{"id":7712,"date":"2023-03-15T05:46:00","date_gmt":"2023-03-15T04:46:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/organisme-de-gestion-agree-fin-de-la-reduction\/"},"modified":"2023-03-15T05:46:00","modified_gmt":"2023-03-15T04:46:00","slug":"organisme-de-gestion-agree-fin-de-la-reduction","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/organisme-de-gestion-agree-fin-de-la-reduction\/","title":{"rendered":"Organisme de gestion agr\u00e9\u00e9 : fin de la r\u00e9duction ?"},"content":{"rendered":"<p >La majoration des b\u00e9n\u00e9fices pour d\u00e9faut d\u2019adh\u00e9sion \u00e0 un organisme de gestion agr\u00e9\u00e9 a progressivement \u00e9t\u00e9 supprim\u00e9e, ces organismes perdant l\u00e0 un avantage \u00e0 l\u2019adh\u00e9sion. Reste la r\u00e9duction d\u2019imp\u00f4t dont b\u00e9n\u00e9ficient certains adh\u00e9rents. Une r\u00e9duction d\u2019imp\u00f4t menac\u00e9e ?<\/p>\n<div>\n<h2>Adh\u00e9sion \u00e0 un organisme de gestion agr\u00e9\u00e9 = r\u00e9duction d\u2019imp\u00f4t ?<\/h2>\n<p>Les entreprises, relevant de l\u2019imp\u00f4t sur le revenu et adh\u00e9rant \u00e0 un organisme de gestion agr\u00e9\u00e9 (OGA) b\u00e9n\u00e9ficiaient d\u2019avantages fiscaux.<\/p>\n<p>Le 1er avantage prenait la forme d\u2019une absence de majoration des revenus soumis \u00e0 l\u2019imp\u00f4t sur le revenu, dans la cat\u00e9gorie des b\u00e9n\u00e9fices industriels et commerciaux (BIC), non commerciaux (BNC) ou agricoles (BA).<\/p>\n<p>Il faut, en effet, rappeler que les entreprises qui n\u2019adh\u00e9raient pas \u00e0 un OGA voyaient leurs revenus imposables major\u00e9s de 25 % pour le calcul de l\u2019imp\u00f4t sur les b\u00e9n\u00e9fices. Cette majoration de 25 % a progressivement \u00e9t\u00e9 abaiss\u00e9e \u00e0 20 % en 2020, 15 % en 2021, 10 % en 2022 pour \u00eatre d\u00e9finitivement supprim\u00e9e \u00e0 compter de 2023.<\/p>\n<p>Le 2nd avantage fiscal prend la forme d\u2019une r\u00e9duction d\u2019imp\u00f4t correspondant aux d\u00e9penses expos\u00e9es pour la tenue de la comptabilit\u00e9 et l&#8217;adh\u00e9sion \u00e0 un organisme agr\u00e9\u00e9. Le montant de cette r\u00e9duction d&#8217;imp\u00f4t est limit\u00e9 aux deux tiers des d\u00e9penses expos\u00e9es pour la tenue de la comptabilit\u00e9 et pour l&#8217;adh\u00e9sion \u00e0 un OGA et ne peut exc\u00e9der 915 \u20ac par an.<\/p>\n<p>Interrog\u00e9 par un d\u00e9put\u00e9 sur la p\u00e9rennit\u00e9 de cet avantage fiscal, le Gouvernement a confirm\u00e9 qu\u2019il n\u2019\u00e9tait pas envisag\u00e9 de la supprimer.<\/p>\n<p>Source : R\u00e9ponse minist\u00e9rielle Giraud, Assembl\u00e9e Nationale, du 7 mars 2023, n\u00b0 3559<\/p>\n<p><a title=\"WebLex - Organisme de gestion agr\u00e9\u00e9 : fin de la r\u00e9duction ?\" href=\"https:\/\/www.weblex.fr\/weblex-actualite\/organisme-de-gestion-agree-fin-de-la-reduction\" target=\"_blank\" rel=\"noopener\">Organisme de gestion agr\u00e9\u00e9 : fin de la r\u00e9duction ?<\/a> \u00a9 Copyright WebLex &#8211; 2021<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/calcul5.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La majoration des b\u00e9n\u00e9fices pour d\u00e9faut d\u2019adh\u00e9sion \u00e0 un organisme de gestion agr\u00e9\u00e9 a progressivement \u00e9t\u00e9 supprim\u00e9e, ces organismes perdant l\u00e0 un avantage \u00e0 l\u2019adh\u00e9sion. Reste la r\u00e9duction d\u2019imp\u00f4t dont b\u00e9n\u00e9ficient certains adh\u00e9rents. Une r\u00e9duction d\u2019imp\u00f4t menac\u00e9e ?<\/p>\n","protected":false},"author":0,"featured_media":5674,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-7712","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>Organisme de gestion agr\u00e9\u00e9 : fin de la r\u00e9duction ? - 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\/organisme-de-gestion-agree-fin-de-la-reduction\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Organisme de gestion agr\u00e9\u00e9 : fin de la r\u00e9duction ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"La majoration des b\u00e9n\u00e9fices pour d\u00e9faut d\u2019adh\u00e9sion \u00e0 un organisme de gestion agr\u00e9\u00e9 a progressivement \u00e9t\u00e9 supprim\u00e9e, ces organismes perdant l\u00e0 un avantage \u00e0 l\u2019adh\u00e9sion. 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