{"id":12491,"date":"2025-08-28T00:00:00","date_gmt":"2025-08-27T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-famille-un-perimetre-etendu\/"},"modified":"2025-08-28T00:00:00","modified_gmt":"2025-08-27T22:00:00","slug":"credit-dimpot-famille-un-perimetre-etendu","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/credit-dimpot-famille-un-perimetre-etendu\/","title":{"rendered":"Cr\u00e9dit d\u2019imp\u00f4t famille : un p\u00e9rim\u00e8tre \u00e9tendu !"},"content":{"rendered":"<p>Depuis le 1er janvier 2025, le cr\u00e9dit d\u2019imp\u00f4t famille (CIFAM), \u00e9gal \u00e0 50 % des d\u00e9penses engag\u00e9es par une entreprise pour l\u2019accueil des enfants de moins de 3 ans de ses salari\u00e9s, s\u2019applique d\u00e9sormais aussi aux structures publiques, en plus des \u00e9tablissements priv\u00e9s, conform\u00e9ment \u00e0 la loi \u00ab pour le plein emploi \u00bb. Explications\u2026<\/p>\n<h2>CIFAM : valable pour les \u00e9tablissements \u00ab publics \u00bb assurant l\u2019accueil des enfants ?<\/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>Dans ce cadre, la loi \u00ab pour le plein emploi \u00bb a pr\u00e9cis\u00e9 les modalit\u00e9s d&#8217;autorisation et le r\u00f4le du conseil d\u00e9partemental et de l&#8217;autorit\u00e9 organisatrice de l&#8217;accueil du jeune enfant concernant la cr\u00e9ation, l&#8217;extension ou la transformation des \u00e9tablissements ou services de droit priv\u00e9 et de droit public accueillant des enfants de moins de 6 ans.<\/p>\n<p>Depuis le 1er janvier 2025, le dispositif s\u2019applique donc \u00e0 la fois aux structures de droit priv\u00e9 et \u00e0 celles g\u00e9r\u00e9es par une structure de droit public.<\/p>\n<p>Le p\u00e9rim\u00e8tre du cr\u00e9dit d\u2019imp\u00f4t famille a donc \u00e9t\u00e9 ajust\u00e9 en cons\u00e9quence. D\u00e9sormais, les entreprises impos\u00e9es selon leur b\u00e9n\u00e9fice r\u00e9el peuvent b\u00e9n\u00e9ficier d\u2019un cr\u00e9dit d\u2019imp\u00f4t \u00e0 hauteur de 50 % des d\u00e9penses engag\u00e9es pour :<\/p>\n<ul>\n<li>cr\u00e9er ou faire fonctionner un \u00e9tablissement assurant l\u2019accueil des enfants de moins de 3 ans de ses salari\u00e9s et exploit\u00e9 directement par l\u2019entreprise ;<\/li>\n<li>verser des financements \u00e0 des organismes, publics ou priv\u00e9s, en contrepartie de l\u2019accueil des enfants de moins de trois ans de ses salari\u00e9s.<\/li>\n<\/ul>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000052102403\" target=\"_blank\">D\u00e9cret no 2025-819 du 13 ao\u00fbt 2025 portant modification de l&#8217;article 49 septies Y de l&#8217;annexe III au code g\u00e9n\u00e9ral des imp\u00f4ts<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/credit-d-impot-famille-un-perimetre-etendu\" target=\"_blank\">Cr\u00e9dit d\u2019imp\u00f4t famille : un p\u00e9rim\u00e8tre \u00e9tendu !<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_CIFAMextensionperimetre.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Depuis le 1er janvier 2025, le cr\u00e9dit d\u2019imp\u00f4t famille (CIFAM), \u00e9gal \u00e0 50 % des d\u00e9penses engag\u00e9es par une entreprise pour l\u2019accueil des enfants de moins de 3 ans de ses salari\u00e9s, s\u2019applique d\u00e9sormais aussi aux structures publiques, en plus des \u00e9tablissements priv\u00e9s, conform\u00e9ment \u00e0 la loi \u00ab pour le plein emploi \u00bb. Explications\u2026<\/p>\n","protected":false},"author":0,"featured_media":12492,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-12491","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 : un p\u00e9rim\u00e8tre \u00e9tendu ! - 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-un-perimetre-etendu\/\" \/>\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 : un p\u00e9rim\u00e8tre \u00e9tendu ! - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Depuis le 1er janvier 2025, le cr\u00e9dit d\u2019imp\u00f4t famille (CIFAM), \u00e9gal \u00e0 50 % des d\u00e9penses engag\u00e9es par une entreprise pour l\u2019accueil des enfants de moins de 3 ans de ses salari\u00e9s, s\u2019applique d\u00e9sormais aussi aux structures publiques, en plus des \u00e9tablissements priv\u00e9s, conform\u00e9ment \u00e0 la loi \u00ab pour le plein emploi \u00bb. 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