{"id":9284,"date":"2023-12-11T00:00:00","date_gmt":"2023-12-10T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/pfu-bareme-progressif-de-limpot-sur-le-revenu-optez-au-bon-moment\/"},"modified":"2023-12-11T00:00:00","modified_gmt":"2023-12-10T23:00:00","slug":"pfu-bareme-progressif-de-limpot-sur-le-revenu-optez-au-bon-moment","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/pfu-bareme-progressif-de-limpot-sur-le-revenu-optez-au-bon-moment\/","title":{"rendered":"PFU, bar\u00e8me progressif de l\u2019imp\u00f4t sur le revenu : optez au bon moment !"},"content":{"rendered":"<p>Les revenus et gains du capital peuvent, sur option exerc\u00e9e au plus tard \u00e0 la date limite de d\u00e9claration d\u2019imp\u00f4t sur le revenu (IR), \u00eatre soumis au bar\u00e8me progressif de l\u2019IR et non pas au pr\u00e9l\u00e8vement forfaitaire unique. En cas de contr\u00f4le fiscal, une option tardive est-elle possible ? R\u00e9ponse du Gouvernement\u2026<\/p>\n<h2>Bar\u00e8me de l\u2019imp\u00f4t sur le revenu : une option tardive sous conditions<\/h2>\n<p>Pour m\u00e9moire, les revenus et gains du capital (dividendes, plus-values de vente de titres, etc.) per\u00e7us par les particuliers sont soumis, par principe, au pr\u00e9l\u00e8vement forfaitaire unique (PFU) au taux de 12,8 %, auquel s\u2019ajoutent les pr\u00e9l\u00e8vements sociaux au taux de 17,2 % (soit une taxation globale au taux de 30 %).<\/p>\n<p>Mais les particuliers y ayant un int\u00e9r\u00eat peuvent opter pour l\u2019imposition de ces revenus selon le bar\u00e8me progressif de l\u2019imp\u00f4t sur le revenu (IR). Cette option est globale et irr\u00e9vocable pour l\u2019ensemble des revenus et gains du capital de l\u2019ann\u00e9e.<\/p>\n<p>L\u2019option pour l\u2019imposition au bar\u00e8me progressif de l\u2019IR est \u00e0 exercer chaque ann\u00e9e, lors du d\u00e9p\u00f4t de la d\u00e9claration de revenus, et au plus tard avant la date limite de d\u00e9claration.<\/p>\n<p>Dans le cadre du droit \u00e0 l\u2019erreur, l\u2019administration fiscale admet que les personnes qui n\u2019ont pas opt\u00e9 pour l\u2019imposition au bar\u00e8me au moment de leur d\u00e9claration de revenus puissent le faire, a posteriori, sur demande expresse.<\/p>\n<p>Un d\u00e9put\u00e9 s\u2019interroge alors sur la situation dans laquelle un particulier, soumis \u00e0 un contr\u00f4le fiscal, souhaite exercer cette option tardivement ou y renoncer en cas de redressement portant sur des revenus et gains soumis, par principe, au PFU.<\/p>\n<p>Selon le Gouvernement, deux situations doivent \u00eatre distingu\u00e9es :<\/p>\n<ul>\n<li>si la personne a opt\u00e9, au moment de l\u2019\u00e9tablissement de sa d\u00e9claration de revenus, pour l\u2019imposition au bar\u00e8me progressif de l\u2019IR, les revenus et gains entrant dans le champ d\u2019application de cette option seront impos\u00e9s au bar\u00e8me en cas de contr\u00f4le. Tout retour en arri\u00e8re est impossible au titre de cette ann\u00e9e ;<\/li>\n<li>si la personne n\u2019a pas opt\u00e9, au moment de l\u2019\u00e9tablissement de sa d\u00e9claration de revenus, pour l\u2019imposition au bar\u00e8me progressif de l\u2019IR, elle peut le faire, a posteriori, au cours d\u2019un contr\u00f4le fiscal. Dans ce cadre, les revenus initialement d\u00e9clar\u00e9s, ainsi que ceux rectifi\u00e9s, seront soumis au bar\u00e8me.<\/li>\n<\/ul>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/questions.assemblee-nationale.fr\/q16\/16-3778QE.htm\" rel=\"noopener\" target=\"_blank\">R\u00e9ponse minist\u00e9rielle Klinkert du 24 octobre 2023, Assembl\u00e9e nationale, n\u00b03778 : \u00ab Pr\u00e9l\u00e8vement forfaitaire unique sur les revenus de capital \u00bb<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/pfu-bareme-progressif-de-l-impot-sur-le-revenu-optez-au-bon-moment\" target=\"_blank\" rel=\"noopener\">PFU, bar\u00e8me progressif de l\u2019imp\u00f4t sur le revenu : optez au bon moment !<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/option.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les revenus et gains du capital peuvent, sur option exerc\u00e9e au plus tard \u00e0 la date limite de d\u00e9claration d\u2019imp\u00f4t sur le revenu (IR), \u00eatre soumis au bar\u00e8me progressif de l\u2019IR et non pas au pr\u00e9l\u00e8vement forfaitaire unique. En cas de contr\u00f4le fiscal, une option tardive est-elle possible ? R\u00e9ponse du Gouvernement\u2026<\/p>\n","protected":false},"author":0,"featured_media":9285,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,10],"tags":[],"class_list":["post-9284","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>PFU, bar\u00e8me progressif de l\u2019imp\u00f4t sur le revenu : optez au bon moment ! - 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\/pfu-bareme-progressif-de-limpot-sur-le-revenu-optez-au-bon-moment\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"PFU, bar\u00e8me progressif de l\u2019imp\u00f4t sur le revenu : optez au bon moment ! - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Les revenus et gains du capital peuvent, sur option exerc\u00e9e au plus tard \u00e0 la date limite de d\u00e9claration d\u2019imp\u00f4t sur le revenu (IR), \u00eatre soumis au bar\u00e8me progressif de l\u2019IR et non pas au pr\u00e9l\u00e8vement forfaitaire unique. En cas de contr\u00f4le fiscal, une option tardive est-elle possible ? 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