{"id":14194,"date":"2022-02-03T12:00:00","date_gmt":"2022-02-03T11:00:00","guid":{"rendered":"http:\/\/www.bizouard.com\/blog\/2022\/02\/03\/quel-benefice-dimputation-pour-le-report-en-arriere-des-deficits\/"},"modified":"2022-03-23T12:02:11","modified_gmt":"2022-03-23T11:02:11","slug":"quel-benefice-dimputation-pour-le-report-en-arriere-des-deficits","status":"publish","type":"post","link":"https:\/\/www.bizouard.com\/blog\/2022\/02\/03\/quel-benefice-dimputation-pour-le-report-en-arriere-des-deficits\/","title":{"rendered":"Quel b\u00e9n\u00e9fice d\u2019imputation pour le report en arri\u00e8re des d\u00e9ficits\u00a0?"},"content":{"rendered":"<p>Les entreprises soumises \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s qui subissent un d\u00e9ficit fiscal peuvent d\u00e9cider, sur option, de le reporter en arri\u00e8re sur le b\u00e9n\u00e9fice de l\u2019exercice pr\u00e9c\u00e9dent, dans la limite de ce b\u00e9n\u00e9fice et de 1\u00a0M\u20ac. Elles disposent alors d\u2019une cr\u00e9ance d\u2019imp\u00f4t dite de \u00ab\u00a0carry back\u00a0\u00bb.<\/p>\n<p class=\"annotation\">\n               <span class=\"titreannotation\">Pr\u00e9cision :<\/span> la fraction de d\u00e9ficit qui exc\u00e8de le b\u00e9n\u00e9fice du dernier exercice ou 1\u00a0M\u20ac et qui n\u2019a donc pas pu \u00eatre report\u00e9e en arri\u00e8re demeure reportable en avant, sans limitation de dur\u00e9e. Les soci\u00e9t\u00e9s peuvent, dans ce cadre, imputer la fraction de d\u00e9ficit restante dans la limite de 1\u00a0M\u20ac, augment\u00e9 de la moiti\u00e9 du b\u00e9n\u00e9fice qui d\u00e9passe ce montant.<\/p>\n<p>La base d\u2019imputation du d\u00e9ficit report\u00e9 en arri\u00e8re correspond au b\u00e9n\u00e9fice fiscal de l\u2019exercice pr\u00e9c\u00e9dent soumis au taux normal ou au taux r\u00e9duit de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s pr\u00e9vu en faveur des PME, \u00e0 l\u2019exclusion de la fraction de ce b\u00e9n\u00e9fice qui a fait l\u2019objet d\u2019une distribution, qui a donn\u00e9 lieu \u00e0 un imp\u00f4t pay\u00e9 au moyen de cr\u00e9dits d\u2019imp\u00f4t ou encore qui a \u00e9t\u00e9 exon\u00e9r\u00e9e en application de dispositions particuli\u00e8res (entreprises nouvelles, par exemple).<\/p>\n<p>Et la loi de finances pour\u00a02022 exclut \u00e9galement de la base d\u2019imputation la fraction de b\u00e9n\u00e9fice ayant donn\u00e9 lieu \u00e0 un imp\u00f4t sur les soci\u00e9t\u00e9s pay\u00e9 par le biais d\u2019une r\u00e9duction d\u2019imp\u00f4t. Cette mesure s\u2019applique au report en arri\u00e8re des d\u00e9ficits constat\u00e9s au titre des exercices clos \u00e0 compter du 31\u00a0d\u00e9cembre\u00a02021.<\/p>\n<p class=\"annotation\">\n               <span class=\"titreannotation\">\u00c0 noter :<\/span> la r\u00e9duction d\u2019imp\u00f4t m\u00e9c\u00e9nat dont peuvent b\u00e9n\u00e9ficier les entreprises au titre des versements effectu\u00e9s en faveur de certains organismes d\u2019int\u00e9r\u00eat g\u00e9n\u00e9ral est notamment vis\u00e9e par cette r\u00e9duction de la base d\u2019imputation du d\u00e9ficit report\u00e9 en arri\u00e8re.<\/p>\n<p><cite class=\"reference\"><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000044637640\" class=\"target-blank\"><br \/>\n               Art.\u00a015, loi n\u00b0\u00a02021-1900 du 30\u00a0d\u00e9cembre\u00a02021, JO du\u00a031<br \/>\n            <\/a><\/cite><\/p>\n<p>Les Echos Publishing 2022<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les entreprises soumises \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s peuvent reporter en arri\u00e8re leur d\u00e9ficit sur le b\u00e9n\u00e9fice de l\u2019exercice pr\u00e9c\u00e9dent, dans certaines limites. Un b\u00e9n\u00e9fice d\u2019imputation qui a \u00e9t\u00e9 revu \u00e0 la baisse par la derni\u00e8re loi de finances.<\/p>\n","protected":false},"author":5,"featured_media":14195,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[38],"tags":[32],"class_list":["post-14194","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","tag-entrepreneurs","typo-actualite"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/14194","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/comments?post=14194"}],"version-history":[{"count":1,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/14194\/revisions"}],"predecessor-version":[{"id":14213,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/14194\/revisions\/14213"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/14195"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=14194"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=14194"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=14194"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}