{"id":10519,"date":"2024-07-09T00:00:00","date_gmt":"2024-07-08T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/reduction-dimpot-ir-pme-esus-reconduction-du-taux-de-25\/"},"modified":"2024-07-09T00:00:00","modified_gmt":"2024-07-08T22:00:00","slug":"reduction-dimpot-ir-pme-esus-reconduction-du-taux-de-25","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/reduction-dimpot-ir-pme-esus-reconduction-du-taux-de-25\/","title":{"rendered":"R\u00e9duction d\u2019imp\u00f4t \u00ab IR-PME \u00bb ESUS : reconduction du taux de 25 % !"},"content":{"rendered":"<p>Initialement fix\u00e9 \u00e0 18 %, le taux de la r\u00e9duction d\u2019imp\u00f4t sur le revenu dite \u00ab IR-PME \u00bb pour les souscriptions au capital d\u2019entreprises solidaires d\u2019utilit\u00e9 sociale (ESUS) a \u00e9t\u00e9 port\u00e9 \u00e0 25 % pour les investissements r\u00e9alis\u00e9s jusqu\u2019au 31 d\u00e9cembre 2025. Mais \u00e0 partir de quand ce taux de 25 % s\u2019applique-t-il ?<\/p>\n<h2>R\u00e9duction d\u2019imp\u00f4t de 25 % : d\u00e8s le 28 juin 2024<\/h2>\n<p>Les particuliers qui souscrivent au capital d\u2019une ESUS (entreprise solidaire d\u2019utilit\u00e9 sociale) en r\u00e9alisant des apports peuvent, sous certaines conditions, b\u00e9n\u00e9ficier d\u2019une r\u00e9duction d\u2019imp\u00f4t sur le revenu appel\u00e9e \u00ab r\u00e9duction d\u2019imp\u00f4t Madelin \u00bb, ou \u00ab IR-PME \u00bb.<\/p>\n<p>Initialement, la r\u00e9duction d\u2019imp\u00f4t \u00e9tait \u00e9gale \u00e0 18 % du montant vers\u00e9, retenu dans la limite maximale de 50 000 \u20ac (pour les personnes seules) ou 100 000 \u20ac (pour les personnes mari\u00e9es ou pacs\u00e9es, et soumises \u00e0 imposition commune).<\/p>\n<p>Temporairement, le taux de cet avantage fiscal a \u00e9t\u00e9 port\u00e9 \u00e0 25 % pour les investissements r\u00e9alis\u00e9s :<\/p>\n<ul>\n<li>entre le 10 ao\u00fbt 2020 et le 31 d\u00e9cembre 2020 ;<\/li>\n<li>entre le 9 mai 2021 et le 31 d\u00e9cembre 2021 ;<\/li>\n<li>entre le 18 mars 2022 et le 31 d\u00e9cembre 2022 ;<\/li>\n<li>entre le 12 mars 2023 et le 31 d\u00e9cembre 2023.<\/li>\n<\/ul>\n<p>Cette ann\u00e9e encore, la loi de finances a port\u00e9 le taux de cet avantage fiscal \u00e0 25 % pour les investissements r\u00e9alis\u00e9s jusqu\u2019au 31 d\u00e9cembre 2025.<\/p>\n<p>Pour autant, il \u00e9tait pr\u00e9vu que cette nouveaut\u00e9 ne concerne que les versements effectu\u00e9s \u00e0 compter d\u2019une date fix\u00e9e par d\u00e9cret\u2026 qui vient tout juste d\u2019\u00eatre publi\u00e9 !<\/p>\n<p>En cons\u00e9quence, pour les investissements r\u00e9alis\u00e9s entre le 28 juin 2024 et le 31 d\u00e9cembre 2025, le taux de la r\u00e9duction d\u2019imp\u00f4t est effectivement port\u00e9 \u00e0 25 %.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000049790191#:~:text=dispositions%20relatives%20...-,D%C3%A9cret%20n%C2%B0%202024%2D598%20du%2025%20juin%202024%20fixant,2023%20de%20finances%20pour%202024\" rel=\"noopener\" target=\"_blank\">D\u00e9cret no 2024-598 du 25 juin 2024 fixant la date d&#8217;entr\u00e9e en vigueur des dispositions relatives \u00e0 la r\u00e9duction d&#8217;imp\u00f4t sur le revenu pour la souscription en num\u00e9raire au capital des entreprises solidaires d&#8217;utilit\u00e9 sociale issues de l&#8217;article 49 de la loi no 2023-1322 du 29 d\u00e9cembre 2023 de finances pour 2024<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/reduction-d-impot-ir-pme-esus-reconduction-du-taux-de-25\" target=\"_blank\" rel=\"noopener\">R\u00e9duction d\u2019imp\u00f4t \u00ab IR-PME \u00bb ESUS : on prend les m\u00eames et on recommence !<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/tauxreductionimpot.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Initialement fix\u00e9 \u00e0 18 %, le taux de la r\u00e9duction d\u2019imp\u00f4t sur le revenu dite \u00ab IR-PME \u00bb pour les souscriptions au capital d\u2019entreprises solidaires d\u2019utilit\u00e9 sociale (ESUS) a \u00e9t\u00e9 port\u00e9 \u00e0 25 % pour les investissements r\u00e9alis\u00e9s jusqu\u2019au 31 d\u00e9cembre 2025. Mais \u00e0 partir de quand ce taux de 25 % s\u2019applique-t-il ?<\/p>\n","protected":false},"author":0,"featured_media":10520,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,10],"tags":[],"class_list":["post-10519","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","category-le-coin-du-dirigeant"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>R\u00e9duction d\u2019imp\u00f4t \u00ab IR-PME \u00bb ESUS : reconduction du taux de 25 % ! - Cabinet Magar<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cabinet-magar.fr\/actualites\/reduction-dimpot-ir-pme-esus-reconduction-du-taux-de-25\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"R\u00e9duction d\u2019imp\u00f4t \u00ab IR-PME \u00bb ESUS : reconduction du taux de 25 % ! - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Initialement fix\u00e9 \u00e0 18 %, le taux de la r\u00e9duction d\u2019imp\u00f4t sur le revenu dite \u00ab IR-PME \u00bb pour les souscriptions au capital d\u2019entreprises solidaires d\u2019utilit\u00e9 sociale (ESUS) a \u00e9t\u00e9 port\u00e9 \u00e0 25 % pour les investissements r\u00e9alis\u00e9s jusqu\u2019au 31 d\u00e9cembre 2025. 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