{"id":11452,"date":"2025-01-17T00:00:00","date_gmt":"2025-01-16T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-famille-precisions-concernant-les-depenses-eligibles\/"},"modified":"2025-01-17T00:00:00","modified_gmt":"2025-01-16T23:00:00","slug":"credit-dimpot-famille-precisions-concernant-les-depenses-eligibles","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/credit-dimpot-famille-precisions-concernant-les-depenses-eligibles\/","title":{"rendered":"Cr\u00e9dit d\u2019imp\u00f4t famille\u202f: pr\u00e9cisions concernant les d\u00e9penses \u00e9ligibles\u202f"},"content":{"rendered":"<p>Les entreprises peuvent b\u00e9n\u00e9ficier, toutes conditions remplies, d\u2019un cr\u00e9dit d\u2019imp\u00f4t famille (CIFAM) au titre des d\u00e9penses destin\u00e9es \u00e0 financer la cr\u00e9ation et le fonctionnement d\u2019\u00e9tablissements assurant l\u2019accueil des enfants de moins de 3 ans de leurs salari\u00e9s. Le CIFAM s\u2019applique-t-il aux d\u00e9penses d\u2019interm\u00e9diation factur\u00e9es par des soci\u00e9t\u00e9s de r\u00e9servation de places en cr\u00e8che\u202f? R\u00e9ponse\u2026<\/p>\n<h2>CIFAM\u202f: valable pour les d\u00e9penses d\u2019interm\u00e9diation\u202f?<\/h2>\n<p>Pour rappel, les entreprises, soumises \u00e0 un r\u00e9gime r\u00e9el d\u2019imposition, peuvent b\u00e9n\u00e9ficier, toutes conditions remplies, d\u2019un cr\u00e9dit d\u2019imp\u00f4t famille (CIFAM) \u00e9gal \u00e0 50 % des d\u00e9penses ayant pour objet de financer la cr\u00e9ation et le fonctionnement d\u2019\u00e9tablissements assurant l\u2019accueil des enfants de moins de 3 ans de leurs salari\u00e9s.<\/p>\n<p>Les d\u00e9penses prises en compte pour le calcul de ce cr\u00e9dit d\u2019imp\u00f4t sont notamment\u202f:<\/p>\n<ul>\n<li>les d\u00e9penses engag\u00e9es par l\u2019entreprise pour financer la cr\u00e9ation ou le fonctionnement d\u2019un \u00e9tablissement exploit\u00e9 directement par l\u2019entreprise et assurant l\u2019accueil des enfants de moins de 3 ans de ses salari\u00e9s ;<\/li>\n<li>les versements effectu\u00e9s directement par l\u2019entreprise, en contrepartie de prestations d\u2019accueil des enfants de moins de 3 ans de ses salari\u00e9s, au profit d\u2019organismes publics ou priv\u00e9s exploitant un \u00e9tablissement assurant l\u2019accueil des enfants de moins de 3 ans de ses salari\u00e9s.<\/li>\n<\/ul>\n<p>Certaines entreprises ont recours, pour assurer l\u2019accueil des enfants de moins de 3 ans de leurs salari\u00e9s, \u00e0 des soci\u00e9t\u00e9s de r\u00e9servation de places en cr\u00e8che, dont l\u2019activit\u00e9 consiste \u00e0 r\u00e9server, dans le cadre de mandats, des places au sein de cr\u00e8ches partenaires et \u00e0 assurer la gestion commerciale et administrative des prestations de garde correspondantes.<\/p>\n<p>La question qui se pose ici est de savoir si ces d\u00e9penses d\u2019interm\u00e9diation factur\u00e9es par de telles soci\u00e9t\u00e9s de r\u00e9servation de places en cr\u00e8che ouvrent droit au cr\u00e9dit d\u2019imp\u00f4t famille.<\/p>\n<p>Et la r\u00e9ponse est\u2026 Non\u202f! L\u2019administration fiscale vient r\u00e9cemment de pr\u00e9ciser que les entreprises contractant avec une soci\u00e9t\u00e9 de r\u00e9servation de places en cr\u00e8che n\u2019exploitent pas directement un \u00e9tablissement assurant l\u2019accueil des enfants de moins de 3 ans de leurs salari\u00e9s.<\/p>\n<p>Par ailleurs, elles n\u2019effectuent pas de versements directement au profit d\u2019organismes publics ou priv\u00e9s exploitant un de ces \u00e9tablissements, la soci\u00e9t\u00e9 de r\u00e9servation de places en cr\u00e8che n\u2019exploitant pas de tels \u00e9tablissements.<\/p>\n<p>Partant de l\u00e0, les versements effectu\u00e9s par les entreprises \u00e0 de telles soci\u00e9t\u00e9s de r\u00e9servation de places en cr\u00e8che ne permettent pas de b\u00e9n\u00e9ficier du CIFAM.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/14437-PGP.html\/identifiant=BOI-RES-BIC-000176-20250108\" rel=\"noopener\" target=\"_blank\">Rescrit Bofip du 8 janvier 2025\u202f: \u00ab\u202fBIC &#8211; \u00c9ligibilit\u00e9 des d\u00e9penses d\u2019interm\u00e9diation au cr\u00e9dit d\u2019imp\u00f4t famille pr\u00e9vu \u00e0 l\u2019article 244 quater F du CGI\u202f\u00bb<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/credit-d-impot-famille-precisions-concernant-les-depenses-eligibles\" target=\"_blank\" rel=\"noopener\">Cr\u00e9dit d\u2019imp\u00f4t famille : pr\u00e9cisions concernant les d\u00e9penses \u00e9ligibles\u202f <\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_creditimpotfamille.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les entreprises peuvent b\u00e9n\u00e9ficier, toutes conditions remplies, d\u2019un cr\u00e9dit d\u2019imp\u00f4t famille (CIFAM) au titre des d\u00e9penses destin\u00e9es \u00e0 financer la cr\u00e9ation et le fonctionnement d\u2019\u00e9tablissements assurant l\u2019accueil des enfants de moins de 3 ans de leurs salari\u00e9s. Le CIFAM s\u2019applique-t-il aux d\u00e9penses d\u2019interm\u00e9diation factur\u00e9es par des soci\u00e9t\u00e9s de r\u00e9servation de places en cr\u00e8che\u202f? R\u00e9ponse\u2026<\/p>\n","protected":false},"author":0,"featured_media":11453,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-11452","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>Cr\u00e9dit d\u2019imp\u00f4t famille\u202f: pr\u00e9cisions concernant les d\u00e9penses \u00e9ligibles\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\/credit-dimpot-famille-precisions-concernant-les-depenses-eligibles\/\" \/>\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 famille\u202f: pr\u00e9cisions concernant les d\u00e9penses \u00e9ligibles\u202f - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Les entreprises peuvent b\u00e9n\u00e9ficier, toutes conditions remplies, d\u2019un cr\u00e9dit d\u2019imp\u00f4t famille (CIFAM) au titre des d\u00e9penses destin\u00e9es \u00e0 financer la cr\u00e9ation et le fonctionnement d\u2019\u00e9tablissements assurant l\u2019accueil des enfants de moins de 3 ans de leurs salari\u00e9s. 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