{"id":24132,"date":"2020-12-10T10:52:15","date_gmt":"2020-12-10T09:52:15","guid":{"rendered":"http:\/\/actubusinessangels.com\/?p=11354"},"modified":"2020-12-10T10:52:15","modified_gmt":"2020-12-10T09:52:15","slug":"la-deduction-de-25-de-limpot-sur-le-revenu-a-ete-vote","status":"publish","type":"post","link":"https:\/\/www.franceangels.org\/en\/article\/la-deduction-de-25-de-limpot-sur-le-revenu-a-ete-vote\/","title":{"rendered":"La d\u00e9duction de 25% de l&#8217;imp\u00f4t sur le revenu a \u00e9t\u00e9 vot\u00e9"},"content":{"rendered":"\n<p class=\"has-text-align-justify\">L\u2019amendement sur le taux de 25% de d\u00e9duction sur l\u2019imp\u00f4t sur le revenu en cas d\u2019investissement dans des entreprises non-cot\u00e9es \u00e9ligibles au droit europ\u00e9en a \u00e9t\u00e9 vot\u00e9 \u00e0 l\u2019Assembl\u00e9e nationale pour u an \u00e0 compter du 1<sup>er<\/sup> janvier 2021 et cela jusqu\u2019au 31 d\u00e9cembre 2021.<\/p>\n\n\n\n<!--more-->\n\n\n\n<p class=\"has-text-align-justify\">La loi de finances pour 2018 a port\u00e9 de 18&nbsp;% \u00e0 25&nbsp;%, pour un an, le taux de la r\u00e9duction \u00e0 l\u2019imp\u00f4t sur le revenu pour la souscription au capital des PME (\u00ab&nbsp;IR-PME&nbsp;\u00bb).<\/p>\n\n\n\n<p class=\"has-text-align-justify\">Conform\u00e9ment aux exigences europ\u00e9ennes en mati\u00e8re d&#8217;aides d\u2019\u00c9tat, l\u2019entr\u00e9e en vigueur de cette mesure \u00e9tait conditionn\u00e9e \u00e0 la r\u00e9ception par le Gouvernement de la r\u00e9ponse de la Commission europ\u00e9enne permettant de consid\u00e9rer la r\u00e9duction d&#8217;imp\u00f4t lui ayant \u00e9t\u00e9 notifi\u00e9e comme \u00e9tant conforme au droit de l&#8217;Union europ\u00e9enne.<\/p>\n\n\n\n<p class=\"has-text-align-justify\">La d\u00e9cision de la Commission europ\u00e9enne autorisant l\u2019application du taux major\u00e9 jusqu\u2019au 31 d\u00e9cembre 2020 est intervenue le 26 juin 2020. Le taux de 25&nbsp;% ne s\u2019applique ainsi qu\u2019aux versements effectu\u00e9s depuis le 10 ao\u00fbt 2020, conform\u00e9ment au d\u00e9cret n\u00b0 2020-1014 du 7 ao\u00fbt 2020 fixant la date d&#8217;entr\u00e9e en vigueur de certaines dispositions relatives \u00e0 la r\u00e9duction d&#8217;imp\u00f4t pour souscription en num\u00e9raire au capital des petites et moyennes entreprises, et jusqu\u2019au 31 d\u00e9cembre 2020.<\/p>\n\n\n\n<p class=\"has-text-align-justify\">&nbsp;Afin de donner plein effet \u00e0 l\u2019application de ce taux major\u00e9 et ainsi d\u2019inciter les particuliers \u00e0 investir dans les PME, pour lesquelles le besoin en fonds propres s\u2019est accru avec la crise sanitaire et \u00e9conomique actuelle, le pr\u00e9sent amendement proroge le taux major\u00e9 de 25&nbsp;% pour les versements effectu\u00e9s jusqu\u2019au 31 d\u00e9cembre 2021.<\/p>\n\n\n\n<p class=\"has-text-align-justify\">Le taux de la r\u00e9duction d\u2019imp\u00f4t pr\u00e9vue en faveur des souscriptions au capital des entreprises d\u2019utilit\u00e9 sociale (RI ESUS) \u00e9tant align\u00e9 sur celui du dispositif IR-PME par renvoi de l\u2019article 199 terdecies-0 AA \u00e0 l\u2019article 199 terdecies-0 A du CGI, les ESUS b\u00e9n\u00e9ficieront \u00e9galement de cette prolongation d\u2019un an du taux major\u00e9.<\/p>\n\n\n\n<p class=\"has-text-align-justify\">Cette prorogation est subordonn\u00e9e \u00e0 l\u2019aval de la Commission europ\u00e9enne. Elle entrera en vigueur dans un d\u00e9lai ne pouvant exc\u00e9der deux mois suivant la r\u00e9ception de la d\u00e9cision de conformit\u00e9 prise par la Commission, ou \u00e0 compter du 1er janvier 2021 si une r\u00e9ponse positive de la Commission est re\u00e7ue avant cette date.<\/p>\n\n\n\n<p>Notre partenaire Bpifrance aborde et explique ce sujet, si vous souhaitez en savoir plus c&#8217;est <a href=\"https:\/\/bpifrance-creation.fr\/encyclopedie\/aides-a-creation-a-reprise-dentreprise\/aides-fiscales\/reduction-dimpot-souscription-au\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>ici<\/strong><\/a> !<\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019amendement sur le taux de 25% de d\u00e9duction sur l\u2019imp\u00f4t sur le revenu en cas d\u2019investissement dans des entreprises non-cot\u00e9es \u00e9ligibles au droit europ\u00e9en a \u00e9t\u00e9 vot\u00e9 \u00e0 l\u2019Assembl\u00e9e nationale pour u an \u00e0 compter du 1er janvier 2021 et cela jusqu\u2019au 31 d\u00e9cembre 2021.<\/p>\n","protected":false},"author":114,"featured_media":11357,"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 - 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