{"id":6916,"date":"2022-11-08T05:45:00","date_gmt":"2022-11-08T04:45:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-jeux-video-un-avantage-fiscal-modernise\/"},"modified":"2022-11-08T05:45:00","modified_gmt":"2022-11-08T04:45:00","slug":"credit-dimpot-jeux-video-un-avantage-fiscal-modernise","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/credit-dimpot-jeux-video-un-avantage-fiscal-modernise\/","title":{"rendered":"Cr\u00e9dit d\u2019imp\u00f4t \u00ab jeux vid\u00e9o \u00bb : un avantage fiscal modernis\u00e9"},"content":{"rendered":"<p >Le cr\u00e9dit d\u2019imp\u00f4t en faveur de la cr\u00e9ation de jeux vid\u00e9o (CIJV) est mis \u00e0 jour. Sa nouvelle version est modernis\u00e9e afin de r\u00e9pondre au mieux aux enjeux actuels de la fili\u00e8re soumise \u00e0 une forte concurrence internationale. Quelles sont les nouveaut\u00e9s que vous devez conna\u00eetre ?<\/p>\n<div>\n<h2> Evolution du \u00ab bar\u00e8me culturel \u00bb et prolongation du cr\u00e9dit d\u2019imp\u00f4t<\/h2>\n<p>Une entreprise de cr\u00e9ation de jeux vid\u00e9o soumise \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s peut b\u00e9n\u00e9ficier, sous conditions, du cr\u00e9dit d\u2019imp\u00f4t en faveur de la cr\u00e9ation de jeux vid\u00e9o (CIJV) correspondant, au maximum, \u00e0 30 % des d\u00e9penses de production d\u2019un nouveau jeu.<\/p>\n<p>Pour \u00eatre \u00e9ligible au CIJV, le jeu vid\u00e9o doit remplir de nombreuses conditions dont certaines sont mesur\u00e9es au moyen d\u2019un \u00ab bar\u00e8me de points \u00bb.<\/p>\n<p>Ce bar\u00e8me est compos\u00e9, en principe, d\u2019un groupe \u00ab auteurs et collaborateurs de cr\u00e9ation \u00bb, d\u2019un groupe \u00ab contextualisation de la violence \u00bb et d\u2019un groupe \u00ab contribution au d\u00e9veloppement de la cr\u00e9ation \u00bb.<\/p>\n<p>C\u2019est ce dernier groupe, aussi d\u00e9nomm\u00e9 \u00ab bar\u00e8me culturel \u00bb, qui est modernis\u00e9 pour encourager le caract\u00e8re innovant du jeu vid\u00e9o, notamment en tenant compte :<\/p>\n<ul>\n<li>de la cr\u00e9ation d\u2019univers visuels sp\u00e9cifiques ;<\/li>\n<li>du caract\u00e8re original du jeu, lorsqu\u2019il n\u2019est ni l\u2019adaptation, ni la suite d\u2019une \u0153uvre d\u00e9j\u00e0 existante ;<\/li>\n<li>de la cr\u00e9ation de musiques sp\u00e9cifiques pour le jeu, d\u00e8s lors que le co\u00fbt de cr\u00e9ation repr\u00e9sente au moins 20 % du budget musical global ou un minimum de 50 000 \u20ac ;<\/li>\n<li>de l\u2019identit\u00e9 europ\u00e9enne, au regard :<\/li>\n<\/ul>\n<ul>\n<li>\u25cb du contenu du jeu : inspiration du patrimoine historique, artistique et scientifique europ\u00e9en ;<\/li>\n<li>\u25cb du choix des langues : le jeu doit \u00eatre \u00e9dit\u00e9 dans ses versions originales dans minimum 3 langues reconnues dans l\u2019union europ\u00e9enne, dont le fran\u00e7ais ;<\/li>\n<li>\u25cb etc.<\/li>\n<\/ul>\n<p>Pour finir, notez que le Gouvernement annonce la prolongation de cet avantage fiscal jusqu\u2019au 31 d\u00e9cembre 2028.<\/p>\n<p><span style=\"text-decoration: underline;\">Source<\/span> :<\/p>\n<ul>\n<li>D\u00e9cret n\u00b0 2022-1392 du 19 octobre 2022 modifiant les dispositions du code du cin\u00e9ma et de l&#8217;image anim\u00e9e relatives aux cr\u00e9dits d&#8217;imp\u00f4t en faveur des cr\u00e9ateurs de jeux vid\u00e9o<\/li>\n<li>Communiqu\u00e9 de presse n\u00b0 266 du minist\u00e8re de l&#8217;\u00c9conomie, des Finances et de la Souverainet\u00e9 industrielle et num\u00e9rique du 1er novembre 2022 : \u00ab Le Gouvernement modernise le Cr\u00e9dit d\u2019imp\u00f4t jeu vid\u00e9o \u00bb<\/li>\n<\/ul>\n<p><a title=\"Cr\u00e9dit d\u2019imp\u00f4t \u00ab jeux vid\u00e9o \u00bb : un avantage fiscal modernis\u00e9\" href=\"https:\/\/www.weblex.fr\/weblex-actualite\/credit-dimpot-jeux-video-un-avantage-fiscal-modernise\" rel=\"nofollow noopener\" target=\"_blank\">Cr\u00e9dit d\u2019imp\u00f4t \u00ab jeux vid\u00e9o \u00bb : un avantage fiscal modernis\u00e9<\/a> \u00a9 Copyright WebLex &#8211; 2022<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/cijeuxvideo.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le cr\u00e9dit d\u2019imp\u00f4t en faveur de la cr\u00e9ation de jeux vid\u00e9o (CIJV) est mis \u00e0 jour. Sa nouvelle version est modernis\u00e9e afin de r\u00e9pondre au mieux aux enjeux actuels de la fili\u00e8re soumise \u00e0 une forte concurrence internationale. Quelles sont les nouveaut\u00e9s que vous devez conna\u00eetre ?<\/p>\n","protected":false},"author":0,"featured_media":6917,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-6916","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 \u00ab jeux vid\u00e9o \u00bb : un avantage fiscal modernis\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\/credit-dimpot-jeux-video-un-avantage-fiscal-modernise\/\" \/>\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 \u00ab jeux vid\u00e9o \u00bb : un avantage fiscal modernis\u00e9 - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Le cr\u00e9dit d\u2019imp\u00f4t en faveur de la cr\u00e9ation de jeux vid\u00e9o (CIJV) est mis \u00e0 jour. 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