{"id":6052,"date":"2022-06-15T05:47:00","date_gmt":"2022-06-15T03:47:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/dirigeant-de-societe-engagement-de-caution-baisse-de-votre-impot\/"},"modified":"2022-06-15T05:47:00","modified_gmt":"2022-06-15T03:47:00","slug":"dirigeant-de-societe-engagement-de-caution-baisse-de-votre-impot","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/dirigeant-de-societe-engagement-de-caution-baisse-de-votre-impot\/","title":{"rendered":"Dirigeant de soci\u00e9t\u00e9 : engagement de caution = baisse de votre imp\u00f4t ?"},"content":{"rendered":"<p >Parce que son engagement de caution a \u00e9t\u00e9 mis \u00e0 ex\u00e9cution, un dirigeant de soci\u00e9t\u00e9 d\u00e9cide de revoir \u00e0 la baisse le montant de son imp\u00f4t sur le revenu. A tort ou \u00e0 raison ?<\/p>\n<div>\n<h2> Cautionnement du dirigeant et imp\u00f4t sur le revenu : pas de \u00ab double-peine \u00bb !<\/h2>\n<p>Le dirigeant d\u2019une soci\u00e9t\u00e9 se porte caution solidaire d\u2019une dette de sa soci\u00e9t\u00e9 \u00e0 hauteur de 150 000 \u20ac. 5 ans plus tard, son engagement de caution est mis \u00e0 ex\u00e9cution et il doit r\u00e9gler la somme de 80 000 \u20ac\u2026 ce qu\u2019il accepte de faire.<\/p>\n<p>Il d\u00e9cide alors de d\u00e9duire cette somme du montant total de ses salaires retenus pour le calcul de son imp\u00f4t sur le revenu (IR).<\/p>\n<p>A tort, selon l\u2019administration fiscale, qui estime que l\u2019engagement de caution du dirigeant n\u2019est pas d\u00e9ductible de ses salaires et ce, pour une raison toute simple : la dette de la soci\u00e9t\u00e9 n\u2019\u00e9tait pas n\u00e9cessaire \u00e0 son fonctionnement.<\/p>\n<p>D\u00e8s lors, l\u2019engagement de caution du dirigeant n\u2019a pas \u00e9t\u00e9 souscrit dans le but de conserver ses salaires et n\u2019est donc, par cons\u00e9quent, pas d\u00e9ductible pour le calcul de son imp\u00f4t.<\/p>\n<p>Un raisonnement que ne partage pas le juge.<\/p>\n<p>Il rappelle, en effet, que pour savoir si l\u2019engagement de caution d\u2019un dirigeant qui a \u00e9t\u00e9 mis \u00e0 ex\u00e9cution est d\u00e9ductible dans le cadre de son IR, il faut d\u00e9terminer si cet engagement :<\/p>\n<ul>\n<li>se rattache directement \u00e0 sa qualit\u00e9 de dirigeant ;<\/li>\n<li>a \u00e9t\u00e9 pris en vue de servir les int\u00e9r\u00eats de la soci\u00e9t\u00e9 ;<\/li>\n<li>n\u2019\u00e9tait pas disproportionn\u00e9 au vu des r\u00e9mun\u00e9rations per\u00e7ues ou escompt\u00e9es par le dirigeant au moment o\u00f9 il l\u2019a contract\u00e9.<\/li>\n<\/ul>\n<p>Ici, le cautionnement du dirigeant remplit ces 3 conditions cumulatives. Par cons\u00e9quent, les\u00a080\u00a0000\u00a0\u20ac r\u00e9gl\u00e9s par lui en ex\u00e9cution de son engagement de caution sont bien d\u00e9ductibles des salaires pris en compte pour le calcul de son IR.<\/p>\n<p>Source : Arr\u00eat du Conseil d\u2019Etat, 9\u00e8me chambre, du 2 juin 2022, n\u00b0450870<\/p>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/dirigeant-de-societe-engagement-de-caution-baisse-de-votre-impot\" rel=\"nofollow noopener\" target=\"_blank\">Dirigeant de soci\u00e9t\u00e9 : engagement de caution = baisse de votre imp\u00f4t ?<\/a> \u00a9 Copyright WebLex &#8211; 2022<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/dir8.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Parce que son engagement de caution a \u00e9t\u00e9 mis \u00e0 ex\u00e9cution, un dirigeant de soci\u00e9t\u00e9 d\u00e9cide de revoir \u00e0 la baisse le montant de son imp\u00f4t sur le revenu. A tort ou \u00e0 raison ?<\/p>\n","protected":false},"author":0,"featured_media":6053,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,10],"tags":[],"class_list":["post-6052","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>Dirigeant de soci\u00e9t\u00e9 : engagement de caution = baisse de votre imp\u00f4t ? - 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\/dirigeant-de-societe-engagement-de-caution-baisse-de-votre-impot\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Dirigeant de soci\u00e9t\u00e9 : engagement de caution = baisse de votre imp\u00f4t ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Parce que son engagement de caution a \u00e9t\u00e9 mis \u00e0 ex\u00e9cution, un dirigeant de soci\u00e9t\u00e9 d\u00e9cide de revoir \u00e0 la baisse le montant de son imp\u00f4t sur le revenu. 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