{"id":872,"date":"2021-01-05T05:46:00","date_gmt":"2021-01-05T04:46:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/covid-19-une-aide-exoneree-dimpot-et-de-charges\/"},"modified":"2021-04-22T03:00:31","modified_gmt":"2021-04-22T01:00:31","slug":"covid-19-une-aide-exoneree-dimpot-et-de-charges","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/covid-19-une-aide-exoneree-dimpot-et-de-charges\/","title":{"rendered":"Covid-19 : une aide exon\u00e9r\u00e9e d\u2019imp\u00f4t et de charges ?"},"content":{"rendered":"<p >Les travailleurs ind\u00e9pendants ont pu percevoir en 2020 une aide exceptionnelle du Conseil de la Protection Sociale des Travailleurs Ind\u00e9pendants (CPSTI). La question qui se pose est de savoir si cette aide sera exon\u00e9r\u00e9e d\u2019imp\u00f4t et de cotisations. R\u00e9ponse\u2026<\/p>\n<div>\n<h2> Aide CPSTI : pas d\u2019imp\u00f4t, ni de cotisations sociales ?<\/h2>\n<p>Depuis le 23 mars 2020, \u00e0 titre exceptionnel, le Conseil de la protection sociale des travailleurs ind\u00e9pendants (CPSTI) est autoris\u00e9 \u00e0 affecter en 2020 une partie des r\u00e9serves financi\u00e8res des r\u00e9gimes d&#8217;assurance vieillesse compl\u00e9mentaire et des r\u00e9gimes d&#8217;invalidit\u00e9-d\u00e9c\u00e8s qu\u2019il g\u00e8re, au financement d&#8217;une aide financi\u00e8re exceptionnelle.<\/p>\n<p>Cette aide, d\u2019un montant maximal de 1 500 \u20ac, est destin\u00e9e aux cotisants et, le cas \u00e9ch\u00e9ant, \u00e0 leurs conjoints collaborateurs afin de faire face aux difficult\u00e9s \u00e9conomiques et sociales li\u00e9es \u00e0 l&#8217;\u00e9pid\u00e9mie de covid-19.<\/p>\n<p>Cette aide est exon\u00e9r\u00e9e d\u2019imp\u00f4t sur le revenu (IR), d\u2019imp\u00f4t sur les soci\u00e9t\u00e9s (IS), et de toutes les contributions sociales d\u2019origine l\u00e9gale ou conventionnelle.<\/p>\n<p>Cette exon\u00e9ration est toutefois soumise au respect du plafonnement applicable en mati\u00e8re de r\u00e9glementation europ\u00e9enne relative aux aides de minimis.<\/p>\n<p>Pour m\u00e9moire, cette r\u00e9glementation pr\u00e9voit que le total des avantages fiscaux dont peut b\u00e9n\u00e9ficier une entreprise est limit\u00e9 \u00e0 200 000 \u20ac sur une p\u00e9riode glissante de 3 ans.<\/p>\n<p>Enfin, notez qu\u2019il ne sera pas tenu compte du montant de cette aide pour l\u2019appr\u00e9ciation des limites :<\/p>\n<ul>\n<li>des r\u00e9gimes micro-BIC (b\u00e9n\u00e9fices industriels et commerciaux) et micro-BNC (b\u00e9n\u00e9fices non commerciaux) ;<\/li>\n<li>du r\u00e9gime simplifi\u00e9 pour les entreprises relevant des BIC ;<\/li>\n<li>du r\u00e9gime d\u2019exon\u00e9ration des plus-values professionnelles qui est fonction du montant des recettes de l\u2019entreprise.<\/li>\n<\/ul>\n<p>Cette exon\u00e9ration d\u2019imp\u00f4t s\u2019applique \u00e9galement, dans les m\u00eames conditions, aux aides financi\u00e8res exceptionnelles vers\u00e9es aux travailleurs ind\u00e9pendants par la Cnav-PL (Caisse nationale d&#8217;assurance vieillesse des professions lib\u00e9rales) et la CNBF (caisse nationale des barreaux fran\u00e7ais).<\/p>\n<p>Source : Loi de Finances pour 2021, n\u00b0 2020-1721, du 29 d\u00e9cembre 2020, article 26<\/p>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/covid-19-une-aide-exoneree-dimpot-et-de-charges\" target=\"_blank\" rel=\"noopener\">Covid-19 : une aide exon\u00e9r\u00e9e d\u2019imp\u00f4t et de charges ?<\/a> \u00a9 Copyright WebLex &#8211; 2021<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/aidefinanciere2.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les travailleurs ind\u00e9pendants ont pu percevoir en 2020 une aide exceptionnelle du Conseil de la Protection Sociale des Travailleurs Ind\u00e9pendants (CPSTI). La question qui se pose est de savoir si cette aide sera exon\u00e9r\u00e9e d\u2019imp\u00f4t et de cotisations. R\u00e9ponse\u2026<\/p>\n","protected":false},"author":0,"featured_media":3441,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,10],"tags":[],"class_list":["post-872","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>Covid-19 : une aide exon\u00e9r\u00e9e d\u2019imp\u00f4t et de charges ? - 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\/covid-19-une-aide-exoneree-dimpot-et-de-charges\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Covid-19 : une aide exon\u00e9r\u00e9e d\u2019imp\u00f4t et de charges ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Les travailleurs ind\u00e9pendants ont pu percevoir en 2020 une aide exceptionnelle du Conseil de la Protection Sociale des Travailleurs Ind\u00e9pendants (CPSTI). 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