{"id":10319,"date":"2024-06-06T00:00:00","date_gmt":"2024-06-05T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/remuneration-de-dirigeant-non-versee-mais-imposable\/"},"modified":"2026-01-29T05:01:09","modified_gmt":"2026-01-29T04:01:09","slug":"remuneration-de-dirigeant-non-versee-mais-imposable","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/le-saviez-vous\/remuneration-de-dirigeant-non-versee-mais-imposable\/","title":{"rendered":"R\u00e9mun\u00e9ration de dirigeant : non vers\u00e9e mais imposable ?"},"content":{"rendered":"<div class=\"question-quizz\">\n<p>Face aux difficult\u00e9s financi\u00e8res de sa soci\u00e9t\u00e9, un dirigeant a d\u00e9cid\u00e9 de ne pas se verser sa r\u00e9mun\u00e9ration de d\u00e9cembre 2023, qui a donc \u00e9t\u00e9 inscrite, d&#8217;un point de vue comptable, au cr\u00e9dit de son compte courant d&#8217;associ\u00e9. Et, parce qu&#8217;il n&#8217;a pas \u00ab per\u00e7u \u00bb cette r\u00e9mun\u00e9ration, il ne l&#8217;a donc pas d\u00e9clar\u00e9 au moment de remplir sa d\u00e9claration d&#8217;imp\u00f4t sur le revenu en mai 2024. Sauf que l&#8217;administration fiscale voit les choses diff\u00e9remment : pour elle, cette r\u00e9mun\u00e9ration, m\u00eame non vers\u00e9e, reste malgr\u00e9 tout \u00ab disponible \u00bb, donc imposable&#8230;<\/p>\n<p>Qui a raison ?<\/p>\n<\/p><\/div>\n<ul class=\"propal-quizz\">\n<li class=\"quizz-a\"><a href=\"#reponse\" onclick=\"document.getElementById('page-fiche').classList.add('quizz-open'); return false;\">Le dirigeant<\/a><\/li>\n<li class=\"quizz-b\"><a href=\"#reponse\" onclick=\"document.getElementById('page-fiche').classList.add('quizz-open'); return false;\">L&#039;administration fiscale<\/a><\/li>\n<\/ul>\n<div id=\"rna\" class=\"reponse-non-affichee\"><\/div>\n<div id=\"reponse\" class=\"reponse-quizz-in\">La bonne r\u00e9ponse est&#8230;<br \/>L&#039;administration fiscale<\/p>\n<p>Parce qu&#8217;il a, par d\u00e9finition, particip\u00e9 \u00e0 la d\u00e9cision d&#8217;inscrire dans les comptes sociaux la somme qui lui est due, la r\u00e9mun\u00e9ration d\u2019un dirigeant inscrite \u00e0 son compte courant d\u2019associ\u00e9, mais non per\u00e7ue au 31 d\u00e9cembre d\u2019une ann\u00e9e, est consid\u00e9r\u00e9e comme ayant \u00e9t\u00e9 mise \u00e0 sa disposition au titre de cette ann\u00e9e, d\u00e8s lors qu\u2019aucune circonstance ne l\u2019a pas emp\u00each\u00e9 d\u2019en disposer imm\u00e9diatement.<\/p>\n<p>Ici, le dirigeant aurait d\u00fb d\u00e9clarer, sur sa d\u00e9claration d\u2019imp\u00f4t 2024, la r\u00e9mun\u00e9ration de d\u00e9cembre 2023 qui ne lui a pas \u00e9t\u00e9 vers\u00e9e.<\/p>\n<p>Pour que cette r\u00e9mun\u00e9ration, non vers\u00e9e, ne soit pas imposable, il faut \u00e9tablir que la situation financi\u00e8re de la soci\u00e9t\u00e9 \u00e9tait telle que son versement \u00e9tait manifestement impossible, pour des raisons ind\u00e9pendantes de la volont\u00e9 du dirigeant.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Face aux difficult\u00e9s financi\u00e8res de sa soci\u00e9t\u00e9, un dirigeant a d\u00e9cid\u00e9 de ne pas&#8230;<\/p>\n","protected":false},"author":0,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[],"class_list":["post-10319","post","type-post","status-publish","format-standard","hentry","category-le-saviez-vous"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>R\u00e9mun\u00e9ration de dirigeant : non vers\u00e9e mais imposable ? 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