{"id":5929,"date":"2022-02-18T05:46:00","date_gmt":"2022-02-18T04:46:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/report-en-arriere-des-deficits-un-amenagement-pour-le-secteur-du-btp\/"},"modified":"2022-02-18T05:46:00","modified_gmt":"2022-02-18T04:46:00","slug":"report-en-arriere-des-deficits-un-amenagement-pour-le-secteur-du-btp","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/report-en-arriere-des-deficits-un-amenagement-pour-le-secteur-du-btp\/","title":{"rendered":"Report en arri\u00e8re des d\u00e9ficits : un am\u00e9nagement pour le secteur du BTP ?"},"content":{"rendered":"<p >Les entreprises du b\u00e2timent confront\u00e9es \u00e0 la hausse du co\u00fbt des mat\u00e9riaux vont-elles pouvoir b\u00e9n\u00e9ficier d\u2019un remboursement imm\u00e9diat de leurs cr\u00e9ances de \u00ab carry back \u00bb non encore utilis\u00e9es ? R\u00e9ponse du gouvernement\u2026<\/p>\n<div>\n<h2> Entreprises du b\u00e2timent et gestion des d\u00e9ficits : pas de changement<\/h2>\n<p>Une entreprise, soumise \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s (IS), qui constate un d\u00e9ficit a 2 options :<\/p>\n<ul>\n<li>elle peut soit l\u2019imputer sur le b\u00e9n\u00e9fice imposable r\u00e9alis\u00e9 au titre d\u2019un exercice suivant, ce qui va lui permettre de g\u00e9n\u00e9rer une \u00e9conomie d\u2019imp\u00f4t future ;<\/li>\n<li>ou elle peut choisir d\u2019opter pour le report en arri\u00e8re du d\u00e9ficit subi (ce que l\u2019on appelle un \u00ab carry back \u00bb) : concr\u00e8tement, l\u2019entreprise impute le d\u00e9ficit subi au titre de son dernier exercice sur le b\u00e9n\u00e9fice de l\u2019exercice pr\u00e9c\u00e9dent.<\/li>\n<\/ul>\n<p>L\u2019option pour le \u00ab carry-back \u00bb fait na\u00eetre une cr\u00e9ance fiscale, qui correspond, en pratique, \u00e0 l&#8217;exc\u00e9dent d\u2019IS ant\u00e9rieurement vers\u00e9. Cette cr\u00e9ance fiscale pourra \u00eatre utilis\u00e9e pour payer l\u2019IS \u00e0 verser au titre des exercices suivants. A d\u00e9faut d&#8217;imputation possible dans les 5 ans, cette cr\u00e9ance fiscale est rembours\u00e9e.<\/p>\n<p>En 2020, dans le cadre de la crise sanitaire, le gouvernement a temporairement autoris\u00e9, sous conditions, le remboursement imm\u00e9diat des cr\u00e9ances de \u00ab carry back \u00bb non encore utilis\u00e9es.<\/p>\n<p>Actuellement, au regard de la hausse du co\u00fbt des mat\u00e9riaux, il a \u00e9t\u00e9 demand\u00e9 au gouvernement de r\u00e9activer cette possibilit\u00e9 de remboursement imm\u00e9diat pour les entreprises du secteur du b\u00e2timent.<\/p>\n<p>La r\u00e9ponse est n\u00e9gative.<\/p>\n<p>Source : R\u00e9ponse minist\u00e9rielle Babary du 10 f\u00e9vrier 2022, S\u00e9nat, n\u00b025721<\/p>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/report-en-arriere-des-deficits-un-amenagement-pour-le-secteur-du-btp\" target=\"_blank\" rel=\"noopener\">Report en arri\u00e8re des d\u00e9ficits : un am\u00e9nagement pour le secteur du BTP ?<\/a> \u00a9 Copyright WebLex &#8211; 2022<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/artisan.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les entreprises du b\u00e2timent confront\u00e9es \u00e0 la hausse du co\u00fbt des mat\u00e9riaux vont-elles pouvoir b\u00e9n\u00e9ficier d\u2019un remboursement imm\u00e9diat de leurs cr\u00e9ances de \u00ab carry back \u00bb non encore utilis\u00e9es ? R\u00e9ponse du gouvernement\u2026<\/p>\n","protected":false},"author":0,"featured_media":3806,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-5929","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>Report en arri\u00e8re des d\u00e9ficits : un am\u00e9nagement pour le secteur du BTP ? - 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\/report-en-arriere-des-deficits-un-amenagement-pour-le-secteur-du-btp\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Report en arri\u00e8re des d\u00e9ficits : un am\u00e9nagement pour le secteur du BTP ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Les entreprises du b\u00e2timent confront\u00e9es \u00e0 la hausse du co\u00fbt des mat\u00e9riaux vont-elles pouvoir b\u00e9n\u00e9ficier d\u2019un remboursement imm\u00e9diat de leurs cr\u00e9ances de \u00ab carry back \u00bb non encore utilis\u00e9es ? 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