucherie et de charcuterie (3° du II de l'article 298 bis du CGI), les contraventions
sont poursuivies devant les tribunaux correctionnels qui prononcent la condamnation. La grosse du jugement ou de l'arrêt levé par l'administration permet aux comptables de la DGFIP de poursuivre le
recouvrement de l'amende fixée par le tribunal (LPF, art. L. 235).
100
Le recouvrement des intérêts de retard et sanctions fiscales incombe au comptable responsable
de l'encaissement des droits en principal auxquels ils se rapportent.
Si aucun droit n'est en jeu, le comptable est, en principe, celui du domicile ou du principal
établissement du débiteur des amendes.
Remarque : Lorsque les débitants de tabac sont dans l'impossibilité de
représenter tout ou partie de l'approvisionnement de base gratuit ou de verser au service le produit de la vente correspondant, il y a lieu d'adresser un AMR aux intéressés.
110
Les sanctions fiscales doivent avoir été préalablement motivées en vertu de
l'article L. 80 D du LPF. La motivation figure dans la proposition de rectification en cas de contrôle fiscal ou dans
un document spécifique intitulé lettre de motivation.
Cette lettre motive les sanctions fiscales applicables au redevable suite au non respect :
- de ses obligations déclaratives : dépôt tardif de ses déclarations, des relevés d'acomptes
de taxe sur les salaires ou d'acomptes TVA (régime simplifié d'imposition) etc. ;
- de ses obligations de paiement : absence de paiement, règlement partiel ou selon un mode de
paiement inapproprié.
2. Frais accessoires et autres sommes
120
Les frais accessoires afférents au recouvrement des impositions, et des sommes qui s'y
rapportent, ci-dessus mentionnées (frais de poursuites, frais d'inscription de l'hypothèque légale du Trésor ou d'une hypothèque judiciaire) sont également mis en recouvrement par voie d'AMR.
130
Le deuxième alinéa de
l'article L. 256 du LPF prévoit également l'utilisation de l'AMR pour la restitution de sommes indûment versées par
l'État (répétition de l'indu).
Dans ce cas, l'AMR indique seulement le montant de la somme indûment versée et
la date du versement (LPF, art. R* 256-1 dernier alinéa).
II. Conditions relatives à la personne du débiteur mentionnée dans l'AMR
Il résulte de
l'article L. 256 du LPF que l'AMR est individuel et qu'il doit être établi au nom du redevable légal de l'impôt, qu'il
s'agisse ou non d'une personne physique.
Ce principe à caractère très général, doit cependant être adapté lorsque le comptable poursuit
le recouvrement d'une créance à l'égard de plusieurs débiteurs tenus au paiement, conjointement ou solidairement, ainsi que dans certains cas particuliers.
A. Pluralité de débiteurs
140
Sur ce sujet, il convient de se reporter au
BOI-REC-PREA-10-10-30.
B. Cas particuliers
1. Indivision
150
Sur ce point, il convient de se reporter au II § 210 à 310 du
BOI-REC-SOLID-30-40.
2. Les redevables incapables
160
Le redevable visé dans l'avis de mise en recouvrement doit disposer d'une totale capacité
juridique et pouvoir exercer lui-même et sans autorisation les droits dont il est titulaire.
En cas d'incapacité, des règles spécifiques sont applicables qui diffèrent selon que le
redevable est représenté ou seulement assisté.
a. Les incapables représentés
170
Lorsque le redevable est frappé d'incapacité civile, l'AMR doit être établi au nom de la
personne responsable du paiement de l'impôt, cette personne étant prise en sa qualité de représentant légal de l'incapable. Il doit comporter l'indication :
- de l'identité du représentant légal ;
- de la qualité en laquelle celui-ci y est visé (tuteur, conjoint ou parent désigné, gérant de
la tutelle etc.) ;
- de l'identité du redevable représenté ;
- de la référence aux articles du code civil visant ces titres.
On distingue parmi les incapables représentés le mineur et le majeur en tutelle.
1° Le mineur
180
L'enfant mineur a pour représentant légal ses père et mère si l'autorité parentale est exercée
en commun par les deux parents. Dans les autres cas, l'administration légale appartient à celui des parents qui exerce l'autorité parentale. Il peut avoir pour représentant légal son tuteur s'il y a
eu ouverture d'une tutelle (code civil (C. civ.), art. 408).
Dans cette hypothèse, l'avis de mise en recouvrement est notifié au père ou à la mère, ou au
tuteur pris en sa qualité d'administrateur légal.
Remarque : La lettre de relance et la mise en demeure de payer sont notifiées
dans les mêmes conditions.
2° Le majeur en tutelle
190
Sous le régime de la tutelle, le majeur incapable est représenté de manière
continue dans les actes de la vie civile (C. civ., art. 473). Suivant les situations, l'AMR est établi soit au nom du tuteur, soit au nom du
conjoint ou du parent désigné, soit au nom du gérant de la tutelle.
Remarque : La lettre de relance et la mise en demeure de payer sont notifiées
dans les mêmes conditions.
b. Les incapables assistés
Lorsqu'un redevable est frappé d'une incapacité pour l'une des causes visées à
l'article 425 du C. civ., il peut être seulement assisté dans les actes de la vie civile.
1° Le majeur sous sauvegarde de justice
200
L'article 435 du C.
civ. prévoit dans ce cas une incapacité relative, le majeur placé sous sauvegarde de justice conserve l'exercice de ses droits.
L'AMR doit être notifié au redevable incapable et en copie au mandataire, par
lettre recommandée avec avis de réception.
Remarque : La mise en demeure de payer est notifiée dans les
mêmes conditions.
2° Le majeur en curatelle
210
L'article 440 du C.
civ. prévoit que lorsqu'un majeur, sans être hors d'état d'agir lui-même, a besoin d'être conseillé ou contrôlé dans les actes de la vie civile, il peut être placé sous un régime de curatelle.
Il est assisté par un curateur. L'avis de mise en recouvrement doit être
notifié au majeur incapable et en copie au curateur, par lettre recommandée avec avis de réception.
Remarque : La mise en demeure de payer est notifiée dans les mêmes
conditions.
3. Les groupements
220
Lorsque la personne imposable est un groupement, l'authentification des impositions
exigibles est effectuée à son nom ou à celui de son représentant. Il peut en être ainsi même quand le groupement n'est pas doté de la personnalité morale si, par ailleurs le droit fiscal lui reconnaît
une existence propre. Tel est le cas des sociétés en participation et des sociétés créées de fait.
À l'égard des tiers, les associés de fait ou en participation sont réputés avoir conservé la
propriété des biens qu'ils mettent à la disposition de la société, à moins qu'ils n'aient convenu de les mettre en indivision (C. civ., art.
1872). Par ailleurs, les biens acquis en emploi des bénéfices réalisés par la société font l'objet d'une indivision entre ces mêmes associés.
Chaque associé n'oblige que lui-même à raison des actes qu'il accomplit sauf s'il agit au vu
et au su des tiers en qualité d'associé, auquel cas il engage également la responsabilité des autres participants, avec solidarité si la société est commerciale, sans solidarité dans les autres cas.
Par ailleurs, l'article 1871 du C.
civ. refuse expressément la personnalité morale aux sociétés en participation et aux sociétés créées de fait. Dès lors, les AMR établis à leur nom produisent effet seulement au plan de l'assiette
de l'impôt.
230
En matière de taxe sur la valeur ajoutée, la jurisprudence reconnaît l'autonomie des
sociétés de fait ou des sociétés en participation par rapport à leurs associés.
Le Conseil d'État a ainsi jugé que « si les associations en participation ne constituent
pas une personne morale, elles n'en constituent pas moins une forme de société » et que « du point de vue fiscal l'entreprise exploitée par une association doit être traitée d'une manière distincte
sans que puisse être invoquée par les membres de l'association la confusion existant entre ladite association et eux-mêmes pour leur part dans cette société » (CE, 27 mars 1963 assemblée plénière req.
53433)
De même une jurisprudence constante (notamment CE, 4 novembre 1981, req. n° 22403),
reconnaît à la société de fait le caractère d'une « personne », au sens de l'article 283 du CGI, tenue d'acquitter la taxe sur la valeur ajoutée due au titre des opérations qu'elle réalise.
240
L'AMR établi au nom de la société ne produisant effet qu'au plan de l'assiette de l'impôt,
il ne saurait constituer un titre exécutoire sur le fondement duquel des mesures de poursuites pourraient valablement être engagées. Lorsqu'un tel titre a été établi, il est également nécessaire de
notifier des avis de mise en recouvrement aux associés de fait ou aux participants.
Si un seul associé de fait ou participant est connu du service, il est seul visé sur l'avis
de mise en recouvrement. En revanche, si ce participant ou associé s'est révélé comme agissant en cette qualité et engage dès lors la responsabilité des autres, il est établi autant d'avis de mise en
recouvrement nominatifs que de participants ou associés responsables pour le tout ou pour leur part, selon qu'il y a ou non solidarité.
Remarque : Les poursuites à l'encontre des associés ou participants
procéderont en outre de la notification d'une mise en demeure de payer établie dans les mêmes conditions.
4. Les redevables domiciliés à l'étranger
250
Lorsque le redevable, qu'il ait ou non la nationalité française, a son domicile (s'il s'agit
d'une personne physique), son siège social ou son principal établissement (s'il s'agit d'une personne morale), situé à l'étranger, l'avis de mise en recouvrement est établi à son nom, dans les
conditions habituelles, et notifié selon les modalités décrites au BOI-REC-PREA-10-10-20. Cependant, si un représentant en France a été désigné en vertu du I de
l'article 289 A du CGI, l'authentification de la créance du Trésor peut indifféremment être effectuée au nom du représentant
expressément pris en cette qualité.
260
Pour l'application de ce principe, il y a lieu de distinguer suivant que la société
étrangère possède ou non en France, soit un établissement, soit un représentant accrédité. Si la société a un établissement en France, l'AMR et les autres pièces de procédures (la lettre de relance,
la mise en demeure de payer) sont établis au nom de la société en assignant pour siège à celle-ci celui de son principal établissement en France.
Si la société a un représentant accrédité en France, l'authentification de la créance du
Trésor peut indifféremment être effectuée selon les modalités suivantes :
- l'AMR peut être notifié à la société étrangère et corrélativement dénoncé au représentant
(à cet effet, une copie du titre de l'administration lui est notifiée par lettre recommandée avec avis de réception) ;
- la notification à l'étranger est possible selon les modalités décrites au
BOI-REC-PREA-10-10-20.
270
Il est possible de notifier un AMR au seul représentant, expressément pris en cette qualité,
dès lors que sa désignation a justement pour objet de permettre la communication des pièces relatives à l'assiette et au recouvrement (arrêt de la Cour de cassation, com. du 17 décembre 1968, Affaire
société Transciterne SA).
Lorsque la société domiciliée à l'étranger ne défère pas à l'AMR, une mise en demeure de
payer est établie et notifiée suivant les mêmes principes.
5. Sociétés dissoutes et sociétés en procédure collective
280
La société en liquidation amiable peut faire l'objet d'un AMR libellé à son nom, sa
personnalité juridique étant censée subsister pour les besoins de la liquidation jusqu'à l'achèvement de celle-ci. Toutefois, ce titre peut être aussi établi au nom du liquidateur, celui-ci étant pris
en sa qualité de représentant légal de la société dissoute BOI-REC-SOLID-20-10-20.
290
La
loi n° 2005-845 du 26 juillet 2005
de sauvegarde des entreprises et le
décret n° 2005-1677 du 28 décembre
2005 pris en application de la loi n° 2005-845 du 26 juillet 2005 de sauvegarde des entreprises et le
décret n° 2006-1709 du 23 décembre
2006 pris en application de la loi n° 2005-845 du 26 juillet 2005 de sauvegarde des entreprises et portant diverses dispositions relatives aux administrateurs judiciaires et aux mandataires
judiciaires, applicables aux procédures ouvertes à compter du 1er janvier 2006 ont réformé le droit des entreprises en difficultés. Quatre procédures ont été prévues :
- la conciliation : celle-ci n'ayant aucune incidence sur le pouvoir de gestion du chef
d'entreprise, les AMR doivent être adressés au débiteur ;
- la sauvegarde : l'administration de l'entreprise est assurée par son dirigeant qui n'est
pas dessaisi, le ou les administrateurs judiciaires n'ayant qu'une mission de surveillance et d'assistance ; l'AMR reste donc adressé au dirigeant, sauf modifications de la mission de l'administrateur
par le Tribunal ;
- le redressement judiciaire : le tribunal charge ensemble ou séparément le ou les
administrateurs « d'assister le débiteur dans sa gestion ou d'administrer entièrement ou partiellement l'entreprise » ; dans ce dernier cas, le dirigeant est dessaisi ; le débiteur et
l'administrateur, s'il en a été désigné un, sont destinataires de l'AMR (il ne sera adressé qu'à l'administrateur si le tribunal lui confie la gestion totale de l'entreprise) ;
- la liquidation judiciaire : la règle du dessaisissement au profit du liquidateur implique
que lui soit adressé l'ensemble des actes de procédure relatifs au contrôle, à l'assiette et au recouvrement de l'impôt. Le liquidateur es-qualité est donc seul destinataire de l'AMR. Cependant,
lorsque le débiteur est une personne morale, les dirigeants sociaux en fonction lors du prononcé du jugement de liquidation judiciaire le demeurent, sauf décision contraire du juge commissaire ; aussi
les organes légaux conservent-ils la possibilité de représenter la société en justice et d’exercer les voies de recours, notamment à l’encontre du jugement d’ouverture de la procédure.
6. Successions vacantes
300
En application des articles 809 et
suivants du C. civ., le juge confie la curatelle de la succession vacante au service des domaines. Cette ordonnance de curatelle fait l'objet d'une publicité. Le curateur est seul habilité à payer
les créanciers de la succession.
Sauf à ce qu'il soit mis fin à la curatelle, l'AMR doit être adressé au service des domaines
es-qualité de curateur de la succession vacante.
III. Conditions d'application dans le temps
305
Selon les termes de
l'article L. 256 du LPF, le comptable des finances publiques adresse un AMR au redevable de toute somme dont le
recouvrement lui incombe lorsque le paiement n'a pas été effectué à la date d'exigibilité.
La délivrance de l'AMR a pour finalité :
- d'informer le contribuable afin de lui permettre de contester, le cas échéant le
bien-fondé de l'imposition ;
- de substituer l'action en recouvrement, prescrite par quatre ans, à l'action en répétition
;
- de permettre l'inscription du privilège du Trésor en application du 2° du 3° de
l'article 1929 quater du CGI (BOI-REC-GAR-10-10-30-20).
A. Le défaut de paiement dans les délais légaux
1. Paiements partiels
310
Tout paiement partiel est assimilé à un défaut de paiement pour l'application des
dispositions de l'article L. 256 du LPF.
2. Octroi de crédits de paiement
320
L'admission d'un redevable au bénéfice d'un régime particulier de paiement des droits a pour
effet de reporter la date, soit d'exigibilité, soit du versement effectif de l'impôt dû par ce redevable, à celle de l'échéance du crédit de paiement (paiement fractionné et/ou différé). C'est donc
cette date d'échéance qu'il convient de prendre en considération pour situer dans le temps, en cas de non-paiement, la délivrance de l'AMR au principal obligé et à sa caution.
Remarque : L'octroi de délais de paiement dans le cadre de plans de règlement
est sans influence sur la date d'émission de l'AMR (BOI-REC-PREA-20-10).
3. Remise en paiement d'effets bancaires ou postaux non provisionnés ou insuffisamment provisionnés
330
La remise en paiement d'effets bancaires ou postaux qui s'avèrent après acceptation, non
provisionnés ou insuffisamment provisionnés équivaut à un défaut de paiement. Cet incident de paiement n'entraîne pas novation de la créance. Un AMR est délivré au redevable (et éventuellement à ses
coobligés) dès le retour de l'effet impayé ou partiellement payé, auquel est joint une lettre invitant le redevable à se libérer sans retard du montant de son chèque impayé, sous peine de poursuites
par toutes voies de droit.
Si un AMR avait déjà été délivré antérieurement ou si la nature de la créance n'en
nécessitait pas l'usage, il n'y aurait pas lieu de renouveler l'AMR.
B. L'application aux intérêts de retard et sanctions fiscales
335
Pour l'application de la règle édictée par
l'article L. 256 du LPF aux intérêts de retard, sanctions fiscales et aux autres créances qui ne participent pas de
l'impôt en principal, l'AMR devant, en principe, viser leur montant total, légalement encouru, une distinction doit être faite entre elles, selon que leur quotité varie ou non avec le temps.
1. Intérêt de retard
340
Il s'agit de l'intérêt de retard défini à
l'article 1727 du CGI, qui n'est pas une sanction
fiscale et n'a pas à être motivé.
a. La liquidation des intérêts de retard
Sur ce point, il convient de se reporter au BOI-CF-INF-10-10-20.
b. Date d'établissement de l'avis de mise en recouvrement relatif aux intérêts de retard
1° Intérêt de retard exigible en dehors de toute procédure de rectification ou d'imposition d'office.
350
Le montant du principal de la créance non acquitté dans les délais légaux assorti le cas
échéant des intérêts de retard liquidés est indiqué sur l'AMR qui est émis, pour l'authentification de cette créance. Conformément aux dispositions du deuxième alinéa de
l'article R* 256-1 du LPF, l'intérêt de retard complémentaire (IRC) n'y est désigné que par sa nature de manière à ce
que l'envoi de ce titre produise, à son égard, l'effet interruptif de prescription prévue à l'article L. 274 du LPF.
360
Dès règlements de tout ou partie de la créance en principal, le comptable procède à la
liquidation du complément d'intérêt de retard exigible et à l'émission de l'AMR correspondant étant entendu que cet avis complémentaire ne doit pas reprendre l'ensemble de la créance mais viser
seulement le supplément d'intérêt de retard.
Remarque : En cas d'inscription de l'hypothèque légale du
Trésor, les indemnités et les intérêts de retard qui sont encourus à la date d'établissement du bordereau d'inscription, et dont seule la nature a été mentionnée sur l'AMR authentifiant la créance en
principal, sont liquidés, authentifiés et portés sur ledit bordereau.
Ceux qui courent ultérieurement font l'objet d'un AMR complémentaire soit lorsque les droits
sont intégralement acquittés, soit au moment de l'inscription d'une nouvelle hypothèque avant l'expiration du délai de trois ans prévu par
l'article 2432 du C. civ. (BOI-REC-GAR-10-20-20-20).
2° Intérêt de retard en cas de procédure de rectification ou d'imposition d'office
370
Les droits et intérêts de retard figurant dans la proposition de rectification sont
authentifiés simultanément et apparaissent sur le même AMR.
2. Sanctions fiscales
a. Sanctions fiscales exigibles en dehors de toute procédure de rectification ou d'imposition d'office.
380
Ce sont les sanctions applicables au redevable suite au non respect de ses
obligations déclaratives et de paiement. Ces sanctions sont motivées sur un document spécifique « la lettre de motivation ». Cette lettre est produite en amont de l'émission de l'AMR. Elles sont
purement et simplement ajoutées au montant du principal assorti le cas échéant de l'intérêt de retard sur l'AMR qui est émis pour authentifier la créance non acquittée dans les délais légaux. Si les
droits ont été acquittés avant l'émission de l'AMR, seules les pénalités seront authentifiées.
390
Lorsqu'elles sanctionnent une infraction qui n'affecte pas une base ou des éléments
d'imposition (CGI, art. 1729 B et CGI, art. 1737),
elles font l'objet, bien entendu, d'un AMR qui les vise exclusivement et à l'établissement duquel il est procédé par le comptable au vu des renseignements fournis par l'agent qui a constaté ladite
infraction.
b. Sanctions fiscales en cas de procédure de rectification ou d'imposition d'office
Les droits et sanctions fiscales figurant dans la proposition de rectification sont
authentifiés simultanément et apparaissent sur le même AMR. | Bulletin officiel des finances publiques - impôts | BOI-REC-PREA-10-10-10 | https://bofip.impots.gouv.fr/bofip/4135-PGP.html/identifiant=BOI-REC-PREA-10-10-10-20200122 | 2020-01-22 00:00:00 | fc07dd6b9504861ade1bb47863542b0c2c7fd6e69b1137f943dcc2e2e8a12155 | [
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Détention des parts/ Situation des conjoints associés
Les parts font partie des biens de la communauté
Les parts sont détenues en propre par chacun des conjoints
Les époux exercent tous deux leur activité professionnelle dans la société ou le groupement.
Prise en compte au niveau de chacun des époux de la quote-part de recettes de la société ou du groupement à
proportion des parts de la communauté à hauteur de 50%.
Prise en compte au niveau de chacun des époux de leur quote-part de recettes de la société ou du groupement à
proportion des parts détenus en propre pour chacun des époux.
Un seul des époux exerce son activité professionnelle dans la société ou le groupement.
Pour l'époux exerçant son activité professionnelle dans cette société ou ce groupement, prise en compte de la
quote-part de recettes de la société ou du groupement à proportion des parts de la communauté à hauteur de 50%.
Quote-part de recettes de la société ou du groupement à proportion des parts détenues en propre par l'époux
exerçant son activité professionnelle.
Chacun des époux exerce son activité professionnelle dans une société ou un groupement différent.
Pour chaque société ou groupement et pour l'époux exerçant son activité professionnelle dans cette société
ou groupement, prise en compte de la quote-part de recettes de la société ou du groupement à proportion des parts de la communauté à hauteur de 50%.
Quote-part de recettes de la société ou du groupement à proportion des parts détenues en propre par l'époux
exerçant son activité professionnelle dans cette société ou groupement. | Bulletin officiel des finances publiques - impôts | BOI-ANNX-000103 | https://bofip.impots.gouv.fr/bofip/4294-PGP.html/identifiant=BOI-ANNX-000103-20140630 | 2014-06-30 00:00:00 | daab68f71d0c4a62e653861f52d7e73dd1d6ef4c6bb6977a55a4025e54678d56 | [
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] |
I. Rémunérations proprement dites
A. Rémunérations allouées aux dirigeants de sociétés anonymes
1
Dans la mesure où elles satisfont aux conditions générales de déduction les rémunérations
déductibles comprennent :
- les traitements fixes ou proportionnels et les jetons de présence spéciaux attribués, en sus
des rémunérations perçues au même titre que l'ensemble des administrateurs ès-qualité, au président du conseil d'administration, au directeur général, à l'administrateur provisoirement délégué ou aux
membres du directoire ;
- les jetons de présence spéciaux destinés à rémunérer les fonctions des administrateurs ou
directeurs, membres du comité consultatif (ou comité d'études) ;
Remarque :
Il s'agit des jetons de présence supplémentaires éventuellement attribués aux membres des conseils
d'administration ou de surveillance exerçant des fonctions de direction au sein de la société anonyme. Au même titre que les traitements fixes ou proportionnels ces jetons de présence spéciaux ont le
caractère de traitement au sens de l'article 79 du code général des impôts (CGI). Concernant les jetons de présence ordinaires,
cf. BOI-IS-BASE-30-20-20.
- les rémunérations exceptionnelles pour missions ou mandats perçues par certains membres du
conseil de surveillance ;
- les salaires, honoraires, redevances versés aux administrateurs occupant un emploi salarié
(autre que de direction) ou exerçant une activité non commerciale pour le compte de la société.
10
Remarque : Administrateur devenu salarié de l'entreprise.
Les administrateurs peuvent, sous certaines conditions, cumuler leur mandat avec un emploi
salarié (direction administrative, commerciale, financière, etc.).
Aux termes de l'article 39-1-1° du
CGI, les rémunérations versées par une entreprise ne peuvent être déduites de son bénéfice imposable que si elles correspondent à un travail effectif et ne sont pas excessives eu égard à
l'importance du service rendu ; c'est seulement au regard de cette disposition qu'il y a lieu d'apprécier si les rémunérations versées par une société anonyme à un administrateur devenu, en outre,
salarié de l'entreprise doivent ou non figurer dans les charges déductibles du point de vue fiscal. Mais si à la suite de l'annulation judiciaire de son contrat de travail, l'intéressé est dans
l'obligation de reverser les sommes perçues, la créance correspondante devra être prise en compte par la société pour la détermination de son résultat imposable
(RM Caillavet, sénateur, JO déb. Sénat du 14 septembre 1979, p. 2808).
B. Rémunérations allouées aux membres de sociétés passibles de l'impôt sur les sociétés, autres que les sociétés anonymes
20
Sous réserve que les conditions préalables de déduction communes à l'ensemble des
rémunérations versées par les entreprises soient remplies (cf. BOI-BIC-CHG-40-40-10-II), les rémunérations allouées, en raison de leurs
fonctions, aux membres des sociétés passibles de l'impôt sur les sociétés peuvent, d'une manière générale, être comprises dans les charges déductibles pour la détermination du résultat fiscal (y
compris celles relevant de l'article 62 du CGI pour l'imposition du bénéficiaire à l'impôt sur le revenu. Sur ce point, voir
BOI-RSA-GER-10). Il en est ainsi des rémunérations suivantes :
30
- dans les sociétés à responsabilité limitée : l'ensemble des rémunérations de toute nature
allouées tant aux gérants, associés ou non, qu'aux associés non-gérants et aux membres du conseil de surveillance ;
40
- dans les sociétés en commandite par actions : les rémunérations, quelle que soit la forme
sous laquelle elles sont versées (traitements fixes ou proportionnels, jetons des présence, etc.), attribués aux gérants commandités, aux membres du conseil de surveillance et aux associés
commanditaires ;
50
- dans les sociétés en nom collectif, en commandite simple et en participation ayant opté pour
l'impôt sur les sociétés : les rémunérations versées respectivement aux associés et commandités ;
60
- dans les sociétés civiles passibles de l'impôt sur les sociétés : les rémunérations versées
aux administrateurs ;
70
- dans les entreprises unipersonnelles à responsabilité limitée (EURL) et dans les
exploitations agricoles à responsabilité limitée (EARL) instituées respectivement par les
articles 2 et 11 de la loi
n° 85-697
du 11 juillet 1985 soumises de plein droit ou par option à l'impôt sur les sociétés : les rémunérations versées aux associés.
II. Avantages en nature et en espèces
80
Dans la mesure où ils satisfont aux conditions générales de déduction, les avantages en nature
tels que : logement, chauffage, éclairage, habillement, nourriture, mise à la disposition temporaire ou permanente d'un chauffeur, d'ouvriers d'entretien (jardiniers, peintres, etc.), d'une voiture,
ainsi que les avantages en espèces constituent un élément de la rémunération et, à ce titre, ils sont en principe à comprendre parmi les charges déductibles.
Remarque : Sur les avantages en nature pouvant revêtir un caractère occulte,
cf. BOI-RPPM-RCM-10-20-20-10.
Ainsi, les cotisations d'assurance chômage versées par une société de capitaux pour le compte
de l'un de ses dirigeants non salarié qui ne relève pas de la sécurité sociale doivent être considérées comme un élément de la rémunération imposable du bénéficiaire. À ce titre, elles sont
déductibles pour la détermination du bénéfice imposable de la société, dans la mesure où l'ensemble des rémunérations directes et indirectes attribuées à l'intéressé ne présente pas un caractère
excessif au sens de l'article 39-1-1° du CGI.
90
L'article 54
bis, alinéa 2 du CGI prévoit que les contribuables soumis au régime du bénéfice réel doivent inscrire en comptabilité, sous
une forme explicite, la nature et la valeur des avantages en nature accordés à leur personnel.
Tel est notamment le cas de dépenses prises en charge par une société pour le compte de son
dirigeant (cf. dans ce sens, CE, arrêt du 27
juillet 1979, req. n° 11716).
Cependant, le plan comptable ayant prévu que les avantages en nature doivent figurer non au
niveau du compte de résultat de l'exercice mais en annexe à ce compte, il est admis que les entreprises puissent s'abstenir de procéder à l'inscription en comptabilité des avantages en nature à
condition de fournir à l'appui de leur déclaration un état comportant, soit pour chaque bénéficiaire, soit globalement s'il s'agit d'avantages collectifs, l'indication du montant, par catégorie, des
avantages en nature alloués au cours de l'exercice.
Il est précisé que cet état n'a pas à être joint à la déclaration de résultats mais doit
seulement être tenu à la disposition du service, comme document annexe de la comptabilité.
Cas particulier : Don de matériels informatiques par les entreprises à leurs
salariés.
En cas de mise à disposition ou la fourniture gratuite ou moyennant une
participation des salariés de matériels informatiques neufs, de logiciels et de prestations de services liées directement à l’utilisation de ces biens.
Les avantages en nature résultant de ces opérations sont, dans la limite de 1 524,49 € par
salarié, d’une part, exonérés de l’impôt sur le revenu et, d’autre part, exclus de l’assiette des cotisations de sécurité sociale, de la contribution sociale généralisée et de la contribution pour le
remboursement de la dette sociale.
En contrepartie, les charges engagées par l’entreprise à l’occasion de ces opérations doivent
être, en application du 11 de l’article 39 du code général des impôts, réintégrées pour la détermination du résultat imposable.
Pour plus de précisions, cf.
BOI-BIC-CHG-40-40-30-I-B.
III. Indemnités et allocations forfaitaires pour frais
A. Déductibilité des indemnités et allocations forfaitaires pour frais
100
Conformément aux dispositions de
l'article 39-1-1° du CGI, les indemnités et allocations forfaitaires pour frais constituent un élément de rémunération indirecte
déductible dès lors que les conditions générales de déduction des charges sont remplies. Cet élément de rémunération doit être pris en considération pour l'appréciation du caractère normal de
l'ensemble des rémunérations (cf. BOI-BIC-CHG-40-40-10-II-B).
Toutefois, en vertu des articles 39-3 du CGI et
211 bis du CGI les indemnités ou allocations forfaitaires qu'une société alloue à ses dirigeants ou cadres pour frais de
représentation et de déplacement sont exclues de ses charges déductibles lorsque, parmi ces charges, figurent déjà des frais habituels de cette nature remboursés aux intéressés (application de la
règle dite du « non cumul »).
B. Application de la règle du « non cumul »
1. Entreprises concernées
110
Les dispositions des
articles 39-3 du CGI et 211 bis du CGI concernent
l'ensemble des sociétés qu'elles soient ou non passibles de l'impôt sur les sociétés. Échappent ainsi à leur application les entreprises individuelles. Cependant, à l'égard de ces dernières, il
convient de faire référence, le cas échéant, à la jurisprudence du Conseil d'État qui permet de réintégrer dans le résultat fiscal la partie des frais de représentation et de déplacement qui
n'apparaît pas justifiée par la nature ou l'importance de l'entreprise.
2. Personnes visées
120
Remarque préalable :
Les sociétés doivent, dans la déclaration annuelle des rémunérations et des indemnités payées
par elles à leurs dirigeants ou cadres (ou dans une note y annexée), indiquer explicitement pour chaque bénéficiaire les catégories de dépenses qu'elles ont prises à leur compte.
130
Les articles 39-3 du
CGI et 211 bis du CGI s'appliquent aux dirigeants de sociétés ainsi qu'aux personnes ayant la qualification de cadres.
a. Dirigeants
1° Dirigeants concernés par la règle du « non cumul »
140
La règle du non-cumul est applicable aux indemnités, remboursements et allocations
forfaitaires pour frais versés :
- dans les sociétés à responsabilité limitée n'ayant pas opté pour le régime fiscal des
sociétés de personnes : aux gérants majoritaires ;
- dans les autres entreprises ou établissements passibles de l'impôt sur les sociétés : aux
dirigeants non soumis au régime fiscal des salariés ;
- dans les sociétés à responsabilité limitée ayant opté pour le régime fiscal des sociétés de
personnes : à l'ensemble des associés, qu'ils soient ou non gérants ;
- dans les sociétés de personnes : aux associés en nom, quelle que soit l'importance de leurs
parts dans le capital social ;
- dans les sociétés en participation : à l'ensemble des coparticipants, gérants ou non, même
s'ils ne sont pas indéfiniment responsables ;
- dans toute entreprise : aux cadres tels qu'ils sont définis ci-après, à l'exclusion de ceux
occupant un emploi salarié et dont la rémunération excède la plus faible des rémunérations allouées aux dirigeants de l'entreprise (sur ce point, voir
BOI-RSA-CHAMP-20-50-10-20-II-B-2).
2° Dirigeants non concernés par la règle du « non cumul »
150
Conformément aux dispositions de
l'article 80 ter du CGI, les indemnités, remboursements et allocations forfaitaires pour frais versés aux dirigeants de
sociétés visés au b dudit article ne sont pas susceptibles de tomber sous le coup de l'interdiction de cumul prévue par l'article
39-3 du CGI mais sont, aux termes du a du même article 80 ter du CGI, considérés comme des salaires, et ce quel que soit leur objet.
Remarque : Sous réserve que la rémunération d'ensemble du bénéficiaire
corresponde à un travail effectif et ne soit pas exagérée, eu égard aux services rendus (CGI, art. 39-1-1°).
160
Le b de l'article 80
ter du CGI précise que ces dispositions sont applicables :
a° Dans les sociétés anonymes
170
- au président du conseil d'administration,
- au directeur général,
- à l'administrateur provisoirement délégué,
- aux membres du directoire,
- à tout administrateur ou membre du conseil de surveillance chargé de fonctions spéciales ;
b° Dans les sociétés à responsabilité limitée
180
- aux gérants minoritaires ;
c° Dans les autres entreprises ou établissements passibles de l'impôt sur les sociétés :
190
- aux dirigeants soumis au régime fiscal des salariés ;
d° Dans toute entreprise :
200
- à toute personne occupant un emploi salarié dont la rémunération totale excède la plus
faible des rémunérations allouées aux dirigeants de cette entreprise. Toutefois, il n'est pas tenu compte des rémunérations versées aux administrateurs ou aux membres du conseil de surveillance
chargés de fonctions spéciales pour l'application de cette disposition.
Il convient de considérer, en conséquence, que la règle du non cumul ne s'applique pas aux
indemnités, remboursements et allocations forfaitaires pour frais versés aux dirigeants ainsi définis.
b. Cadres
1° Cadres concernés par la règle du « non cumul »
210
Pour l'application des dispositions des
articles 39-3 du CGI et 211 bis du CGI, il convient
de considérer comme « cadres » les ingénieurs et cadres définis par les arrêtés de mise en ordre des salaires des diverses branches professionnelles ou par les conventions ou accords conclus sur le
plan national en application de la loi n° 50-205 du 11
février 1950 relative aux conventions collectives.
2° Personnes assimilées non concernés par la règle du « non cumul »
220
Doivent, par suite, être exclues du champ d'application de ces dispositions les personnes
assimilées aux ingénieurs et cadres par l'article 4 bis de la convention collective nationale de retraite et de prévoyance des cadres du 14 mars 1947, c'est-à-dire les employés, techniciens et agents
de maîtrise dont la cote hiérarchique telle qu'elle résulte des arrêtés de mise en ordre des salaires est égale ou supérieure à 300, ainsi que ceux occupant dans la classification des emplois des
positions hiérarchiques équivalentes.
Sont également exclus les voyageurs et représentants de commerce travaillant pour un seul
employeur et considérés comme ayant la qualification et les prérogatives d'ingénieurs ou de cadres pour l'application de la convention collective du 14 mars 1947.
3° Cas particulier des entreprises de presse et des entreprises agricoles
230
Dans les entreprises de presse, seuls doivent être considérés comme cadres pour l'application
de la règle du non-cumul, le directeur, l'administrateur délégué ou chargé de fonctions spéciales, le rédacteur en chef et son adjoint, le secrétaire général de rédaction, ainsi que les chefs et
sous-chefs de service, qui sont tous investis de fonctions de responsabilité et de commandement.
240
Dans les entreprises agricoles, en l'absence d'une réglementation définissant sur le plan
national ce qu'il convient d'entendre par « cadre » dans l'agriculture, il y a lieu de considérer que la règle du « non cumul » concerne seulement les membres du personnel qui occupent des fonctions
de direction ou d'administration impliquant la prise de responsabilités ou laissant une certaine part à l'initiative personnelle.
La qualité de « cadre » doit être appréciée par référence à la réglementation prévue dans le
secteur industriel et commercial. Ainsi un employé d'une exploitation, d'une société ou d'un organisme agricole doit être considéré comme « cadre » si ses attributions sont identiques ou analogues à
celles d'un salarié d'une entreprise industrielle ou commerciale répondant à la définition des cadres.
3. Délimitation des frais visés
250
Pour l'application des dispositions de
l'article 39-3 du CGI, il y a lieu de distinguer selon que les frais remboursés par l'entreprise incombent normalement à cette
dernière ou présentent le caractère de frais professionnels propres aux bénéficiaires des allocations.
a. Remboursement par la société de frais incombant aux dirigeants et cadres concernés
260
Présentent le caractère de frais professionnels propres à un dirigeant ou à un cadre et
mettent en jeu les dispositions de l'article 39-3 du CGI les dépenses qui, bien qu'engagées à l'occasion de l'activité
professionnelle, ne peuvent être regardées comme étant effectuées d'ordre et pour le compte de l'entreprise.
Tel est notamment le cas :
- des dépenses résultant d'invitations ou de cadeaux destinés à créer ou à entretenir des
relations personnelles dans les milieux où l'intéressé est en relation d'affaires ;
- de celles entraînées par l'usage et l'entretien d'une voiture automobile pour les besoins de
la fonction ;
- des frais d'études et de documentation ;
- ainsi que, d'une manière générale, de l'ensemble des frais que les dirigeants ou cadres sont
appelés à supporter du fait même des fonctions qu'ils exercent ou de l'emploi qu'ils occupent.
De même ne peuvent être considérées comme incombant normalement à l'entreprise les dépenses
que la société a entendu laisser à la charge du dirigeant moyennant une majoration de ses appointements ou le versement d'une indemnité forfaitaire.
b. Remboursement par la société de frais lui incombant normalement : non application de la règle du « non cumul »
270
En revanche, il convient d'admettre que le remboursement de dépenses acquittées par les
dirigeants ou cadres pour le compte de la société ne donne pas lieu à l'application de la règle du non cumul lorsqu'il s'agit de dépenses qui, eu égard à leur nature et aux circonstances dans
lesquelles elles sont engagées, se rattachent à un acte de gestion de l'entreprise et lui incombent normalement.
280
Il en est notamment ainsi :
- des dépenses occasionnées par la réception de personnalités françaises ou étrangères
invitées, à titre publicitaire, à visiter les installations de l'entreprise ou venues pour discuter ou traiter des affaires avec elle, lorsque l'invitation étant faite au nom de l'entreprise elle-même
peut être réalisée par l'un des dirigeants ou des chefs de service ;
- des dépenses engagées par un journal pour accorder des prix ou des primes à l'occasion d'un
concours ou d'une course ;
- de celles remboursées à un dirigeant du journal à l'occasion d'un reportage qu'il a
effectué lui-même, exceptionnellement, dans les mêmes conditions que les journalistes ne faisant pas partie des cadres.
c. Remboursement de frais présentant un caractère inhabituel
290
Les frais exposés exceptionnellement par les dirigeants ou cadres peuvent faire l'objet d'un
remboursement aux intéressés sans entraîner la réintégration dans les résultats sociaux des allocations forfaitaires qui leur ont été attribuées au titre des frais habituels de représentation et de
déplacement.
Le point de savoir si les dépenses exposées par les dirigeants ou cadres présentent un
caractère exceptionnel dépend des circonstances de fait.
Ainsi, dans le cas où un dirigeant reçoit une allocation forfaitaire destinée à couvrir les
frais inhérents aux déplacements qu'il effectue habituellement en France, cette allocation reste déductible même si celui-ci est remboursé des frais occasionnés par un voyage exceptionnel à
l'étranger, dès lors qu'en raison précisément de leur caractère inhabituel ces frais ne peuvent être considérés comme couverts par l'allocation forfaitaire.
De même, le fait qu'un dirigeant soit remboursé des frais réels de déplacement qu'il
effectue habituellement en France ou dans certains pays ne s'oppose pas à ce que la société comprenne dans ses frais généraux le montant d'une allocation forfaitaire qu'elle aurait été amenée à lui
attribuer pour le couvrir des frais exposés à titre exceptionnel à l'occasion d'un voyage dans un autre pays.
d. Identité d'objet entre indemnité ou allocation forfaitaire et remboursement de frais
300
C'est ainsi que, conformément à la jurisprudence du Conseil d'État, les dispositions de
l'article 39-3 du CGI doivent s'appliquer à un gérant majoritaire de société à responsabilité limitée qui, en plus de l'indemnité
forfaitaire versée par la société, avait reçu de celle-ci le remboursement des notes de frais afférentes à ses déplacements et à ses dépenses d'essence et qui n'avait pu établir que cette indemnité
forfaitaire avait eu un autre objet que les frais remboursés
(CE, arrêt du 21 mars 1969, req. n°
68884).
En revanche, les indemnités forfaitaires de frais de représentation et de déplacement ne
tombent pas sous le coup de l'article 39-3 du CGI s'il est établi qu'elles ont un autre objet que les frais remboursés.
Il en est ainsi, par exemple, dans le cas d'une société à responsabilité limitée qui
rembourse à son gérant des frais concernant les déplacements effectués par ce dernier sur les chantiers, alors que les allocations forfaitaires qui lui sont attribuées correspondent à des voyages de
l'intéressé à Paris ou à l'étranger en vue de participer à des congrès ou à des réunions de caractère technique
(CE, arrêt du 20 décembre 1967, req. n°
64387).
4. Conséquences pour la société concernée par la règle du « non cumul »
a. Choix à exercer par la société
310
Il résulte des dispositions de
l'article 39-3 du CGI que dès l'instant où une société comprend dans ses charges le montant des sommes versées par elle à ses
dirigeants ou à ses cadres à titre de remboursement de frais de représentation ou de déplacement, elle ne peut pas, pour l'établissement de l'impôt, déduire le montant des allocations forfaitaires de
frais de cette nature qu'elle attribue en outre aux intéressés.
320
Pour satisfaire aux prescriptions de
l'article 39-3 du CGI, les entreprises qui remboursent des frais professionnels à leurs dirigeants ou cadres doivent donc
nécessairement choisir entre le remboursement forfaitaire et le remboursement des frais réels (sauf à opérer la réintégration extra-comptable de la somme non déductible).
Ce choix s'exerce distinctement à l'égard de chaque exercice. Une société qui a remboursé à
un dirigeant les frais de représentation et de déplacement exposés par lui au cours d'un exercice peut lui attribuer pendant l'exercice suivant une indemnité forfaitaire pour ces mêmes frais.
Par ailleurs, le choix entre les deux modes de remboursement peut s'exercer à l'égard de
chaque bénéficiaire considéré isolément.
Cas particulier : Frais de déplacement dont le montant exact est difficile à justifier.
Indemnités kilométriques.
330
En raison de leur caractère estimatif, les indemnités kilométriques allouées par certaines
entreprises et destinées à couvrir les frais exposés en cours de route (essence, huile, graissage, dépenses de menu entretien, sablage des bougies, réparation des pneus, etc.) devraient strictement
être considérées comme des allocations forfaitaires.
Cependant, compte tenu de la difficulté qu'il y a en général à exiger des factures pour
cette catégorie de dépenses, il y a lieu de considérer que les indemnités de l'espèce accordées aux dirigeants et aux cadres à raison de l'utilisation de leur voiture personnelle à des fins
professionnelles constituent des remboursements de frais réels sous réserve qu'elles soient effectivement calculées en fonction du nombre exact de kilomètres parcourus et que leur taux ne dépasse pas
celui résultant du tarif publié annuellement par l'Administration (cf. BOI-RSA-BASE-30-50-30-20-I).
b. Conséquences de l'inobservation par la société de la règle du « non cumul »
340
Les indemnités ou allocations forfaitaires versées aux dirigeants et cadres de sociétés en
sus des remboursements de frais ayant le même objet sont exclus des charges déductibles lorsque la règle du « non cumul » s'applique.
Elles sont donc soumises, soit à l'impôt sur le revenu dans les conditions prévues à
l'article 8 du CGI en ce qui concerne les sociétés placées sous le régime fiscal des sociétés de personnes, soit à l'impôt sur les
sociétés en ce qui concerne les sociétés placées sous le régime des sociétés de capitaux.
En ce qui concerne la situation des bénéficiaires des allocations ainsi exclues des charges
déductibles (cf. BOI-RPPM-RCM-10-20-10). | Bulletin officiel des finances publiques - impôts | BOI-IS-BASE-30-20-10 | https://bofip.impots.gouv.fr/bofip/4364-PGP.html/identifiant=BOI-IS-BASE-30-20-10-20120912 | 2012-09-12 00:00:00 | 91100a19eddf7cf70393476af97fda22eed110999d4b804b18575223b82510ea | [
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] |
A- Identification de la PME
1. Dénomination(1)
2. Adresse
(siège ou principal établissement)
3. Effectif salarié
(1) Indiquer le numéro d'identité qui lui a été attribué dans les
conditions du premier alinéa de l'article R. 123-221 du code du commerce.
B- Composition du capital
Situation à l'ouverture de l'exercice
Modifications intervenues en cours d'exercice
Situation à la clôture de l'exercice
Montant du capital
Nombre de titres
Nombre de droits de vote
C- Répartition du capital de la PME
1- Participations directes
Nom, prénom ou dénomination(1)
Adresse(2)
Effectif salarié(3)
Pourcentage détenu
Quote-part du capital(4)
Quote-part des droits de vote(4)
.
.
.
.
(1) Pour une personne physique, indiquer la date et le lieu de
naissance ; pour une personne morale, indiquer le numéro d'identité qui lui a été attribué dans les conditions du premier alinéa de
l'article R. 123-221 du code du commerce.
(2) Pour les personnes morales, il s'agit de l'adresse du siège social
ou, si elle est différente, du principal établissement.
(3) A servir uniquement par les associés personnes morales de la PME.
(4) Indiquer éventuellement la variation du taux de détention du
capital et des droits de vote en cours d'exercice.
2- Participations indirectes des associés personnes morales
Dénomination(1)
Effectif salarié
Personne interposée
Pourcentage détenu
Quote-part du capital(2)
Quote-part des droits de vote(2)
.
.
.
.
.
(1) Indiquer le numéro d'identité qui leur a été attribué dans les
conditions du premier alinéa de l'article R. 123-221 du code du commerce.
(2) Indiquer éventuellement la variation du taux de détention du
capital et des droits de vote en cours d'exercice.
D- Identification des succursales et filiales à l'étranger
1- Les succursales
Désignation
Adresse
Impôt étranger auquel la succursale est soumise
.
.
.
2- Les filiales
Dénomination
Pourcentage de détention de la PME
Adresse (siège ou principal établissement)
Impôt étranger auquel la filiale est soumise
.
.
.
E- Suivi des déficits par succursale ou par filiale
Désignation ou dénomination de la succursale ou filiale concernée
Montant des déficits étrangers(1)
Imputation opérée sur le résultat imposable en France(1)
Bénéfices ultérieurs réalisés à l'étranger
Réintégration dans le résultat imposable en France
Exercices
N
N+1
N+2
N+3
N+4
N+5
(1) Préciser l'exercice clos de réalisation et d'imputation du déficit. | Bulletin officiel des finances publiques - impôts | BOI-FORM-000008 | https://bofip.impots.gouv.fr/bofip/4462-PGP.html/identifiant=BOI-FORM-000008-20130701 | 2013-07-01 00:00:00 | f202ba81946c917b208f23bfe71dad35d6296a74391144857ffbdb2d0b8ce117 | [
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1
La rémunération du personnel (employés, aides ou collaborateurs) constitue une dépense
professionnelle, déductible des recettes pour la détermination du bénéfice imposable, dans la mesure où la collaboration de ce personnel correspond à une utilisation à des fins exclusivement
professionnelles.
Remarque : En ce qui concerne les rémunérations versées à des tiers non salariés,
(BOI-BNC-BASE-40-60-30 au VII § 230).
10
Les dépenses déductibles à ce titre comprennent, d'une part, les salaires, appointements,
indemnités diverses, frais d'emploi et avantages en nature et, d'autre part, les charges sociales ainsi que, le cas échéant, les dépenses diverses exposées dans l'intérêt du personnel.
20
Conformément aux principes généraux, les rémunérations allouées doivent, en tout état de cause,
correspondre à une charge effective et justifiée.
I. Rémunérations versées au personnel
30
Sont déductibles à ce titre, les salaires et appointements, ainsi que, quelle que soit leur
dénomination, toutes les sommes allouées aux employés, aides ou collaborateurs, liés à l'exploitant par un contrat de travail, en contrepartie de la fourniture d'un travail et qui constituent la
rémunération principale ou des suppléments de rémunération (à l'exclusion des émoluments versés à la domesticité privée.
En cas d'exploitation mixte, se reporter au I §
90) ;
40
Le chirurgien dentiste qui emploie une assistante percevant une rémunération égale au tiers des
honoraires encaissés sur les travaux effectués et semblant être une salariée peut déduire l'intégralité des sommes versées à l'intéressée (RM Poudevigne n° 3551, JO AN du 15
décembre 1967 p 5925).
50
En revanche, n'ont pas le caractère de dépenses professionnelles les salaires versés par un
chirurgien, qui exerce son activité à l'extérieur, à une employée de maison travaillant à son domicile personnel même si celle-ci prend note et retransmet quelques communications téléphoniques à
caractère professionnel (CE, arrêt du 14 mars
1983, n° 30460).
60
Sont visés :
- les indemnités diverses, quelle que soit leur dénomination, allouées au
personnel ;
- les indemnités versées à l'expiration du contrat de travail d'un membre du
personnel employé par l'exploitant (indemnités de départ à la retraite, indemnités de licenciement, etc.) ;
- les remboursements forfaitaires pour frais alloués au personnel, ainsi que les
remboursements de frais sur état, c'est-à-dire pour leur montant réel ( notamment, frais de déplacements ou de transports, frais de mission, etc. ;
Remarque : Les indemnités forfaitaires pour frais
professionnels sont déductibles, dans la mesure où elles correspondent effectivement à des dépenses d'ordre professionnel et sont justifiées par la nature de l'activité ;
- les indemnités de congés payés ;
70
- Les avantages en nature, tels que nourriture, logement, habillement, mise à la
disposition d'un véhicule automobile, etc. ;
80
- Les avantages en espèces (à l'exception, toutefois, des avantages de cette
nature revêtant le caractère de libéralités) : gratifications, titres restaurant, etc.
Remarque : Les avances ou acomptes consentis au
personnel constituent des prêts et ne sont pas déductibles pour la détermination du bénéfice imposable.
90
Cas particulier de la rémunération de personnel de maison employé partiellement pour
la profession :
Conformément au principe exposé au
I-E-1 § 520 du BOI-BNC-BASE-40-10, le contribuable, qui utilise le concours d'un employé de maison à la fois pour son service personnel et à
des fins professionnelles, est fondé à comprendre parmi les dépenses déductibles la quote-part de la rémunération versée à cet employé de maison correspondant à l'utilisation professionnelle de ce
dernier.
Ce principe est applicable sous réserve de la précision mentionnée au
BOI-BNC-BASE-40-10 au I-A § 50.
II. Rémunérations attribuées à certaines catégories particulières de personnel
A. Rémunération de l'exploitant, des associés de sociétés et organismes dont les bénéfices sont imposés dans les
conditions fixées par l'article 8 du CGI
100
L'exploitant et les associés de sociétés et organismes dont les bénéfices sont imposés dans
les conditions fixées par l'article 8 du code général des impôts (CGI) sont normalement rémunérés par le bénéfice net qu'ils
retirent de leur activité. En conséquence, les appointements qu'ils s'allouent à raison de leur activité professionnelle doivent être exclus des frais déductibles.
Pour plus de précisions, il convient de se référer aux développements figurant au
III-B du BOI-BIC-CHG-40-50-10.
B. Rémunération du conjoint de l'exploitant individuel et des associés de sociétés et organismes dont les bénéfices sont
imposés dans les conditions fixées par l'article 8 du CGI
110
Le salaire du conjoint participant effectivement à l'exercice de la profession peut être admis
en déduction du revenu professionnel dans les conditions et limites fixées par l'article 154 du CGI.
120
Dans les mêmes conditions et limites, le salaire des conjoints des associés de sociétés de
personnes et assimilées énumérées à l'article 8 du CGI et à
l'article 8 ter du CGI est déductible du revenu professionnel.
130
La déduction du salaire du conjoint de l'exploitant est subordonnée à l’exercice d’un travail
effectif et au paiement des cotisations prévues pour la sécurité sociale, des allocations familiales et des autres prélèvements sociaux en vigueur. Les modalités de la déduction diffèrent selon que le
professionnel libéral adhère ou non à une association agréée ou à un organisme mixte de gestion agréé.
Remarque : Il convient de préciser que les modalités de
déduction du salaire du conjoint de l'exploitant ne sont plus liées à une quelconque référence au montant mensuel minimum de croissance et à sa revalorisation périodique.
Le montant de la déduction de la rémunération du conjoint diffère selon que l'exploitant est
ou n'est pas adhérent à une association agréée ou à un organisme mixte de gestion agréé.
Pour plus de précisions sur le montant de la rémunération du conjoint admis en déduction, il
convient de se référer aux précisions développées au III-B du BOI-BIC-CHG-40-50-10.
C. Frais de formation professionnelle de l'exploitant ou du conjoint collaborant à l'activité du contribuable
140
Les frais de formation professionnelle exposés par le conjoint qui collabore à l'activité du
contribuable peuvent être admis en déduction sous les conditions suivantes :
- le conjoint doit collaborer effectivement et exclusivement à l'exercice de
l'activité libérale ;
- les frais de formation professionnelle du conjoint collaborateur doivent avoir
un rapport direct avec l'activité de collaboration et être exposés dans l'intérêt direct de la profession libérale.
Ainsi, un médecin dont l'épouse assure la réception des patients et la tenue de la
comptabilité peut déduire les frais d'un stage de secrétariat médical suivi par celle-ci. En revanche, les frais de participation de son épouse à des congrès médicaux ne sont pas admis en déduction
dès lors que ces congrès n'ont pas un rapport direct avec l'activité exercée au sein du cabinet médical (RM Sergheraert, n°
30114, JO AN du 21 novembre 1983, p. 5009).
D. Rétribution des enfants, gendres et belles-filles de l'exploitant
150
Les traitements qui sont alloués aux enfants, aux gendres ou aux belles-filles du contribuable
exerçant une profession non commerciale peuvent figurer parmi les charges déductibles, s'ils correspondent à un travail effectif et s'ils ont été réellement versés aux intéressés.
160
En outre, ils ne doivent pas présenter d'exagération par rapport aux recettes
brutes de celui qui les verse et aux salaires généralement alloués dans la région pour des emplois similaires. S'ils sont exagérés, le surplus constitue une libéralité qui doit être réintégrée dans
les bénéfices imposables.
170
Les dépenses de nourriture et d'entretien assumées par un contribuable à l'égard
de ses enfants suivent un régime différent selon qu'il s'agit d'enfants majeurs ou mineurs.
180
En ce qui concerne les enfants majeurs, les sommes correspondant aux frais
d'entretien et de nourriture sont déductibles, dans la mesure où le contribuable utilise le concours des intéressés dans l'exercice de son activité et ne leur a pas versé de salaire, ou leur a alloué
un salaire insuffisant.
190
La valeur réelle des frais supportés à ce titre étant difficile à établir, il est
admis, dans ce cas, la déduction d'une somme correspondant à l'évaluation des frais de l'espèce telle qu'elle est fixée en matière de législation sur la sécurité sociale.
200
En revanche, les frais exposés par le contribuable pour la nourriture et
l'entretien des enfants mineurs, dont il utilise le concours, ne sont pas admis en déduction car ils résultent de l'obligation naturelle d'assistance à laquelle celui-ci est tenu à leur égard.
210
Les gratifications et participations aux bénéfices allouées aux enfants, aux
gendres et aux belles-filles ainsi d'ailleurs qu'aux autres membres de la famille du contribuable, sont admises en déduction, lorsque le total des sommes versées à chacun - traitement augmenté des
gratifications ou participations - n'est pas exagéré par rapport à la rémunération des autres membres de l'entreprise, ou si elles ne dépassent pas le montant des sommes généralement allouées à ce
titre dans la région.
III. Charges sociales et dépenses supportées dans l'intérêt du personnel
A. Charges sociales afférentes aux rémunérations versées aux salariés
220
Les cotisations sociales dues au titre des rémunérations versées au personnel sont
déductibles. Pour plus de précisions, il convient de se reporter au I § 1 du BOI-BIC-CHG-40-40-40.
Les cotisations sociales attachées aux rémunérations versées au conjoint de l'exploitant sont
déductibles dans les conditions mentionnées au BOI-BIC-CHG-40-50-30. Sont également déductibles pour l'assiette de l'impôt les sommes acquittées, à titre de contributions
patronales au régime d'assurance chômage (BOI-BIC-CHG-40-40-40 au II § 120).
B. Pensions de retraite
230
Sont déductibles les cotisations patronales afférentes aux régimes complémentaires
de retraite et de prévoyance, à savoir :
- les cotisations du régime cadres (AGIRC) ;
- les cotisations du régime des salariés non cadres (UNIRS).
C. Dépenses à caractère social supportées dans l'intérêt du personnel
240
Un comité d'entreprise doit être constitué dans les offices publics et ministériels et les
professions libérales employant au moins cinquante salariés (code du travail, art. L. 2322-1). Aussi, la contribution patronale
destinée au financement de ce comité est déductible alors même que son montant excéderait la fraction obligatoire. Pour plus de précisions, se reporter au
BOI-BIC-CHG-40-40-60.
250
Sont admis en déduction les versements effectués en faveur des œuvres sociales réservées au
personnel. | Bulletin officiel des finances publiques - impôts | BOI-BNC-BASE-40-60-10 | https://bofip.impots.gouv.fr/bofip/4637-PGP.html/identifiant=BOI-BNC-BASE-40-60-10-20170705 | 2017-07-05 00:00:00 | 38257a4e7e46db5aaf372dc7df06e542f945bc9cc7d422ecddd367e614eb6c10 | [
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] |
I. Nature des dépenses prises en compte pour la détermination du bénéfice
1
Les dépenses qui peuvent être retranchées des recettes en vue de la
détermination du bénéfice net sont celles nécessitées par l'exercice de la profession ; elles doivent plus généralement avoir le caractère de charges nécessaires à l'acquisition du revenu.
10
Par dérogation à cette règle, le
5° du 1 de l'article 93 du code général des impôts (CGI) autorise la déduction des dépenses de formation exposées en vue de
l'obtention d'un diplôme ou d'une qualification professionnelle dans la perspective d'une insertion ou d'une conversion professionnelle par des personnes tirant un revenu de la pratique d'un sport, à
la condition que les dépenses exposées aient un lien direct avec l'activité professionnelle que l'intéressé prévoit d'exercer au terme de sa carrière sportive (cf.
BOI-BNC-BASE-40-60-60-V).
20
De même, le
7° du 1 de l'article 93 du CGI, permet au repreneur d’une
exploitation non commerciale de déduire, pour la détermination du résultat de cette exploitation, les droits de mutation à titre gratuit et les intérêts supportés lors de sa transmission
(cf. BOI-BNC-BASE-40-40).
30
Il est procédé aux BOI-BNC-BASE-40-30 à
BOI-BNC-BASE-50, à un examen détaillé, par rubriques, des principales dépenses les plus couramment exposées.
40
Ces dépenses sont déductibles, même si elles ont été faites en infraction à une
réglementation professionnelle ou à une disposition légale, dès lors que cette déduction n'est pas prohibée par la loi fiscale.
A. Dépenses ne se rattachant pas directement à l'exercice de la profession
50
Les dépenses qui ne se rattachent pas directement à l'exercice de la profession ne sont pas
prises en compte pour la détermination du bénéfice. Il en est ainsi notamment des dépenses suivantes :
- Dépenses d'ordre personnel, telles que :
les dépenses afférentes à des biens meubles ou immeubles non affectés à l'exercice de la profession (loyers d'appartements privés, dépenses de maison, salaires des employés de maison privés,
entretien d'un véhicule ou d'un immeuble à usage privé) ;
les impôts personnels (impôt sur le revenu, taxe d'habitation, etc.) ;
les frais de maladie ;
Les dépenses d'appareillage et de prothèse ont, normalement, le caractère de dépenses
personnelles. Elles ne peuvent donc, en principe, être admises en déduction des bénéfices réalisés par les titulaires de bénéfices non commerciaux. Toutefois, il est admis, pour les personnes
titulaires de traitements et salaires ayant opté pour les frais réels que, lorsque le port d'un appareil ou d'une prothèse est indispensable pour remédier à un grave handicap qui, non corrigé,
interdirait à la personne qui en est atteinte l'exercice normal d'une activité professionnelle, que la fraction des dépenses d'acquisition et d'entretien qui reste définitivement à la charge du
contribuable après remboursement par la sécurité sociale, par une mutuelle ou par tout autre organisme de prévoyance, soit considérée comme une dépense professionnelle à concurrence de la moitié de
son montant.
Il sera admis que cette doctrine soit également appliquée par les titulaires de
bénéfices non commerciaux (BNC), de bénéfices industriels et commerciaux (BIC) ou de bénéfices agricoles (BA) et, par suite, que les dépenses liées à l'acquisition de prothèses dentaires ou auditives
soient considérées comme des dépenses professionnelles dans les mêmes conditions que pour les titulaires de traitements et salaires.
À cet égard, il est souligné que ce n'est que dans des situations très
exceptionnelles, pour tenir compte des conditions d'emploi imposées aux titulaires de BNC, BIC ou de BA dont les fonctions exigent un contact direct et permanent avec le public, que les frais de
prothèse dentaire ou auditive peuvent, dans la limite définie ci-dessus, être regardés comme ayant un caractère professionnel, étant précisé que l'exercice des fonctions doit être effectif. Enfin, il
est rappelé qu'il appartient au service des impôts d'apprécier ces situations, sous le contrôle du juge de l'impôt, au regard des justifications apportées.
RM Dumont n° 94168, JO 14 novembre 2006, page 11873.
les frais de déplacement non justifiés par les besoins de la profession ;
les salaires de la femme de ménage justifiés par le fait que l'épouse du contribuable seconde son mari dans l'exercice de la profession, alors même que le salaire de cette dernière ne serait pas
admis dans sa totalité en déduction des recettes, etc. ;
- Pertes subies à l'occasion d'actes (prêts, engagements de caution,
remboursements de capitaux...) ne relevant pas normalement de l'exercice de la profession
- Dépenses se rapportant à une activité exercée à titre bénévole et dépenses
supportées à l'occasion de travaux, réunions, manifestations et congrès en tant que membre ou animateur de groupements ou associations d'intérêt général ne se rattachant pas directement à l'exercice
de la profession
Remarque : Les frais de réception, de représentation et de
congrès sont toutefois, déductibles sous certaines conditions cf. BOI-BNC-BASE-40-60-60-I-A. En ce qui concerne les dépenses exposées dans
l'exercice d'une activité syndicale, cf. I-C § 480.
- Certaines libéralités (cf. toutefois,
BOI-BNC-BASE-40-60-60-VI) ou dépenses d'agrément ou somptuaires dont le rapport avec l'objet de la profession n'est pas établi (par exemple, achat
d'œuvres d'art destinées à l'ornement d'un cabinet professionnel).
60
Par ailleurs, diverses décisions jurisprudentielles se sont prononcées sur la
non-déductibilité de certaines dépenses exposées par les contribuables. Ainsi, il a été jugé que :
70
- la réception donnée par un avoué à l'occasion de sa nomination dans
l'ordre de la Légion d'Honneur ne saurait, bien que par sa profession, l'intéressé fût en relation avec la plupart de ses invités, être regardée comme résultant d'une obligation professionnelle. Par
suite, les dépenses exposées à cette occasion ne sont pas déductibles du produit brut de l'étude pour la détermination du bénéfice imposable du contribuable (CE, arrêt du 5 octobre 1973,
n° 83211, RJ, n° III, p. 137) ;
80
- ne sont pas déductibles, des dépenses de loyer et de gardiennage qui ne
sont pas nécessitées par l'exercice de la profession (CE, arrêt du 24 novembre 1976,
n° 94105, 7e et 8e sous-sections) ;
90
- un architecte n'est pas fondé à déduire du montant des recettes de son
cabinet une provision pour dépréciation sur portefeuille de participations industrielles, cette dépréciation ne pouvant être regardée comme une dépense nécessitée par l'exercice de sa profession (CE,
arrêt du 9 novembre 1936, n° 52546, RO, 6573) ;
100
- la perte subie par un huissier, du fait qu'il a dû rembourser de ses
propres deniers le montant d'un prêt consenti par lui sur une somme dont il avait été constitué séquestre, ne saurait être regardée comme une dépense nécessitée par l'exercice de sa fonction et ne
peut, dès lors, être déduite du revenu de sa charge (CE, arrêt du 27 décembre 1937, n° 52068, 7e sous-section , RO, p. 773).
Remarque : Au cas particulier, le contribuable, séquestre amiable d'une société
en liquidation, avait prêté au liquidateur, devenu ultérieurement insolvable, une partie de la somme mise sous séquestre ;
110
- la perte subie par un notaire du fait qu'il a remboursé à l'un de ses
clients, à la suite de la défaillance du débiteur, un prêt hypothécaire dont il avait rédigé l'acte, ne peut, quand bien même l'opération aurait eu un caractère professionnel, venir en déduction du
bénéfice imposable de l'intéressé, dès lors que ce dernier s'est rendu acquéreur de l'immeuble hypothéqué et a réalisé sur cet achat un bénéfice compensant largement ladite perte (CE, arrêt du 11
janvier 1943,n°s 69996 à 69999, 8e sous-section RO, p. 54)
120
- une dette en capital, qu'un agent d'assurances a remboursée en vertu d'un
engagement de caution solidaire ne se rattachant pas à son activité professionnelle, ne constitue pas une dépense nécessitée par l'exercice de la profession (CE, arrêt du 21 février 1944, n° 67770,
RO, p. 54) ;
130
- l'octroi de prêts par un notaire sur ses fonds personnels ne constitue
pas, pour cet officier ministériel, une activité relevant normalement de sa profession. Il s'ensuit que la perte résultant du non-remboursement d'un prêt de cette nature, accordée à un client, ne peut
être regardée comme une charge professionnelle déductible des recettes pour la détermination du bénéfice net de l'intéressé (CE, arrêt du 10 novembre 1965,
n° 61340,8e s_s , RO, p. 437) ;
140
- un notaire qui, à l'occasion de nombreux actes de constitution de
sociétés et de ventes d'immeubles établis par lui, a accepté, d'une part, de recevoir des chèques tirés à son ordre par les agents immobiliers concernés par ces opérations et d'un montant égal à celui
du capital des sociétés à constituer ou du prix de cession stipulé et, d'autre part, de remettre en contrepartie aux intéressés des chèques tirés par lui pour un montant identique sous déduction de
ses rémunérations professionnelles (cette pratique devant permettre aux bénéficiaires de ces derniers chèques d'en être crédités immédiatement par les banques), ne saurait faire valoir que, si
certains des chèques reçus par lui se sont révélés sans provision, l'échange de chèques réalisé était nécessité par l'exercice de sa profession et ne lui faisait courir aucun risque anormal. Dans ces
conditions, les sommes correspondant aux chèques impayés ne peuvent être regardées comme des pertes professionnelles déductibles des recettes imposables (CE, arrêt du 29 octobre 1971,
n° 80766, RJ III, p. 202).
Remarque : Dans le même sens, rapprocher les arrêts du Conseil
d'État du 3 janvier 1973 n° 83240, 8e et
9e s-s, du 5 novembre 1975 n° 95562, 7e
et 8e s-s, et du 20 novembre 1996 n°
123267, Caviggia ;
150
- la somme qu'un contribuable exerçant une profession non commerciale a été
contraint de payer pour le compte d'un tiers en faveur duquel il s'était porté caution ne constitue pas, dès lors qu'il n'a pas justifié que son engagement comportait des contreparties de nature à
faciliter ou à accroître ses activités professionnelles, une dépense nécessitée par l'exercice de sa profession. Une telle dépense par suite, n'est pas déductible de ses bénéfices (CE, arrêt du 9 mai
1973, n° 85659, 7e et 9e s-s, RJ, n°III,
p. 80).
Le contribuable, qui exerçait les professions d'agent d'assurances et de
mandataire de sociétés de crédit, s'était porté caution solidaire d'un de ses amis qui était garagiste. Il prétendait que ce dernier s'était engagé en contrepartie à lui réserver l'exclusivité des
dossiers de prêts de ses clients acquéreurs d'automobiles, mais il n'avait produit aucun contrat à l'appui de ses allégations. Rapprocher l'arrêt du
14 novembre 1970, n° 76474, RJ, n° II, p.
215, rendu en matière de bénéfices industriels et commerciaux ; en revanche, le Conseil d'État a estimé qu'était déductible la perte subie par un architecte qui s'était porté caution d'un client, dès
lors que l'opération n'était pas étrangère à l'exercice normal de sa profession et ne lui faisait pas courir un risque hors de proportion avec les revenus qu'il escomptait retirer de sa collaboration
avec le client auquel il avait donné sa caution (CE, arrêt du 14 février 1979,
n° 10812, RJ III, p. 15) ;
160
- les fonctions exercées à titre bénévole par un médecin au sein
d'organismes syndicaux ou professionnels ainsi que les soins gratuits que ce praticien a donnés occasionnellement après son départ à la retraite ne peuvent être regardés comme constituant l'exercice
d'une profession au sens du 1 de l'article 93 du CGI. Par suite, les dépenses que le contribuable a été amené à engager à cette
occasion ne peuvent donner lieu à la constatation d'un déficit déductible du revenu global de l'intéressé (CE, arrêt du 15 juin 1977, n°
2594,7e et 8 s-s, RJ III, p. 117 ; dans le
même sens, CE, arrêt du 28 septembre 1984, n° 38075) ;
170
- les dépenses supportées par un notaire à l'occasion de travaux, réunions,
manifestations et congrès, auxquels il a participé en tant que membre ou animateur de groupements ou associations à but d'intérêt général, ne peuvent être regardées comme nécessitées par l'exercice de
la profession et ne sauraient, dès lors, être déduites des recettes pour la détermination du bénéfice net (CE, arrêt du 14 juin 1963, n° 50930, 9e s-s, RO, p. 359) ;
180
- la perte résultant d'un vol commis dans les bureaux professionnels d'un
agent d'assurances n'est pas déductible, car elle ne constitue pas une dépense nécessitée par l'exercice de la profession (CE, arrêt du 21 février 1944, n° 67770, 8e s-s, RO, p. 54) ;
190
- de même, ne constituent pas des dépenses liées à l'exercice normal de la
profession les détournements commis par le comptable de deux agents d'assurance, dès lors que ces derniers pouvaient déceler ces irrégularités répétées par des contrôles qu'il leur appartenait
d'exercer (CE, arrêt du 3 juin 1985, n°s
45087 et
45091) ;
200
- les sommes qu'une société civile professionnelle d'huissiers a été
contrainte de rembourser aux clients de l'étude en raison de prélèvements irréguliers effectués par les associés sur des fonds en dépôt ne sont déductibles ni du bénéfice social, ni de la part de ce
bénéfice revenant à chacun d'eux (CE, arrêt du 20 juin 1984, n° 30463) ;
210
- les frais engagés pour assurer sa défense devant le tribunal
correctionnel par un notaire accusé d'un délit constituent des dépenses personnelles non déductibles alors même que les poursuites sont motivées par des griefs touchant à son activité professionnelle
et qu'une condamnation pourrait avoir des incidences graves sur la poursuite de celle-ci (CE, arrêt du 24 février 1982,
n° 18656, RJ III, p. 26) ;
220
- les salaires versés à son employée de maison par un chirurgien, qui
n'exerce sa profession qu'à l'extérieur, ne sont pas déductibles du bénéfice non commercial du praticien, même s'il arrive que cette employée prenne note et éventuellement retransmette des
communications téléphoniques de caractère professionnel (CE, arrêts du 9 juillet 1980, n° 17194, et du 14 mars 1983,
n°
30460) ;
230
- les frais exposés par un contribuable qui exerce sa profession dans des
locaux aménagés dans sa propriété, à l'occasion de la réparation de la porte du garage privé endommagée par un véhicule professionnel, non plus que l'amortissement d'une moto faucheuse, ne constituent
pas des dépenses professionnelles déductibles (CE, arrêt du 29 juillet 1983,
n° 28849).
240
Parmi les dépenses ne se rattachant pas directement à l'exercice de la
profession, figurent les droits d'enregistrement lorsque l’un au moins des héritiers, donataires ou légataires ne poursuit pas personnellement l'exercice de la profession pendant au moins cinq ans
(dans les autres cas, cf. BOI-BNC-BASE-40-60-60).
Ainsi il a été jugé que :
- lorsque l'héritier d'un avoué décédé a continué d'exploiter l'étude
jusqu'à la reprise de celle-ci par le nouveau titulaire, les droits de succession acquittés ne peuvent être regardés comme des dépenses nécessitées par l'exercice de la profession et ne sont, dès
lors, pas déductibles des bénéfices de la période pendant laquelle l'intéressé a assuré l'exploitation de l'étude (CE, arrêt du 11 mai 1962,n° 53266, 9e s-s, RO, p. 84) ;
- les droits de succession acquittés par la veuve d'un notaire et afférents
à la valeur de l'office de son époux ne peuvent, en raison de leur nature, être regardés comme des dépenses professionnelles ni, par suite, être déduits de la part revenant à l'intéressée dans les
bénéfices non commerciaux produits par ledit office pendant la période où la gestion a été confiée à un notaire suppléant (CE, arrêt du 5 janvier 1972,
n° 79935, 7e et 8 s-s, RJ, n° III, p. 10).
B. Dépenses ne constituant pas en elles-mêmes des charges
250
Peuvent être cités notamment :
1. Les dépenses ayant pour but l'extinction d'une dette en capital, même si le remboursement de ce capital s'effectue en
versements fractionnés
260
Ainsi, le remboursement d'un capital emprunté par un médecin, en vue de
couvrir les dépenses nécessitées par une installation professionnelle, ne constitue pas en soi une charge déductible pour l'établissement de l'impôt. L'intéressé est seulement fondé à déduire, chaque
année, de ses recettes professionnelles les intérêts de l'emprunt qu'il a contracté pour payer ces dépenses (cf. BOI-BNC-BASE-40-60-70).
270
Mais, les arrérages d'une rente viagère versés par un contribuable ne
peuvent être déduits de son bénéfice non commercial lorsque, étant la contrepartie de l'abandon d'un capital par le crédirentier, ils ont le caractère d'une modalité de paiement et ne peuvent être
assimilés à des intérêts déductibles (CE, arrêt du 13 mars 1964, 7e s-s, n° 46981, RO, p. 53).
280
De même, le versement annuel fait par un architecte sur le prix
d'acquisition de son cabinet ne constitue pas une dépense déductible pour la détermination de son revenu professionnel (CE, arrêt du 12 mai 1933, n° 24264, RO, p. 6132).
2. Les dépenses ayant le caractère d'un placement
3. Les règlements pécuniaires effectués par les avocats à l'aide de dépôts de fonds reçus de leur clientèle
4. Les amendes pénales
290
Les amendes pénales encourues par les contribuables ne constituent pas des dépenses
déductibles en raison du caractère personnel des infractions qu'elles répriment.
Les amendes assignées à une prostituée ne constituent pas, en raison du caractère personnel
de l'infraction réprimée, des dépenses nécessitées par l'exercice de la profession et ne peuvent donc pas être déduits pour la détermination du bénéfice imposable (CE, arrêt du 23 juin 1986, n°
42450 8e et 7e s-s)
5. Les provisions
300
Le bénéfice net à retenir pour l'assiette de l'impôt sur le revenu, en matière
de bénéfices non commerciaux, étant constitué par l'excédent des recettes totales sur les dépenses nécessitées par l'exercice de la profession, les dépenses qui n'ont pas été effectivement acquittées
au cours de l'année d'imposition ne peuvent, en principe, être déduites des recettes perçues au cours de ladite année. Il en résulte que la constitution de provisions ne peut pas être admise.
Remarque : En ce qui concerne la déduction de provisions pour
créances douteuses ou litigieuses en cas d'option pour les créances acquises et les dépenses engagées dans les conditions de
l'article 93 A du CGI, cf. BOI-BNC-BASE-20-10-20 I-A-3-a.
310
Le Conseil d'État a jugé, à cet égard, que ne sont pas déductibles du
revenu imposable, des sommes correspondant à des « provisions pour pertes exceptionnelles constituées en vue de faire face à la responsabilité des notaires entraînée par la défaillance de débiteurs
hypothécaires en cas d'insuffisance de gage » (CE, arrêts du 3 janvier 1973, req.
n°
82656, 8e et 9e
sous-sections réunies et 20 juin 1984,
n° 37526 8e et 9e sous-sections).
Remarque : Des provisions pour dépréciation des immobilisations
non amortissables peuvent être constituées par les exploitants qui ont procédé à la réévaluation de leurs immobilisations (cf. BOI-BNC-BASE-30-30-20-30). Mais ces
provisions doivent demeurer sans incidence sur le résultat fiscal. Aussi, lorsqu'il en est constitué, elles doivent être, en tout état de cause, réintégrées.
6. Les dépenses d'immobilisations nécessaires à l'exploitation (achats d'immeubles, de matériel ou de mobilier)
320
Ces dépenses, bien qu'ayant un caractère professionnel, ne viennent pas en
déduction du montant des recettes au moment de l'acquisition, mais peuvent donner lieu à un amortissement déductible (cf. BOI-BNC-BASE-50).
En revanche, les frais d'entretien, de réparation, etc., se rapportant aux dites immobilisations sont déductibles pour l'assiette de l'impôt.
330
S'agissant des frais afférents à l'acquisition des immobilisations affectées à
l'exercice de la profession et inscrits au registre des immobilisations (frais d'actes, droits d'enregistrement, honoraires), ils peuvent conformément aux dispositions de l'article
38 quinquies de l'annexe III au CGI, au choix du contribuable, soit être compris dans les charges
immédiatement déductibles, soit être incorporés au coût d'acquisition des biens et, le cas échéant, amortis sur sa durée d'utilisation. Il en est de même des intérêts des emprunts contractés en vue de
l'acquisition des diverses immobilisations professionnelles, conformément aux dispositions de l'article 38
undecies de l'annexe III au CGI. En ce qui concerne les frais d'établissement, cf. BOI-BNC-BASE-40-30.
7. Les dépenses relatives à l'acquisition d'une charge, d'un office ou d'une clientèle
a. Prix d'acquisition
340
Le prix d'acquisition d'un office ou d'une clientèle n'est pas déductible du
montant des recettes, alors même qu'il ferait l'objet de versements échelonnés sur plusieurs années ou qu'il serait converti en rente viagère.
Quelle que soit la forme sous laquelle se présente l'opération d'acquisition,
dès l'instant qu'il existe une contrepartie pour le contribuable ( soit transfert de propriété de l'office ou de la clientèle, soit augmentation de la valeur de l'office ou accroissement de la
clientèle ), les versements correspondants ne sont pas compris dans les dépenses professionnelles déductibles.
350
Le Conseil d'État a jugé que :
- un contribuable qui, en vue d'obtenir la carte de représentation d'une
entreprise, a versé à celle-ci une somme qui lui était due par le précédent titulaire de la carte, ne peut déduire de ses recettes, le montant de cette somme. En effet, le versement de cette dernière
a eu pour contrepartie le droit, pour l'intéressé, de bénéficier de la clientèle de son prédécesseur (CE, arrêt du 21 février 1944, n° 68844, RO, p. 53) ;
360
- la somme qu'un médecin a versée à titre transactionnel à un de ses
confrères pour avoir transgressé l'engagement qu'il avait pris de ne pas ouvrir pour son compte personnel pendant une durée déterminée un cabinet séparé de celui qu'ils exploitaient en commun n'a pas
le caractère d'une rétrocession d'honoraires, mais constitue une dépense représentant la contrepartie de l'acquisition d'une fraction de la clientèle de son ancien associé. Elle n'est pas, par suite,
déductible pour la détermination de son bénéfice imposable (CE, arrêt du 23 janvier
1974,n° 86592, 7e et 9e sous-section, RJ
n° III, p. 22, cf. toutefoisI-C § 430) ;
370
- un contribuable ayant acquis un cabinet dentaire moyennant le versement
d'une somme pour le droit au bail et d'une autre somme pour présentation à la clientèle, lesdites sommes ne constituent, ni en totalité, ni en partie, des dépenses de premier établissement, car leur
versement a eu pour contrepartie la possibilité pour l'acquéreur d'occuper des locaux dont la situation était particulièrement favorable à son activité et de bénéficier de la clientèle de son
prédécesseur (CE, arrêt du 27 mars 1939, n° 63470, 8e sous-section, RO, p. 191) ;
380
- l'indemnité transactionnelle versée par un médecin à l'ancien
possesseur de son cabinet médical, en vue de mettre fin à un litige portant sur la propriété dudit cabinet, ne peut être regardée comme une dépense professionnelle déductible des résultats de
l'exercice au cours duquel elle a été payée, dès lors qu'elle a comme contrepartie, pour l'intéressé, l'acquisition définitive du mobilier et des installations garnissant les locaux ainsi que le droit
de se maintenir dans les lieux (CE, arrêt du 29 avril 1957, n° 34963, 7e sous-section, RO, p. 329).
Remarque : Rapprocher l'arrêt du 19 novembre 1951, RO, p.
238, rendu en matière d'impôt sur les bénéfices industriels et commerciaux.
390
Par ailleurs, la doctrine administrative précise que :
- l'indemnité versée par un huissier à l'un de ses confrères dont l'office
est supprimé, n'est pas déductible du revenu imposable, dès lors que cette indemnité, qui représente la valeur de la finance de l'office supprimé, est la contrepartie de la plus-value acquise par
l'office bénéficiaire de la suppression ;
- l'indemnité versée par une association à l'un de ses membres qui se
retire, constitue un élément du prix de rachat des droits de l'associé défaillant et ne peut, en conséquence, venir en déduction du bénéfice imposable.
- l'indemnité versée par un psychologue salarié à son ancien employeur, pour
non-respect d'une clause de non-concurrence, représente comme dans l'espèce jugée le 23 janvier 1974 (cf. I-B-7-a § 360, la contrepartie de l'acquisition d'une clientèle, dès lors que
la clientèle attachée à l'établissement dans lequel travaillait ce psychologue a suivi ce dernier lorsqu'il a quitté son employeur, entraînant la fermeture de cet établissement. Cette indemnité n'est
donc pas déductible des bénéfices non commerciaux réalisés par l'intéressé (RM Berest, n° 37449, JO déb. AN du 12 janvier 1981, p. 146 ; cf. toutefois I-C §
430).
b. Frais
400
Les frais d'acte et d'enregistrement supportés lors de l'acquisition d'une
charge, d'un office ou d'une clientèle sont déductibles du montant des recettes (cf. BOI-BNC-BASE-40-30).
Quant aux intérêts d'emprunts contractés pour une telle acquisition, ils
sont également déductibles.
C. Dépenses particulières pouvant être admises en déductions
410
Certaines dépenses exposées dans le but, soit d'exercer la profession, soit
d'améliorer les conditions d'exercice de celle-ci, soit encore de couvrir des risques exceptionnels ou de faire face à des circonstances de cette nature, sont déductibles, dès lors qu'elles répondent
aux critères généraux de déductibilité indiqués cf. I.
Le Conseil d'État a jugé, dans ce sens, que :
420
- les dépenses, engagées par un contribuable à l'occasion d'un procès
intenté par lui pour défendre son honorabilité, pouvaient être déduites des recettes, car elles étaient indispensables pour la sauvegarde de son activité professionnelle (CE, arrêt du 5 juillet 1944,
n° 69320, RO, p. 156).
Remarque : Cet arrêt doit être considéré, cependant, comme
une décision d'espèce (rapp. arrêt du 24
février 1982, cf. I-A § 210) ;
430
- l'indemnité versée par un médecin à son ancien associé ne peut-être
regardée comme le prix d'acquisition d'un élément d'actif, dès lors que l'activité personnelle du médecin en cause a été plus importante que celle de l'association qu'il a rompue, et cela tant avant
la formation de cette association qu'après sa dissolution et que, par suite, il ne peut être considéré comme ayant acquis de son confrère une clientèle que ce dernier ne s'est pas constitué (CE, arrêt
du 4 octobre 1978, n° 05735, 8e et 9e
sous-sections; RM Berest, n° 37449, JO déb. AN du 12 janvier 1981, p. 146 ; cf. toutefois I-B-7-a § 360 et 390) ;
440
- le premier clerc de notaire ayant accepté de recevoir de son complice
un chèque, qu'il savait être sans provision, tiré à l'ordre du notaire et ayant, en contrepartie, alors qu'il disposait d'une délégation de signature, remis deux chèques d'un montant équivalent tirés
sur les comptes du notaire, la perte qui en est résulté peut être admise en déduction des recettes professionnelles de l'officier ministériel, dans la mesure où la procuration pour la signature de
chèques, conforme aux usages de la profession a créé un risque qui doit être regardé, en l'espèce, comme lié à l'exercice normal des fonctions de notaire (CE, arrêt du 20 décembre 1978,
n° 08233, 7e et 8e sous-sections, RJ III,
p. 206).
Remarque : Cette décision n'est pas contradictoire avec les
arrêts rendus antérieurement (cf. I-A § 200 et suiv.), dès lors que ceux-ci sanctionnaient la non-déductibilité de pertes résultant de risques anormaux
non justifiés par les usages de la profession ;
450
- l'obligation pour un notaire de rembourser à ses clients des fonds
qu'il détenait pour leur compte et qu'un des employés a frauduleusement détournés à son insu constitue une charge de l'étude. En contrepartie, l'indemnité d'assurance qui lui a été versée
ultérieurement constitue une recette imposable (CE, arrêt du 4 juillet 1984,
n°s 36207 et 37364) ;
460
- la participation de l'employeur aux frais de préparation d'un employé à
l'examen du permis de conduire constitue une dépense déductible des résultats, dans la mesure où les besoins de la profession rendent nécessaire que l'intéressé puisse conduire un véhicule (CE, arrêt
du 17 mars 1982, n° 22596).
470
Par ailleurs, l'administration a précisé que l'indemnité d'éviction versée
par un contribuable pour reprendre, en vue d'une affectation professionnelle, un local dont il était propriétaire, constitue une charge déductible au titre de l'année au cours de laquelle le versement
est intervenu.
480
Enfin, pour tenir compte de ce que les responsables syndicaux sont choisis en
considération de leur notoriété et de leur compétence personnelle, et aussi de ce que leurs propres entreprises bénéficient, le cas échéant, de leur action collective, il est admis, par mesure de
tempérament, que les dépenses exposées par les travailleurs indépendants dans l'exercice d'une activité syndicale au sein de syndicats professionnels régis par les articles
L2131-1
du code du travail et L2131-2 du code du travail, soient
prises en compte pour la détermination du bénéfice imposable de l'entreprise (RM Maujouan du Gasset, JO, déb. AN du 12 décembre 1983, p. 5299).
Remarque : Bien entendu, les allocations pour frais et les
remboursements de frais éventuellement perçus des syndicats doivent alors être compris dans les produits ou recettes de l'entreprise.
D. Pertes résultant pour les agents généraux d'assurances du non-recouvrement des quittances laissées à leur charge par
les compagnies
490
Lorsque les compagnies laissent à la charge des agents le montant des primes
non payées par le client, la perte en résultant pour les agents ne constitue pas une dépense nécessitée par l'exercice de la profession au sens du
1 de l'article 93 du CGI.
500
Néanmoins, les agents généraux d'assurances sont autorisés à déduire le
montant des quittances impayées au titre de l'année au cours de laquelle elles ont été portées au débit de leur compte par la compagnie.
510
Cette déduction est, cependant, subordonnée à la condition que les
intéressés incluent dans leurs recettes imposables de l'année du recouvrement le montant des quittances récupérées sur les clients (cf.
BOI-BNC-BASE-20-20-II-B-6) et qu'ils joignent, chaque année, en annexe à leur déclaration, un état comportant la liste nominative des
quittances demeurées impayées.
E. Ventilation des charges
1. Charges ayant un caractère mixte
520
Lorsque les dépenses ont un caractère mixte (usage privé et usage
professionnel), il y a lieu de procéder à une ventilation pour déterminer la part des dites dépenses se rapportant à l'exercice de la profession.
Dans le cas d'un appartement à usage mixte, les dépenses afférentes à cet
appartement ne sont admises comme charges professionnelles que dans la mesure de l'utilisation professionnelle par rapport à l'utilisation personnelle des locaux (CE, arrêt du 25 juillet 1980, n°
16749 et 9739, 7e et 8e s-s.)
Un avocat locataire d'un appartement d'une surface totale de 441 m², dont
173 m² réservés à l'activité professionnelle, ne peut déduire de ses bénéfices la majoration de 30 % de son loyer soumis à la loi du 1er septembre 1948 que sur la base de 173/441 du loyer total payé
pour la totalité de l'appartement (CE arrêt du 28 février 1983,
n° 28747, 8e et 9e s-s).
2. Charges occasionnées par l'exercice simultané de plusieurs professions
530
Sous réserve de l'application de
l'article 155 du CGI, les contribuables qui exercent plusieurs activités relevant de catégories différentes (bénéfices non
commerciaux, bénéfices industriels et commerciaux, salaires...) peuvent répartir au prorata des recettes brutes de chaque profession l'ensemble des dépenses engagées indistinctement par eux, mais ils
doivent rattacher à la catégorie appropriée celles qui se rapportent spécialement à une nature d'activité.
II. Année au titre de laquelle les dépenses doivent être déduites
540
En principe, et sous réserve des dispositions des
articles 202 du CGI et
202 quater du CGI, les dépenses professionnelles doivent, pour être admises en déduction, avoir été effectivement
acquittées au titre de l'année d'imposition.
550
Ce principe a été confirmé par le Conseil d'État (cf. notamment, arrêt du
9 décembre 1927, req. n° 99297, RO, 5246 et arrêt du 4 juillet 1973,
n° 78172, 8e et 9e sous-sections, RJ p.
113). La Haute Assemblée a jugé que les dépenses nécessitées par l'exercice d'une profession non commerciale, dont la déduction est autorisée, doivent être rattachées à l'année civile au cours de
laquelle elles ont été effectivement acquittées, sans qu'il y ait lieu de distinguer selon qu'elles ont été exposées en vue d'entreprendre ou en vue de poursuivre l'exercice de la profession dont il
s'agit.
560
Dans le cas de dépenses payées par chèque ou par virement bancaire ou postal,
celles-ci doivent être prises en compte respectivement à la date de la remise du chèque ou à celle de l'inscription au débit du compte (RM Sergheraert, JO, déb. AN du 7 juillet 1980, p. 2852).
570
Toutefois, par dérogation à ce principe,
l’article 93 A du CGI permet aux contribuables soumis au régime de la déclaration contrôlée d’opter pour la détermination de
leur bénéfice non commercial en fonction des créances acquises et des dépenses engagées (cf. BNC-BASE-20-10).
Pour plus de précisions sur les modalités d’application des dispositions de
l’article 93 A du CGI, il convient de se reporter au
BOI-BNC-BASE-20-10-20-I-A .
580
Pour la définition des dépenses engagées, il convient de se reporter au
BOI-BNC-BASE-40, étant précisé qu’une dépense est considérée comme engagée lorsqu’elle présente le caractère d’une dette certaine dans son principe et dans son montant, ce
qui implique que la créance soit considérée comme acquise par l’autre contractant.
590
Par ailleurs, conformément aux dispositions du
2° du 1 de l'article 93 du CGI, les dépenses afférentes à des immobilisations (immeubles, matériel, mobilier, etc.) affectées à
l'exercice de la profession, qui ne sont pas susceptibles de se renouveler annuellement, doivent faire l'objet d'un amortissement échelonné (cf. BOI-BNC-BASE-50).
600
En outre, sauf exception visée à
l’article 202 quater du CGI (cf. BOI-BNC-BASE-20-10-20-I-C),
les dépenses engagées, mais non encore réglées, sont prises en compte pour la détermination du bénéfice non commercial imposable, en cas de cessation d'activité ou de décès de l'exploitant
(CGI, art. 202 ; cf. BOI-BNC-CESS-10-20). | Bulletin officiel des finances publiques - impôts | BOI-BNC-BASE-40-10 | https://bofip.impots.gouv.fr/bofip/4658-PGP.html/identifiant=BOI-BNC-BASE-40-10-20120912 | 2012-09-12 00:00:00 | 917497a495a853414cd09c1b7a0fe648d245c3e95956b7775157e971a676eac2 | [
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null | Bulletin officiel des finances publiques - impôts | BOI-ANNX-000134 | https://bofip.impots.gouv.fr/bofip/4608-PGP.html/identifiant=BOI-ANNX-000134-20141027 | 2014-10-27 00:00:00 | null | null |
1
Lorsque l’annulation ou la résolution de la cession d’éléments du patrimoine professionnel
interviennent au cours d’une année d’imposition postérieure à celle de la cession, le 9 de l'article 39 duodecies du code
général des impôts (CGI) prévoit :
- la reprise du bien dans le patrimoine professionnel du cédant pour la valeur qui y figurait à
la date de la cession ;
- la déduction (ou l’imposition), selon un traitement fiscal symétrique à celui qui a été
appliqué lors de la cession, de la perte (ou du gain) correspondant à la disparition de la plus-value (ou de la moins-value) constatée lors de la vente.
Un régime similaire est appliqué lorsque la plus-value initiale est diminuée du fait d’une
réduction du prix de cession.
(10)
20
Ainsi, l'annulation d'une vente ayant initialement entraîné la réalisation d’une plus-value à
long terme donnera lieu à la déduction d'une moins-value à long terme et non d'une perte d'exploitation.
Il en est de même dans l'hypothèse où la plus-value initialement constatée est ultérieurement
diminuée du fait d'une réduction du prix de la vente.
En outre, si la vente annulée ou résolue avait fait apparaître une moins-value à long terme, le
profit correspondant est ajouté au montant des plus-values à long terme.
I. Opérations concernées
30
Les opérations concernées sont les ventes d'éléments de l'actif professionnel dont le résultat
a été soumis au régime fiscal des plus-values ou moins-values prévu à l'article 39 duodecies du CGI et qui font
l'objet d'une annulation, d'une résolution ou d'une réduction de prix au cours d'une année postérieure à celle de la cession.
A. Cessions concernées
40
Le dispositif est applicable à l'ensemble des conventions emportant transfert de propriété à
titre onéreux.
Il s'agit donc essentiellement des ventes stricto sensu, telles que définies à
l'article 1582 du code civil, mais aussi des opérations d'apport ou d'échange.
Bien entendu, les règles ne s'appliquent ni aux retraits d'actifs opérés par le contribuable
ni aux mutations à titre gratuit.
En ce qui concerne les ventes affectées d'une condition, les précisions qui suivent doivent
être apportées.
Remarque : Pour rappel, une condition est un événement futur et incertain dont
dépend l'existence de la vente.
1. Ventes sous condition résolutoire
50
Le dispositif est applicable aux ventes affectées d'une condition résolutoire, dès lors que
celles-ci organisent un transfert de propriété immédiat qui sera rétroactivement anéanti si la condition prévue au contrat vient ultérieurement à se réaliser.
2. Ventes sous condition suspensive
60
Les ventes affectées d'une condition suspensive subordonnent le transfert de propriété à la
réalisation de la condition.
Par suite, le dispositif n'est susceptible de s'appliquer que si, au cours d'une année
postérieure à celle pendant laquelle l'événement conditionnel se sera réalisé, la vente se trouve annulée ou résolue.
B. Cession d’éléments de l’actif immobilisé
70
Le 9 de
l'article 39 duodecies du CGI vise les cessions d'éléments de l'actif professionnel qui sont soumises au régime des
plus-values et des moins-values.
Sur ce point, il convient de se reporter au
BOI-BNC-BASE-10-20.
C. Cessions affectées par un événement intervenu au cours d’une année postérieure à celle du transfert de propriété
initial
80
Le dispositif est applicable aux cessions définies aux I-A et B § 40 à 70
qui font l'objet, soit d'une annulation ou d'une résolution, soit d'une réduction de prix, au cours d'une année postérieure à celle du transfert de propriété initial.
1. Annulation, résolution, réduction de prix
90
La nullité sanctionne le défaut de conformité de l'acte aux conditions de validité imposées
par la règle de droit, alors que la résolution a pour fondement, soit le défaut d'exécution par l'une des parties d'une obligation qui a été régulièrement mise à sa charge par le contrat, soit, en cas
de condition résolutoire, la réalisation ultérieure de la condition prévue au contrat.
Remarques : A toutes fins utiles, s'agissant de la nullité d'un contrat, il
convient de se reporter aux articles 1108 et suivants du code civil (par exemple, est nul un contrat de vente dont le prix est indéterminé
et indéterminable) ; quant à la résolution d'un contrat, il convient de se reporter à l'article 1183 et suivants du code civil (par
exemple, défaut de paiement du prix par l'acquéreur, ou délivrance par le vendeur d'une chose non conforme à celle qui a été promise).
Distinctes dans leur fondement, nullité et résolution ont pour effet commun l'anéantissement
rétroactif du contrat censé n'avoir jamais existé, les parties étant remises, dans toute la mesure du possible, en l'état antérieur à l'acte.
Quant à la réduction du prix, qui ne remet pas en cause le transfert de propriété initial,
elle peut être décidée par les parties ou ordonnée par le juge, notamment lorsque celui-ci estime que le défaut d'exécution invoqué par l'une des parties ne justifie pas la résolution du contrat.
2. Événements intervenant au cours d’une année postérieure à celle de la cession
100
Seules les ventes qui font l'objet d'une annulation, d'une résolution ou d'une réduction de
prix au cours d'une année postérieure à celle de la cession initiale sont concernées par les dispositions.
Dans le cas contraire, en effet, la cession annulée n'apparaît pas dans le bénéfice de l’année
au cours de laquelle les deux événements se sont succédés.
De même, si le prix initialement fixé fait l'objet d'une révision avant le 31 décembre de
l’année de la cession, c'est ce prix révisé qui est retenu pour le calcul de la plus-value ou de la moins-value résultant de la vente.
II. Traitement fiscal
110
Celui-ci est différent selon que la vente initiale se trouve rétroactivement anéantie (cf.
II-A § 120 à 340) ou fait l'objet d'une réduction de prix (cf. II-B § 350 à 410).
A. Annulation ou résolution de la cession
120
L'anéantissement rétroactif de la cession, qui replace les parties dans la situation
antérieure à la vente, a pour effet la reprise du bien à l’actif du cédant et l'annulation corrélative de sa créance sur l'acquéreur ou le reversement à ce dernier du prix de cession.
Le 9 de l'article
39 duodecies du CGI prévoit selon quelles modalités s'effectue la reprise du bien à l’actif du cédant, ainsi que le traitement fiscal de l’annulation du résultat de la cession.
1. Reprise de l’élément cédé à l’actif du vendeur
a. Principe
130
Le dispositif prévoit que le bien concerné doit être inscrit à nouveau au registre des
immobilisations et des amortissements du cédant pour la valeur qui y figurait à la date de la cession, en distinguant :
- d'une part, la valeur d'origine du bien ;
- et, d'autre part, les amortissements y afférents.
140
Exemple : Un contribuable a acquis, au 1er janvier N, un ensemble
immobilier composé d'un terrain et de constructions dont le coût s'est respectivement élevé à 1 000 et 2 000, soit un coût total de 3 000.
Les constructions font l'objet d'un amortissement linéaire au taux de 4 %.
L'ensemble immobilier est vendu le 1er juillet N+2 pour un prix global de 2 600, soit
700 pour le terrain et 1 900 pour les constructions, qui à cette date ont fait l'objet de 200 d'amortissements.
La vente est annulée au cours de l'année N+3.
Calcul de la plus-value ou de la moins-value de cession au titre de l'année N+2 :
- sur le terrain : moins-value = 700 - 1 000 = - 300 (moins-value à long terme) ;
- sur les constructions : plus-value = 1 900 - (2 000 - 200) = 100 (plus-value à court terme) [en
supposant que l'entreprise ait constaté, au titre de l'exercice de la cession, l'amortissement correspondant à la période d'utilisation des biens comprise entre le 1er janvier et le 30
juin].
Reprise de l'ensemble au registre des immobilisations et des amortissements du vendeur au titre
de N+3 :
Terrain
1 000
Constructions
Amortissements(1)
Valeur nette
2 000
200
1 800
Registre des immobilisations et des amortissements
(1) En supposant que l'entreprise ait constaté, au titre de
l'exercice de la cession, l'amortissement correspondant à la période d'utilisation des biens comprise entre le 1er janvier et le 30 juin.
150
Si le cessionnaire a réalisé sur l’élément repris des aménagements constituant pour lui des
éléments d’actif immobilisé et que ces aménagements se sont incorporés à cet élément, ceux-ci doivent être inscrits au registre des immobilisations et des amortissements du cédant pour leur valeur
réelle à la date de l’annulation ou de la résolution de la cession, qui constate un profit d’égal montant si ces aménagements ne donnent pas lieu au versement d’indemnités au cessionnaire.
Le cessionnaire constate une moins-value à court terme égale à la valeur nette comptable des
agencements remis au cédant si la reprise des aménagements ne donne pas lieu à indemnité ; dans la situation inverse, la sortie d’actif donne lieu au calcul des plus ou moins-values dans les
conditions habituelles prévues à l’article 39 duodecies du CGI.
b. Conséquence sur les amortissements
160
Dès lors que l'objectif du dispositif consiste, dans la mesure du possible, à remettre les
parties dans la situation antérieure à la vente, il est admis que le cédant peut déduire des résultats de l’année d'annulation le montant des amortissements correspondant à la période pendant laquelle
il a été dessaisi de la propriété du bien et que, par hypothèse, il n'a pu pratiquer au titre de cette période.
La déduction de ces amortissements est subordonnée à leur constatation effective en
comptabilité, au titre de l’année au cours de laquelle intervient l'annulation ou la résolution de la cession.
A défaut, le contribuable perdrait le droit à déduction de ces amortissements, en application
des dispositions de l'article 39 B du CGI.
Cette déduction, qui est opérée en une seule fois, est effectuée selon le plan d'amortissement
initial.
170
Exemple : Dans l'exemple donné au II-A-1-a § 140, à supposer
que l'annulation de la vente soit intervenue le 1er juillet N+3, le contribuable déduit ainsi au titre de l’année N+3, une dotation aux amortissements de 120 (soit 80 pour la période du
1er juillet N+2 au 1er juillet N+3 pendant laquelle il n'était plus propriétaire du bien, et 40 pour la période comprise entre la reprise du bien et le 31 décembre N+3).
Au cours des années ultérieures, la dotation annuelle aux amortissements a lieu, selon le plan
initial, comme si le contribuable était toujours resté propriétaire de l'immobilisation.
Si celle-ci vient à nouveau à être cédée, la plus-value résultant de la cession est calculée
dans les conditions de droit commun, étant précisé que le délai de détention est toujours décompté depuis la date d'acquisition ou de création d'origine.
180
Exemple : En reprenant l'exemple du
II-A-1-a § 140 , dans le cas d'une nouvelle cession des constructions le 1er janvier N+5 pour un prix de 2 200, la plus-value résultant de
cette cession s'élève à :
2 200 - (2 000 - 400) = 600, soit :
- plus-value à court terme = 400 ;
- plus-value à long terme = 200.
2. Traitement fiscal de l’annulation du résultat de la cession
190
Parallèlement à la réinscription du bien au registre des immobilisations et des
amortissements, l’annulation de la vente a pour effet de dégager un résultat, profit ou perte, inverse à celui qui a été constaté lors de la cession.
Le 9 de l'article
39 duodecies du CGI fixe les règles relatives au traitement fiscal de ce résultat.
a. Opérations concernées
200
Les règles exposées au II-A-1 § 130 à 180 et
relatives aux modalités de reprise à l’actif de l'immobilisation cédée sont applicables à l'ensemble des ventes d'immobilisations qui font ultérieurement l'objet d'une annulation ou d'une résolution.
210
En revanche, les dispositions spécifiques au traitement fiscal du résultat de l'annulation ou
de la résolution concernent seulement les cessions qui ont été effectivement soumises au régime des plus-values ou moins-values à court ou à long terme.
En conséquence, les dispositions prévues aux deuxième et quatrième alinéas du 9 de
l'article 39 duodecies du CGI ne sont pas applicables aux cessions dont le résultat a été exonéré par l'application
d'une disposition expresse du CGI (par exemple, CGI, art. 151 septies).
Il en est de même des cessions d’éléments d'actif immobilisé dont le résultat a fait l'objet
d'un report ou d'un sursis d'imposition (CGI, art. 93 quater, V
et CGI, art. 151 octies notamment).
b. Modalités d'annulation du résultat de la cession
1° Principe
220
En ce qui concerne les éléments d'actif immobilisé dont la cession a donné lieu à
l'application du régime des plus-values, le 9 de l'article 39 duodecies du CGI dispose qu'au titre de l’année
d'annulation ou de résolution de la vente, la somme correspondant au montant de la plus-value à long terme constatée lors de la cession est admise en déduction selon le régime des moins-values à long
terme.
À l'inverse, l'annulation d'une vente ayant conduit à la constatation d’une moins-value à long
terme dégage un profit imposable selon le régime des plus-values à long terme.
L'annulation d'une cession ayant donné lieu à la constatation d'une plus-value ou d'une
moins-value à court terme dégage un résultat inverse, perte ou profit, qui est pris en compte pour la détermination du résultat de droit commun.
230
Exemple : Soit un contribuable relevant des bénéfices non commerciaux selon le
régime de la déclaration contrôlée et ayant réalisé à l'occasion de la cession d'un immeuble au cours de l'année N une plus-value de 1 000 dont 800 à court terme et 200 à long terme.
L'annulation de cette cession en N+2 dégage une perte de 1 000, déductible à hauteur de 200 selon
le régime des moins-values à long terme et de 800 du résultat imposable au taux de droit commun.
240
L'appréciation du régime applicable aux conséquences de l'annulation dépend uniquement du
régime qui a été appliqué lors de la cession.
Ainsi, lorsque le résultat d'une cession a été exonéré par l'effet d'un texte particulier, le
profit ou la perte résultant de l'annulation de la vente doit dans tous les cas être extourné pour la détermination du bénéfice imposable du contribuable, quand bien même celui-ci ne remplirait plus,
à la date de l'annulation, les conditions posées pour l'exonération.
250
Inversement, dès lors que la cession initiale a donné lieu à application du régime des plus
ou moins-values à long terme, l'annulation de la cession suit ce régime, quel que soit le traitement fiscal qui serait, le cas échéant, applicable à une cession intervenant à cette date.
Mais le taux applicable à la plus-value ou à la moins-value à long terme constatée du fait
de l'annulation est le taux en vigueur lors de l'annulation.
2° Cas particuliers
260
Dans la majorité des cas, le traitement fiscal des conséquences de l'annulation de la
cession ne pose pas de difficultés particulières.
Toutefois, certaines situations appellent des remarques complémentaires.
a° La plus-value initialement constatée a bénéficié d'un dispositif fiscal d'étalement
270
Une telle situation est susceptible de se présenter en matière d'impôt sur le revenu, dès
lors que les plus-values nettes à court terme bénéficient d'un étalement sur trois ans par application du 1 de
l'article 39 quaterdecies du CGI.
Dans cette hypothèse, la déduction de la perte qui sera dégagée sur le plan comptable lors
de l'annulation de la cession devra être limitée à la fraction de la plus-value qui aura effectivement été prise en compte pour la détermination du résultat fiscal du contribuable.
280
Cette règle n'est applicable que pour autant qu'aucune moins-value à court terme n'a été
subie au cours de l'exercice de réalisation de la vente ultérieurement annulée.
À défaut, la plus-value afférente à la cession annulée sera considérée comme ayant été
imputée en priorité sur la ou les moins-values à court terme de la même année.
Seul l'excédent éventuel de la plus-value sera alors soumis aux dispositions du présent
paragraphe.
290
Exemple : Un contribuable relevant des bénéfices non commerciaux a cédé au
cours de l'année N un élément de l'actif immobilisé et a réalisé, à cette occasion, une plus-value de 1 000 dont 900 à court terme et 100 à long terme.
La vente est annulée en N+1.
Au titre de l’année N, la plus-value à long terme de 100 a fait l'objet d'une imposition au
taux réduit de 16 % applicable en N, et le contribuable a choisi de bénéficier de l'étalement sur trois ans de l'imposition de la plus-value à court terme (pour simplifier, il est supposé qu’aucune
autre cession d'élément d'actif immobilisé n’a été effectuée au cours de l'année N).
L'annulation de la cession en N+1 a pour effet de dégager une perte de 1 000 déductible :
- à hauteur de 100 selon le régime des moins-values à long terme ;
- à hauteur de 300, correspondant à la fraction de la plus-value à court terme effectivement
imposée, du résultat imposable dans les conditions de droit commun.
La fraction de la plus-value à court terme qui n'a pas encore été imposée ne peut donner lieu à
la constatation d'une moins-value à court terme du fait de l'annulation de la vente.
b° Le contribuable a cessé son activité lorsque intervient l'annulation de la cession
300
Cette situation se présente essentiellement dans l'hypothèse où la cession annulée porte sur
la clientèle du contribuable.
Le résultat de l'annulation ou de la résolution est considéré comme se rattachant
directement à l'activité non commerciale du contribuable qui a cessé et qui est ainsi prolongée.
Le contribuable concerné est en conséquence autorisé à tenir compte du résultat de
l'annulation pour le calcul de l'impôt sur le revenu dont il est redevable dans les conditions suivantes.
Le résultat de l'annulation, qui constitue un élément du résultat correspondant à l'activité
considérée, est soumis au régime des plus-values ou moins-values de cession d’élément d’actif immobilisé dans les conditions prévues aux 1 à 5 de
l'article 39 duodecies du CGI.
Deux situations sont alors possibles :
- le contribuable reprend l'exercice de son activité professionnelle. La perte résultant de
l'annulation, lorsqu'elle fait apparaître une moins-value à long terme conformément au 9 de l'article 39 duodecies du CGI, est soumise au régime fiscal suivant :
- soit elle s'impute sur les plus-values à long terme de l'année ou des dix années suivantes
(CGI, art. 39 quindecies, I),
- soit le montant correspondant constitue un élément du résultat imposable dans les
conditions de droit commun si la moins-value a été considérée lors de la cession comme un déficit d'exploitation dans la proportion prévue au 2 du I de l'article 39 quindecies du CGI.
Dans le cas où la moins-value à long terme ainsi subie reste totalement ou partiellement
imputable lors d'une nouvelle cession de clientèle, le solde restant à imputer est susceptible d'être déduit du bénéfice de l’année de cessation à raison d'une fraction de son montant déterminée
conformément aux dispositions du 2 du I de l'article 39 quindecies du CGI ;
- le contribuable n'est pas en mesure de reprendre l’exercice de son activité
professionnelle. Dans ce cas, la moins-value en cause constitue, le cas échéant, un déficit d'exploitation dans la proportion mentionnée ci-avant.
(310 - 320)
3° Situation du cessionnaire
330
Lors de l'annulation de la vente, le cessionnaire se voit restituer le prix qu'il a acquitté
pour acquérir le bien objet de la vente annulée et doit en contrepartie restituer le bien au cédant.
Cette opération dégage un profit imposable égal au montant des amortissements antérieurement
déduits au cours de la période de possession du bien.
4° Annulation ou résolution assortie de dommages-intérêts
340
Qu'elle soit prononcée à la demande du cédant (pour défaut ou retard de la délivrance du
bien, par exemple) ou de l'acquéreur, par voie judiciaire ou par l'effet d'une clause résolutoire expressément prévue par les parties, la résolution du contrat est susceptible de donner lieu à des
dommages-intérêts.
Il en est de même quand la nullité du contrat est prononcée.
Dans tous les cas, ces dommages-intérêts constituent, pour le bénéficiaire, un profit à
comprendre dans le résultat imposable dans les conditions de droit commun.
B. Réduction de prix
350
Lorsqu'une réduction du prix initialement fixé par les parties intervient au cours d'une
année postérieure à celle de la cession, cette réduction de prix ne remet pas en cause le transfert à l'acquéreur de la propriété du bien et se traduit chez le cédant par une perte égale au montant de
la réduction.
Le 9 de
l'article 39 duodecies du CGI fixe les modalités de déduction de la perte subie par le cédant, selon le même principe
que celui qui régit les conséquences de l'annulation.
1. Situation du cédant
360
Conformément aux dispositions du 9 de
l'article 39 duodecies du CGI, la perte correspondant à la réduction du prix de cession d'un élément de l'actif
immobilisé subie par le cédant est admise en déduction selon le régime des moins-values à long terme à concurrence du montant de la plus-value de cession qui a été considérée comme une plus-value à
long terme.
La fraction de la perte correspondant, le cas échéant, au montant de la plus-value à court
terme est déductible dans les conditions de droit commun.
370
Exemple : Soit un contribuable ayant cédé au cours de l'année N un bien
amortissable pour un prix de 1 000 et ayant réalisé à cette occasion une plus-value de 200 dont 100 à long terme et 100 à court terme.
1er cas : le prix de cession fait l'objet d'une réduction de 150 au
cours de l'année N+1 pour être finalement fixé à 850.
La perte subie par le cédant à raison de la réduction de prix en N+1 est admise en déduction de
ses résultats :
- à hauteur de 100, correspondant à la fraction de la plus-value initialement constatée à long
terme, selon le régime des moins-values à long terme ;
- en résultat courant pour le surplus, soit 50.
2ème cas : le prix de cession fait l'objet d'une réduction de 300
au cours de l'année N+1, soit un prix définitif de 700.
La perte de 300 subie par le cédant est déductible de ses résultats imposables :
- à hauteur de 100 selon le régime des moins-values à long terme ;
- et à hauteur de 200 dans les conditions de droit commun.
380
Remarques : Les mêmes principes sont applicables dans l'hypothèse où la
cession initiale aurait dégagé une moins-value. Dans ce cas, la perte résultant de l'aggravation de la moins-value consécutive à la réduction de prix initialement fixé est déductible dans les
conditions de droit commun si la moins-value initiale était à court terme (biens amortissables ou biens non amortissables détenus depuis moins de deux ans), et selon le régime des moins-values à long
terme si la moins-value initiale était à long terme.
2. Situation du cessionnaire
390
À la clôture de l’exercice au cours duquel intervient la réduction de prix, la valeur
d'inscription de l'élément d'actif immobilisé doit être diminuée du montant de la réduction de prix obtenue (à supposer, bien entendu, que ce bien constitue une immobilisation pour le cessionnaire).
Si le bien cédé est un élément amortissable, les annuités d'amortissement constatées au
cours des années antérieures à celle de la réduction de prix doivent alors être rectifiées à la clôture de cette année.
400
Exemple : Un contribuable a acquis un immeuble le 1er janvier N
pour un prix de 1 000.
Cet immeuble fait l'objet d'un amortissement linéaire sur 25 ans.
Au 31 décembre N, le contribuable a pratiqué une dotation aux amortissements de 40.
Le prix fait l'objet d'une réduction de 200 au cours de l'année N, pour être établi à 800.
Au 31 décembre N+1, le contribuable devra réintégrer à ses résultats imposables la fraction
excédentaire de la dotation pratiquée en N, soit (1 000 - 800) x 4 % = 8.
Par ailleurs, le contribuable pratiquera, au titre de l'année N+1 et des années ultérieures,
une dotation aux amortissements sur la base du prix de revient modifié, soit 800 x 4 % = 32.
3. Réduction de prix accompagnée de l’octroi de dommages-intérêts
410
Comme en matière d'annulation ou de résolution, ces dommages-intérêts constituent dans tous
les cas un élément du résultat soumis à l'impôt dans les conditions de droit commun. | Bulletin officiel des finances publiques - impôts | BOI-BNC-BASE-30-30-20-40 | https://bofip.impots.gouv.fr/bofip/4674-PGP.html/identifiant=BOI-BNC-BASE-30-30-20-40-20180704 | 2018-07-04 00:00:00 | 6ae165d67c719f883a59d411d85324b9bf731224a0b1eddb4011d3f6b5f39482 | [
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] |
1
Les biens d'investissement autres que les
immeubles d'habitation, les chantiers et les locaux servant à l'exercice de la
profession, ainsi que les investissements hôteliers meubles et immeubles, tels
qu'ils sont définis à
l'article
22 de l'annexe II au
code
général des impôts
(CGI)
peuvent faire l'objet d'un amortissement dégressif lorsqu'ils ont été acquis ou
fabriqués par l'entreprise à compter du 1er janvier 1960.
Les bâtiments industriels susceptibles de
bénéficier de ce mode d'amortissement sont ceux dont la construction est achevée
postérieurement à la publication de la loi du 31 juillet 1962, c'est-à-dire,
pratiquement après cette date.
Ces dispositions appellent les précisions
suivantes.
I. Biens d'équipement achetés
10
En ce qui concerne les biens d'équipement achetés,
la date à considérer est celle à laquelle l'accord ayant été réalisé avec le
fournisseur sur la chose et le prix, l'entreprise en est devenue effectivement
propriétaire, encore bien que la livraison et le règlement du prix aient pu être
effectués à une époque différente.
20
Toutefois, il a été décidé de ne pas s'opposer à
l'application de ce mode d'amortissement aux matériels livrés à partir du 1er
janvier 1960 même lorsque le transfert de propriété a été antérieur à cette
date.
Il est précisé qu'une entreprise ne peut, en tout
état de cause, être réputée propriétaire d'un matériel ou d'un outillage acheté
que lorsque cet élément est déjà fabriqué et nettement individualisé.
30
C'est ainsi que lorsque la vente porte sur un
élément de série, désigné par un genre, une marque ou un type, le transfert de
propriété n'intervient qu'au moment de l'individualisation de l'objet de la
vente, c'est-à-dire, le plus souvent, au moment de la livraison effective de
l'objet ou, tout au moins, de la remise des titres ou des documents
représentatifs.
II. Biens d'équipement fabriqués par l'entreprise
40
En ce qui concerne les éléments fabriqués par
l'entreprise, seuls peuvent en principe bénéficier de l'amortissement dégressif
ceux dont la fabrication a été commencée après le 31 décembre 1959.
Toutefois, il a été décidé d'admettre au bénéfice
de cet amortissement les biens d'équipement dont la construction a été achevée
après cette date. | Bulletin officiel des finances publiques - impôts | BOI-BIC-AMT-20-20-20-20 | https://bofip.impots.gouv.fr/bofip/4696-PGP.html/identifiant=BOI-BIC-AMT-20-20-20-20-20120912 | 2012-09-12 00:00:00 | a3193b2868f855a6f1eb6a415efe190bb331be7fcc115496dcdcd6cf0b90f6b7 | [
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] |
I. Débits de tabacs
1
Une étude d'ensemble du régime fiscal applicable aux différents produits encaissés par les
débitants de tabacs est exposée au BOI-BNC-CHAMP-10-10-20-40-X.
10
Il est toutefois rappelé que les débits de tabacs peuvent être exploités :
- soit, et c'est le cas le plus fréquent, par des gérants agréés ;
- soit par les titulaires eux-mêmes des débits ;
- soit par des receveurs auxiliaires des impôts.
20
Les profits que les intéressés retirent de la vente des produits du monopole doivent, en
principe, être rangés dans la catégorie des bénéfices non commerciaux.
30
Lorsque les intéressés exercent en outre une activité de nature commerciale (vente de
bimbeloterie par exemple ou exploitation annexe d'un débit de boissons), ils doivent être assujettis à l'impôt au titre des bénéfices industriels et commerciaux à raison des profits correspondants.
40
Toutefois, les dispositions de
l'article 155 du code général des impôts (CGI) peuvent s'appliquer mais à l'égard des seuls gérants agréés exerçant par
ailleurs une activité commerciale et pour lesquels le débit de tabacs ne constitue qu'une extension de l'activité commerciale prépondérante. Tel peut être le cas des contribuables exploitant un
« café-tabac ».
Remarque : Les personnes auxquelles les pouvoirs publics entendent témoigner leur reconnaissance
reçoivent des « parts » qui donnent droit à une aide pécuniaire prélevée sur le produit des redevances versées par les gérants agréés. Les sommes versées à ce titre présentent le caractère de pensions
et sont taxées comme telles.
II. Exploitant d'un cercle de jeux
50
Ont été jugés passibles de l'impôt sur le revenu dans la catégorie des bénéfices
industriels et commerciaux des contribuables ayant créé une société en participation en vue d'exploiter les jeux d'un cercle et qui, d'après la convention les liant au cercle, se partagent tous les
profits de l'exploitation à charge seulement pour eux de faire face aux frais de toute nature grevant le cercle. En effet, la société, ayant été constituée à titre professionnel et dans un but
spéculatif, a le caractère d'une entreprise commerciale, encore bien que les jeux ne figurent pas parmi les actes de commerce énumérés à
l'article L 110-1 du Code de Commerce et que les recettes auxquelles ils donnent lieu dans les cercles créés sous le régime de la
loi du 1er juillet 1901 soient exonérées de l'impôt sur le chiffre d'affaires (CE, arrêt du 1er mars 1943, req. n° 69654, RO, p. 302).
60
De même, le directeur d'un cercle de jeux exploité par une association, qui exerce lui-même
ou fait exercer par des salariés le rôle d'animateur ou de financier, se livre de façon habituelle et dans un but lucratif à une activité qui revêt un caractère commercial
(CE, arrêt du 4 décembre 1985, req.
n° 43383).
III. Éditeurs et marchands de journaux et publications périodiques
A. Éditeurs
70
Les éditeurs de journaux et périodiques sont soumis à l'impôt au titre des bénéfices
industriels et commerciaux. Ainsi ont été jugés passibles de l'impôt dans cette catégorie :
- un imprimeur qui édite deux publications périodiques dont l'une contient, outre des cours
de bourse, des informations financières insérées moyennant rémunération, l'autre, outre des articles d'ordre politique, des annonces de publicité (CE, arrêt du 24 mai 1937, req. n° 53032, RO, p. 301 ;
dans le même sens. CE, arrêt du 13 janvier 1936, req. n° 41113) ;
- l'éditeur d'un journal hebdomadaire dont le tirage a nécessité l'investissement de
capitaux, dont les recettes d'exploitation proviennent pour une grande part de la publicité, dont la publication, qui comporte des informations générales, n'est rendue possible que par l'emploi d'un
certain nombre de rédacteurs et correspondants régionaux salariés et qui est complétée par la mise en vente chaque année d'un almanach comportant une publicité assez importante (CE, arrêt du 1er
juillet 1935, req. n° 44407).
80
Le Conseil d'Etat a jugé également le cas d'une amicale, dont l'activité désintéressée
s'applique à l'entraide morale et matérielle entre ses membres, qui édite et vend des « guides pratiques » en vue de fournir des renseignements à ses membres, de faire connaître la valeur touristique
d'une région et de recommander les commerçants qui y ont inséré de la publicité. Quelle que soit la destination des fonds obtenus, soit des commerçants qui fournissent la publicité, soit des personnes
qui achètent le guide, cette activité revêt le caractère d'une activité commerciale pour laquelle l'association utilise d'ailleurs le concours d'un agent de publicité professionnel (CE, arrêt rendu en
matière de taxes sur le chiffre d'affaires du 15 juin 1966, req. n° 62934).
B. Marchands de journaux
90
La profession exercée par les dépositaires et marchands de journaux qui, disposant d'une
installation fixe (boutique ou magasin), effectuent en leur propre nom la vente des publications de maisons d'éditions est de nature commerciale.
1. Titulaires de kiosques
100
Les conditions dans lesquelles les titulaires de kiosques à journaux exercent leur activité ne
permettent pas, en principe, de considérer qu'il existe, entre ceux-ci et les entreprises qui leur fournissent la marchandise, un lien de subordination suffisamment caractérisé pour faire du contrat
passé entre eux un contrat de louage de services. En réalité, les « kiosquiers » effectuent les ventes en leur propre nom et sont, dès lors, passibles de l'impôt sur le revenu dans la catégorie des
bénéfices industriels et commerciaux comme les marchands de journaux vendant en boutique.
110
Toutefois, il résulte de
l'article L 7321-2 du code du travail relatif à la situation, au regard de la législation du travail, de certaines catégories de
travailleurs, que sont considérées comme salariées les personnes dont la profession consiste essentiellement à vendre des marchandises ou denrées de toute nature, des titres, des volumes, publications
ou billets de toutes sortes, qui leur sont fournis exclusivement ou presque exclusivement par une seule entreprise industrielle ou commerciale, lorsque ces personnes exercent leur profession dans un
local fourni ou agréé par cette entreprise et aux conditions et prix imposés par celle-ci. Il s'ensuit que, lorsque les tenanciers de kiosques à journaux exercent dans ces conditions, les
rémunérations qui leur sont versées ont le caractère de salaires. Bien entendu, les intéressés demeurent soumis au régime fiscal des commerçants à raison des ventes qu'ils font pour leur propre
compte.
2. Vendeurs de journaux sur la voie publique
120
La situation des vendeurs de journaux et périodiques sur la voie publique qui, employés par
les dépositaires, encaissent le prix du journal pour le compte de ces derniers et leur reversent la somme perçue, sous déduction de la commission qui leur revient, dépend essentiellement des
stipulations du contrat qui les lie aux dépositaires. Ils peuvent être considérés soit comme des salariés, soit comme des commissionnaires s'ils se comportent comme tels.
130
Transports de journaux, cf BOI-BIC-CHAMP-60-50-XXVII-§ 690 à
710
IV. Personnes exerçant une activité se rapportant a la loterie nationale
140
En ce domaine, il convient de distinguer, parmi les diverses activités exercées, celles :
- de distributeur officiel ;
- d'émetteur ;
- de courtier ;
- de revendeur.
A. Distributeurs officiels
150
Les distributeurs officiels se chargent de placer les billets entiers pour le compte de la
Loterie nationale. Tel est le cas, notamment, de la Banque de France.
160
Ces opérations ne modifient pas la situation des intéressés au regard de l'impôt auquel ils
sont normalement assujettis. Ainsi les commissions de placement touchées par les banques et établissements de crédit doivent être rattachées à l'ensemble des profits commerciaux que réalisent ces
entreprises.
170
De même, les débitants de tabac doivent, pour le placement des billets entiers dont ils
s'approvisionnent directement auprès de la Loterie nationale, être considérés comme agissant en qualité d'auxiliaires de l'Administration au même titre que pour la vente des timbres-poste et timbres
fiscaux et être imposés, en conséquence, dans la catégorie des bénéfices non commerciaux.
180
Enfin, les groupements de mutilés de guerre et les associations d'anciens combattants ne
doivent pas être considérés, lorsqu'ils n'interviennent qu'à titre de distributeurs officiels, comme exerçant une profession imposable et les avantages pécuniaires qu'ils retirent en ce cas de leur
entremise n'ont pas le caractère de revenus imposables.
190
Ces groupements et associations sont en revanche normalement imposables, en principe,
lorsqu'ils pratiquent l'émission et la vente de participations (voir ci-après).
B. Émetteurs de participations
200
Les contribuables qui, s'étant rendus acquéreurs de billets (qu'ils soient ou non
distributeurs officiels), ont organisé l'émission de représentations de fractions de billets en vue d'approvisionner des revendeurs doivent, du point vue fiscal, être considérés comme exerçant une
profession commerciale.
210
En ce qui concerne les profits correspondants aux lots non réclamés de la Loterie nationale,
cf. BOI-BIC-PDSTK-10-30-30.
C. Courtiers de la Loterie nationale (courtiers grossistes et courtiers revendeurs)
220
En règle générale, les courtiers de la Loterie nationale exercent leur profession dans les
conditions suivantes :
- les émetteurs de fractions de billets vendent les carnets de dixièmes, soit directement aux
détaillants (voir ci-après), soit à des intermédiaires ;
- les ventes sont effectuées « en consignation », c'est-à-dire que les billets sont délivrés
contre simple reçu et que la vente ne devient ferme que pour les billets non rendus la veille du tirage ;
- les billets sont remis « en dépôt » par les intermédiaires aux détaillants, qui leur
renvoient les invendus avant le jour du tirage ;
- les prix d'achat et de vente des carnets de dixièmes par les intermédiaires sont libres, le
prix d'achat variant légèrement selon les émetteurs et, aussi, selon les intermédiaires eux-mêmes ;
- ces derniers revendent aux détaillants à des prix variables, en fonction de la concurrence,
de la qualité de l'acheteur et de ses achats ;
- le bénéfice brut de l'intermédiaire est constitué par la différence entre le prix de vente
des carnets de dixièmes, aux détaillants et le prix d'achat des-dits carnets aux émetteurs ;
- les intermédiaires ne sont pas liés aux émetteurs par un contrat de louage de services. Il
n'existe entre eux aucun lien de subordination, ni même, le plus souvent, aucun contrat écrit.
En définitive, les intéressés qui achètent pour revendre effectuent des opérations
commerciales pour leur propre compte. Ils sont donc en réalité des « marchands grossistes » en carnets de dixièmes et doivent, par suite, être regardés comme des commerçants passibles de l'impôt sur
le revenu dans la catégorie des bénéfices industriels et commerciaux.
D. Revendeurs de billets ou de dixièmes
230
Les revendeurs, pour leur compte ou à la commission, de billets entiers ou de fractions de
billets, ainsi que les vendeurs indépendants de représentations de fractions de billets émises par eux-mêmes, sont également considérés comme exerçant une activité de nature commerciale.
De cette façon, présentent le caractère de bénéfices industriels et commerciaux, les
profits réalisés par un contribuable qui procède, moyennant une rémunération proportionnelle au montant des recettes réalisées, à la revente au public de billets ou de fractions de billets de la
Loterie nationale qu'il se procure auprès d'organismes émetteurs, sans être lié ni vis-à-vis de ces organismes ni vis-à-vis de l'administration de la Loterie nationale par un contrat de louage de
services. Le fait que l'intéressé effectue ces ventes personnellement, sans le secours d'employés, dans un emplacement mis gratuitement à sa disposition par des tiers et qu'il a la possibilité de
rendre aux organismes susvisés les titres invendus reste sans influence sur le caractère commercial de l'activité exercée (CE, arrêts du 30 juillet 1952, req. n° 11747, RO, p. 103 et du 27 avril 1953,
req. n° 90762, RO, p. 249).
240
En revanche, les vendeurs détaillants de fractions de billets qui opèrent pour le compte
d'émetteurs ou de courtiers grossistes dans des conditions qui ne permettent pas de les considérer comme exerçant une activité indépendante doivent être assimilés à des salariés.
250
De même, les vendeuses de billets de la Loterie nationale travaillant dans des guérites
mises gratuitement à leur disposition par un distributeur régional de billets qui peut à tout moment leur en retirer l'usage, qui les approvisionne en billets, qui contrôle les ventes effectuées,
redistribue entre les vendeuses les billets invendus qu'il se charge de restituer, s'il y a lieu, à une caisse publique et qui les rémunère par une commission fixée par lui, doivent, encore qu'elles
disposent d'une certaine liberté dans l'exercice de leur activité, être regardées comme se trouvant à l'égard dudit distributeur dans un état de subordination leur conférant la qualité de salariées
(CE, arrêt du 23 mars 1966, req. n° 53588, RO, p. 127). | Bulletin officiel des finances publiques - impôts | BOI-BIC-CHAMP-60-40 | https://bofip.impots.gouv.fr/bofip/4756-PGP.html/identifiant=BOI-BIC-CHAMP-60-40-20120912 | 2012-09-12 00:00:00 | 6a8bb26c48b6a6bfe788b6fcd46fa2f0fa286b541d02fc408541861c91fd4f1b | [
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] |
1
Dès lors qu'elles réalisent les opérations définies au
BOI-BIC-CHAMP-20-40-10 portant sur les biens énumérés BOI-BIC-CHAMP-20-40-20, les personnes physiques fiscalement domiciliées en France sont
imposables dans la catégorie des bénéfices industriels et commerciaux, en application des dispositions du 1° bis du I de l'article 35
du code général des impôts (CGI), quelle que soit l'activité professionnelle qu'elles exercent éventuellement par ailleurs.
10
Les profits de construction réalisés par les personnes physiques fiscalement domiciliées hors de
France sont soumis à un prélèvement dont le taux est fixé à l'article 244 bis du CGI (cf.
BOI-BIC-CHAMP-20-10-40-VI-A).
20
Sur les personnes physiques membres de sociétés visées à
l'article 8 du CGI - associés de sociétés soumises au régime fiscal des sociétés de personnes - et à
l'article 239 ter du CGI - associés de sociétés soumises au régime fiscal des sociétés civiles immobilières de
construction-vente, (cf. BOI-BIC-CHAMP-20-50 et BOI-BIC-CHAMP-70-20-100). | Bulletin officiel des finances publiques - impôts | BOI-BIC-CHAMP-20-40-30 | https://bofip.impots.gouv.fr/bofip/4784-PGP.html/identifiant=BOI-BIC-CHAMP-20-40-30-20120912 | 2012-09-12 00:00:00 | 4c72f32bb0af1fe8a1218968c75071f4c32122e4f10c6714759c7ecf2d24296c | [
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] |
I. Précisions relatives à l'option
A. Principe et caractéristiques de l'option
1
Le versement libératoire de l'impôt sur le revenu s'applique sur option expresse des exploitants
qui remplissent les conditions posées au I de l'article 151-0 du code général des impôts (CGI).
10
Au titre d'un même foyer fiscal, l'option pour le dispositif institué par l'article 151-0 du CGI
s'applique distinctement pour chacun de ses membres dès lors qu'ils exercent des activités professionnelles distinctes, étant observé que s'ils exercent en commun, l'option pour le versement
libératoire ne leur est pas ouverte dans la mesure où ils ne relèvent pas du régime des micro-entreprises ou micro-BIC (BOI-BIC-DECLA-10-10-20
au II-B-1 § 70 et suivants).
20
L'option pour le dispositif du versement libératoire de l'impôt sur le revenu n'emporte aucun
effet sur les plus-values professionnelles provenant de la cession de biens affectés à l'exploitation, qui demeurent déterminées et imposées dans les conditions de droit commun.
B. Modalités d'exercice de l'option
1. Délai et lieu d'exercice de l'option
30
Aux termes du IV de
l'article 151-0 du CGI , l'option est adressée aux organismes sociaux territorialement compétents au plus tard le 31 décembre
de l'année précédant celle au titre de laquelle elle est exercée.
Conformément au B du III de
l'article
22 de la loi n° 2017-1837 du 30 décembre 2017 de finances pour 2018, pour les revenus 2018, l'option pour le versement libératoire peut être exercée avant le 1er avril 2018.
Pour les revenus perçus ou réalisés à compter du 1er janvier 2019,
l'option est adressée aux organismes sociaux compétents au plus tard le 30 septembre de l'année précédant celle au titre de laquelle elle est exercée (CGI, art. 151-0, V, dans sa version en vigueur au
1er janvier 2019). Ainsi, pour les revenus perçus en 2019, l'option doit être exercée avant le 30 septembre 2018.
Par exception, en cas de création d'activité, l'option doit être exercée au plus tard le dernier
jour du troisième mois qui suit celui de la création.
40
Ainsi, l'option pour le régime du versement libératoire de l'impôt sur le revenu s'exerce
auprès des organismes sociaux territorialement compétents.
Par exception, en cas de création d'activité, l'option peut être exercée auprès du centre de
formalité des entreprises.
50
Il est précisé que la création d'activité s'entend de la date d'immatriculation au registre du
commerce et des sociétés ou au répertoire des métiers.
60
Par ailleurs, une option formulée hors délai, ainsi qu'une option formulée alors que les
conditions posées à l'article 151-0 du CGI ne sont pas remplies, est irrégulière et ne saurait donc autoriser le versement
libératoire de l'impôt sur le revenu dû à raison de l'activité pour laquelle elle a été exercée.
Tel serait le cas d'une activité créée en cours d'année pour laquelle l'exploitant opte pour
le versement libératoire, mais dont le chiffre d'affaires ou les recettes, ajustés prorata temporis, dépassent les seuils mentionnés aux 1 de
l'article 50-0 du CGI ou de l'article 102 ter du
CGI.
Le régime des micro-entreprises (ou micro-BIC) ou le régime déclaratif spécial (ou micro-BNC)
n'étant pas applicable, conformément au 1° du IV de l'article 151-0 du CGI, la fraction des versements effectués correspondant à l'impôt sur le revenu ne fait pas l'objet d'un remboursement, mais peut
s'imputer sur l'impôt sur le revenu calculé, l'année suivante, dans les conditions de droit commun, les revenus professionnels étant déterminés en principe selon un mode réel d'imposition et soumis au
barème progressif. Seul l'excédent de versements sur le montant de l'impôt sur le revenu peut alors faire l'objet d'un remboursement.
2. Forme et contenu de l'option
70
Conformément à
l'article 41 DG ter de l'annexe III au CGI, l'option est exercée selon les modalités prévues à
l'article R. 133-30-1 du code de la sécurité sociale (CSS), au moyen d'un formulaire dont le modèle est fixé par
arrêté. Elle peut également être effectuée sur le site internet www.lautoentrepreneur.fr.
II. Détermination du versement libératoire de l'impôt sur le revenu
A. Principes
80
Aux termes du II de
l'article 151-0 du CGI, le versement libératoire de l'impôt sur le revenu est liquidé par application, au montant du chiffre
d'affaires ou des recettes, hors taxes, de l'un des taux suivants :
- 1 % pour les entreprises de la première catégorie visées au 1° du 1 de
l'article 50-0 du CGI ;
- 1,7 % pour les entreprises de la seconde catégorie visées au 2° du 1 de l'article 50-0 du
CGI ;
- 2,2 % pour les entreprises visées au 1 de
l'article 102 ter du CGI.
90
L'assiette du versement est constituée du chiffre d'affaires ou des recettes réalisés au titre
du mois ou du trimestre de référence.
Pour la détermination du chiffre d'affaires ou des recettes, les opérations à retenir sont
celles définies au I § 1 et suivants du BOI-BIC-DECLA-10-10-20, s'agissant des bénéfices industriels et commerciaux (BIC) et au
II § 40 et suivants du BOI-BNC-DECLA-20-10 s'agissant des bénéfices non commerciaux (BNC).
Elles correspondent pour les activités de nature commerciale aux créances acquises retenues
dans les conditions prévues au 2 bis de l'article 38 du CGI, et pour les activités de nature non commerciale aux sommes
effectivement encaissées ou dont le contribuable a eu la libre disposition dans le cadre de son activité. Toutefois, pour les activités de nature commerciale et à condition de procéder de la même
manière tous les ans, il peut être admis de prendre en compte les recettes effectivement perçues. En outre, le chiffre d'affaires ou les recettes n'incluent pas les sommes encaissées qui répondent à
la définition des débours : ces sommes doivent nécessairement être engagées au nom et pour le compte du client et faire l'objet d'une reddition de compte exacte (à l'exclusion, en conséquence, de tout
montant forfaitaire). Tel peut être le cas, par exemple, des frais de transport, s'ils satisfont à ces conditions.
100
L'exploitant doit déclarer chaque mois ou chaque trimestre à l'organisme chargé du calcul et
de l'encaissement des cotisations et contributions sociales (guichet unique de recouvrement des cotisations de sécurité sociale et de l'impôt sur le revenu) son chiffre d'affaires ou ses recettes.
Lorsque leur montant est nul, il convient d'indiquer « néant » pour la période concernée, en
lieu et place du montant du chiffre d'affaires ou de recettes (CSS, art. R. 133-30-2).
(110)
120
Il sera admis qu'il en aille de même du point de vue fiscal, pour le premier paiement relatif
au versement libératoire de l'impôt sur le revenu dû après la création ou après la fin d'une période d'exonération de cotisations de sécurité sociale.
B. Application de régimes d'exonération spécifiques
130
Il est rappelé que les exploitants bénéficiant du régime micro-BIC ou du régime micro-BNC
peuvent être éligibles à des régimes d'exonération particuliers.
Il s'agit notamment des entreprises :
- implantées en zone franche urbaine
(CGI, art. 44 octies et CGI, art. 44 octies
A) ;
- qualifiées de jeunes entreprises innovantes
(CGI, art. 44 sexies A) ;
- implantées dans des bassins d'emplois à redynamiser
(CGI, art. 44 duodecies) ;
- implantées dans des zones de restructuration de la défense
(CGI, art. 44 terdecies).
140
Dans la mesure où le dispositif instauré à
l'article 151-0 du CGI prévoit une taxation selon le chiffre d'affaires ou les recettes, et non sur un résultat net, il n'est
pas possible, en cas d'option pour le régime du versement libératoire de l'impôt sur le revenu, de bénéficier des ces exonérations qui sont déterminées selon le résultat net de l'entreprise.
150
Le contribuable qui souhaite bénéficier de ces dispositifs doit par conséquent demeurer
imposable sous le régime micro-BIC ou micro-BNC, et opter, s'il le souhaite, pour le régime du versement libératoire de l'impôt sur le revenu seulement à l'issue des périodes d'exonération.
III. Modalités de déclaration et de paiement
A. Obligations déclaratives et de paiement
160
Aux termes du V de
l'article 151-0 du CGI, le dépôt et le paiement doivent être effectués selon les règles applicables au recouvrement des
cotisations et contributions de sécurité sociale visées à l'article L. 133-6-8 du CSS.
170
Le II de
l'article 41 DG ter de l'annexe III au CGI renvoie ainsi aux règles définies à
l'article R. 133-30-2 du CSS ou, en cas de création ou de reprise d'activité ou de fin d'une période d'exonération à
celles définies respectivement à l'article R. 133-30-3 du CSS et à
l'article R. 133-30-4 du CSS .
1. Délai et lieu de déclaration et de paiement
180
L'exploitant individuel doit déposer, mensuellement ou trimestriellement, selon l'option
formulée, la déclaration prévue à l'article R. 133-30-2 du CSS , auprès de l'organisme chargé de l'encaissement des
cotisations et contributions sociales dues à titre personnel. Le paiement des sommes dues (cotisations et contributions sociales et, le cas échéant, impôt sur le revenu) est effectué simultanément
auprès du même organisme.
190
Ainsi, la déclaration accompagnée du paiement doit être adressée auprès de l'organisme
compétent selon la nature de l'activité exercée, guichet unique de recouvrement des cotisations de sécurité sociale et de l'impôt sur le revenu dus au titre de l'activité professionnelle bénéficiant
du dispositif du versement libératoire.
L'article R.
133-30-2 du CSS dispose que la déclaration est transmise accompagnée du règlement des sommes dues, au plus tard :
- pour les exploitants ayant opté pour le versement mensuel, à la fin du mois suivant ;
- pour les exploitants ayant opté pour le versement trimestriel, les 30 avril, 31 juillet, 31
octobre de l'année et 31 janvier de l'année suivante, au titre de chaque trimestre civil.
200
Par dérogation, en cas de début d'activité et sauf renonciation au régime micro-social dont
l'application est de droit (BOI-BIC-DECLA-10-10-20 au II-A § 35), l'article R.
133-30-3 du CSS prévoit que la première déclaration du chiffre d'affaires ou des recettes et le paiement correspondant, portent sur les sommes dues pour la période comprise entre le début
d'activité et la fin :
- soit des trois mois civils consécutifs suivants pour un exploitant ayant opté pour un
versement mensuel ;
- soit du trimestre civil suivant, pour un exploitant ayant opté pour un versement
trimestriel.
L’article
24 de la loi n° 2014-626 du 18 juin 2014 relative à l'artisanat, au commerce et aux très petites entreprises (ACTPE) puis
l'article
15 de la loi n° 2015-1702 du 21 décembre 2015 de financement de la sécurité sociale pour 2016 ont modifié le régime micro-social. A compter des cotisations dues au titre de 2016, le régime
micro-social s’applique de plein droit aux travailleurs indépendants soumis à un régime micro-fiscal.
Avant le 1er janvier 2016, en application de
l'article L. 133-6-8 du CSS avant sa modification par l'article 24 de la loi ACTPE, ce régime était optionnel.
210
De même, en cas de fin d'une période d'exonération de cotisations de sécurité sociale, la
première déclaration de chiffre d'affaires ou de recettes et le paiement correspondant portent sur les sommes dues pour la période comprise entre la date de fin du bénéfice de l'exonération et la fin
du mois ou du trimestre civil suivant.
220
Exemple : Un exploitant individuel qui exerce une activité de vente opte pour le
dispositif du versement libératoire. Cet exploitant est célibataire et sans enfant.
Il déclare au titre de l'année N et de ses revenus BIC, un chiffre d'affaires de 76 000 €
décomposé comme suit : 21 000 € au 1er trimestre, 18 500 € au 2ème trimestre, 15 000 € au 3ème trimestre et 21 500 € au 4ème trimestre.
Sa déclaration d'impôt ne fait état d'aucun autre revenu. Ayant opté pour un versement
libératoire trimestriel, il acquitte au titre de l'impôt sur le revenu du :
- 1er trimestre N : 21 000 x 1 % = 210 € au plus tard le 30 avril N ;
- 2ème trimestre N : 18 500 x 1 % = 185 € au plus tard le 31 juillet N ;
- 3ème trimestre N : 15 000 x 1 % = 150 € au plus tard le 31 octobre N ;
- 4ème trimestre N : 21 500 x 1 % = 215 € au plus tard le 31 janvier N+1.
Son impôt sur le revenu s'est donc élevé au titre de l'année N à 760 €. En N+1, son unique
obligation est de reporter le montant de son chiffre d'affaires soit 76 000 € sur la déclaration de revenus n°
2042-C-PRO (CERFA n° 11222) disponible sur le site
www.impots.gouv.fr. Il n'a aucun paiement à effectuer en N+1 au titre de ses revenus de N sauf à régler la dernière échéance de N (en l'occurrence le
dernier trimestre). Les versements effectués en N ne donnent lieu à aucune régularisation en N+1.
S'il n'avait pas opté pour le versement libératoire, il aurait dû acquitter en N+1, la somme de 1
713 € au titre de l'impôt sur le revenu (calcul effectué pour les besoins de l'exemple selon le barème 2018 applicable aux revenus de 2017).
2. Forme et contenu de la déclaration périodique
230
Le formulaire commun à la déclaration du chiffre d'affaires ou des recettes de référence et à
la détermination du montant des cotisations et contributions sociales et du versement libératoire est fixé par arrêté.
240
Ce formulaire comprend les informations suivantes :
- montant du chiffre d'affaires ou des recettes réalisés au cours du mois ou du trimestre
civil précédent ;
- montant des cotisations et contributions sociales correspondantes ;
- en cas d'option pour le versement libératoire de l'impôt sur le revenu, montant de l'impôt
sur le revenu dû au titre de la période.
250
Le formulaire est daté et signé par l'exploitant, et est transmis accompagné du règlement des
sommes dues à l'organisme désigné à l'article R. 133-30-2 du CSS .
260
Il peut également être transmis par voie électronique, dans les conditions mentionnées à
l'article L. 133-5 du CSS. Le paiement correspondant peut aussi être effectué sous forme dématérialisée.
3. Obligation déclarative annuelle
270
Conformément au V de
l'article 151-0 du CGI, le montant du chiffre d'affaires ou des recettes annuels ainsi que le montant des plus-values doivent
être portés sur la déclaration d'impôt sur le revenu correspondante, étant rappelé que ces dernières demeurent soumises au barème progressif de l'impôt sur le revenu dans les conditions de droit
commun.
B. Sanction du non respect des obligations déclaratives et de paiement
280
Aux termes du V de
l'article 151-0 du CGI, les versements représentatifs de l'impôt sur le revenu sont effectués selon les règles et sous les
garanties et sanctions applicables au recouvrement des cotisations et contributions de sécurité sociale visées à
l'article L. 133-6-8 du CSS.
290
Il convient en revanche d'appliquer les règles propres à l'impôt sur le revenu pour le
contrôle et, le cas échéant, le recouvrement des impositions supplémentaires.
Dès lors, en cas de défaut de déclaration, l'éventuelle mise en œuvre d'une procédure de
rectification doit être effectuée, pour les versements d'impôt sur le revenu, selon les règles du livre des procédures fiscales. Les éventuelles sanctions d'assiette, ainsi que le recouvrement des
impositions supplémentaires sont eux aussi, à la différence des versements spontanés, mis en œuvre selon les règles propres à l'impôt sur le revenu.
IV. Effets du versement libératoire
A. Libération de l'impôt sur le revenu
300
L'option a pour effet de libérer de l'impôt sur le revenu les revenus de l'activité
professionnelle pour laquelle elle est exercée, selon les dispositions du V de l'article 151-0 du CGI.
Ainsi, aucune régularisation ne doit être effectuée en N+1 au titre des versements effectués
en N, ces derniers étant définitifs. L'impôt sur le revenu établi en N+1 sur les revenus de N soumis au barème n'est alors dû qu'en proportion de la part des revenus autres que ceux soumis au
versement libératoire.
Ces revenus doivent néanmoins être reportés sur la déclaration de revenus souscrite par le
contribuable (déclaration de revenus n° 2042-C-PRO (CERFA n° 11222)) y compris dans l'hypothèse où il n'a pas
de revenus autres que ceux soumis au versement libératoire.
La déclaration précitée est disponible sur le site
www.impots.gouv.fr.
Le dépôt de cette déclaration permet de s'assurer du respect par l'exploitant des limites
des régimes micro-BIC et déclaratif spécial BNC et de la validité de l'option formulée pour ce dispositif.
310
Le versement libératoire permet ainsi de supprimer le décalage d'un an entre la perception
des revenus et le paiement de l'impôt.
Il est précisé qu'au titre de la première année d'application du versement fiscal, le
contribuable peut être amené à acquitter à la fois l'impôt sur le revenu déterminé par application du barème aux revenus de l'année précédente, et l'impôt sur le revenu déterminé sur le chiffre
d'affaires ou les recettes de l'année, par mois ou par trimestre.
Par ailleurs, les revenus qui sont soumis au versement libératoire ne sont pas pris en
compte pour la détermination du montant des acomptes d'impôt sur le revenu, qui demeurent éventuellement dus lorsque des revenus autres que ceux libérés de l'impôt sont perçus par le foyer fiscal et
soumis au barème progressif.
Remarque : Les commentaires figurant au IV-A § 310 seront
sans portée à compter de l'entrée en vigueur du prélèvement à la source de l'impôt sur le revenu, prévue au 1er janvier 2019.
320
Enfin, l'option pour le dispositif du versement libératoire de l'impôt sur le revenu
n'emporte aucun effet sur les plus-values professionnelles provenant de la cession de biens affectés à l'exploitation, qui demeurent déterminées et imposées dans les conditions de droit commun.
B. Effets sur d'autres dispositifs fiscaux
1. Calcul de l'impôt sur le revenu
330
Aux termes de
l'article 197 C du CGI, l'impôt dont le contribuable est redevable en France sur les revenus autres que les traitements et
salaires exonérés en vertu des dispositions des I et II de l'article 81 A du CGI et de
l'article 81 D du CGI et que les revenus soumis aux versements libératoires prévus par
l'article 151-0 du CGI est calculé au taux correspondant à l'ensemble de ses revenus imposables, y compris ceux soumis au
versement libératoire, et exonérés.
340
Cette règle dite du taux effectif consiste à calculer l'impôt en tenant également compte,
pour la détermination du taux d'imposition applicable, des revenus soumis aux versements libératoires et ce afin de respecter le principe de progressivité de l'impôt sur le revenu. L'impôt est donc
calculé sur le total des revenus, mais il n'est dû qu'en proportion de la part des revenus autres que ceux soumis au versement libératoire dans ce total des revenus.
Exemple : M. A exploite une entreprise et a opté pour le versement fiscal
libératoire. Il retire de son activité un chiffre d'affaires annuel égal à 78 000 euros. Son épouse perçoit par ailleurs un salaire annuel imposable égal à 20 000 euros. Il verse 780 euros (78 000 x 1
%) au titre du versement fiscal libératoire. S'il n'avait pas opté, le foyer aurait été imposé sur (20 000 x 0,9 + 78 000 x 0,29) = 40 620 euros pour deux parts. Il en aurait résulté un impôt égal à 1
897 euros. L'impôt effectivement dû en complément du versement forfaitaire libératoire sera égal à (1 897 / 40 620) x (20 000 x 0,9) = 841 euros.
Remarque : Calculs effectués sur la base du barème 2018 applicable aux
revenus 2017.
2. Détermination du revenu fiscal de référence
350
Aux termes du IV de
l'article 1417 du CGI, les revenus soumis au versement libératoire prévu par
l'article 151-0 du CGI sont retenus, pour leur montant diminué de l'abattement prévu au 1 de
l'article 50-0 du CGI ou au 1 de l'article 102 ter du
CGI, pour la détermination du revenu fiscal de référence.
360
Par montant, il convient d'entendre le chiffre d'affaires ou les recettes annuels hors taxes
réalisés par l'exploitant individuel au titre de l'activité professionnelle bénéficiant des dispositions de l'article 151-0 du CGI, le chiffre d'affaires ou les recettes étant déterminés selon les
règles applicables aux régimes des micro-entreprises.
(370-380)
3. Plan d'épargne retraite populaire (PERP)
390
Conformément aux dispositions du dernier alinéa de
l'article 163 quatervicies du CGI, les revenus soumis au régime du versement libératoire sont également pris en
compte pour le calcul des primes déductibles du revenu net global. | Bulletin officiel des finances publiques - impôts | BOI-BIC-DECLA-10-40-20 | https://bofip.impots.gouv.fr/bofip/4789-PGP.html/identifiant=BOI-BIC-DECLA-10-40-20-20180601 | 2018-06-01 00:00:00 | 33e3357bf0bea25e7cf2f60fae62098448506309431c00db48e03d2203d21280 | [
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] |
Nombre de baux
Montant du loyer à retenir
Surface à retenir
Prise en compte de la valeur du garage dans la base amortissable
Habitat collectif
1
Loyer du bail unique (y compris la fraction afférente au garage)
Surface du logement (hors garage)
Oui
2*
Loyer du bail du logement
Surface du logement (hors garage)
Non
Habitat individuel
1
Loyer du bail unique (y compris la fraction afférente au garage)
Surface du logement (hors garage)
Tolérance : surface totale du bien moins 12 mètres carrés (représentatif du garage)
Oui
2*
Loyer du bail du logement
Surface du logement (hors garage)
Non
* Tolérance sous 3 conditions :
- l'emplacement de stationnement est physiquement séparé du lieu
d'habitation ;
- le locataire doit demeurer libre de signer le bail afférent au
logement tout en refusant de conclure la location portant sur le garage ;
- le prix du loyer du garage doit être normal. | Bulletin officiel des finances publiques - impôts | BOI-ANNX-000426 | https://bofip.impots.gouv.fr/bofip/4772-PGP.html/identifiant=BOI-ANNX-000426-20130701 | 2013-07-01 00:00:00 | bccb1b3986c0847fc580afc2c0e84a47eb2a947f547b1f90fc585ab01abe4d40 | [
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] |
I. Personnes physiques
1
La réduction d’impôt sur le revenu s’applique aux contribuables, personnes physiques,
fiscalement domiciliés en France au sens de l’article 4 B du code général des impôts (CGI).
L’investissement peut être réalisé directement par le contribuable. Dans ce cas, la réduction
d’impôt s’applique au contribuable personne physique ayant réalisé l’investissement.
II. Associés personnes physiques de certaines sociétés de personnes
10
L’investissement peut également être réalisé par l’intermédiaire d’une société non soumise à
l’impôt sur les sociétés autre qu’une société civile de placement immobilier (SCPI). Il peut s’agir notamment d’une société civile immobilière de gestion, d’une société immobilière de copropriété
relevant de l’article 1655 ter du CGI ou de toute autre société de personnes telles que les sociétés en nom collectif, les
sociétés en participation. Dans ce cas, l’avantage fiscal s’applique à l’associé personne physique de la société non soumise à l’impôt sur les sociétés.
III. Domiciliation fiscale en France
20
Le contribuable qui entend bénéficier de la réduction d’impôt doit, en tout état de cause, être
domicilié fiscalement en France au sens de l’article 4 B du CGI . Il s’agit, conformément aux dispositions de
l’article 4 A du CGI, des contribuables qui sont soumis en France à l’impôt sur le revenu sur l’ensemble de leur revenus, qu’il
s’agisse de revenus de source française ou étrangère. Dans la généralité des cas, il s’agit de personnes résidant en France métropolitaine ou dans les départements d'outre-mer de Guadeloupe, Guyane,
Martinique ou Réunion.
Cela étant, et en considération, d'une part, du fait que les Français résidant à Monaco sont, en
application du 1 de l’article 7 de la convention fiscale franco-monégasque du 18 mai
1963, assujettis à l'impôt sur le revenu dans les mêmes conditions que s'ils résidaient en France, d'autre part, de la finalité de la réduction d'impôt, soit l'incitation à l'investissement
immobilier locatif sur le territoire national, il est admis que ces personnes puissent bénéficier de l'avantage fiscal.
Les personnes qui sont fiscalement domiciliées en France au sens du 2 de l’article 4 B du code
précité, c’est-à-dire les agents de l'État qui exercent leurs fonctions ou sont chargés de mission dans un pays étranger et qui ne sont pas soumis dans ce pays à un impôt personnel sur l’ensemble des
revenus, peuvent également bénéficier de la réduction d’impôt.
Par ailleurs, les contribuables non résidents (dits « non-résidents Schumacker »), assimilés à
des personnes fiscalement domiciliées en France au sens de la jurisprudence de la CJUE (arrêt du 14 février 1995, affaire C-279/93, Schumacker), peuvent également bénéficier de la réduction d’impôt
(sur ce point, BOI-IR-DOMIC-40).
En revanche, les personnes fiscalement domiciliées hors de France qui, en application du
deuxième alinéa de l'article 4 A du CGI, sont passibles de l'impôt sur le revenu à raison de leurs seuls revenus de source
française, ne peuvent pas bénéficier de l'avantage fiscal. Il en est notamment ainsi des contribuables qui ont leur domicile fiscal en Polynésie française, dans les îles Wallis et Futuna, dans les
Terres australes et antarctiques françaises, à Mayotte, à Saint-Pierre-et-Miquelon, à Saint-Martin, à Saint-Barthélemy et en Nouvelle-Calédonie. | Bulletin officiel des finances publiques - impôts | BOI-IR-RICI-230-10-10 | https://bofip.impots.gouv.fr/bofip/4876-PGP.html/identifiant=BOI-IR-RICI-230-10-10-20130318 | 2013-03-18 00:00:00 | ee4a79f4cc887f1b0f183dcccb42d153343c2b6273a16cb5be6e35d3ab6a2359 | [
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] |
I. Contrôle normal du juge de l'excès de pouvoir
1
Lorsqu'un recours pour excès de pouvoir est reconnu recevable, les moyens invoqués doivent être
des moyens de légalité que l'on regroupe traditionnellement en quatre types d'ouvertures.
A. L'incompétence
10
L'incompétence est l'inaptitude d'un agent à accomplir un acte : cet acte pouvait être fait,
mais devait l'être par un autre agent.
En premier lieu, la décision peut avoir été prise par une autorité administrative dépourvue de
tout pouvoir de décision en la matière. Il peut aussi s'agir d'une incompétence :
- ratione materiae : l'agent est incompétent en raison de l'objet de son acte ;
- ratione loci : l'agent prend une décision hors du ressort géographique qui lui est attribué ;
- ratione temporis : l'agent prend une décision en dehors du temps où il était habilité pour le
faire.
B. Le vice de forme
20
Seule l'omission ou le mauvais accomplissement des formes substantielles justifie l'annulation
d'un acte pour vice de forme.
Par formes substantielles, il faut entendre celles qui ont pour objet de garantir les droits
des administrés et celles dont l'accomplissement aurait pu changer le sens de la décision attaquée.
C. Le détournement de pouvoir
30
Le détournement de pouvoir consiste dans le fait pour une autorité administrative d'user de
ses pouvoirs en vue d'un but autre que celui pour lequel ils lui ont été conférés.
Le détournement de pouvoir peut résulter de ce que l'agent n'a pas poursuivi un but d'intérêt
public mais son intérêt propre ou celui d'un tiers ou bien s'est déterminé en fonction d'un mobile politique. L'auteur de l'acte peut aussi avoir poursuivi un but d'intérêt public, mais appartenant à
une catégorie étrangère à celle du but d'intérêt public qu'il était autorisé à poursuivre.
Il peut, enfin, s'agir d'un détournement de procédure consistant dans le fait pour
l'administration d'utiliser une procédure administrative à des fins autres que celles auxquelles elle aurait dû légalement servir (réquisition au lieu d'expropriation, lorsque l'administration ne
dispose pas de crédits nécessaires pour réaliser cette dernière).
D. Violation de la loi
40
Le juge de l'excès de pouvoir peut et doit contrôler l'exactitude tant de la qualification
juridique que de la matérialité des faits qui sont à la base de la décision attaquée.
Lorsqu'une décision a pour base plusieurs motifs dont l'un se révèle inexact, la décision doit
être annulée sauf s'il est établi qu'il était surabondant et n'avait pas joué de rôle véritable dans la détermination de l'attitude de l'administration.
II. Contrôle restreint du juge de l'excès de pouvoir
50
Lorsque l'autorité qui a pris la décision attaquée dispose d'un pouvoir discrétionnaire, le
juge de l'excès de pouvoir n'exerce qu'un contrôle « restreint ». Outre l'incompétence et le vice de forme, les seuls moyens alors susceptibles d'être invoqués sont l'erreur de droit, l'erreur de
fait, l'erreur manifeste d'appréciation et le détournement de pouvoir. | Bulletin officiel des finances publiques - impôts | BOI-CTX-REP-20 | https://bofip.impots.gouv.fr/bofip/1892-PGP.html/identifiant=BOI-CTX-REP-20-20120912 | 2012-09-12 00:00:00 | b96be85add3de62c54a64d9dd3b21882d922bf96136d0ac84ac919d7074d37e7 | [
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] |
1
Le système du quotient familial consiste à diviser le revenu net global imposable par un nombre
de parts fixé en fonction de la situation et des charges de famille.
10
L'article 194 du code général
des impôts (CGI) pose les principes de ce système en ce qui concerne la situation familiale.
C'est ainsi que :
les contribuables célibataires, divorcés ou veufs n'ayant pas de personnes à charge sont imposés sur la base d' une part de quotient familial ;
les contribuables mariés ou liés par un pacte civil de solidarité (PACS) bénéficient de deux parts.
20
Lorsque des époux ou partenaires font l'objet d'impositions séparées en vertu des dispositions
du 4 de l'article 6 du CGI, ou en cas d'option pour l'imposition distincte prévue au deuxième alinéa du 5 de l'article 6 du CGI,
chaque époux ou partenaire doit être considéré comme un célibataire (CGI, art. 194, 2° alinéa). Par suite, le nombre de parts à
prendre en considération pour le calcul de l'impôt dû par les intéressés est en principe fixé à 1.
30
Toutefois, ce nombre de parts peut être augmenté :
en fonction des charges de famille définies aux articles 194 du CGI et
195 du CGI (BOI-IR-LIQ-10-20-20-10) ;
de situations particulières dont les conditions sont posées à l'article 195 du CGI (BOI-IR-LIQ-10-20-20-20). | Bulletin officiel des finances publiques - impôts | BOI-IR-LIQ-10-20-10 | https://bofip.impots.gouv.fr/bofip/2038-PGP.html/identifiant=BOI-IR-LIQ-10-20-10-20140331 | 2014-03-31 00:00:00 | 55661ee588f7f96b11211759ce638326717d505d54f18b3ae6ff378191d8067d | [
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Actualité : 04/03/2020 : BIC - IS - Déduction exceptionnelle en faveur de certains investissements dans des
équipements de réfrigération et de traitement de l'air (loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019, art. 25)
I. Champ d'application de la déduction
A. Entreprises concernées
1
Conformément aux dispositions de
l'article 39 decies D du code général des impôts (CGI), entrent dans le champ d'application de la déduction
exceptionnelle :
- d'une part, les entreprises dont les bénéfices proviennent de l'exercice d'une
activité industrielle, commerciale, artisanale ou agricole et soumises à l'impôt sur le revenu selon un régime réel d'imposition ;
- et d'autre part, les entreprises soumises à l'impôt sur les sociétés, quelles
que soient leur forme et la nature de leur activité.
Remarque : Pour plus de précisions sur la
condition tenant au régime d'imposition des entreprises, il convient de se reporter au I § 1 à 20 du BOI-BIC-BASE-100-10.
10
Le dispositif prévu à l'article 39 decies D du CGI s'applique aux entreprises
qui acquièrent à l'état neuf des biens d'équipement de réfrigération et de traitement de l'air éligibles. Pour plus de précisions sur la notion de biens acquis neufs, il convient de se reporter au
III-A § 160 à 200 du BOI-BIC-BASE-100-10.
Toutefois, pour les équipements de réfrigération et de traitement de l'air
éligibles faisant l'objet d'un contrat de crédit-bail ou d'un contrat de location avec option d'achat, la déduction exceptionnelle peut être pratiquée par l'entreprise crédit-preneuse ou locataire
selon des modalités précisées au II-A-2 § 70 à 90 du BOI-BIC-BASE-100-10.
Le bailleur qui donne un bien en crédit-bail ou en location avec option d'achat
ne peut pas bénéficier de la déduction exceptionnelle, que le preneur ou le locataire pratique ou non la déduction sur le bien en cause.
En dehors de ces deux catégories de contrats (crédit-bail et location avec
option d'achat), la location du bien n'empêche pas son propriétaire juridique de pratiquer la déduction exceptionnelle. De même, le propriétaire juridique qui met gratuitement à disposition un bien
éligible dont le contrôle est effectivement exercé par l'utilisateur peut pratiquer la déduction exceptionnelle. Dans ce cas, la déduction prévue à l'article 39 decies D du CGI n' est pas transférée à
l'utilisateur du bien même si, par ailleurs, le bien est inscrit au bilan de ce dernier. Pour plus de précisions sur la notion de contrôle des actifs, il convient de se référer au
II-A-1-a § 40 du BOI-BIC-CHG-20-10-10.
B. Biens d'équipements éligibles
20
En application des dispositions du I de
l'article 39 decies D du CGI, la déduction exceptionnelle s'applique aux biens d'équipements de réfrigération et de
traitement de l'air utilisant des fluides frigorigènes autres que ceux mentionnés à la section 1 de l'annexe I du
règlement (UE) n° 517/2014 du Parlement européen et du Conseil du 16 avril 2014 relatif aux gaz à effet
de serre fluorés et abrogeant le règlement (CE) n° 842/2006.
Ainsi, sont éligibles les équipements de réfrigération et de traitement de
l'air, utilisant d'autres fluides frigorigènes que les hydrofluorocarbures (HFC). À titre d'exemple, sont éligibles les biens fonctionnant au propane, à l'isobutane, au propylène, mais aussi ceux
fonctionnant à l'azote, à l'eau ou à l'air.
Figurent également dans le champ du dispositif les équipements n'utilisant
aucun fluide frigorigène, lorsqu'une substance autre qu'un fluide produit l'effet réfrigérant nécessaire à la réfrigération ou au traitement de l'air. À titre d'exemple sont notamment éligibles les
biens utilisant un système de réfrigération magnétique.
En outre, ces biens doivent être inscrits à l'actif immobilisé et être
affectés à l'activité de l'entreprise.
30
Les biens d'équipement de réfrigération sont ceux permettant de produire du
froid (à une température négative ou positive) nécessaires à la préservation des denrées alimentaires ou de tout autre produit, qui requièrent d'être entreposés, transportés ou présentés au
consommateur ou à l'utilisateur final à une certaine température.
Ces biens d'équipement incluent notamment :
- les installations centralisées ou semi-centralisées produisant du froid et
les machines autonomes appelées aussi « groupes logés » ;
- les réservoirs à lait ;
- les groupes de condensation ;
- les meubles frigorifiques de vente ;
- les chambres froides ;
- les machines de production de glace ;
- les caissons réfrigérés des camions frigorifiques.
40
Les biens d'équipement de traitement de l'air sont ceux permettant de réguler
ou de maintenir la température d'un bâtiment ou d'un véhicule.
Sont ainsi notamment visés :
- les systèmes de traitement de l'air des immeubles lorsqu'ils permettent de
réguler ou de maintenir la température du bâtiment ;
- les systèmes de climatisation des véhicules ;
- les pompes à chaleur.
50
Concernant les équipements périphériques aux biens définis aux I-B § 30 et
40, ils peuvent bénéficier de la déduction exceptionnelle à la double condition :
- qu'ils soient intégrés à un bien d'équipement tel que défini aux I-B § 30 et
40, c'est-à-dire qu'ils ne soient pas détachables du bien sans endommager ce dernier ;
- qu'ils aient été spécialement conçus pour fonctionner sans HFC.
En particulier, les équipements périphériques qui sont identiques à ceux qui étaient utilisés
dans des biens d'équipement de réfrigération ou de traitement de l'air utilisant des HFC, ne sont pas éligibles à la déduction exceptionnelle.
À titre d’exemple, les biens d’équipements périphériques, à condition de respecter les deux
conditions mentionnées au I-B § 50, incluent notamment :
- les réseaux de fluide frigorigène ;
- les équipements d'évacuation ou de récupération de chaleur ;
- les terminaux de climatisation tels que les cassettes de climatisation et l’aérotherme ;
- les châssis sur lesquels sont installés les équipements définis aux I-B § 30 et
40.
Remarque : Les frais annexes (transport, installation etc.) ne sont pris en
compte dans la base de calcul de la déduction exceptionnelle que s'ils sont inclus dans la valeur d'origine du bien éligible. Pour plus de précisions sur la notion de valeur d'origine, il convient de
se référer au II-A-1 § 30 BOI-BIC-BASE-100-10.
II. Taux applicable et périodes d'éligibilité de la déduction exceptionnelle
60
Conformément au premier alinéa du I de
l'article 39 decies D du CGI, le taux de la déduction exceptionnelle est de 40 %.
Pour plus de précision sur les modalités de mise en œuvre de cette déduction
exceptionnelle, et notamment sur ses règles de calcul, il convient de se référer au II-A-1 § 30 et suivants du BOI-BIC-BASE-100-10.
Cette déduction exceptionnelle s'applique aux biens acquis à
l'état neuf à compter du 1er janvier 2019 et jusqu'au 31 décembre 2022, et aux biens neufs pris en location dans le cadre d'un contrat de crédit-bail ou d'un contrat de location avec option
d'achat conclus à compter du 1er janvier 2019 et jusqu'au 31 décembre 2022. | Bulletin officiel des finances publiques - impôts | BOI-BIC-BASE-100-50 | https://bofip.impots.gouv.fr/bofip/11669-PGP.html/identifiant=BOI-BIC-BASE-100-50-20200304 | 2020-03-04 00:00:00 | 5330b7d61cf1ed792091686883780eebc58ff5eb2b8a7717159f70e701621a2d | [
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Actualité liée : 27/11/2019 : REC -
Création de la saisie administrative à tiers détenteur (SATD) et unification du régime d'opposition à poursuites (loi n° 2017-1775 du 28 décembre 2017 de finances rectificative pour 2017, art. 73)
I. Saisie administrative à tiers détenteur sur titres-restaurant
1
Les titres-restaurant sont des instruments spéciaux de paiement, généralement
émis par des organismes privés (ex : SODEXO « Chèque Restaurant », EDENRED ex-ACCOR SERVICE « Ticket Restaurant », SA LE CHEQUE DEJEUNER) qui les cèdent aux employeurs contre paiement de la valeur
libératoire et, le cas échéant, d'une commission.
La réglementation
(Code du travail [C. trav.], art. L. 3262-1 et suiv. et C. trav.,
art. R. 3262-1 et suiv.) impose à ces organismes l'obligation de se faire ouvrir un compte bancaire ou postal sur lequel sont obligatoirement versés, à l'exclusion de tous autres, les fonds
représentant la valeur libératoire des titres mis en circulation.
Les employeurs remettent les titres à leurs salariés pour leur permettre
d'acquitter en tout ou en partie le prix du repas consommé au restaurant ou acheté auprès d'une personne ou d'un organisme mentionné au deuxième alinéa de
l'article L. 3262-3 du code du travail.
À l'égard de ces personnes, les organismes émetteurs sont dans l'obligation
d'accepter les coupons qui leur sont présentés et de procéder à leur remboursement au moyen des sommes préalablement consignées.
Toutefois, les rapports entre les intéressés ne sont pas de nature
contractuelle. En conséquence, il ne saurait être soutenu que les dépôts de tickets postérieurs à la saisie administrative à tiers détenteur (SATD) constituent des créances conditionnelles ou à terme,
au sens de l'article L. 262 du livre des procédures fiscales (LPF).
Compte tenu de ce dispositif réglementaire, un débiteur ne détient une créance,
susceptible d'être saisie, qu'à raison des titres dont il a demandé le paiement et qui ne lui ont pas encore été remboursés au moment où la SATD est notifiée.
Une SATD notifiée à une société émettant des titres-restaurant ne produit
juridiquement qu'un effet ponctuel et ne peut, dès lors, appréhender le montant des coupons dont le remboursement est sollicité postérieurement à sa notification.
II. Saisie administrative à tiers détenteur et cession de créance
10
La SATD est dépourvue d'effet si les fonds ont déjà fait l'objet d'une cession
de créance régulière en pleine propriété.
À l'inverse, la SATD entraînant, comme la saisie-attribution, une attribution
immédiate au profit du Trésor, interdit que la créance saisie puisse ensuite faire l'objet d'une cession à un tiers.
À cet égard, il est précisé que les cessions de créances peuvent procéder soit
des dispositions des articles 1690 et suivants du code civil (C. civ.), soit des dispositions des
articles L. 313-23 et suivants du code monétaire et financier (CoMoFi) (dites « cessions loi Dailly »).
Il convient de considérer, sous réserve de l'appréciation des tribunaux, que
lorsqu'une cession de créance (pour les cessions de droit commun) est signifiée le même jour qu'une SATD ou que son bordereau a été établi à la date à laquelle la SATD a été notifiée, la créance en
cause fait l'objet d'une répartition au prorata de chacune des créances entre les créanciers.
A. Cession de créance de droit commun
20
À partir du moment où la cession de créance a été signifiée au débiteur cédée
ou acceptée par lui, le cessionnaire peut se prévaloir du droit qu'il tient de la cession contre les tiers, et ceux-ci ne peuvent prétendre appréhender la créance ainsi cédée
(C. civ., art. 1690).
Le nantissement de créances prévu aux
articles 2355 et suivants du C. civ. emporte les mêmes effets. Après notification, seul le créancier nanti reçoit valablement paiement
(C. civ., art. 2363).
B. Cession de créance professionnelle (loi « Dailly »)
30
En application de
l'article L. 313-23 du CoMoFi et de
l'article L. 313-31 du CoMoFi, la transmission de la créance s'effectue par un bordereau qui matérialise soit des
créances dont sont titulaires des personnes morales de droit privé ou de droit public ou des personnes physiques dans l'exercice de leur activité professionnelle et qui sont cédées aux banques ou
affectées en nantissement à leur profit, soit des créances financières issues de crédit à court terme.
Cet acte doit être explicitement qualifié « acte de cession de créances
professionnelles » ou « acte de nantissement de créances professionnelles », et mentionner qu'il est soumis aux dispositions de l'article L. 313-23 du CoMoFi à
l'article L. 313-34 du CoMoFi..
Il doit aussi comporter l'indication du nom et de la dénomination sociale de
l'établissement de crédit bénéficiaire et la désignation ou l'individualisation des créances cédées ou nanties.
En application de
l'article L. 313-25 du CoMoFi, le bordereau doit être signé par le cédant et daté par le cessionnaire.
Cette dernière obligation est essentielle. En effet,
l'article L. 313-27 du CoMoFi énonce que la cession ou le nantissement prend effet entre les parties et devient
opposable aux tiers à la date apposée sur le bordereau lors de sa remise, quelle que soit la date de naissance, d'échéance ou d'exigibilité des créances, sans qu'il soit besoin d'autre formalité, et
ce quelle que soit la loi applicable aux créances et la loi du pays de résidence des débiteurs. Les formes prévues à l'article 1690 du C.
civ. sont écartées.
En conséquence, postérieurement à cette date, les créanciers du cédant ne
peuvent saisir entre les mains du cédé la créance, objet de la cession.
À cet égard, il appartient à l'établissement de crédit cessionnaire de prouver
la date par tous les moyens, dans l'éventualité où elle est contestée.
III. Saisie administrative à tiers détenteur et conventions d'affacturage
A. Définition de l'affacturage
40
L'affacturage est une opération de gestion financière par laquelle un
organisme spécialisé ("le factor" ou affactureur), dans le cadre d'une convention, acquiert les créances que détient un vendeur de biens ou un prestataire de services ("l'adhérent") sur ses clients
commerçants, en assure le recouvrement pour son compte et supporte les pertes éventuelles sur les débiteurs insolvables.
Les sociétés d'affacturage utilisent généralement des types de contrats qui
reposent sur la subrogation conventionnelle.
C'est ainsi qu'aux termes d'une convention-cadre, l'adhérent transfère au
"factor" l'ensemble des créances dont il dispose sur ses clients.
À cet effet, il adresse périodiquement à l'affactureur une série de factures,
récapitulées dans un bordereau et opère à son profit le transfert des créances en toute propriété par subrogation. Celle-ci est matérialisée par une quittance subrogative correspondant au montant du
règlement généralement effectué par inscription d'un crédit égal au montant de la facture inscrite au compte courant de l'adhérent.
L'adhérent doit notifier son contrat au client et indiquer sur chaque facture
que seul un paiement au "factor" est libératoire.
Remarque : La stipulation d'une clause générale de subrogation dans le
contrat-cadre ne vaut que promesse de subrogation, celle-ci devant être réalisée au cas par cas.
B. Saisie administrative à tiers détenteur au client du débiteur
50
La SATD ne permet pas d'appréhender les créances qui ont déjà été transmises à
une tierce personne au moyen d'une subrogation conventionnelle, dans la forme prévue par l'article 1346-1 du C. civ. qui autorise
l'auteur d'un paiement effectué à la place du débiteur à se substituer dans les droits attachés à la créance, à celui qui en était titulaire. Cette forme de subrogation conventionnelle paraît plus
couramment utilisée que celle qui résulte du fait du débiteur qui emprunte pour payer sa dette et subroge le prêteur dans les droits de son créancier
(C. civ., art. 1346-2), cette dernière requérant que ces opérations soient solennisées dans un acte authentique.
La subrogation doit être réalisée en même temps que le paiement et constatée
par une quittance subrogative établie par le créancier.
Il convient toutefois de préciser que la portée de la SATD doit être appréciée
à la date du paiement effectif, même au cas où la quittance subrogative aurait été établie antérieurement. À cet égard, il est généralement admis que la remise en compte courant du montant de la
créance vaut paiement et opère immédiatement subrogation.
60
La subrogation réalisée dans le cadre d'une convention d'affacturage opère le
transfert de créances entre les parties. Ce transfert est, sans autre formalité, opposable aux tiers et spécialement aux créanciers de l'adhérent.
Ainsi, un créancier de l'adhérent ne peut plus, après la subrogation, saisir
la créance de fourniture transmise à l'affactureur, par subrogation.
Par conséquent, la SATD délivrée au client de l'entreprise débitrice
"adhérente" ne peut produire d'effets que si la créance visée n'est pas concernée par la subrogation.
Il appartient au client destinataire d'une SATD refusant d'y déférer de
fournir les factures comportant la mention suivant laquelle le paiement doit être effectué auprès du factor.
Si la créance est concernée par la subrogation, la SATD est alors adressée à
l'affactureur qui ne pourra l'honorer que dans la limite de l'obligation qui le lie à son "adhérent".
L'obligation, qui n'a aucun rapport avec la somme due par le client à
"l'adhérent", est déterminée par la convention d'affacturage elle-même.
C. Saisie administrative à tiers détenteur à l'affactureur
70
Dans la pratique, il apparaît le plus souvent que l'affactureur peut être
tiers détenteur de trois types de sommes appartenant ou susceptibles de revenir à l'adhérent, débiteur auprès du comptable public :
- un compte courant ouvert au nom de l'adhérent et alimenté par les sommes
correspondant à l'acquisition des créances (ou les sommes encaissées correspondant à des créances non pré-financées par le factor). Ces sommes sont destinées à être versées à l'adhérent après
compensation avec d'éventuelles créances du factor (commissions, remises, etc.) ;
- un fonds de garantie (faisant l'objet d'un sous-compte du compte courant)
affecté en gage exclusif au profit du factor et destiné à garantir d'éventuels recours. Son montant est le plus souvent déterminé par le contrat d'affacturage en fonction d'un encours de financement
fixé d'un commun accord entre les parties. Les sommes qui y figurent ont vocation à apurer le solde débiteur éventuel du compte courant au cours du contrat et à la clôture des comptes ;
- une réserve supplémentaire dans l'hypothèse où l'encours des créances
nécessite d'augmenter le volume du fonds de garantie. Cette réserve est également gagée au profit de l'affactureur.
Il convient de retenir que le solde créditeur du compte courant est disponible
et attribué immédiatement au comptable public ayant délivré la SATD.
Le fonds de garantie et la réserve supplémentaire éventuelle constituent des
créances conditionnelles ou à terme qui seront attribuées au comptable public au moment de la libération des sommes au profit de l'adhérent, après compensation le cas échéant avec le solde débiteur du
compte courant.
La libération des fonds peut intervenir au cours du contrat ou à la clôture
définitive des comptes.
Récapitulatif :
Destinataire de la SATD
Avant notification du contrat d'affacturage
Après notification du contrat d'affacturage
Client
SATD réglée dans la limite de la créance de l'adhérent – débiteur auprès du comptable public.
SATD inopérante sur les créances cédées.
Affactureur
SATD inopérante.
SATD réglée sur le solde créditeur du compte courant.
SATD réglée à l'expiration du contrat d'affacturage ou au fur et à mesure des restitutions éventuelles
opérées sur le fonds de garantie.
Saisie administrative à tiers détenteur et affacturage : Récapitulatif
IV. Saisie administrative à tiers détenteur et effets de commerce
A. Présentation des effets de commerce
80
Dans l'acception la plus couramment admise, l'effet de commerce est un titre
négociable, qui constate une créance de somme d'argent à échéance rapprochée et sert à son paiement.
La lettre de change ou traite qui constitue l'effet de commerce le plus
courant, est un écrit par lequel une personne, le tireur, donne mandat à une autre, le tiré, de payer à une troisième, le preneur ou bénéficiaire, une certaine somme à une époque déterminée.
Les trois personnes qui apparaissent, dès l'origine, dans la vie de la lettre
de change sont généralement unies deux à deux par des rapports juridiques préexistants : le bénéficiaire est créancier du tireur en vertu de ce qu'il lui a fourni (valeur fournie), et le tireur, de
son côté, possède contre le tiré une créance dénommée provision.
La propriété de la provision est transmise de droit aux porteurs successifs de
l'effet (Code de commerce [C. com.], art. L. 511-7).
Ces porteurs ont donc un droit exclusif sur la créance du tireur contre le
tiré. La transmission de la provision leur est faite par remise de l'effet créé à leur ordre ou endossé à leur profit, sans distinguer s'il a été ou non accepté.
90
L'endossement constitue cependant le mode normal de transmission d'un effet de
commerce. Il se matérialise par l'apposition d'une signature au dos du titre par laquelle le cédant donne l'ordre au débiteur de payer au cessionnaire le montant de l'effet.
En vertu de
l'article L. 511-1 du C. com., la lettre de change doit indiquer la date à laquelle elle a été créée. Cette indication est
indispensable. Elle permet d'apprécier le droit du tireur à la libre disposition de sa créance. A défaut de date, le titre ne vaut pas lettre de change. La date peut être inscrite en toutes lettres ou
en chiffres. La mention de la date fait foi par elle-même non seulement entre les parties mais aussi à l'égard des tiers car, d'après le 10° de
l'article L. 110-1 du C. com., la lettre de change, entre toutes personnes même non commerçantes, est un acte de commerce et les
dispositions de l'article 1377 du C. civ. ne sont pas applicables en matière commerciale.
Toutefois, cette date peut être contestée par les tiers. La preuve de son
inexactitude peut être établie par tous les moyens sans qu'il leur soit nécessaire de recourir à la procédure de l'inscription de faux.
Compte tenu des principes énoncés ci-dessus, les obligations du tiers
détenteur en présence d'une lettre de change tirée sur lui par le redevable saisi, peuvent, selon les cas susceptibles de se produire, être résumées de la manière ci-après.
B. Obligations du tiers détenteur en présence d'une lettre de change tirée sur lui
1. Lettre de change créée antérieurement à la saisie administrative à tiers détenteur (échéance postérieure à l'acte de
saisie)
a. Traite créée par le redevable à son ordre
Dans ce cas, le tireur (redevable) est également le preneur ou bénéficiaire de
l'effet. Plusieurs hypothèses doivent être envisagées.
100
- 1ère hypothèse : à l'échéance, l'effet est présenté au paiement par
le redevable ou son mandataire.
Le tiers détenteur (qui est le tiré) doit :
- si le montant de la traite est inférieur à celui de la créance du comptable
public : refuser le paiement et verser les fonds au comptable public demandeur ;
- si le montant de la traite est supérieur à celui de la créance du comptable
public : verser les fonds au comptable public demandeur à concurrence de sa créance et verser le surplus au redevable car, en tant que porteur de l'effet, celui-ci ne peut refuser un paiement partiel
(C. com., art. L. 511-27).
110
- 2ème hypothèse : à l'échéance l'effet est présenté par la banque du
redevable.
La banque a, d'après les mentions portées sur l'effet, un simple mandat de
recouvrement émanant du redevable.
Il convient d'appliquer la même solution que dans la première hypothèse, sauf,
s'il y a lieu, à verser le surplus de l'effet, après paiement de la créance du comptable public, à la banque mandataire.
Toutefois, si la banque a escompté l'effet antérieurement à la notification de
la SATD, la preuve de l'antériorité de la remise à l'escompte résultera généralement des mentions d'endossement portées sur l'effet et des cachets de la banque et dans ce cas, le tiré-tiers détenteur
devra payer l'effet à la banque puisque celle-ci était déjà propriétaire de la provision au moment de la notification de la saisie.
À l'inverse, si la banque a escompté l'effet postérieurement à la notification
de la SATD, le tiers détenteur doit verser les fonds au comptable public demandeur à concurrence du montant de la créance dont le paiement est réclamé.
S'il n'a pas accepté la lettre de change (cas rare), le tiers est en droit de
refuser le paiement à la banque ou de n'effectuer, éventuellement, à celle-ci qu'un paiement partiel puisque, au résultat de l'appréhension réalisée par la SATD, la provision, à hauteur de la créance,
était déjà devenue la propriété du Trésor au moment de la remise de l'effet à l'escompte.
- 3ème hypothèse : à l'échéance, l'effet est présenté par un tiers
porteur.
120
Si la remise de l'effet par voie d'endossement au premier porteur est
intervenue avant la notification de la SATD, le porteur a un droit sur la provision, antérieur à la saisie par le comptable public. Dans ce cas, le tiers détenteur (tiré) devra verser les fonds au
porteur (bénéficiaire).
b. Traite créée par le redevable à l'ordre d'un tiers
130
La date de remise de l'effet à son bénéficiaire doit être considérée, a
priori, comme étant celle mentionnée sur l'effet au moment de sa création. Sauf s'il peut y avoir des doutes sérieux sur l'exactitude de cette date, le tiers doit payer l'effet à son échéance,
nonobstant la SATD, soit à celui à l'ordre duquel il avait été émis, soit si ce dernier l'a endossé, au dernier porteur puisque la créance à terme était, par hypothèse, déjà sortie du patrimoine du
tireur au moment de la notification de la saisie et que la propriété de la provision a été transmise aux porteurs successifs.
c. Traite créée par le redevable « au porteur »
140
Aux termes de
l'article L. 511-1 du C. com., le titre qui ne contient pas le nom de celui auquel ou à l'ordre duquel le paiement doit être fait ne
vaut pas comme lettre de change.
Toutefois, elle s'analyse alors en un billet à ordre de nature civile qui
établit la créance du porteur, dans les termes du droit commun
(Cass. com., arrêt du 1er mars 1994,
n° 92-16393).
Or, la provision n'existe pas dans le billet à ordre de sorte que le porteur
ne peut invoquer aucune sûreté correspondant à la transmission de la provision. En conséquence, l'effet translatif de la provision n'ayant pu se produire au bénéfice des porteurs successifs, le tiers
détenteur doit en refuser le paiement au dernier porteur et honorer la SATD.
2. Lettre de change née postérieurement à la saisie administrative à tiers détenteur
150
Postérieurement à la notification de la SATD, le redevable n'est plus en droit
de mobiliser la créance à terme appréhendée par le comptable public demandeur, car celle-ci ne lui appartient plus.
Le tiers détenteur, qui doit donc se garder de donner son acceptation à une
lettre de change créée par le redevable saisi postérieurement à la date de réception de la SATD, est tenu de se libérer entre les mains du comptable public demandeur lorsque la créance appréhendée est
devenue exigible.
Si, nonobstant l'opposition faite entre ses mains, il acceptait un tel effet,
il se trouverait obligé en vertu de son engagement à l'égard des porteurs successifs sans pouvoir pour autant être dispensé d'honorer la SATD.
3. Justifications
160
En présence d'un litige ou si le comptable public souhaite opérer des
vérifications, il est en droit de demander des justifications au tiers détenteur :
- dans la mesure où le tiré est en droit d'exiger, en payant la lettre de
change, qu'elle lui soit remise en original acquittée par le porteur (C. com., art. L. 511-27 et
Cass. com., arrêt du 20 novembre 1974, n°
71-12283), lorsqu'un tiers détenteur acquitte une lettre de change malgré la SATD qui lui a été notifiée, il doit donc pouvoir présenter ce titre au comptable public demandeur afin de justifier,
d'après les mentions qui y sont portées, de l'antériorité des droits des porteurs successifs sur la provision ;
- inversement, s'il soutient s'être libéré à tort, de bonne foi, entre les
mains du comptable public d'une créance déjà acquise aux porteurs de l'effet, il ne saurait prétendre à une restitution qu'après avoir établi l'antériorité de la remise de la traite au premier tiers
porteur.
V. Saisie administrative à tiers détenteur et délégation de créance
170
La délégation est une opération juridique triangulaire par laquelle une
personne, le délégant, donne l'ordre à une autre, le délégué, de s'engager envers une troisième, le délégataire (C. civ., art. 1337). Le
délégué consent généralement à cet engagement dans la mesure où il est débiteur du délégant. La délégation constitue alors un procédé de simplification dans l'exécution des obligations : quand, sur
l'invitation du délégant, le délégué aura payé directement le délégataire, chacun aura, en définitive, reçu son dû au moyen d'un paiement unique. Elle crée donc un rapport de droit nouveau entre le
délégataire et le délégué, celui-ci s'engageant personnellement envers celui-là.
La situation du comptable public, créancier du délégant, dépend donc de
l'existence ou non d'une délégation préalablement à la notification de la SATD.
Il existe deux sortes de délégations : celle qui réalise une novation par
changement de débiteur (le délégant est déchargé de son obligation envers le délégataire, seule subsiste l'obligation du délégué envers le délégataire), qui est appelée délégation parfaite, et celle
qui ne produit pas ce résultat (le délégataire a deux débiteurs qu'il pourra actionner indistinctement) qui est appelée délégation imparfaite.
La notification d'une SATD dans le but d'appréhender une créance fait
obstacle à toute délégation de cette même créance consentie et acceptée ultérieurement.
Inversement, une délégation de paiement d'une créance, consentie et acceptée
avant la notification d'une SATD sur cette même créance, produit tous ses effets. Ainsi, une SATD notifiée au délégué par le comptable public, créancier du délégant, ne peut avoir pour effet de priver
le délégataire, dès son acceptation, de son droit au paiement par le délégué. | Bulletin officiel des finances publiques - impôts | BOI-REC-FORCE-30-30-20-20 | https://bofip.impots.gouv.fr/bofip/11895-PGP.html/identifiant=BOI-REC-FORCE-30-30-20-20-20191127 | 2019-11-27 00:00:00 | c29f9d423dbd7faa54ce891e4f74a8a46f3b6021187372376ac531d299e9f6e1 | [
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] |
(1)
I. Avantage (« gain d'acquisition »)
10
Le régime exposé ci-après est applicable aux seules actions gratuites
attribuées, par des sociétés dont le siège social est situé en France ou à l'étranger, dans les conditions définies de l'article L.
225-197-1 du code de commerce à l'article L. 225-197-6 du code de commerce telles qu'elles sont précisées au
BOI-RSA-ES-20-20-10.
A défaut, les avantages qui résultent pour les salariés ou les mandataires sociaux
concernés de l'attribution d'actions gratuites constituent un complément de salaire imposable dans les conditions de droit commun (BOI-RSA-ES-20-10-20-50 ;
RM Baeumler n° 50871, JO AN du 14 mai 2001, p. 2810). Ce gain est imposé au titre de l'année au cours de laquelle les actions
sont définitivement acquises par le bénéficiaire.
Les règles de droit commun des traitements et salaires sont également
applicables en cas de cession d’actions gratuites attribuées dans les conditions prévues de l'article L. 225-197-1 du code de commerce à l'article L. 225-197-6 du code de commerce pendant la période
de conservation prévue par le plan, y compris lorsque cette période est supérieure à la durée minimale légale.
20
Le régime fiscal et social du gain d'acquisition varie selon la date d'attribution des actions
et la date de décision de l'Assemblée générale extraordinaire (AGE) autorisant ces attributions (BOI-RSA-ES-20-20).
A. Assiette et taux
1. Règles d'imposition
a. Cas général
30
L'avantage (« gain d'acquisition »), qui est égal à la valeur, nette le cas
échéant de la participation symbolique exigée des bénéficiaires dans les conditions prévues au BOI-RSA-ES-20-20-10-20 au II-A § 390, des actions à leur date
d'attribution définitive, c'est-à-dire au terme de la période d'acquisition, constitue pour le bénéficiaire un complément de rémunération.
1° Impôt sur le revenu
a° Actions gratuites attribuées du 1er janvier 2005 au 27 septembre 2012
35
Dans cette situation, le gain d'acquisition est imposé de plein droit au taux
forfaitaire de 30 %, sauf option pour l'imposition de cet avantage selon les règles applicables aux traitements et salaires.
L'option s'effectue lors du dépôt de la déclaration d'ensemble des revenus n°
2042 (CERFA n° 10 330) souscrite au titre de l'année d'imposition de l'avantage et
disponible en ligne sur le site www.impots.gouv.fr.
b° Actions gratuites attribuées à compter du 28 septembre 2012 dont l'attribution a été autorisée par une décision de
l'AGE antérieure au 8 août 2015
40
Dans cette situation, le gain d'acquisition est imposable de plein droit selon
les règles applicables aux traitements et salaires (barème progressif de l'impôt sur le revenu).
c° Actions gratuites dont l'attribution a été autorisée par une décision de l'AGE prise entre le 8 août 2015 et le 30
décembre 2016
43
Conformément aux dispositions du 3 de
l'article 200 A du CGI, dans sa rédaction issue de
l'article
135 de la loi n° 2015-990 du 6 août 2015 pour la croissance, l'activité et l'égalité des chances économiques, l'assiette du gain d'acquisition est diminuée des abattements pour durée de détention
applicables aux plus-values mobilières prévus au 1 de l'article 150-0 D du CGI et à
l'article 150-0 D ter du CGI (BOI-RPPM-PVBMI-20-20,
BOI-RPPM-PVBMI-20-30 et BOI-RPPM-20-30-30-10). Pour autant, ce gain conserve sa nature salariale et reste soumis au barème progressif de
l'impôt sur le revenu.
Pour l'application de ces dispositions, la durée de détention est décomptée à
partir de la date de l'acquisition définitive des gains, conformément aux dispositions du 7° du 1 quinquies de l'article 150-0 D du CGI
(BOI-RSA-ES-20-20-10-20 au I-A-3-a-2°-b° § 54).
Lorsque l'AGE autorise de manière anticipée l'attribution définitive des
actions dans certains cas d'invalidité, la durée de détention est décomptée à partir de cette date d'acquisition anticipée
(BOI-RSA-ES-20-20-10-20 au I-A-3-a-3° § 70).
Dans l'hypothèse où, en cas de décès du bénéficiaire, les héritiers demandent
l'attribution des actions dans un délai de six mois à compter du décès, la durée de détention est décomptée à partir de la date de cette demande, laquelle correspond à la date ou l'attribution devient
définitive (BOI-RSA-ES-20-20-10-20 au I-A-3-a-3° § 60).
La date qui constitue le terme de la durée de détention est identique à celle
prévue au I-B § 20 du BOI-RPPM-PVBMI-20-20-20-20.
Remarque : Dans cette situation, la déduction forfaitaire de 10 % pour frais
professionnels ne s'applique pas au gain d'acquisition. Aucune déduction au titre des frais réels et justifiés ne peut, par ailleurs, être pratiquée sur ce gain.
d° Actions gratuites dont l'attribution a été autorisée par une décision de l'AGE postérieure au 30 décembre 2016
44
Conformément aux dispositions du I de
l'article 80 quaterdecies du CGI dans sa rédaction issue de
l'article
61 de la loi n° 2016-1917 du 29 décembre 2016 de finances pour 2017, la fraction du gain d'acquisition n'excédant pas la limite annuelle de 300 000 € est imposée selon les mêmes modalités que
celles exposées au I-A-1-a-1°-c° § 43. La fraction du gain d'acquisition qui excède cette limite annuelle de 300 000 € est imposée selon les règles de droit commun des traitements et
salaires.
Remarque 1 : Dans l’hypothèse où des actions gratuites, issues de plusieurs
plans d'attribution et dont la décision d'attribution de l'AGE est intervenue à compter du 31 décembre 2016, sont cédées au titre d'une même année d'imposition, la limite annuelle de 300 000 €
s'apprécie en faisant masse des gains d'acquisition correspondant à chacune de ces actions.
Remarque 2 : La limite de 300 000 € constitue une limite
annuelle non reportable sur une année suivante.
2° Prélèvements sociaux
a° Actions gratuites attribuées du 1er janvier 2005 au 27 septembre 2012
45
Dans cette situation, le gain d'acquisition, quel que soit son mode
d'imposition à l'impôt sur le revenu, est soumis aux prélèvements sociaux sur les revenus du patrimoine sans possibilité de déduire de l'assiette de l'impôt sur le revenu la CSG correspondante.
Remarque : Pour ces actions, s'y ajoute, depuis le 16 octobre
2007, la contribution salariale prévue à l'article L. 137-14 du code de la sécurité sociale (CSS)
(BOI-RSA-ES-20-30).
b° Actions gratuites attribuées à compter du 28 septembre 2012 dont l'attribution a été autorisée par une décision de
l'AGE antérieure au 8 août 2015
47
Dans cette situation, le gain d'acquisition est soumis aux prélèvements
sociaux sur les revenus d'activité (CSG 7,5%, CRDS 0,5%). Le recouvrement en est assuré par voie de rôle, par les services de la DGFIP
(CSS, art. L. 136-5, II bis).
A l'impôt sur le revenu, la fraction de CSG de 5,1% est déductible des revenus
imposables dans la catégorie des traitements et salaires au titre de l'année du paiement de ladite CSG.
Remarque : Pour ces actions, s'y ajoute la contribution salariale prévue à
l'article L. 137-14 du CSS (BOI-RSA-ES-20-30).
c° Actions gratuites dont l'attribution a été autorisée par une décision de l'AGE prise entre le 8 août 2015 et le 30
décembre 2016
48
Conformément aux dispositions du e du I
de l'article L. 136-6 du CSS dans sa rédaction issue de la
loi
n° 2015-990 du 6 août 2015 pour la croissance, l'activité et l'égalité des chances économiques, le gain d'acquisition est, dans cette situation, soumis aux prélèvements sociaux sur les revenus du
patrimoine, la CSG étant partiellement déductible (BOI-IR-BASE-20-20). Les abattements mentionnés au 1 de
l'article 150-0 D du CGI et à l'article 150-0
D ter du CGI ne sont pas pris en compte pour la détermination de ces prélèvements.
Remarque : Pour ces actions, la contribution salariale prévue à
l'article L. 137-14 du CSS est supprimée (BOI-RSA-ES-20-30).
d° Actions gratuites dont l'attribution a été autorisée par une décision de l'AGE postérieure au 30 décembre 2016
49
Conformément aux dispositions combinées du I de
l'article 80 quaterdecies du CGI et du e du I de
l'article L. 136-6 du CSS dans leur rédaction issue de
l'article
61 de la loi n° 2016-1917 du 29 décembre 2016 de finances pour 2017, la fraction du gain d'acquisition n'excédant pas la limite annuelle de 300 000 € est soumise aux prélèvements sociaux sur les
revenus du patrimoine selon les mêmes modalités que celles exposées au I-A-1-a-2°-c° § 48.
Conformément aux dispositions combinées du I de
l'article 80 quaterdecies du CGI et du 6° du II de
l'article L. 136-2 du CSS dans leur rédaction issue de
l'article
61 de la loi n° 2016-1917 du 29 décembre 2016 de finances pour 2017, la fraction du gain d'acquisition qui excède cette limite annuelle de 300 000 € est soumise aux prélèvements sociaux
applicables aux revenus d'activité selon les mêmes modalités que celles exposées au I-A-1-a-2°-b° § 47.
Remarque : La fraction du gain d'acquisition qui excède la limite annuelle de
300 000 € est soumise à la contribution salariale prévue à l'article L. 137-14 du CSS
(BOI-RSA-ES-20-30).
3° Modalités de détention des actions gratuites
50
Les actions gratuites ne peuvent pas figurer sur un plan d'épargne en actions
(PEA) ou sur un plan d'épargne salariale, notamment sur un plan d'épargne d'entreprise (PEE) sous réserve de la situation visée à
l’article L. 3332-14 du code du travail (BOI-RSA-ES-10-30-10).
En effet, le transfert dans ces plans d'épargne de titres acquis à l'extérieur n'est pas autorisé, ce qui est le cas des actions gratuites dont l'acquisition résulte de droits à attribution qui, ne
constituant pas des valeurs mobilières, ne peuvent être eux-mêmes logés dans le PEA ou le PEE.
b. En cas de mobilité internationale
1° Qualification des gains d'acquisition au regard des principes de l'Organisation de coopération et de développement
économique (OCDE)
60
Au sens du droit interne et des principes de l’OCDE, les attributions
gratuites d’actions constituent, pour les salariés ou dirigeants bénéficiaires, un mode de rémunération participative analogue aux options sur titres dont la particularité réside principalement dans
l’absence de contrepartie financière.
Ainsi, sous réserve que la convention n’en dispose autrement, les gains
d’acquisition d’actions gratuites constituent, au regard du droit interne et des principes de l’OCDE, des revenus d’emploi au sens du paragraphe 1 de l'article 15 du Modèle de convention OCDE, qui
vise « les salaires, traitements, et autres rémunérations similaires qu’un résident d’un État contractant reçoit au titre d’un emploi salarié ».
2° Détermination de la fraction du gain d’acquisition imposable en France
70
En cas de mobilité internationale du salarié bénéficiaire, le gain
d’acquisition est donc imposable dans le ou les États dans lesquels l’activité rémunérée par l’attribution gratuite a été exercée, sous réserve que la rémunération perçue au titre de cette activité
soit imposable dans l'État considéré en application des stipulations conventionnelles (BOI RSA-ES-20-10-20-60 au I-B § 210).
Pour déterminer la part de ce gain imposable dans chaque État, il convient
d’appliquer les règles exposées au BOI-RSA-ES-20-10-20-60, sous réserve des précisions figurant au I-A-1-b-2° § 80 et 90.
80
La période de référence court de la date d’attribution de l’action gratuite à
la date à laquelle le salarié est définitivement propriétaire du droit d’attribution, c’est-à-dire lorsqu’il a définitivement acquis le droit de se voir attribuer les actions gratuites (même si la
période d’acquisition n’est pas encore expirée).
Ainsi, lorsqu’aucune condition suspensive n’est prévue pour l’acquisition de
ce droit, les périodes d’acquisition et, le cas échéant, de conservation des titres prévues par l’article L. 225-197-1 du code de
commerce sont sans incidence sur la période de référence, qui correspond au jour de l’attribution des actions gratuites.
En revanche, si une condition de présence dans l’entreprise ou liée à des
objectifs professionnels est prévue pendant la période d’acquisition des actions gratuites, la période de référence s’étend jusqu’à la date à laquelle le salarié est définitivement propriétaire du
droit d’attribution, c’est-à-dire celle à laquelle ces conditions sont réalisées.
90
La résidence fiscale prise en compte est celle du bénéficiaire au moment du
fait générateur de l’imposition, c’est-à-dire :
- lorsque les attributions ont été effectuées dans les conditions prévues de
l'article L. 225-197-1 du code de commerce à l'article L.
225-197-6 du code de commerce, ou, pour celles effectuées par les sociétés dont le siège est situé à l’étranger et qui sont mères ou filiales de l’entreprise dans laquelle le bénéficiaire exerce
son activité, dans des conditions identiques : le jour de la cession ;
- lorsque les actions n’ont pas été attribuées dans les conditions précitées :
le jour de l’acquisition définitive par le bénéficiaire des actions attribuées gratuitement.
100
Exemple 1 : Le 1er janvier N, un salarié bénéficie
d’attributions d’actions gratuites soumises à un période d’acquisition de trois ans. L’attribution de ces actions est soumise à une condition de présence dans l’entreprise à la date d’acquisition,
soit au 1er janvier N + 3. Une période de conservation des titres de deux ans est également prévue.
Dès lors que l’attribution de l’action est soumise à une condition de présence
dans l’entreprise à la date d’acquisition, le bénéficiaire n’est titulaire du droit d’attribution qu’à la date d’acquisition de l’action. La période de référence court du 1er janvier N au
1er janvier N+3.
Exemple 2 : Le 1er janvier N, des actions gratuites
sont attribuées à un salarié. L’acquisition des actions est subordonnée au respect d’une période d’acquisition de deux ans au terme de laquelle le salarié sera propriétaire des titres, mais il n’est
pas exigé que le salarié soit présent dans l’entreprise à la fin de cette période. Une période de conservation des titres de deux années est également prévue.
Dès lors que le salarié est assuré de devenir propriétaire des titres au terme de
la période d’acquisition, le droit d’acquisition est acquis au jour de l’attribution. La période de référence correspond au jour d’attribution.
Exemple 3 : Le 1er janvier N, une société attribue
des actions gratuites à son salarié. Les actions seront acquises le 1er janvier N + 2 si le chiffre d’affaires de la société atteint un montant X au plus tard à cette date et si le salarié
est présent dans l’entreprise à la date à laquelle le chiffre d’affaires sera atteint. Par ailleurs la société a fixé une période de conservation de deux ans.
Dans cet exemple, les actions seront considérées comme acquises le jour où
l’objectif de chiffre d’affaires aura été atteint, si ce jour est antérieur au 1er janvier N + 2, quand bien même la période d’acquisition n’est pas terminée. Si le chiffre d’affaire
atteint X le 1er janvier N + 1, la période de référence court du 1er janvier N au 1er janvier N + 1, mais le salarié doit attendre le 1er janvier N + 2 pour
devenir effectivement propriétaire de ses actions.
2. Valeur des actions à la date d'acquisition définitive
110
Par analogie avec le régime des options sur titres
(BOI-RSA-ES-20-10-20-20 au I-A § 20), il convient de retenir les règles suivantes.
a. Actions cotées
120
La valeur à retenir est celle du premier cours coté du jour de l'attribution
définitive ou, en cas de cotation irrégulière, celle du dernier cours coté connu au même jour.
130
S'agissant des actions de sociétés étrangères, lorsque le titre d'une société
étrangère est coté à la fois sur une place étrangère et à la bourse de Paris, il y a lieu de se référer à la cotation à la bourse de Paris. Si la cotation est libellée en devises étrangères, la
conversion en euros doit être opérée au taux de change du jour de l'attribution définitive.
b. Actions non cotées
140
La valeur des actions est alors déterminée selon la méthode multicritères,
c'est-à-dire en tenant compte des caractéristiques propres de l'entreprise, de sa situation nette comptable, de sa rentabilité et de ses perspectives d'activité. Ces critères sont appréciés le cas
échéant sur une base consolidée ou, à défaut, en tenant compte des éléments financiers issus des filiales significatives.
A défaut, la valeur des actions est déterminée selon la méthode de l'actif net
réévalué, c'est-à-dire en divisant par le nombre de titres existants le montant de l'actif net réévalué, calculé d'après le bilan le plus récent.
B. Fait générateur d'imposition
1. Principe : imposition au titre de l'année de cession
150
En application de
l'article 80 quaterdecies du CGI, le fait générateur de l'imposition de l'avantage est la disposition, la cession,
la conversion au porteur ou la mise en location des actions reçues à l'issue de l'opération, que celles-ci interviennent à titre onéreux ou à titre gratuit.
L'année de disposition s'entend comme l'année au cours de laquelle le
bénéficiaire a disposé des titres (à titre onéreux ou à titre gratuit) et non pas comme l'année au cours de laquelle il les a acquis définitivement.
Ainsi, par exemple, la donation à l'issue de la période de conservation des
actions gratuites donnera lieu à taxation de l'avantage.
En outre, le gain d'acquisition est imposable dès le premier euro de cession.
2. Exception en cas d'opérations intercalaires
160
En cas d’échange sans soulte résultant de la réalisation, pendant la période
de conservation, des opérations dont le caractère intercalaire est reconnu (BOI-RSA-ES-20-20-10-20 au I-A-4 § 130 à 230) l’impôt est dû au
titre de l’année de cession des actions reçues en échange (CGI, art. 80 quaterdecies).
II. Plus-value de cession
170
La plus-value résultant de la cession d'actions gratuites, égale à la
différence entre leur prix de cession et leur valeur à la date d'acquisition, est imposée selon le régime de droit commun des plus-values de cession de valeurs mobilières ou de droits sociaux prévu à
l'article 150-0 A du CGI
(BOI-RPPM-PVBMI-10-10-10).
180
Cette plus-value de cession est susceptible de bénéficier des abattements pour
durée de détention prévus par l'article 150-0 D du CGI et par
l'article 150-0 D ter du CGI.
Il est précisé que ces abattements ne s'appliquent qu'en matière d'impôt sur
le revenu. Les prélèvements sociaux au titre des revenus du patrimoine restent dus sur la totalité de la plus-value de cession réalisée.
190
La moins-value réalisée le cas échéant en cas de cession des actions gratuites
pour un prix inférieur à leur valeur au jour de l'attribution définitive est déduite du gain d'acquisition ; en application du 6 bis de
l'article 200 A du CGI pour les actions gratuites attribuées jusqu'au 27 septembre 2012, et en application du V de
l'article 80 quaterdecies du CGI pour les actions gratuites attribuées à compter du 28 septembre 2012.
Remarque 1 : La moins-value réalisée en cas de cession
d'actions gratuites s'impute sur le montant total du gain d'acquisition correspondant (et dans la limite de ce montant) avant application de l'abattement pour durée de détention (cas des actions
gratuites dont l'attribution a été autorisée par une décision de l'Assemblée générale extraordinaire prise entre le 8 août 2015 et le 30 décembre 2016) : seul le solde résultant de cette imputation
ouvre en effet droit aux modalités d'assiette prévues au 3 de l'article 200 A du CGI (application de l'abattement pour durée
de détention). Pour les actions gratuites dont l'attribution a été autorisée par une décision de l'AGE postérieure au 30 décembre 2016, la limite annuelle de 300 000 € ouvrant droit au bénéfice des
dispositions du 3 de l'article 200 A du CGI s’apprécie après imputation de la moins-value sur le montant total du gain d’acquisition correspondant (et dans la limite de ce montant), avant application
de l'abattement pour durée de détention.
Remarque 2 : Les moins-values résultant de la cession d’autres valeurs
mobilières ou droits sociaux ne sont jamais imputables sur le gain d'acquisition.
200
Remarque : En cas de donation, le « gain d'acquisition », égal
à la valeur des actions au jour de l'attribution définitive, est imposable au nom de l'attributaire au titre de l'année de la donation des actions gratuites en pleine ou en nue-propriété selon les
modalités exposées au I-A-1-a § 30 et suivants. En cas de cession à titre onéreux par le donataire des actions gratuites, la plus-value, déterminée à partir de la valeur des
actions retenue pour le calcul des droits de mutation à titre gratuit, sera imposable pour le donataire au titre de l'année de la cession selon les règles de droit commun des plus-values de cession de
valeurs mobilières et de droits sociaux prévues à
l'article 150-0 A du CGI.
III. Produits financiers
210
Les dividendes perçus au cours de l'année à raison des actions gratuites sont
immédiatement disponibles et soumis à l'impôt sur le revenu dans la catégorie des revenus de capitaux mobiliers.
En outre, en cas d'augmentation de capital en période de conservation, les
actions résultant de l'exercice éventuel du droit préférentiel de souscription (DPS) attaché aux actions gratuites ne suivent pas le régime des actions gratuites. A défaut d'exercice par les
attributaires, le DPS est librement cessible et le produit de la cession est imposable à l'impôt sur le revenu selon les règles de droit commun d'imposition des plus-values de cession de valeurs
mobilières et de droits sociaux.
IV. Indemnité compensant la renonciation ou la perte des actions gratuites en cours d'acquisition
220
Dès lors qu’elle trouve son origine dans le contrat de travail ou de mandat
social de l’intéressé, l’indemnité éventuellement versée aux bénéficiaires d’attributions d’actions gratuites en cours d’acquisition qui a pour objet de compenser la renonciation par les intéressés à
un droit qui leur a été attribué en considération de leur qualité de salarié ou mandataire social, selon le cas, constitue un complément de rémunération imposable selon les règles de droit commun des
traitements et salaires au titre de l’année de son versement.
L’indemnité qui compense le préjudice financier résultant de la perte de ces
droits d’attribution d’actions gratuites est également imposable selon les règles de droit commun des traitements et salaires. Tel est notamment le cas de l’indemnité attribuée à titre de « dommages
et intérêts » afin de compenser la perte d’une chance de réaliser un gain lorsque le salarié ou le dirigeant a été privé à tort des actions gratuites auxquelles il aurait normalement eu droit.
La circonstance que ces indemnités sont versées par la société émettrice et
non par la société qui emploie le salarié ou dirigeant ou à l’occasion d’une opération telle qu’une offre publique d’échange ou d’achat est sans incidence.
Le Conseil d’État a confirmé que l'indemnité perçue par un salarié en
contrepartie de sa renonciation à la levée des options sur actions qui lui ont été attribuées constitue un revenu imposable dans la catégorie des traitements et salaires alors même qu'à la date où
l’indemnité intervient le contrat de travail peut avoir pris fin et que l'auteur du versement peut ne pas être l'employeur du salarié concerné
(CE, arrêt du 23 juillet 2010, n° 313 445). | Bulletin officiel des finances publiques - impôts | BOI-RSA-ES-20-20-20 | https://bofip.impots.gouv.fr/bofip/5654-PGP.html/identifiant=BOI-RSA-ES-20-20-20-20170724 | 2017-07-24 00:00:00 | 5b5c356b89b031ac1ceb175d386eb41b9bddf5f63984523d693254cecbb67bab | [
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] |
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