{"id":18798,"date":"2024-06-25T11:30:00","date_gmt":"2024-06-25T09:30:00","guid":{"rendered":"https:\/\/www.bizouard.com\/blog\/2024\/06\/25\/le-credit-dimpot-pour-la-renovation-des-batiments-a-usage-tertiaire-cest-bientot-fini\/"},"modified":"2024-09-05T12:00:11","modified_gmt":"2024-09-05T10:00:11","slug":"le-credit-dimpot-pour-la-renovation-des-batiments-a-usage-tertiaire-cest-bientot-fini","status":"publish","type":"post","link":"https:\/\/www.bizouard.com\/blog\/2024\/06\/25\/le-credit-dimpot-pour-la-renovation-des-batiments-a-usage-tertiaire-cest-bientot-fini\/","title":{"rendered":"Le cr\u00e9dit d\u2019imp\u00f4t pour la r\u00e9novation des b\u00e2timents \u00e0 usage tertiaire, c\u2019est bient\u00f4t fini\u00a0!"},"content":{"rendered":"<p>Les PME (moins de 250\u00a0salari\u00e9s, chiffre d\u2019affaires annuel inf\u00e9rieur \u00e0 50\u00a0M\u20ac ou total du bilan annuel n\u2019exc\u00e9dant pas 43\u00a0M\u20ac), qui rel\u00e8vent d\u2019un r\u00e9gime r\u00e9el d\u2019imposition, peuvent b\u00e9n\u00e9ficier d\u2019un cr\u00e9dit d\u2019imp\u00f4t au titre de certaines d\u00e9penses qu\u2019elles engagent pour la r\u00e9novation \u00e9nerg\u00e9tique des b\u00e2timents \u00e0 usage tertiaire dont elles sont propri\u00e9taires ou locataires.<\/p>\n<p class=\"annotation\">\n               <span class=\"titreannotation\">\u00c0 noter :<\/span> ces b\u00e2timents doivent \u00eatre achev\u00e9s depuis plus de 2\u00a0ans \u00e0 la date des travaux et affect\u00e9s \u00e0 l\u2019exercice de l\u2019activit\u00e9 industrielle, commerciale, artisanale, lib\u00e9rale ou agricole de l\u2019entreprise.<\/p>\n<p>Initialement, ce cr\u00e9dit d\u2019imp\u00f4t ne visait que les d\u00e9penses engag\u00e9es entre le 1<sup>er<\/sup>\u00a0octobre 2020 et le 31\u00a0d\u00e9cembre 2021, avant d\u2019\u00eatre r\u00e9activ\u00e9 pour les d\u00e9penses engag\u00e9es entre le 1<sup>er<\/sup>\u00a0janvier 2023 et le 31\u00a0d\u00e9cembre 2024. Mais rien ne garantissant la prolongation, une nouvelle fois, de ce dispositif, les entreprises qui envisagent de tels travaux de r\u00e9novation n\u2019ont plus que quelques mois pour concr\u00e9tiser leur projet et profiter de l\u2019avantage fiscal.<\/p>\n<h3 class=\"title\">Un plafond \u00e0 surveiller<\/h3>\n<p>Le cr\u00e9dit d\u2019imp\u00f4t est \u00e9gal \u00e0 30\u00a0% du prix de revient hors taxes des d\u00e9penses \u00e9ligibles, d\u00e9duction faite des aides publiques et des aides per\u00e7ues dans le cadre des certificats d\u2019\u00e9conomie d\u2019\u00e9nergie. Son montant total ne peut toutefois exc\u00e9der 25\u00a0000\u00a0\u20ac, et ce sur les deux\u00a0p\u00e9riodes d\u2019application du dispositif, \u00e0 savoir 2020-2021 et 2023-2024.<\/p>\n<p class=\"annotation\">\n               <span class=\"titreannotation\">Pr\u00e9cision :<\/span> le b\u00e9n\u00e9fice du cr\u00e9dit d\u2019imp\u00f4t est \u00e9galement subordonn\u00e9 au respect du plafond des \u00ab\u00a0aides de minimis\u00a0\u00bb, fix\u00e9, en principe, \u00e0 300\u00a0000\u00a0\u20ac sur une p\u00e9riode glissante de 3\u00a0ans (20\u00a0000\u00a0\u20ac dans le secteur agricole).<\/p>\n<p>Les Echos Publishing 2024<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les entreprises qui engagent des d\u00e9penses de r\u00e9novation \u00e9nerg\u00e9tique dans leurs locaux professionnels jusqu\u2019au 31\u00a0d\u00e9cembre 2024 peuvent b\u00e9n\u00e9ficier d\u2019un cr\u00e9dit d\u2019imp\u00f4t.<\/p>\n","protected":false},"author":5,"featured_media":18799,"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":[29,32],"class_list":["post-18798","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","tag-agriculture","tag-entrepreneurs","typo-actualite"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/18798"}],"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=18798"}],"version-history":[{"count":1,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/18798\/revisions"}],"predecessor-version":[{"id":18840,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/18798\/revisions\/18840"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/18799"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=18798"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=18798"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=18798"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}