{"id":7237,"date":"2023-01-09T05:50:00","date_gmt":"2023-01-09T04:50:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/reduction-ir-pme-encore-du-nouveau-en-2023\/"},"modified":"2023-01-09T05:50:00","modified_gmt":"2023-01-09T04:50:00","slug":"reduction-ir-pme-encore-du-nouveau-en-2023","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/reduction-ir-pme-encore-du-nouveau-en-2023\/","title":{"rendered":"R\u00e9duction \u00ab IR PME \u00bb : (encore) du nouveau en 2023 !"},"content":{"rendered":"

Si vous investissez dans une PME, vous pourrez b\u00e9n\u00e9ficier, sous conditions, d\u2019une r\u00e9duction d\u2019imp\u00f4t sur le revenu. Une r\u00e9duction d\u2019imp\u00f4t qui existe depuis longtemps et qui fait l\u2019objet d\u2019am\u00e9nagements, tous les ans. Et 2023 n\u2019\u00e9chappe pas \u00e0 cette r\u00e8gle\u2026<\/p>\n

\n

Souscription au capital d\u2019une PME et r\u00e9duction d\u2019imp\u00f4t : quel taux ?<\/h2>\n

Si vous souscrivez au capital d\u2019une soci\u00e9t\u00e9 en r\u00e9alisant des apports en num\u00e9raire, vous pourrez, sous certaines conditions, b\u00e9n\u00e9ficier d\u2019une r\u00e9duction d\u2019imp\u00f4t sur le revenu (IR) appel\u00e9e \u00ab r\u00e9duction d\u2019imp\u00f4t Madelin \u00bb, ou \u00ab IR-PME \u00bb.<\/p>\n

Initialement, la r\u00e9duction d\u2019imp\u00f4t \u00e9tait \u00e9gale \u00e0 18 % du montant vers\u00e9, retenu dans la limite maximale de 50 000 \u20ac (pour les personnes seules) ou 100 000 \u20ac (pour les personnes mari\u00e9es ou pacs\u00e9es, et soumises \u00e0 imposition commune).<\/p>\n

Temporairement, le taux de cet avantage fiscal a \u00e9t\u00e9 port\u00e9 \u00e0 25 % pour les investissements r\u00e9alis\u00e9s entre le 18 mars 2022 et le 31 d\u00e9cembre 2022.<\/p>\n

La loi de finances pour 2023 maintient ce taux \u00e0 25 % pour les versements effectu\u00e9s jusqu’au 31 d\u00e9cembre 2023. Mais cette nouveaut\u00e9 ne concerne que les versements effectu\u00e9s \u00e0 compter d\u2019une date fix\u00e9e par d\u00e9cret, qui ne sera publi\u00e9 qu\u2019apr\u00e8s obtention, par le Gouvernement, de la d\u00e9cision de la Commission europ\u00e9enne attestant de la conformit\u00e9 de cette mesure avec le droit de l\u2019Union europ\u00e9enne.<\/p>\n

Il faut noter que cet am\u00e9nagement concerne \u00e9galement la r\u00e9duction d\u2019imp\u00f4t pour souscription de parts de fonds communs de placement dans l\u2019innovation (FCPI) ou de fonds d\u2019investissements de proximit\u00e9 (FIP).<\/p>\n

Quant \u00e0 la r\u00e9duction d\u2019imp\u00f4t sur le revenu pour souscription au capital de soci\u00e9t\u00e9s fonci\u00e8res solidaires, son taux est lui aussi fix\u00e9 \u00e0 25 % pour les versements effectu\u00e9s jusqu’au 31 d\u00e9cembre 2023 (au lieu du 31 d\u00e9cembre 2022).<\/p>\n

Source<\/span> : Loi de finances pour 2023 du 30 d\u00e9cembre 2022, n\u00b0 2022-1726, article 17<\/p>\n

R\u00e9duction \u00ab IR PME \u00bb : (encore) du nouveau en 2023 !<\/a>\u00a9 Copyright WebLex – 2023<\/p>\n<\/div>\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

Si vous investissez dans une PME, vous pourrez b\u00e9n\u00e9ficier, sous conditions, d\u2019une r\u00e9duction d\u2019imp\u00f4t sur le revenu. Une r\u00e9duction d\u2019imp\u00f4t qui existe depuis longtemps et qui fait l\u2019objet d\u2019am\u00e9nagements, tous les ans. Et 2023 n\u2019\u00e9chappe pas \u00e0 cette r\u00e8gle\u2026<\/p>\n","protected":false},"author":0,"featured_media":7238,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,10],"tags":[],"class_list":["post-7237","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","category-le-coin-du-dirigeant"],"acf":[],"yoast_head":"\nR\u00e9duction \u00ab IR PME \u00bb : (encore) du nouveau en 2023 ! - 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-ir-pme-encore-du-nouveau-en-2023\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"R\u00e9duction \u00ab IR PME \u00bb : (encore) du nouveau en 2023 ! - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Si vous investissez dans une PME, vous pourrez b\u00e9n\u00e9ficier, sous conditions, d\u2019une r\u00e9duction d\u2019imp\u00f4t sur le revenu. 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