{"id":1117,"date":"2020-11-23T05:45:00","date_gmt":"2020-11-23T04:45:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/credit-dimpot-recherche-qui-paie-vos-salaries\/"},"modified":"2021-05-04T03:00:42","modified_gmt":"2021-05-04T01:00:42","slug":"credit-dimpot-recherche-qui-paie-vos-salaries","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/credit-dimpot-recherche-qui-paie-vos-salaries\/","title":{"rendered":"Cr\u00e9dit d\u2019imp\u00f4t recherche : qui paie vos salari\u00e9s ?"},"content":{"rendered":"

A l\u2019occasion d\u2019un contr\u00f4le fiscal, l\u2019administration recalcule le cr\u00e9dit d\u2019imp\u00f4t recherche accord\u00e9 \u00e0 une soci\u00e9t\u00e9, consid\u00e9rant que certaines des r\u00e9mun\u00e9rations vers\u00e9es \u00e0 son responsable de la recherche ne doivent pas \u00eatre prises en compte. A tort ou \u00e0 raison ?<\/p>\n

\n

Cr\u00e9dit d\u2019imp\u00f4t recherche : la sp\u00e9cificit\u00e9 des conventions de management\u2026<\/h2>\n

Une SARL signe avec l\u2019une de ses filiales (une SAS) une convention de management aux termes de laquelle il est pr\u00e9vu qu\u2019elle prenne en charge la r\u00e9mun\u00e9ration du responsable de la recherche et du d\u00e9veloppement de cette filiale.<\/p>\n

A l\u2019occasion d\u2019un contr\u00f4le, l\u2019administration fiscale examine les d\u00e9penses de recherche pour lesquelles la SAS demande \u00e0 b\u00e9n\u00e9ficier du cr\u00e9dit d\u2019imp\u00f4t recherche (CIR), et d\u00e9cide d\u2019exclure du calcul de cet avantage fiscal les r\u00e9mun\u00e9rations vers\u00e9es au responsable de la recherche et prises effectivement en charge par la SARL.<\/p>\n

Ce que conteste la SAS, qui rappelle que si son responsable de la recherche a bien \u00e9t\u00e9 r\u00e9mun\u00e9r\u00e9 par la SARL, en application de la convention de management conclue, celle-ci n\u2019a eu aucune incidence concr\u00e8te sur les conditions dans lesquelles ce salari\u00e9 a exerc\u00e9 ses fonctions : il a continu\u00e9 \u00e0 r\u00e9aliser des op\u00e9rations de recherche dans les locaux et avec les moyens de la SAS.<\/p>\n

De plus, elle pr\u00e9cise que dans sa d\u00e9claration de cr\u00e9dit d\u2019imp\u00f4t, elle a bien limit\u00e9 sa demande de CIR aux seules r\u00e9mun\u00e9rations vers\u00e9es par la SARL \u00e0 raison des heures consacr\u00e9es par son salari\u00e9 \u00e0 des op\u00e9rations de recherche.<\/p>\n

Autant d\u2019arguments qui permettent \u00e0 la SAS, selon elle, d\u2019inclure les r\u00e9mun\u00e9rations vers\u00e9es par la SARL \u00e0 son responsable de recherche dans le calcul de son CIR.<\/p>\n

Ce que confirme le juge, qui annule le redressement fiscal.<\/p>\n

Source : Arr\u00eat de la Cour administrative d\u2019appel de Nantes du 5 novembre 2020, n\u00b019 NT00453<\/p>\n

Cr\u00e9dit d\u2019imp\u00f4t recherche : qui paie vos salari\u00e9s ?<\/a> \u00a9 Copyright WebLex – 2020<\/p>\n<\/div>\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

A l\u2019occasion d\u2019un contr\u00f4le fiscal, l\u2019administration recalcule le cr\u00e9dit d\u2019imp\u00f4t recherche accord\u00e9 \u00e0 une soci\u00e9t\u00e9, consid\u00e9rant que certaines des r\u00e9mun\u00e9rations vers\u00e9es \u00e0 son responsable de la recherche ne doivent pas \u00eatre prises en compte. A tort ou \u00e0 raison\u00a0?<\/p>\n","protected":false},"author":0,"featured_media":4638,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-1117","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"\nCr\u00e9dit d\u2019imp\u00f4t recherche : qui paie vos salari\u00e9s ? - 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\/de\/actualites\/credit-dimpot-recherche-qui-paie-vos-salaries\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cr\u00e9dit d\u2019imp\u00f4t recherche : qui paie vos salari\u00e9s ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"A l\u2019occasion d\u2019un contr\u00f4le fiscal, l\u2019administration recalcule le cr\u00e9dit d\u2019imp\u00f4t recherche accord\u00e9 \u00e0 une soci\u00e9t\u00e9, consid\u00e9rant que certaines des r\u00e9mun\u00e9rations vers\u00e9es \u00e0 son responsable de la recherche ne doivent pas \u00eatre prises en compte. 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