{"id":9428,"date":"2024-01-16T00:00:00","date_gmt":"2024-01-15T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/associes-de-societe-dexercice-liberal-sel-le-point-sur-le-regime-fiscal-applicable\/"},"modified":"2024-01-16T00:00:00","modified_gmt":"2024-01-15T23:00:00","slug":"associes-de-societe-dexercice-liberal-sel-le-point-sur-le-regime-fiscal-applicable","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/associes-de-societe-dexercice-liberal-sel-le-point-sur-le-regime-fiscal-applicable\/","title":{"rendered":"Associ\u00e9s de soci\u00e9t\u00e9 d\u2019exercice lib\u00e9ral (SEL) : le point sur le r\u00e9gime fiscal applicable"},"content":{"rendered":"<p>Le r\u00e9gime fiscal applicable aux associ\u00e9s de soci\u00e9t\u00e9 d\u2019exercice lib\u00e9ral (SEL) n\u2019est pas le plus simple \u00e0 manier. C\u2019est pourquoi, l\u2019administration fiscale a d\u00e9cid\u00e9 de clarifier les choses dans sa documentation. Explications.<\/p>\n<h2>En mati\u00e8re d\u2019imp\u00f4t sur le revenu<\/h2>\n<p>La cat\u00e9gorie dans laquelle sont impos\u00e9es les r\u00e9mun\u00e9rations per\u00e7ues par les associ\u00e9s de soci\u00e9t\u00e9 d\u2019exercice lib\u00e9ral (SEL) est li\u00e9e \u00e0 l\u2019existence ou non d\u2019un lien de subordination entre l\u2019associ\u00e9 et la SEL.<\/p>\n<p>Par cons\u00e9quent, ces r\u00e9mun\u00e9rations seront tax\u00e9es \u00e0 l\u2019imp\u00f4t sur le revenu (IR) dans la cat\u00e9gorie des b\u00e9n\u00e9fices non commerciaux (BNC) si l\u2019activit\u00e9 est exerc\u00e9e \u00e0 titre lib\u00e9ral dans la soci\u00e9t\u00e9. En revanche, s\u2019il est d\u00e9montr\u00e9 qu\u2019il existe un lien de subordination entre l\u2019associ\u00e9 et la SEL, les r\u00e9mun\u00e9rations seront impos\u00e9es dans la cat\u00e9gorie des traitements et salaires.<\/p>\n<p>Une r\u00e9ponse minist\u00e9rielle pr\u00e9cisait qu\u2019il convenait de soumettre \u00e0 l\u2019IR, dans la cat\u00e9gorie des traitements et salaires, les r\u00e9mun\u00e9rations per\u00e7ues par les associ\u00e9s non dirigeants de soci\u00e9t\u00e9 d\u2019exercice lib\u00e9ral \u00e0 responsabilit\u00e9 limit\u00e9e (SELARL) en contrepartie de l\u2019exercice de leur activit\u00e9 lib\u00e9rale au sein de la soci\u00e9t\u00e9.<\/p>\n<p>\u00c0 compter de l\u2019imposition des revenus de 2024, les r\u00e9mun\u00e9rations des associ\u00e9s non dirigeants d\u2019une SELARL qui exercent leur activit\u00e9 au sein de cette soci\u00e9t\u00e9 et qui n\u2019ont, par cons\u00e9quent, pas de client\u00e8le personnelle, ne rel\u00e8vent plus, par principe, du r\u00e9gime des traitements et salaires comme c\u2019\u00e9tait le cas auparavant, mais du r\u00e9gime des BNC en l\u2019absence de lien de subordination.<\/p>\n<p>Notez qu\u2019\u00e0 compter de 2024 les associ\u00e9s de SEL peuvent b\u00e9n\u00e9ficier du r\u00e9gime micro-BNC d\u00e8s lors qu\u2019ils respectent les conditions de chiffre d\u2019affaires.<\/p>\n<ul>\n<li><strong>D\u00e9duction des cotisations de type \u00ab Madelin \u00bb<\/strong><\/li>\n<\/ul>\n<p>Les cotisations dites \u00ab Madelin \u00bb ne sont pas d\u00e9ductibles des revenus d\u00e9clar\u00e9s dans la cat\u00e9gorie des traitements et salaires.<\/p>\n<p>Pour m\u00e9moire, ce type de cotisations est vers\u00e9 dans le cadre de contrats dits \u00ab Madelin \u00bb qui permettent aux travailleurs ind\u00e9pendants de se constituer une retraite compl\u00e9mentaire en sus de la retraite obligatoire.<\/p>\n<p>Par cons\u00e9quent, les associ\u00e9s de SEL dont la r\u00e9mun\u00e9ration est imposable dans cette cat\u00e9gorie ne peuvent pas d\u00e9duire les cotisations \u00ab Madelin \u00bb de leurs revenus pour le calcul de leur IR.<\/p>\n<ul>\n<li><strong>Honoraires r\u00e9troc\u00e9d\u00e9s<\/strong><\/li>\n<\/ul>\n<p>Lorsqu\u2019une SEL verse directement une r\u00e9mun\u00e9ration \u00e0 l\u2019associ\u00e9 d\u2019une SPFPL (soci\u00e9t\u00e9 de participations financi\u00e8res de professions lib\u00e9rales) au titre de son activit\u00e9 professionnelle au sein de cette SEL, cette r\u00e9mun\u00e9ration rel\u00e8ve de la cat\u00e9gorie des BNC.<\/p>\n<ul>\n<li><strong>Option pour l\u2019assimilation \u00e0 une entreprise<\/strong> <strong>unipersonnelle \u00e0 responsabilit\u00e9 limit\u00e9e (EURL)<\/strong><\/li>\n<\/ul>\n<p>Pour rappel, les entrepreneurs individuels relevant de l\u2019IR ont la possibilit\u00e9 d\u2019opter pour leur assimilation \u00e0 une EURL (entreprise unipersonnelle \u00e0 responsabilit\u00e9 limit\u00e9e) ce qui emporte assujettissement \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s (IS).<\/p>\n<p>Par entrepreneur individuel, il faut entendre une personne physique qui exerce en son nom propre une ou plusieurs activit\u00e9s professionnelles ind\u00e9pendantes.<\/p>\n<p>Notez que les associ\u00e9s de SEL accomplissent leurs actes professionnels au nom et pour le compte de la soci\u00e9t\u00e9.<\/p>\n<p>Par cons\u00e9quent, le professionnel associ\u00e9 d&#8217;une SEL n\u2019est pas r\u00e9put\u00e9 exercer son activit\u00e9 en son nom propre et ne r\u00e9pond donc pas \u00e0 la d\u00e9finition d\u2019un entrepreneur individuel.<\/p>\n<p>D\u00e8s lors, il ne peut pas exercer l\u2019option pour l\u2019assimilation \u00e0 une EURL et ce, qu\u2019il soit directement associ\u00e9 de la SEL ou qu\u2019il d\u00e9tienne indirectement les titres de cette soci\u00e9t\u00e9 par l\u2019interm\u00e9diaire d\u2019une SPFPL.<\/p>\n<h2>En mati\u00e8re de TVA<\/h2>\n<p>Les r\u00e9mun\u00e9rations techniques per\u00e7ues par les associ\u00e9s de la part de SEL n\u2019entrent pas dans le champ d\u2019application de la TVA.<\/p>\n<p>Les SEL, \u00e0 l&#8217;instar des soci\u00e9t\u00e9s civiles professionnelles et des soci\u00e9t\u00e9s de capitaux ayant pour objet l&#8217;exercice en commun de la profession de leurs membres ont, en tant que telles, la qualit\u00e9 d&#8217;assujetti redevable de la TVA.<\/p>\n<p>Les membres de ces SEL ne sont donc pas eux-m\u00eames redevables de la taxe.<\/p>\n<h2>En mati\u00e8re de cotisation fonci\u00e8re des entreprises<\/h2>\n<p>Les SEL ont pour objet l\u2019exercice d\u2019une profession lib\u00e9rale soumise \u00e0 un statut l\u00e9gislatif ou r\u00e9glementaire, ou dont le titre est prot\u00e9g\u00e9\u2026 donc d\u2019une activit\u00e9 professionnelle !<\/p>\n<p>D\u00e8s lors, les SEL, soci\u00e9t\u00e9s commerciales par la forme et qui exercent une activit\u00e9 lib\u00e9rale, sont imposables \u00e0 la CFE (cotisation fonci\u00e8re des entreprises) et \u00e0 la CVAE (cotisation sur la valeur ajout\u00e9e des entreprises) dans les conditions de droit commun.<\/p>\n<p>Les associ\u00e9s de SEL qui ont la qualit\u00e9 de salari\u00e9s sont hors du champ de la CFE.<\/p>\n<p>Toutefois, ceux qui exercent une activit\u00e9 non salari\u00e9e sont susceptibles d\u2019\u00eatre impos\u00e9s \u00e0 la CFE en leur nom propre.<\/p>\n<p>L&#8217;existence d&#8217;une activit\u00e9 propre peut \u00eatre \u00e9tablie par un faisceau d&#8217;indices t\u00e9moignant d\u2019une absence de lien de subordination avec la SEL, de l&#8217;existence de moyens propres ou encore d&#8217;une client\u00e8le ou patient\u00e8le distincte.<\/p>\n<h2>Et les dispositifs d\u2019\u00e9pargne salariale ?<\/h2>\n<p>Les dispositifs d&#8217;\u00e9pargne salariale s&#8217;adressent en premier lieu aux salari\u00e9s.<\/p>\n<p>La loi a ouvert progressivement le b\u00e9n\u00e9fice des dispositifs d\u2019\u00e9pargne salariale aux dirigeants dans les entreprises employant au moins un salari\u00e9 en sus d\u2019eux-m\u00eames et moins de 250 salari\u00e9s.<\/p>\n<p>Les dirigeants concern\u00e9s sont les chefs de ces entreprises, leur conjoint ou partenaire li\u00e9 par un pacte civil de solidarit\u00e9 s&#8217;il a le statut de conjoint collaborateur ou de conjoint associ\u00e9, les pr\u00e9sidents, directeurs g\u00e9n\u00e9raux, g\u00e9rants ou membres du directoire s&#8217;il s&#8217;agit de personnes morales.<\/p>\n<p>Le r\u00e9gime d\u2019imposition des b\u00e9n\u00e9ficiaires n\u2019a pas d\u2019impact sur ces dispositions.<\/p>\n<p>S\u2019agissant des professionnels lib\u00e9raux exer\u00e7ant dans une SEL, l\u2019administration fiscale pr\u00e9cise que rien ne s\u2019oppose \u00e0 ce qu\u2019ils b\u00e9n\u00e9ficient des dispositifs d\u2019\u00e9pargne salariale en tant que dirigeant dans les cas pr\u00e9vus par la loi, \u00e0 savoir s\u2019ils ont le statut de pr\u00e9sidents, directeurs g\u00e9n\u00e9raux, g\u00e9rants ou membres du directoire de la soci\u00e9t\u00e9.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/14084-PGP.html\/identifiant=BOI-RES-BNC-000136-20231227\" rel=\"noopener\" target=\"_blank\">Bofip imp\u00f4ts BOI-RES-BNC-000136, rescrit du 27 d\u00e9cembre 2023<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/associes-de-societe-d-exercice-liberal-sel-le-point-sur-le-regime-fiscal-applicable\" target=\"_blank\" rel=\"noopener\">Associ\u00e9s de soci\u00e9t\u00e9 d\u2019exercice lib\u00e9ral (SEL) : le point sur le r\u00e9gime fiscal applicable<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/professionsliberales.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le r\u00e9gime fiscal applicable aux associ\u00e9s de soci\u00e9t\u00e9 d\u2019exercice lib\u00e9ral (SEL) n\u2019est pas le plus simple \u00e0 manier. C\u2019est pourquoi, l\u2019administration fiscale a d\u00e9cid\u00e9 de clarifier les choses dans sa documentation. Explications.<\/p>\n","protected":false},"author":0,"featured_media":9429,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-9428","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>Associ\u00e9s de soci\u00e9t\u00e9 d\u2019exercice lib\u00e9ral (SEL) : le point sur le r\u00e9gime fiscal applicable - 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\/associes-de-societe-dexercice-liberal-sel-le-point-sur-le-regime-fiscal-applicable\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Associ\u00e9s de soci\u00e9t\u00e9 d\u2019exercice lib\u00e9ral (SEL) : le point sur le r\u00e9gime fiscal applicable - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Le r\u00e9gime fiscal applicable aux associ\u00e9s de soci\u00e9t\u00e9 d\u2019exercice lib\u00e9ral (SEL) n\u2019est pas le plus simple \u00e0 manier. 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