{"id":7714,"date":"2023-03-16T05:47:00","date_gmt":"2023-03-16T04:47:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/reduction-dimpot-ir-pme-reconduction-du-taux-de-25\/"},"modified":"2023-03-16T05:47:00","modified_gmt":"2023-03-16T04:47:00","slug":"reduction-dimpot-ir-pme-reconduction-du-taux-de-25","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/reduction-dimpot-ir-pme-reconduction-du-taux-de-25\/","title":{"rendered":"R\u00e9duction d\u2019imp\u00f4t \u00ab IR-PME \u00bb : reconduction du taux de 25 % !"},"content":{"rendered":"<p >Initialement fix\u00e9 \u00e0 18 %, le taux de la r\u00e9duction d\u2019imp\u00f4t sur le revenu dite \u00ab IR-PME \u00bb a \u00e9t\u00e9 port\u00e9 \u00e0 25 % pour les investissements r\u00e9alis\u00e9s jusqu\u2019au 31 d\u00e9cembre 2023\u2026 Mais \u00e0 partir de quand ce taux de 25 % s\u2019applique-t-il ?<\/p>\n<div>\n<h2>\u00ab R\u00e9duction d\u2019imp\u00f4t Madelin \u00bb ou \u00ab IR-PME \u00bb : 25 % pour une ann\u00e9e suppl\u00e9mentaire !<\/h2>\n<p>Les particuliers qui souscrivent au capital d\u2019une soci\u00e9t\u00e9 en r\u00e9alisant des apports peuvent, sous certaines conditions, b\u00e9n\u00e9ficier d\u2019une r\u00e9duction d\u2019imp\u00f4t sur le revenu appel\u00e9e \u00ab r\u00e9duction d\u2019imp\u00f4t Madelin \u00bb, ou \u00ab IR-PME \u00bb.<\/p>\n<p>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<p>Temporairement, le taux de cet avantage fiscal a \u00e9t\u00e9 port\u00e9 \u00e0 25 % pour les investissements r\u00e9alis\u00e9s :<\/p>\n<ul>\n<li>entre le 10 ao\u00fbt 2020 et le 31 d\u00e9cembre 2020 ;<\/li>\n<li>entre le 9 mai 2021 et le 31 d\u00e9cembre 2021 ;<\/li>\n<li>entre le 18 mars 2022 et le 31 d\u00e9cembre 2022 ;<\/li>\n<\/ul>\n<p>Cette ann\u00e9e encore, la loi de finances a port\u00e9 le taux de cet avantage fiscal \u00e0 25 % pour les investissements r\u00e9alis\u00e9s jusqu\u2019au 31 d\u00e9cembre 2023.<\/p>\n<p>Pour autant, il \u00e9tait pr\u00e9vu que cette nouveaut\u00e9 ne concerne que les versements effectu\u00e9s \u00e0 compter d\u2019une date fix\u00e9e par d\u00e9cret\u2026 qui vient tout juste d\u2019\u00eatre publi\u00e9 !<\/p>\n<p>En cons\u00e9quence, pour les investissements r\u00e9alis\u00e9s entre le 12 mars 2023 et le 31 d\u00e9cembre 2023, le taux de la r\u00e9duction d\u2019imp\u00f4t est effectivement port\u00e9 \u00e0 25 %.<\/p>\n<p>Sont concern\u00e9es les souscriptions :<\/p>\n<ul>\n<li>au capital des PME ;<\/li>\n<li>au capital des ESUS (entreprises solidaires d\u2019utilit\u00e9 sociale) ;<\/li>\n<li>de parts de FCPI (fonds communs de placement dans l\u2019innovation) ;<\/li>\n<li>de parts de FIP (fonds d\u2019investissements de proximit\u00e9).<\/li>\n<\/ul>\n<p>Source : D\u00e9cret n\u00b0 2023-176 du 10 mars 2023 fixant la date d&#8217;entr\u00e9e en vigueur des dispositions relatives \u00e0 la r\u00e9duction d&#8217;imp\u00f4t pour souscription en num\u00e9raire au capital des petites et moyennes entreprises issues de l&#8217;article 17 de la loi n\u00b0 2021-1726 du 30 d\u00e9cembre 2022 de finances rectificative pour 2023<\/p>\n<p><a title=\"WebLex - R\u00e9duction d\u2019imp\u00f4t \u00ab IR-PME \u00bb : on prend les m\u00eames et on recommence !\" href=\"https:\/\/www.weblex.fr\/weblex-actualite\/reduction-dimpot-ir-pme-reconduction-du-taux-de-25\" target=\"_blank\" rel=\"noopener\">R\u00e9duction d\u2019imp\u00f4t \u00ab IR-PME \u00bb : on prend les m\u00eames et on recommence !<\/a> \u00a9 Copyright WebLex &#8211; 2023<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/calculatriceimpots.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Initialement fix\u00e9 \u00e0 18 %, le taux de la r\u00e9duction d\u2019imp\u00f4t sur le revenu dite \u00ab IR-PME \u00bb a \u00e9t\u00e9 port\u00e9 \u00e0 25 % pour les investissements r\u00e9alis\u00e9s jusqu\u2019au 31 d\u00e9cembre 2023\u2026 Mais \u00e0 partir de quand ce taux de 25 % s\u2019applique-t-il ?<\/p>\n","protected":false},"author":0,"featured_media":7715,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,10],"tags":[],"class_list":["post-7714","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>R\u00e9duction d\u2019imp\u00f4t \u00ab IR-PME \u00bb : reconduction du taux de 25 % ! 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