{"id":5093,"date":"2022-05-18T05:48:00","date_gmt":"2022-05-18T03:48:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/investissements-ultra-marins-une-reduction-dimpot-sous-conditions\/"},"modified":"2022-05-18T05:48:00","modified_gmt":"2022-05-18T03:48:00","slug":"investissements-ultra-marins-une-reduction-dimpot-sous-conditions","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/investissements-ultra-marins-une-reduction-dimpot-sous-conditions\/","title":{"rendered":"Investissements ultra-marins : une r\u00e9duction d\u2019imp\u00f4t sous conditions"},"content":{"rendered":"<p >Des pr\u00e9cisions viennent d\u2019\u00eatre apport\u00e9es concernant la r\u00e9duction d\u2019imp\u00f4t sur les b\u00e9n\u00e9fices, applicable du 1er janvier 2022 au 31 d\u00e9cembre 2025, qui profite aux entreprises qui r\u00e9alisent certains investissements en Outre-mer. Au programme, notamment : fixation des plafonds de loyers, de ressources et d\u00e9finition de la notion de \u00ab v\u00e9hicules strictement indispensables \u00bb.<\/p>\n<div>\n<h2> Des pr\u00e9cisions sur les investissements \u00e9ligibles<\/h2>\n<p>Les entreprises, soumises \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s (IS), qui r\u00e9alisent certains investissements \u00e0 Saint-Pierre-et-Miquelon, en Nouvelle-Cal\u00e9donie, en Polyn\u00e9sie fran\u00e7aise, \u00e0 Saint-Martin, \u00e0 Saint-Barth\u00e9lemy, dans les \u00eeles Wallis et Futuna et sur les Terres australes et antarctiques fran\u00e7aises, peuvent b\u00e9n\u00e9ficier d\u2019une r\u00e9duction d\u2019imp\u00f4t sp\u00e9cifique.<\/p>\n<p>Cet avantage s\u2019applique \u00e0 certains investissements limitativement \u00e9num\u00e9r\u00e9s, comme les acquisitions ou constructions de logements neufs \u00e0 usage locatif :<\/p>\n<ul>\n<li>dans le secteur du logement interm\u00e9diaire ;<\/li>\n<li>dans le secteur du logement social ;<\/li>\n<li>dans le cadre d\u2019un contrat de location-accession \u00e0 la propri\u00e9t\u00e9 immobili\u00e8re.<\/li>\n<\/ul>\n<p>Comme souvent en mati\u00e8re fiscale, cette r\u00e9duction d\u2019imp\u00f4t suppose le respect de nombreuses conditions parmi lesquelles des plafonds de ressources des locataires, des plafonds de loyers, etc., dont les montants sont d\u00e9sormais connus .<\/p>\n<p>Pour finir, retenez que cet avantage fiscal ne s\u2019applique jamais aux investissements portant sur l\u2019achat de v\u00e9hicules de tourisme qui ne sont pas strictement indispensables \u00e0 l\u2019activit\u00e9 de l\u2019entreprise locataire.<\/p>\n<p>A ce sujet, le gouvernement vient de pr\u00e9ciser que les v\u00e9hicules \u00ab strictement indispensables \u00bb sont les v\u00e9hicules neufs, acquis dans le cadre de l&#8217;exercice d&#8217;une activit\u00e9 ouvrant droit \u00e0 la r\u00e9duction d&#8217;imp\u00f4t, sans lesquels l&#8217;entreprise ne peut poursuivre son activit\u00e9.<\/p>\n<p>Source :<\/p>\n<ul>\n<li>D\u00e9cret n\u00b0 2022-781 du 4 mai 2022 pris pour l&#8217;application de l&#8217;article 108 de la loi n\u00b0 2020-1721 du 29 d\u00e9cembre 2020 de finances pour 2021<\/li>\n<li>Arr\u00eat\u00e9 du 4 mai 2022 pris pour l&#8217;application de l&#8217;article 244 quater Y du code g\u00e9n\u00e9ral des imp\u00f4ts<\/li>\n<\/ul>\n<p><a title=\"WebLex - Investissements ultra-marins : une r\u00e9duction d\u2019imp\u00f4t sous conditions\" href=\"https:\/\/www.weblex.fr\/weblex-actualite\/investissements-ultra-marins-une-reduction-dimpot-sous-conditions\" target=\"_blank\" rel=\"noopener\">Investissements ultra-marins : une r\u00e9duction d\u2019imp\u00f4t sous conditions<\/a> \u00a9 Copyright WebLex &#8211; 2022<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/outremer.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Des pr\u00e9cisions viennent d\u2019\u00eatre apport\u00e9es concernant la r\u00e9duction d\u2019imp\u00f4t sur les b\u00e9n\u00e9fices, applicable du 1er janvier 2022 au 31 d\u00e9cembre 2025, qui profite aux entreprises qui r\u00e9alisent certains investissements en Outre-mer. Au programme, notamment : fixation des plafonds de loyers, de ressources et d\u00e9finition de la notion de \u00ab v\u00e9hicules strictement indispensables \u00bb.<\/p>\n","protected":false},"author":0,"featured_media":3467,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-5093","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>Investissements ultra-marins : une r\u00e9duction d\u2019imp\u00f4t sous conditions - 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\/investissements-ultra-marins-une-reduction-dimpot-sous-conditions\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Investissements ultra-marins : une r\u00e9duction d\u2019imp\u00f4t sous conditions - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Des pr\u00e9cisions viennent d\u2019\u00eatre apport\u00e9es concernant la r\u00e9duction d\u2019imp\u00f4t sur les b\u00e9n\u00e9fices, applicable du 1er janvier 2022 au 31 d\u00e9cembre 2025, qui profite aux entreprises qui r\u00e9alisent certains investissements en Outre-mer. Au programme, notamment : fixation des plafonds de loyers, de ressources et d\u00e9finition de la notion de \u00ab v\u00e9hicules strictement indispensables \u00bb.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cabinet-magar.fr\/actualites\/investissements-ultra-marins-une-reduction-dimpot-sous-conditions\/\" \/>\n<meta property=\"og:site_name\" content=\"Cabinet Magar\" \/>\n<meta property=\"article:published_time\" content=\"2022-05-18T03:48:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2021\/03\/outremer.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"600\" \/>\n\t<meta property=\"og:image:height\" content=\"400\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Gesch\u00e4tzte Lesezeit\" \/>\n\t<meta name=\"twitter:data1\" content=\"2\u00a0Minuten\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/investissements-ultra-marins-une-reduction-dimpot-sous-conditions\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/investissements-ultra-marins-une-reduction-dimpot-sous-conditions\/\"},\"author\":{\"name\":\"\",\"@id\":\"\"},\"headline\":\"Investissements ultra-marins : une r\u00e9duction d\u2019imp\u00f4t sous conditions\",\"datePublished\":\"2022-05-18T03:48:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/investissements-ultra-marins-une-reduction-dimpot-sous-conditions\/\"},\"wordCount\":357,\"commentCount\":0,\"image\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/investissements-ultra-marins-une-reduction-dimpot-sous-conditions\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2021\/03\/outremer.jpg\",\"articleSection\":[\"Actu Fiscale\",\"Actualit\u00e9s\"],\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.cabinet-magar.fr\/actualites\/investissements-ultra-marins-une-reduction-dimpot-sous-conditions\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/investissements-ultra-marins-une-reduction-dimpot-sous-conditions\/\",\"url\":\"https:\/\/www.cabinet-magar.fr\/actualites\/investissements-ultra-marins-une-reduction-dimpot-sous-conditions\/\",\"name\":\"Investissements ultra-marins : une r\u00e9duction d\u2019imp\u00f4t sous conditions - Cabinet Magar\",\"isPartOf\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/investissements-ultra-marins-une-reduction-dimpot-sous-conditions\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/investissements-ultra-marins-une-reduction-dimpot-sous-conditions\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2021\/03\/outremer.jpg\",\"datePublished\":\"2022-05-18T03:48:00+00:00\",\"author\":{\"@id\":\"\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/investissements-ultra-marins-une-reduction-dimpot-sous-conditions\/#breadcrumb\"},\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.cabinet-magar.fr\/actualites\/investissements-ultra-marins-une-reduction-dimpot-sous-conditions\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"de\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/investissements-ultra-marins-une-reduction-dimpot-sous-conditions\/#primaryimage\",\"url\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2021\/03\/outremer.jpg\",\"contentUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2021\/03\/outremer.jpg\",\"width\":600,\"height\":400},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/investissements-ultra-marins-une-reduction-dimpot-sous-conditions\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/www.cabinet-magar.fr\/de\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Investissements ultra-marins : une r\u00e9duction d\u2019imp\u00f4t sous conditions\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/#website\",\"url\":\"https:\/\/www.cabinet-magar.fr\/\",\"name\":\"Cabinet Magar\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.cabinet-magar.fr\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"de\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Investissements ultra-marins : une r\u00e9duction d\u2019imp\u00f4t sous conditions - Cabinet Magar","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.cabinet-magar.fr\/actualites\/investissements-ultra-marins-une-reduction-dimpot-sous-conditions\/","og_locale":"de_DE","og_type":"article","og_title":"Investissements ultra-marins : une r\u00e9duction d\u2019imp\u00f4t sous conditions - Cabinet Magar","og_description":"Des pr\u00e9cisions viennent d\u2019\u00eatre apport\u00e9es concernant la r\u00e9duction d\u2019imp\u00f4t sur les b\u00e9n\u00e9fices, applicable du 1er janvier 2022 au 31 d\u00e9cembre 2025, qui profite aux entreprises qui r\u00e9alisent certains investissements en Outre-mer. Au programme, notamment : fixation des plafonds de loyers, de ressources et d\u00e9finition de la notion de \u00ab v\u00e9hicules strictement indispensables \u00bb.","og_url":"https:\/\/www.cabinet-magar.fr\/actualites\/investissements-ultra-marins-une-reduction-dimpot-sous-conditions\/","og_site_name":"Cabinet Magar","article_published_time":"2022-05-18T03:48:00+00:00","og_image":[{"width":600,"height":400,"url":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2021\/03\/outremer.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_misc":{"Gesch\u00e4tzte Lesezeit":"2\u00a0Minuten"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/investissements-ultra-marins-une-reduction-dimpot-sous-conditions\/#article","isPartOf":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/investissements-ultra-marins-une-reduction-dimpot-sous-conditions\/"},"author":{"name":"","@id":""},"headline":"Investissements ultra-marins : une r\u00e9duction d\u2019imp\u00f4t sous conditions","datePublished":"2022-05-18T03:48:00+00:00","mainEntityOfPage":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/investissements-ultra-marins-une-reduction-dimpot-sous-conditions\/"},"wordCount":357,"commentCount":0,"image":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/investissements-ultra-marins-une-reduction-dimpot-sous-conditions\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2021\/03\/outremer.jpg","articleSection":["Actu Fiscale","Actualit\u00e9s"],"inLanguage":"de","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.cabinet-magar.fr\/actualites\/investissements-ultra-marins-une-reduction-dimpot-sous-conditions\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/investissements-ultra-marins-une-reduction-dimpot-sous-conditions\/","url":"https:\/\/www.cabinet-magar.fr\/actualites\/investissements-ultra-marins-une-reduction-dimpot-sous-conditions\/","name":"Investissements ultra-marins : une r\u00e9duction d\u2019imp\u00f4t sous conditions - Cabinet Magar","isPartOf":{"@id":"https:\/\/www.cabinet-magar.fr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/investissements-ultra-marins-une-reduction-dimpot-sous-conditions\/#primaryimage"},"image":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/investissements-ultra-marins-une-reduction-dimpot-sous-conditions\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2021\/03\/outremer.jpg","datePublished":"2022-05-18T03:48:00+00:00","author":{"@id":""},"breadcrumb":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/investissements-ultra-marins-une-reduction-dimpot-sous-conditions\/#breadcrumb"},"inLanguage":"de","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.cabinet-magar.fr\/actualites\/investissements-ultra-marins-une-reduction-dimpot-sous-conditions\/"]}]},{"@type":"ImageObject","inLanguage":"de","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/investissements-ultra-marins-une-reduction-dimpot-sous-conditions\/#primaryimage","url":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2021\/03\/outremer.jpg","contentUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2021\/03\/outremer.jpg","width":600,"height":400},{"@type":"BreadcrumbList","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/investissements-ultra-marins-une-reduction-dimpot-sous-conditions\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/www.cabinet-magar.fr\/de\/"},{"@type":"ListItem","position":2,"name":"Investissements ultra-marins : une r\u00e9duction d\u2019imp\u00f4t sous conditions"}]},{"@type":"WebSite","@id":"https:\/\/www.cabinet-magar.fr\/#website","url":"https:\/\/www.cabinet-magar.fr\/","name":"Cabinet Magar","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.cabinet-magar.fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"de"}]}},"_links":{"self":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts\/5093","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/comments?post=5093"}],"version-history":[{"count":0,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts\/5093\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/media\/3467"}],"wp:attachment":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/media?parent=5093"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/categories?post=5093"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/tags?post=5093"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}