{"id":871,"date":"2021-01-05T05:47:00","date_gmt":"2021-01-05T04:47:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/aides-en-faveur-des-entreprises-des-amenagements-fiscaux-a-connaitre\/"},"modified":"2021-04-22T03:00:28","modified_gmt":"2021-04-22T01:00:28","slug":"aides-en-faveur-des-entreprises-des-amenagements-fiscaux-a-connaitre","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/aides-en-faveur-des-entreprises-des-amenagements-fiscaux-a-connaitre\/","title":{"rendered":"Aides en faveur des entreprises : des am\u00e9nagements (fiscaux) \u00e0 conna\u00eetre\u2026"},"content":{"rendered":"<p >La situation \u00e9conomique n\u2019est pas optimale, loin de l\u00e0, et nombre d\u2019entreprises peuvent conna\u00eetre des situations difficiles. C\u2019est pour cette raison que la Loi de Finances pour 2021 am\u00e9nage deux dispositifs fiscaux en faveur de certaines entreprises plac\u00e9es en proc\u00e9dure de conciliation : les abandons de cr\u00e9ances et le remboursement de cr\u00e9ances. Explications\u2026<\/p>\n<div>\n<h2> Abandon de cr\u00e9ances et cr\u00e9ances de carry-back : du nouveau !<\/h2>\n<ul>\n<li><strong> Abandons de cr\u00e9ances <\/strong><\/li>\n<\/ul>\n<p>Actuellement, les abandons de cr\u00e9ances \u00e0 caract\u00e8re commercial accord\u00e9s \u00e0 une soci\u00e9t\u00e9 faisant l\u2019objet d\u2019un plan de sauvegarde ou plac\u00e9e en redressement judiciaire sont syst\u00e9matiquement d\u00e9ductibles, sans conditions ni limites, quand bien m\u00eame ils ne sont pas consentis dans le cadre de la gestion normale de la soci\u00e9t\u00e9 qui les consent ; corr\u00e9lativement, un tel abandon est imposable au niveau de l\u2019entreprise qui le re\u00e7oit.<\/p>\n<p>La Loi de Finances pour 2021 pr\u00e9cise que le m\u00eame r\u00e9gime fiscal s\u2019applique, \u00e0 compter du 1er janvier 2021, aux abandons de cr\u00e9ances consentis en application d\u2019un accord constat\u00e9 ou homologu\u00e9 par le juge dans le cadre d\u2019une proc\u00e9dure de conciliation.<\/p>\n<ul>\n<li><strong> Cr\u00e9ance de carry-back <\/strong><\/li>\n<\/ul>\n<p>Si votre soci\u00e9t\u00e9 (soumise \u00e0 l\u2019IS) constate un d\u00e9ficit, ce dernier est, par principe, report\u00e9 sans limite de dur\u00e9e sur les b\u00e9n\u00e9fices futurs, jusqu\u2019\u00e0 \u00e9puisement.<\/p>\n<p>Mais vous pouvez aussi choisir d\u2019opter pour le report en arri\u00e8re du d\u00e9ficit subi par la soci\u00e9t\u00e9 : concr\u00e8tement, vous imputez le d\u00e9ficit subi au titre de votre dernier exercice (que vous venez de cl\u00f4turer) sur le b\u00e9n\u00e9fice de l\u2019exercice pr\u00e9c\u00e9dent. Comment est-ce possible ?<\/p>\n<p>Cette imputation fait na\u00eetre une cr\u00e9ance fiscale, qui correspond, en pratique, \u00e0 l&#8217;exc\u00e9dent d&#8217;imp\u00f4t sur les soci\u00e9t\u00e9s (IS) que vous avez ant\u00e9rieurement vers\u00e9. Cette cr\u00e9ance fiscale pourra \u00eatre utilis\u00e9e pour payer l\u2019IS que vous devrez verser au titre des exercices suivants. A d\u00e9faut d&#8217;imputation possible dans les 5 ans, cette cr\u00e9ance fiscale vous est rembours\u00e9e.<\/p>\n<p>La Loi de Finances pour 2021 pr\u00e9cise que les entreprises (soumises \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s) faisant l\u2019objet d\u2019une proc\u00e9dure de conciliation peuvent obtenir le remboursement imm\u00e9diat de leurs cr\u00e9ances de carry-back constat\u00e9es \u00e0 compter du 1er janvier 2021 et non encore utilis\u00e9es \u00e0 la date de la d\u00e9cision du tribunal ouvrant la proc\u00e9dure.<\/p>\n<p><span style=\"text-decoration: underline;\">Source :<\/span> Loi de Finances pour 2021, n\u00b0 2020-1721, du 29 d\u00e9cembre 2020, article 19<\/p>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/aides-en-faveur-des-entreprises-des-amenagements-fiscaux-a-connaitre\" target=\"_blank\" rel=\"noopener\">Aides en faveur des entreprises : des am\u00e9nagements (fiscaux) \u00e0 conna\u00eetre\u2026<\/a> \u00a9 Copyright WebLex &#8211; 2021<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/impotstaxes2017.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La situation \u00e9conomique n\u2019est pas optimale, loin de l\u00e0, et nombre d\u2019entreprises peuvent conna\u00eetre des situations difficiles. C\u2019est pour cette raison que la Loi de Finances pour 2021 am\u00e9nage deux dispositifs fiscaux en faveur de certaines entreprises plac\u00e9es en proc\u00e9dure de conciliation : les abandons de cr\u00e9ances et le remboursement de cr\u00e9ances. Explications\u2026<\/p>\n","protected":false},"author":0,"featured_media":300,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-871","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>Aides en faveur des entreprises : des am\u00e9nagements (fiscaux) \u00e0 conna\u00eetre\u2026 - 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\/aides-en-faveur-des-entreprises-des-amenagements-fiscaux-a-connaitre\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Aides en faveur des entreprises : des am\u00e9nagements (fiscaux) \u00e0 conna\u00eetre\u2026 - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"La situation \u00e9conomique n\u2019est pas optimale, loin de l\u00e0, et nombre d\u2019entreprises peuvent conna\u00eetre des situations difficiles. 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