{"id":10831,"date":"2024-09-27T00:00:00","date_gmt":"2024-09-26T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/associes-de-sel-pensez-a-declarer-votre-activite-aux-impots\/"},"modified":"2024-09-27T00:00:00","modified_gmt":"2024-09-26T22:00:00","slug":"associes-de-sel-pensez-a-declarer-votre-activite-aux-impots","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/associes-de-sel-pensez-a-declarer-votre-activite-aux-impots\/","title":{"rendered":"Associ\u00e9s de SEL : pensez \u00e0 d\u00e9clarer votre activit\u00e9 aux imp\u00f4ts\u202f!"},"content":{"rendered":"<p>\u00c0 compter de 2025, les associ\u00e9s de soci\u00e9t\u00e9s d\u2019exercice lib\u00e9ral (SEL) seront impos\u00e9s dans la cat\u00e9gorie des b\u00e9n\u00e9fices non commerciaux (BNC) et non plus dans celle des traitements et salaires. Dans ce cadre, et pour pouvoir d\u00e9clarer leurs revenus professionnels en 2025, ces associ\u00e9s doivent accomplir certaines d\u00e9marches. Focus.<\/p>\n<h2>Associ\u00e9s de SEL\u202f: cr\u00e9ation obligatoire d\u2019un dossier professionnel<\/h2>\n<p>Pour rappel, \u00e0 compter de l\u2019imposition des revenus per\u00e7us en 2024, qui seront \u00e0 d\u00e9clarer en 2025, les r\u00e9mun\u00e9rations des associ\u00e9s de soci\u00e9t\u00e9s d\u2019exercice lib\u00e9ral (SEL) per\u00e7ues au titre de leur activit\u00e9 lib\u00e9rale sont impos\u00e9es dans la cat\u00e9gorie des b\u00e9n\u00e9fices non commerciaux (BNC) et non plus dans celle des traitements et salaires.<\/p>\n<p>D\u00e8s 2025, les associ\u00e9s de SEL devront d\u00e9poser une d\u00e9claration de r\u00e9sultats des BNC no 2035-SD.<\/p>\n<p>Notez que les associ\u00e9s de SEL qui b\u00e9n\u00e9ficient du r\u00e9gime micro-BNC devront simplement reporter le montant de leur chiffre d\u2019affaires brut annuel sur la d\u00e9claration no 2042-C-PRO.<\/p>\n<p>Des pr\u00e9cisions viennent d\u2019\u00eatre apport\u00e9es sur les d\u00e9marches que les associ\u00e9s de SEL doivent d\u2019ores et d\u00e9j\u00e0 accomplir pour leur permettre de d\u00e9clarer leurs revenus professionnels en 2025 et faire conna\u00eetre aux imp\u00f4ts leur changement de r\u00e9gime fiscal.<\/p>\n<p>Pour cr\u00e9er leur dossier professionnel, les associ\u00e9s de SEL doivent compl\u00e9ter un questionnaire, disponible <a href=\"https:\/\/www.impots.gouv.fr\/sites\/default\/files\/media\/1_metier\/2_professionnel\/EV\/2_gestion\/210_declarer_payer\/questionnaire-associe-de-sel.pdf\" rel=\"noopener\" target=\"_blank\">ici<\/a>, et l\u2019adresser au service des imp\u00f4ts des entreprises (SIE), gestionnaire de la SEL.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.impots.gouv.fr\/actualite\/nouveau-regime-fiscal-des-associes-de-societe-dexercice-liberal-communication\" rel=\"noopener\" target=\"_blank\">Actualit\u00e9 imp\u00f4ts.gouv \u202fdu 19 septembre 2024 : \u00ab\u202fNouveau r\u00e9gime fiscal des associ\u00e9s de soci\u00e9t\u00e9 d\u2019exercice lib\u00e9ral &#8211; Communication compl\u00e9mentaire &#8211; D\u00e9marche \u00e0 effectuer aupr\u00e8s du service des imp\u00f4ts des entreprises (SIE)\u202f\u00bb<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/associes-de-sel-pensez-a-declarer-votre-activite-aux-impots\" target=\"_blank\" rel=\"noopener\">Associ\u00e9s de SEL : pensez \u00e0 d\u00e9clarer votre activit\u00e9 aux imp\u00f4ts\u202f!<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_seldossierprofessionel.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00c0 compter de 2025, les associ\u00e9s de soci\u00e9t\u00e9s d\u2019exercice lib\u00e9ral (SEL) seront impos\u00e9s dans la cat\u00e9gorie des b\u00e9n\u00e9fices non commerciaux (BNC) et non plus dans celle des traitements et salaires. Dans ce cadre, et pour pouvoir d\u00e9clarer leurs revenus professionnels en 2025, ces associ\u00e9s doivent accomplir certaines d\u00e9marches. Focus.<\/p>\n","protected":false},"author":0,"featured_media":10832,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-10831","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Associ\u00e9s de SEL : pensez \u00e0 d\u00e9clarer votre activit\u00e9 aux imp\u00f4ts\u202f! - 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\/associes-de-sel-pensez-a-declarer-votre-activite-aux-impots\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Associ\u00e9s de SEL : pensez \u00e0 d\u00e9clarer votre activit\u00e9 aux imp\u00f4ts\u202f! - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"\u00c0 compter de 2025, les associ\u00e9s de soci\u00e9t\u00e9s d\u2019exercice lib\u00e9ral (SEL) seront impos\u00e9s dans la cat\u00e9gorie des b\u00e9n\u00e9fices non commerciaux (BNC) et non plus dans celle des traitements et salaires. Dans ce cadre, et pour pouvoir d\u00e9clarer leurs revenus professionnels en 2025, ces associ\u00e9s doivent accomplir certaines d\u00e9marches. Focus.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cabinet-magar.fr\/actualites\/associes-de-sel-pensez-a-declarer-votre-activite-aux-impots\/\" \/>\n<meta property=\"og:site_name\" content=\"Cabinet Magar\" \/>\n<meta property=\"article:published_time\" content=\"2024-09-26T22:00:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2024\/09\/Shutterstock_seldossierprofessionel.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"600\" \/>\n\t<meta property=\"og:image:height\" content=\"400\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Gesch\u00e4tzte Lesezeit\" \/>\n\t<meta name=\"twitter:data1\" content=\"2\u00a0Minuten\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/associes-de-sel-pensez-a-declarer-votre-activite-aux-impots\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/associes-de-sel-pensez-a-declarer-votre-activite-aux-impots\/\"},\"author\":{\"name\":\"\",\"@id\":\"\"},\"headline\":\"Associ\u00e9s de SEL : pensez \u00e0 d\u00e9clarer votre activit\u00e9 aux imp\u00f4ts\u202f!\",\"datePublished\":\"2024-09-26T22:00:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/associes-de-sel-pensez-a-declarer-votre-activite-aux-impots\/\"},\"wordCount\":333,\"commentCount\":0,\"image\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/associes-de-sel-pensez-a-declarer-votre-activite-aux-impots\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2024\/09\/Shutterstock_seldossierprofessionel.jpg\",\"articleSection\":[\"Actu Fiscale\",\"Actualit\u00e9s\"],\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.cabinet-magar.fr\/actualites\/associes-de-sel-pensez-a-declarer-votre-activite-aux-impots\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/associes-de-sel-pensez-a-declarer-votre-activite-aux-impots\/\",\"url\":\"https:\/\/www.cabinet-magar.fr\/actualites\/associes-de-sel-pensez-a-declarer-votre-activite-aux-impots\/\",\"name\":\"Associ\u00e9s de SEL : pensez \u00e0 d\u00e9clarer votre activit\u00e9 aux imp\u00f4ts\u202f! - Cabinet Magar\",\"isPartOf\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/associes-de-sel-pensez-a-declarer-votre-activite-aux-impots\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/associes-de-sel-pensez-a-declarer-votre-activite-aux-impots\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2024\/09\/Shutterstock_seldossierprofessionel.jpg\",\"datePublished\":\"2024-09-26T22:00:00+00:00\",\"author\":{\"@id\":\"\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/associes-de-sel-pensez-a-declarer-votre-activite-aux-impots\/#breadcrumb\"},\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.cabinet-magar.fr\/actualites\/associes-de-sel-pensez-a-declarer-votre-activite-aux-impots\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"de\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/associes-de-sel-pensez-a-declarer-votre-activite-aux-impots\/#primaryimage\",\"url\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2024\/09\/Shutterstock_seldossierprofessionel.jpg\",\"contentUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2024\/09\/Shutterstock_seldossierprofessionel.jpg\",\"width\":600,\"height\":400},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/associes-de-sel-pensez-a-declarer-votre-activite-aux-impots\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/www.cabinet-magar.fr\/de\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Associ\u00e9s de SEL : pensez \u00e0 d\u00e9clarer votre activit\u00e9 aux imp\u00f4ts\u202f!\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/#website\",\"url\":\"https:\/\/www.cabinet-magar.fr\/\",\"name\":\"Cabinet Magar\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.cabinet-magar.fr\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"de\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Associ\u00e9s de SEL : pensez \u00e0 d\u00e9clarer votre activit\u00e9 aux imp\u00f4ts\u202f! - Cabinet Magar","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.cabinet-magar.fr\/actualites\/associes-de-sel-pensez-a-declarer-votre-activite-aux-impots\/","og_locale":"de_DE","og_type":"article","og_title":"Associ\u00e9s de SEL : pensez \u00e0 d\u00e9clarer votre activit\u00e9 aux imp\u00f4ts\u202f! - Cabinet Magar","og_description":"\u00c0 compter de 2025, les associ\u00e9s de soci\u00e9t\u00e9s d\u2019exercice lib\u00e9ral (SEL) seront impos\u00e9s dans la cat\u00e9gorie des b\u00e9n\u00e9fices non commerciaux (BNC) et non plus dans celle des traitements et salaires. Dans ce cadre, et pour pouvoir d\u00e9clarer leurs revenus professionnels en 2025, ces associ\u00e9s doivent accomplir certaines d\u00e9marches. Focus.","og_url":"https:\/\/www.cabinet-magar.fr\/actualites\/associes-de-sel-pensez-a-declarer-votre-activite-aux-impots\/","og_site_name":"Cabinet Magar","article_published_time":"2024-09-26T22:00:00+00:00","og_image":[{"width":600,"height":400,"url":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2024\/09\/Shutterstock_seldossierprofessionel.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_misc":{"Gesch\u00e4tzte Lesezeit":"2\u00a0Minuten"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/associes-de-sel-pensez-a-declarer-votre-activite-aux-impots\/#article","isPartOf":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/associes-de-sel-pensez-a-declarer-votre-activite-aux-impots\/"},"author":{"name":"","@id":""},"headline":"Associ\u00e9s de SEL : pensez \u00e0 d\u00e9clarer votre activit\u00e9 aux imp\u00f4ts\u202f!","datePublished":"2024-09-26T22:00:00+00:00","mainEntityOfPage":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/associes-de-sel-pensez-a-declarer-votre-activite-aux-impots\/"},"wordCount":333,"commentCount":0,"image":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/associes-de-sel-pensez-a-declarer-votre-activite-aux-impots\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2024\/09\/Shutterstock_seldossierprofessionel.jpg","articleSection":["Actu Fiscale","Actualit\u00e9s"],"inLanguage":"de","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.cabinet-magar.fr\/actualites\/associes-de-sel-pensez-a-declarer-votre-activite-aux-impots\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/associes-de-sel-pensez-a-declarer-votre-activite-aux-impots\/","url":"https:\/\/www.cabinet-magar.fr\/actualites\/associes-de-sel-pensez-a-declarer-votre-activite-aux-impots\/","name":"Associ\u00e9s de SEL : pensez \u00e0 d\u00e9clarer votre activit\u00e9 aux imp\u00f4ts\u202f! - Cabinet Magar","isPartOf":{"@id":"https:\/\/www.cabinet-magar.fr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/associes-de-sel-pensez-a-declarer-votre-activite-aux-impots\/#primaryimage"},"image":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/associes-de-sel-pensez-a-declarer-votre-activite-aux-impots\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2024\/09\/Shutterstock_seldossierprofessionel.jpg","datePublished":"2024-09-26T22:00:00+00:00","author":{"@id":""},"breadcrumb":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/associes-de-sel-pensez-a-declarer-votre-activite-aux-impots\/#breadcrumb"},"inLanguage":"de","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.cabinet-magar.fr\/actualites\/associes-de-sel-pensez-a-declarer-votre-activite-aux-impots\/"]}]},{"@type":"ImageObject","inLanguage":"de","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/associes-de-sel-pensez-a-declarer-votre-activite-aux-impots\/#primaryimage","url":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2024\/09\/Shutterstock_seldossierprofessionel.jpg","contentUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2024\/09\/Shutterstock_seldossierprofessionel.jpg","width":600,"height":400},{"@type":"BreadcrumbList","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/associes-de-sel-pensez-a-declarer-votre-activite-aux-impots\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/www.cabinet-magar.fr\/de\/"},{"@type":"ListItem","position":2,"name":"Associ\u00e9s de SEL : pensez \u00e0 d\u00e9clarer votre activit\u00e9 aux imp\u00f4ts\u202f!"}]},{"@type":"WebSite","@id":"https:\/\/www.cabinet-magar.fr\/#website","url":"https:\/\/www.cabinet-magar.fr\/","name":"Cabinet Magar","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.cabinet-magar.fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"de"}]}},"_links":{"self":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts\/10831","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/comments?post=10831"}],"version-history":[{"count":0,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts\/10831\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/media\/10832"}],"wp:attachment":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/media?parent=10831"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/categories?post=10831"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/tags?post=10831"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}