{"id":7575,"date":"2023-02-22T05:45:00","date_gmt":"2023-02-22T04:45:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/gros-plan-sur-le-credit-dimpot-cinema\/"},"modified":"2023-02-22T05:45:00","modified_gmt":"2023-02-22T04:45:00","slug":"gros-plan-sur-le-credit-dimpot-cinema","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/gros-plan-sur-le-credit-dimpot-cinema\/","title":{"rendered":"Gros plan sur le cr\u00e9dit d\u2019imp\u00f4t \u00ab cin\u00e9ma \u00bb"},"content":{"rendered":"

Pour encourager et stimuler la cr\u00e9ation d\u2019\u0153uvres cin\u00e9matographiques au sein de l\u2019hexagone, il existe plusieurs avantages fiscaux sp\u00e9cifiques, parmi lesquels le cr\u00e9dit d\u2019imp\u00f4t pour d\u00e9penses de production d\u00e9l\u00e9gu\u00e9e d\u2019\u0153uvres cin\u00e9matographiques et audiovisuelles. Quoi de neuf ?<\/p>\n

\n

Prolongation du cr\u00e9dit d\u2019imp\u00f4t \u00ab cin\u00e9ma \u00bb pour l\u2019adaptation de spectacles \u00e0 l\u2019\u00e9cran<\/h2>\n

Pour favoriser la production cin\u00e9matographique fran\u00e7aise, il a \u00e9t\u00e9 mis en place un cr\u00e9dit d\u2019imp\u00f4t qui profite, sous conditions, aux entreprises de production d\u00e9l\u00e9gu\u00e9es.<\/p>\n

N\u00e9anmoins, toutes les \u0153uvres cin\u00e9matographiques ne peuvent pas y pr\u00e9tendre. Il faut, notamment, qu\u2019il s\u2019agisse d\u2019une fiction, d\u2019un film d\u2019animation, ou d\u2019un documentaire.<\/p>\n

En principe, les adaptations audiovisuelles de spectacles n\u2019\u00e9taient pas admises au b\u00e9n\u00e9fice de cet avantage fiscal. Cependant, dans cette m\u00eame logique d\u2019aide \u00e0 la cr\u00e9ation, il a \u00e9t\u00e9 admis leur \u00e9ligibilit\u00e9 pour les d\u00e9penses engag\u00e9es en 2021 et 2022.<\/p>\n

Fin 2022, un doute a envahi la profession : cette d\u00e9rogation va-t-elle \u00eatre prolong\u00e9e ?<\/p>\n

Et la r\u00e9ponse fut positive ! La loi de finance pour 2023 a pr\u00e9vu, en effet, de prolonger cette d\u00e9rogation jusqu\u2019au 31 d\u00e9cembre 2024\u2026 Mais \u00e0 compter d\u2019une date fix\u00e9e par d\u00e9cret\u2026 publi\u00e9 apr\u00e8s obtention, par le Gouvernement fran\u00e7ais, de l\u2019avis favorable de la Commission europ\u00e9enne.<\/p>\n

Un avis favorable qui a \u00e9t\u00e9 obtenu ! La prolongation du cr\u00e9dit d\u2019imp\u00f4t pour les d\u00e9penses d\u2019adaptations audiovisuelles est donc pleinement effective depuis le 12 f\u00e9vrier 2023.<\/p>\n

Source<\/span> : D\u00e9cret n\u00b0 2023-85 du 10 f\u00e9vrier 2023 fixant l’entr\u00e9e en vigueur des dispositions relatives au cr\u00e9dit d’imp\u00f4t pour d\u00e9penses de production d\u00e9l\u00e9gu\u00e9e d’\u0153uvres cin\u00e9matographiques et audiovisuelles pr\u00e9vues au I de l’article 38 de la loi n\u00b0 2022-1726 du 30 d\u00e9cembre 2022 de finances pour 2023<\/p>\n

Gros plan sur le cr\u00e9dit d\u2019imp\u00f4t \u00ab cin\u00e9ma \u00bb<\/a> \u00a9 Copyright WebLex – 2023<\/p>\n<\/div>\n

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

Pour encourager et stimuler la cr\u00e9ation d\u2019\u0153uvres cin\u00e9matographiques au sein de l\u2019hexagone, il existe plusieurs avantages fiscaux sp\u00e9cifiques, parmi lesquels le cr\u00e9dit d\u2019imp\u00f4t pour d\u00e9penses de production d\u00e9l\u00e9gu\u00e9e d\u2019\u0153uvres cin\u00e9matographiques et audiovisuelles. Quoi de neuf ?<\/p>\n","protected":false},"author":0,"featured_media":3493,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-7575","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"\nGros plan sur le cr\u00e9dit d\u2019imp\u00f4t \u00ab cin\u00e9ma \u00bb - 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\/gros-plan-sur-le-credit-dimpot-cinema\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Gros plan sur le cr\u00e9dit d\u2019imp\u00f4t \u00ab cin\u00e9ma \u00bb - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Pour encourager et stimuler la cr\u00e9ation d\u2019\u0153uvres cin\u00e9matographiques au sein de l\u2019hexagone, il existe plusieurs avantages fiscaux sp\u00e9cifiques, parmi lesquels le cr\u00e9dit d\u2019imp\u00f4t pour d\u00e9penses de production d\u00e9l\u00e9gu\u00e9e d\u2019\u0153uvres cin\u00e9matographiques et audiovisuelles. 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