{"id":11003,"date":"2020-09-29T08:29:50","date_gmt":"2020-09-29T07:29:50","guid":{"rendered":"http:\/\/actubusinessangels.com\/?p=11003"},"modified":"2020-09-29T08:29:50","modified_gmt":"2020-09-29T07:29:50","slug":"la-baisse-dimpot-de-25-est-enfin-applicable","status":"publish","type":"post","link":"https:\/\/www.franceangels.org\/en\/article\/la-baisse-dimpot-de-25-est-enfin-applicable\/","title":{"rendered":"La baisse d\u2019imp\u00f4t de 25 % est enfin applicable"},"content":{"rendered":"\n<p class=\"has-text-align-justify\">Le passage de 18 \u00e0 25% de d\u00e9duction sur l\u2019imp\u00f4t sur les revenus au titre de l\u2019investissement dans une TPE\/PME. De quoi inciter les potentiels investisseur.se.s \u00e0 r\u00e9injecter l\u2019\u00e9pargne accumul\u00e9e pendant le confinement dans des TPE\/PME en mal de fonds propres. Le plafond de d\u00e9duction est toujours soumis au r\u00e9gime g\u00e9n\u00e9ral des niches fiscales, soit 10K\u20ac maximum\/an.<\/p>\n\n\n\n<!--more-->\n\n\n\n<p class=\"has-text-align-justify\">Pour b\u00e9n\u00e9ficier du dispositif \u00ab IR-PME \u00bb, les particuliers doivent effectuer des souscriptions en num\u00e9raire au capital initial (ou aux augmentations de capital) de TPE\/PME communautaires non cot\u00e9es, directement ou via&nbsp;une soci\u00e9t\u00e9 holding. La r\u00e9duction d\u2019imp\u00f4t \u00e9gale \u00e0 25 % du montant des versements effectu\u00e9s en cette fin d\u2019ann\u00e9e s\u2019applique dans la limite annuelle de 50&nbsp;000 \u20ac (si vous \u00eates c\u00e9libataire) et de 100&nbsp;000 \u20ac (si vous \u00eates mari\u00e9 ou pacs\u00e9 et soumis \u00e0 une imposition commune). L\u2019avantage fiscal est \u00e9galement conditionn\u00e9, sauf exceptions, \u00e0 un blocage des sommes investies pendant 5 ans.<\/p>\n\n\n\n<p class=\"has-text-align-justify\">Autrement dit, une personne seule pourrait b\u00e9n\u00e9ficier en th\u00e9orie d\u2019une r\u00e9duction d\u2019imp\u00f4t de 12 500 \u20ac (intervenant en 2021, restitution en juillet n+1) si elle investit 50 000 \u20ac dans une TPE\/PME \u00e0 la rentr\u00e9e. La fraction de la r\u00e9duction d\u2019imp\u00f4t des versements exc\u00e9dant la limite de 50 000 \u20ac ou de 100 000 \u20ac est reportable sur les 4 ann\u00e9es suivantes. Et si cet investissement est soumis au plafonnement global des niches \u2013 lequel interdit au souscripteur de cumuler sur une ann\u00e9e des avantages fiscaux conduisant \u00e0 une diminution de son imp\u00f4t sup\u00e9rieur \u00e0 10 000 \u20ac (18 000 \u20ac en Outre-mer) -, la fraction suppl\u00e9mentaire pourra, l\u00e0 aussi, \u00eatre report\u00e9e sur les 5 ann\u00e9es suivantes.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le passage de 18 \u00e0 25% de d\u00e9duction sur l\u2019imp\u00f4t sur les revenus au titre de l\u2019investissement dans une TPE\/PME. De quoi inciter les potentiels investisseur.se.s \u00e0 r\u00e9injecter l\u2019\u00e9pargne accumul\u00e9e pendant le confinement dans des TPE\/PME en mal de fonds propres. Le plafond de d\u00e9duction est toujours soumis au r\u00e9gime g\u00e9n\u00e9ral des niches fiscales, soit&hellip;<\/p>\n","protected":false},"author":114,"featured_media":10698,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false},"categories":[59],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.7.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>La baisse d\u2019imp\u00f4t de 25 % est enfin applicable - France Angels<\/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.franceangels.org\/article\/la-baisse-dimpot-de-25-est-enfin-applicable\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La baisse d\u2019imp\u00f4t de 25 % est enfin applicable - France Angels\" \/>\n<meta property=\"og:description\" content=\"Le passage de 18 \u00e0 25% de d\u00e9duction sur l\u2019imp\u00f4t sur les revenus au titre de l\u2019investissement dans une TPE\/PME. 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