{"id":9960,"date":"2024-04-04T00:00:00","date_gmt":"2024-04-03T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/revenus-disponibles-impot-disponible\/"},"modified":"2026-01-29T05:05:01","modified_gmt":"2026-01-29T04:05:01","slug":"revenus-disponibles-impot-disponible","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/le-saviez-vous\/revenus-disponibles-impot-disponible\/","title":{"rendered":"Revenus disponibles = imp\u00f4t disponible ?"},"content":{"rendered":"<div class=\"question-quizz\">\n<p>Parce que sa soci\u00e9t\u00e9 a connu quelques difficult\u00e9s de tr\u00e9sorerie en fin d&#8217;ann\u00e9e 2023, un dirigeant associ\u00e9 d\u00e9cide de ne pas pr\u00e9lever sa r\u00e9mun\u00e9ration et la laisse en compte courant pour ne pas aggraver la situation.<\/p>\n<p>Au moment de pr\u00e9parer sa d\u00e9claration de revenus, il s&#8217;interroge.<\/p>\n<p>Parce que l&#8217;imp\u00f4t sur le revenu vise les revenus \u00ab per\u00e7us \u00bb en 2023, doit-il tenir compte des revenus qu&#8217;il a plac\u00e9 en compte courant ?<\/p>\n<\/p><\/div>\n<ul class=\"propal-quizz\">\n<li class=\"quizz-a\"><a href=\"#reponse\" onclick=\"document.getElementById('page-fiche').classList.add('quizz-open'); return false;\">Oui<\/a><\/li>\n<li class=\"quizz-b\"><a href=\"#reponse\" onclick=\"document.getElementById('page-fiche').classList.add('quizz-open'); return false;\">Non<\/a><\/li>\n<\/ul>\n<div id=\"rna\" class=\"reponse-non-affichee\"><\/div>\n<div id=\"reponse\" class=\"reponse-quizz-in\">La bonne r\u00e9ponse est&#8230;<br \/>Oui<\/p>\n<p>Par principe, l\u2019imp\u00f4t sur le revenu vise les revenus que vous avez effectivement per\u00e7us, ainsi que ceux dont vous avez eu la disposition au cours de l&#8217;ann\u00e9e d\u2019imposition. Cette r\u00e8gle s&#8217;applique, quel que soit l\u2019usage qui est fait de ces revenus. Elle s&#8217;applique \u00e9galement m\u00eame si vous n&#8217;avez pas effectivement per\u00e7u l&#8217;argent&#8230;<\/p>\n<p>C&#8217;est ainsi que pour un dirigeant associ\u00e9, des revenus non per\u00e7us, mais inscrits en compte courant ou dans un compte de charges \u00e0 payer n&#8217;en demeurent pas moins disponibles, et donc imposables.<\/p>\n<p>Toutefois, cette r\u00e8gle ne s\u2019applique pas si le dirigeant est en mesure de prouver qu\u2019il lui est absolument impossible de percevoir les sommes qui ont \u00e9t\u00e9 inscrites au cr\u00e9dit de son compte, notamment s&#8217;il justifie que la soci\u00e9t\u00e9 \u00e9prouve des difficult\u00e9s de tr\u00e9sorerie telles que le versement est impossible. Le fait de choisir de ne pas retirer les fonds pour ne pas aggraver la situation financi\u00e8re de la soci\u00e9t\u00e9 ne suffit pas !<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Parce que sa soci\u00e9t\u00e9 a connu quelques difficult\u00e9s de tr\u00e9sorerie en fin d&#8217;ann\u00e9e 2023,&#8230;<\/p>\n","protected":false},"author":0,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[],"class_list":["post-9960","post","type-post","status-publish","format-standard","hentry","category-le-saviez-vous"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Revenus disponibles = imp\u00f4t disponible ? - 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\/le-saviez-vous\/revenus-disponibles-impot-disponible\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Revenus disponibles = imp\u00f4t disponible ? 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