{"id":11554,"date":"2025-02-06T00:00:00","date_gmt":"2025-02-05T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/releve-de-frais-generaux-revalorisation-des-seuils-en-2025\/"},"modified":"2025-02-06T00:00:00","modified_gmt":"2025-02-05T23:00:00","slug":"releve-de-frais-generaux-revalorisation-des-seuils-en-2025","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/releve-de-frais-generaux-revalorisation-des-seuils-en-2025\/","title":{"rendered":"Relev\u00e9 de frais g\u00e9n\u00e9raux\u202f: revalorisation des seuils en 2025\u202f!"},"content":{"rendered":"<p>Certaines entreprises sont tenues de fournir \u00e0 l\u2019administration fiscale, au titre de chaque exercice, un relev\u00e9 des frais g\u00e9n\u00e9raux qu\u2019elles ont engag\u00e9s au cours de l\u2019exercice d\u00e8s lors que le montant de ces frais d\u00e9passe certains montants qui, pour certains d\u2019entre eux, viennent d\u2019\u00eatre revus \u00e0 la hausse\u2026<\/p>\n<h2>Relev\u00e9 de frais g\u00e9n\u00e9raux\u202f: du nouveau pour 2025<\/h2>\n<p>Pour rappel, les entreprises exer\u00e7ant une activit\u00e9 industrielle ou commerciale et soumises \u00e0 l&#8217;imp\u00f4t sur le revenu d&#8217;apr\u00e8s leur b\u00e9n\u00e9fice r\u00e9el ou \u00e0 l&#8217;imp\u00f4t sur les soci\u00e9t\u00e9s sont tenues de fournir, \u00e0 l&#8217;appui de la d\u00e9claration de leurs r\u00e9sultats de chaque exercice, le relev\u00e9 d\u00e9taill\u00e9 des cat\u00e9gories des frais g\u00e9n\u00e9raux engag\u00e9s au cours de l\u2019exercice d\u00e8s lors que ces frais exc\u00e8dent, pour une ou plusieurs desdites cat\u00e9gories, l&#8217;un des chiffres suivants :<\/p>\n<ul>\n<li>300 000 \u20ac ou 150 000 \u20ac pour l&#8217;ensemble des r\u00e9mun\u00e9rations directes ou indirectes vers\u00e9es aux 10 ou 5 personnes les mieux r\u00e9mun\u00e9r\u00e9es, suivant que l&#8217;effectif du personnel d\u00e9passe ou non 200 salari\u00e9s, ou 50 000 \u20ac pour l&#8217;une d&#8217;entre elles prise individuellement ;<\/li>\n<li>15 000 \u20ac pour les frais de voyage et de d\u00e9placement expos\u00e9s par ces personnes ;<\/li>\n<li>30 000 \u20ac pour le total, d&#8217;une part, des d\u00e9penses et charges aff\u00e9rentes aux v\u00e9hicules et autres biens dont elles peuvent disposer en dehors des locaux professionnels et, d&#8217;autre part, des d\u00e9penses et charges de toute nature aff\u00e9rentes aux immeubles qui ne sont pas affect\u00e9s \u00e0 l&#8217;exploitation ;<\/li>\n<li>3 000 \u20ac pour les cadeaux de toute nature, \u00e0 l&#8217;exception des objets sp\u00e9cialement con\u00e7us pour la publicit\u00e9 et dont la valeur unitaire ne d\u00e9passe pas 73 \u20ac, toutes taxes comprises, par b\u00e9n\u00e9ficiaire ;<\/li>\n<li>6 100 \u20ac pour les frais de r\u00e9ception, y compris les frais de restaurant et de spectacles.<\/li>\n<\/ul>\n<p>\u00c0 compter du 2 f\u00e9vrier 2025, les seuils applicables \u00e0 la 1re cat\u00e9gorie de frais g\u00e9n\u00e9raux sont revaloris\u00e9s, passant \u00e0 540\u202f000 \u20ac (contre 300\u202f000 \u20ac jusqu\u2019\u00e0 cette date) et 270\u202f000 \u20ac (contre 150\u202f000 \u20ac jusqu\u2019\u00e0 cette date) pour l&#8217;ensemble des r\u00e9mun\u00e9rations directes ou indirectes vers\u00e9es aux 10 ou 5 personnes les mieux r\u00e9mun\u00e9r\u00e9es, suivant que l&#8217;effectif du personnel d\u00e9passe ou non 200 salari\u00e9s, ou 50 000 \u20ac pour l&#8217;une d&#8217;entre elles prise individuellement.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000051106314\" rel=\"noopener\" target=\"_blank\">Arr\u00eat\u00e9 du 28 janvier 2025 portant rel\u00e8vement des seuils applicables au relev\u00e9 des frais g\u00e9n\u00e9raux pr\u00e9vu par l&#8217;article 54 quater du code g\u00e9n\u00e9ral des imp\u00f4ts<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/releve-de-frais-generaux-revalorisation-des-seuils-en-2025\" target=\"_blank\" rel=\"noopener\">Relev\u00e9 de frais g\u00e9n\u00e9raux : revalorisation des seuils en 2025\u202f! <\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_relevefraisgeneraux.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Certaines entreprises sont tenues de fournir \u00e0 l\u2019administration fiscale, au titre de chaque exercice, un relev\u00e9 des frais g\u00e9n\u00e9raux qu\u2019elles ont engag\u00e9s au cours de l\u2019exercice d\u00e8s lors que le montant de ces frais d\u00e9passe certains montants qui, pour certains d\u2019entre eux, viennent d\u2019\u00eatre revus \u00e0 la hausse\u2026<\/p>\n","protected":false},"author":0,"featured_media":11555,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-11554","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>Relev\u00e9 de frais g\u00e9n\u00e9raux\u202f: revalorisation des seuils en 2025\u202f! 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