{"id":12737,"date":"2025-10-10T00:00:00","date_gmt":"2025-10-09T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/reduction-dimpot-madelin-un-taux-majore-confirme\/"},"modified":"2025-10-15T02:00:16","modified_gmt":"2025-10-15T00:00:16","slug":"reduction-dimpot-madelin-un-taux-majore-confirme","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/reduction-dimpot-madelin-un-taux-majore-confirme\/","title":{"rendered":"R\u00e9duction d\u2019imp\u00f4t \u00ab Madelin \u00bb : un taux major\u00e9\u2026 confirm\u00e9 !"},"content":{"rendered":"<p>Afin de soutenir l\u2019investissement des particuliers dans les PME, la loi de finances pour 2025 a apport\u00e9 son lot d\u2019am\u00e9nagements concernant la r\u00e9duction d\u2019imp\u00f4t \u00ab Madelin \u00bb et notamment pour les investissements via les FCPI ou certaines soci\u00e9t\u00e9s fonci\u00e8res. Des am\u00e9nagements dont la date d\u2019entr\u00e9e en vigueur vient d\u2019\u00eatre d\u00e9voil\u00e9e\u2026<\/p>\n<h2>Investissements dans les PME : date d\u2019entr\u00e9e en vigueur des nouveaut\u00e9s<\/h2>\n<p>Afin de soutenir l&#8217;investissement des particuliers dans les petites et moyennes entreprises (PME) europ\u00e9ennes, la loi de finances pour 2025 a apport\u00e9 plusieurs modifications relatives \u00e0 la r\u00e9duction d&#8217;imp\u00f4t sur le revenu dite \u00ab Madelin \u00bb et notamment les suivantes :<\/p>\n<ul>\n<li>hausse du taux de l\u2019avantage fiscal pour les investissements r\u00e9alis\u00e9s via les fonds communs de placement dans l&#8217;innovation (FCPI) passant de 18 % \u00e0 25 % ;<\/li>\n<li>extension du dispositif de r\u00e9duction d&#8217;imp\u00f4t sur le revenu \u00e0 hauteur de 25 % pour les investissements directs dans les entreprises solidaires d\u2019utilit\u00e9 sociale (ESUS) aux soci\u00e9t\u00e9s fonci\u00e8res ayant pour objet la pr\u00e9servation et la mise en valeur des monuments historiques et des sites, parcs et jardins prot\u00e9g\u00e9s.<\/li>\n<\/ul>\n<p>Le b\u00e9n\u00e9fice de ces avantages fiscaux \u00e9tait conditionn\u00e9 \u00e0 l&#8217;autorisation de la Commission europ\u00e9enne qui devait valider le dispositif au regard des r\u00e8gles applicables en mati\u00e8re d&#8217;aides d&#8217;\u00c9tat.<\/p>\n<p>C\u2019est d\u00e9sormais chose faite : le taux major\u00e9 de 25 % de la r\u00e9duction d&#8217;imp\u00f4t s&#8217;applique aux versements effectu\u00e9s du 28 septembre 2025 au 31 d\u00e9cembre 2025 via les FCPI et les soci\u00e9t\u00e9s fonci\u00e8res ayant pour objet la pr\u00e9servation et la mise en valeur des monuments historiques et des sites, parcs et jardins prot\u00e9g\u00e9s.<\/p>\n<p>Pour m\u00e9moire, le montant de la r\u00e9duction d&#8217;imp\u00f4t ob\u00e9it \u00e0 un double plafonnement. Ces deux limites sont appliqu\u00e9es l&#8217;une apr\u00e8s l&#8217;autre selon les modalit\u00e9s suivantes :<\/p>\n<ul>\n<li>50 000 \u20ac par an pour une personne c\u00e9libataire, veuve ou divorc\u00e9e ;<\/li>\n<li>100 000 \u20ac par an pour un couple de personnes mari\u00e9es ou pacs\u00e9es soumises \u00e0 une imposition commune.<\/li>\n<\/ul>\n<p>La fraction des versements qui exc\u00e8de cette premi\u00e8re limite ouvre droit \u00e0 la r\u00e9duction d&#8217;imp\u00f4t au titre des 4 ann\u00e9es suivantes dans les m\u00eames limites.<\/p>\n<p>Puis cette r\u00e9duction d&#8217;imp\u00f4t est ensuite prise en compte dans le plafonnement global des avantages fiscaux susceptibles d\u2019\u00eatre accord\u00e9s au titre de l&#8217;imp\u00f4t sur le revenu. Cette limite globale est fix\u00e9e \u00e0 10 000 \u20ac par an. Il est \u00e9galement possible de reporter l\u2019exc\u00e9dent sur l\u2019imp\u00f4t sur le revenu d\u00fb au titre des ann\u00e9es suivantes jusqu&#8217;\u00e0 la cinqui\u00e8me incluse.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000052340310\" target=\"_blank\">D\u00e9cret no 2025-973 du 1er octobre 2025 fixant la date d&#8217;entr\u00e9e en vigueur des dispositions relatives \u00e0 la r\u00e9duction d&#8217;imp\u00f4t pour souscription en num\u00e9raire au capital des petites et moyennes entreprises issues des articles 12 et 14 de la loi no 2025-127 du 14 f\u00e9vrier 2025 de finances pour 2025<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/reduction-d-impot-madelin-un-taux-majore-confirme\" target=\"_blank\">R\u00e9duction d\u2019imp\u00f4t \u00ab Madelin \u00bb : un taux major\u00e9\u2026 confirm\u00e9 !<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_reductionmadelin.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Afin de soutenir l\u2019investissement des particuliers dans les PME, la loi de finances pour 2025 a apport\u00e9 son lot d\u2019am\u00e9nagements concernant la r\u00e9duction d\u2019imp\u00f4t \u00ab Madelin \u00bb et notamment pour les investissements via les FCPI ou certaines soci\u00e9t\u00e9s fonci\u00e8res. Des am\u00e9nagements dont la date d\u2019entr\u00e9e en vigueur vient d\u2019\u00eatre d\u00e9voil\u00e9e\u2026<\/p>\n","protected":false},"author":0,"featured_media":12746,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,10],"tags":[],"class_list":["post-12737","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","category-le-coin-du-dirigeant"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>R\u00e9duction d\u2019imp\u00f4t \u00ab Madelin \u00bb : un taux major\u00e9\u2026 confirm\u00e9 ! - 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\/reduction-dimpot-madelin-un-taux-majore-confirme\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"R\u00e9duction d\u2019imp\u00f4t \u00ab Madelin \u00bb : un taux major\u00e9\u2026 confirm\u00e9 ! - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Afin de soutenir l\u2019investissement des particuliers dans les PME, la loi de finances pour 2025 a apport\u00e9 son lot d\u2019am\u00e9nagements concernant la r\u00e9duction d\u2019imp\u00f4t \u00ab Madelin \u00bb et notamment pour les investissements via les FCPI ou certaines soci\u00e9t\u00e9s fonci\u00e8res. 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