{"id":9220,"date":"2023-11-28T00:00:00","date_gmt":"2023-11-27T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/indemnites-de-depart-a-la-retraite-une-imposition-etalee\/"},"modified":"2023-11-28T00:00:00","modified_gmt":"2023-11-27T23:00:00","slug":"indemnites-de-depart-a-la-retraite-une-imposition-etalee","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/indemnites-de-depart-a-la-retraite-une-imposition-etalee\/","title":{"rendered":"Indemnit\u00e9s de d\u00e9part \u00e0 la retraite : une imposition \u00e9tal\u00e9e ?"},"content":{"rendered":"<p>En 2019, le dispositif optionnel d\u2019\u00e9talement de l\u2019imp\u00f4t sur le revenu d\u00fb sur la fraction imposable des indemnit\u00e9s de d\u00e9part \u00e0 la retraite a \u00e9t\u00e9 supprim\u00e9. Une suppression probl\u00e9matique, selon un d\u00e9put\u00e9, notamment au regard du contexte inflationniste actuel. Qu\u2019en pense le Gouvernement ?<\/p>\n<h2>Indemnit\u00e9s de d\u00e9part \u00e0 la retraite : un dispositif fiscal ressuscit\u00e9 ?<\/h2>\n<p>La mise en place du pr\u00e9l\u00e8vement \u00e0 la source de l\u2019imp\u00f4t sur le revenu, en 2019, a entra\u00een\u00e9 la disparition de certains dispositifs fiscaux.<\/p>\n<p>Parmi eux, un dispositif optionnel d\u2019\u00e9talement qui permettait de r\u00e9partir sur 4 ann\u00e9es la fraction imposable des indemnit\u00e9s de d\u00e9part volontaire en retraite ou de mise \u00e0 la retraite, donc d\u2019\u00e9taler le paiement de l\u2019imp\u00f4t sur 4 ann\u00e9es.<\/p>\n<p>Interrog\u00e9 sur la possibilit\u00e9 de restaurer ce dispositif de faveur au regard des probl\u00e9matiques li\u00e9es \u00e0 l\u2019inflation, le Gouvernement r\u00e9pond par la n\u00e9gative.<\/p>\n<p>Il en profite pour rappeler que :<\/p>\n<ul>\n<li>si le d\u00e9part du salari\u00e9 intervient dans le cadre d\u2019une mise \u00e0 la retraite d\u00e9cid\u00e9e par l\u2019employeur, l\u2019indemnit\u00e9 vers\u00e9e \u00e0 cette occasion est exon\u00e9r\u00e9e d\u2019imp\u00f4t dans la limite du plus \u00e9lev\u00e9 des deux montants suivants :\n<ul>\n<li>le montant l\u00e9gal ou conventionnel ;<\/li>\n<li>50 % de l\u2019indemnit\u00e9 totale ou double de la r\u00e9mun\u00e9ration annuelle brute de l\u2019ann\u00e9e civile pr\u00e9c\u00e9dente, dans la limite de 5 fois le plafond annuel de la s\u00e9curit\u00e9 sociale ;<\/li>\n<\/ul>\n<\/li>\n<li>il est toujours possible de demander l\u2019application du m\u00e9canisme du quotient pour le calcul de l\u2019imp\u00f4t sur le revenu d\u00fb au titre des indemnit\u00e9s de d\u00e9part \u00e0 la retraite. Pour m\u00e9moire, le syst\u00e8me du quotient, qui s\u2019applique aux revenus exceptionnels ou diff\u00e9r\u00e9s, consiste \u00e0 ajouter le quart du revenu exceptionnel au revenu ordinaire, puis \u00e0 multiplier par 4 le suppl\u00e9ment d\u2019imp\u00f4t correspondant.<\/li>\n<\/ul>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/questions.assemblee-nationale.fr\/q16\/16-2763QE.htm\" rel=\"noopener\" target=\"_blank\">R\u00e9ponse minist\u00e9rielle Molac du 21 novembre 2023, Assembl\u00e9e nationale, no 2763 : \u00ab R\u00e9gime d\u2019imposition des indemnit\u00e9s de d\u00e9part \u00e0 la retraite \u00bb<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/indemnites-de-depart-a-la-retraite-une-imposition-etalee\" target=\"_blank\" rel=\"noopener\">Indemnit\u00e9s de d\u00e9part \u00e0 la retraite : une imposition \u00e9tal\u00e9e ?<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/retraiteimpot.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>En 2019, le dispositif optionnel d\u2019\u00e9talement de l\u2019imp\u00f4t sur le revenu d\u00fb sur la fraction imposable des indemnit\u00e9s de d\u00e9part \u00e0 la retraite a \u00e9t\u00e9 supprim\u00e9. Une suppression probl\u00e9matique, selon un d\u00e9put\u00e9, notamment au regard du contexte inflationniste actuel. Qu\u2019en pense le Gouvernement ?<\/p>\n","protected":false},"author":0,"featured_media":9221,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,10],"tags":[],"class_list":["post-9220","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>Indemnit\u00e9s de d\u00e9part \u00e0 la retraite : une imposition \u00e9tal\u00e9e ? - 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\/indemnites-de-depart-a-la-retraite-une-imposition-etalee\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Indemnit\u00e9s de d\u00e9part \u00e0 la retraite : une imposition \u00e9tal\u00e9e ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"En 2019, le dispositif optionnel d\u2019\u00e9talement de l\u2019imp\u00f4t sur le revenu d\u00fb sur la fraction imposable des indemnit\u00e9s de d\u00e9part \u00e0 la retraite a \u00e9t\u00e9 supprim\u00e9. 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