{"id":10681,"date":"2019-04-07T20:37:10","date_gmt":"2019-04-07T18:37:10","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=10681"},"modified":"2019-04-07T20:37:36","modified_gmt":"2019-04-07T18:37:36","slug":"fin-du-credit-dimpot-apprentissage","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2019\/04\/07\/fin-du-credit-dimpot-apprentissage\/","title":{"rendered":"Fin du cr\u00e9dit d\u2019imp\u00f4t apprentissage"},"content":{"rendered":"\n<p>Le <strong>cr\u00e9dit d\u2019imp\u00f4t\napprentissage<\/strong> est <strong>supprim\u00e9<\/strong> pour\nles exercices ouverts \u00e0 compter du 1<sup>er<\/sup> janvier <strong>2019<\/strong>. L\u2019administration fiscale vient en cons\u00e9quence de modifier sa documentation\n(BOFiP, 27 mars 2019 et 3 avril 2019).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Le cr\u00e9dit d\u2019imp\u00f4t\napprentissage jusqu\u2019en 2018<\/strong><\/h2>\n\n\n\n<p>Les professionnels qui emploient des <strong>apprentis<\/strong> pouvaient jusqu\u2019en 2018, sous conditions, b\u00e9n\u00e9ficier d\u2019un\ncr\u00e9dit d\u2019imp\u00f4t apprentissage. Dans le cas g\u00e9n\u00e9ral, il s\u2019\u00e9l\u00e8ve \u00e0 <strong>1.600 \u20ac par an<\/strong> et par apprenti et \u00e0\n2.200 \u20ac pour certaines cat\u00e9gories sp\u00e9cifiques comme les apprentis handicap\u00e9s.<\/p>\n\n\n\n<p>Depuis 2014, l\u2019avantage fiscal \u00e9tait recentr\u00e9 seulement sur\nles apprentis en premi\u00e8re ann\u00e9e d\u2019un cycle de formation et pr\u00e9parant un dipl\u00f4me\ndont le niveau n\u2019exc\u00e8de pas celui d\u2019un <strong>BAC+2<\/strong>.\nLes dipl\u00f4mes de niveau licence et master sont ainsi exclus du cr\u00e9dit d\u2019imp\u00f4t\nsauf pour les cat\u00e9gories sp\u00e9cifiques o\u00f9 l\u2019avantage \u00e0 2.200 \u20ac est maintenu quel\nque soit le dipl\u00f4me pr\u00e9par\u00e9.<\/p>\n\n\n\n<p>L\u2019article 46 de la loi du 8 ao\u00fbt 2016 relative au travail, \u00e0 la modernisation du\ndialogue social et \u00e0 la s\u00e9curisation des parcours professionnels a \u00e9tendu le\nb\u00e9n\u00e9fice du cr\u00e9dit d\u2019imp\u00f4t apprentissage \u00e0 2.200 \u20ac par an (cat\u00e9gorie sp\u00e9cifique)\naux apprentis b\u00e9n\u00e9ficiant du <strong>parcours\ncontractualis\u00e9 d\u2019accompagnement vers l\u2019emploi et l\u2019autonomie<\/strong>, pr\u00e9vu \u00e0 l\u2019article\nL. 5131-4 du code du travail.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Suppression en 2019<\/strong><\/h2>\n\n\n\n<p>L\u2019apprentissage et la formation continue ont largement \u00e9t\u00e9\nr\u00e9form\u00e9 par <strong>la loi <\/strong><strong>du 5\nseptembre 2018<\/strong> pour la libert\u00e9\nde choisir son avenir professionnel. Si les taux de la taxe d\u2019apprentissage et\nde la contribution formation resteront identiques, les modalit\u00e9s de versement seront\nlargement modifi\u00e9es. Dans un premier temps, elles seront vers\u00e9es aux OPCO\n(op\u00e9rateurs de comp\u00e9tence) puis \u00e0 l\u2019horizon 2021, \u00e0 l\u2019URSSAF. <\/p>\n\n\n\n<p>En outre, l\u2019article 27 de\ncette loi abroge le cr\u00e9dit d\u2019imp\u00f4t apprentissage pour les p\u00e9riodes d\u2019imposition\net les exercices ouverts \u00e0 compter du <strong>1<sup>er<\/sup>\njanvier 2019<\/strong>. La campagne de d\u00e9p\u00f4t des liasses fiscales et d\u00e9clarations de\nr\u00e9sultats pour la mi-mai 2019 pour les exercices clos en 2018 sera donc la\nderni\u00e8re pouvant faire appara\u00eetre le b\u00e9n\u00e9fice de ce cr\u00e9dit d\u2019imp\u00f4t.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le cr\u00e9dit d\u2019imp\u00f4t apprentissage est supprim\u00e9 pour les exercices ouverts \u00e0 compter du 1er janvier 2019. L\u2019administration fiscale vient en cons\u00e9quence de modifier sa documentation (BOFiP, 27 mars 2019 et 3 avril 2019). Le cr\u00e9dit d\u2019imp\u00f4t apprentissage jusqu\u2019en 2018 Les professionnels qui emploient des apprentis pouvaient jusqu\u2019en 2018, sous conditions, b\u00e9n\u00e9ficier d\u2019un cr\u00e9dit d\u2019imp\u00f4t apprentissage. [&hellip;]<\/p>\n","protected":false},"author":45,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"quote","meta":{"_acf_changed":false,"_mi_skip_tracking":false,"footnotes":""},"categories":[12,3],"tags":[196,1045],"class_list":["post-10681","post","type-post","status-publish","format-quote","hentry","category-actualites","category-comptabilite-fiscalite-et-gestion-financiere","tag-apprentissage","tag-credit-dimpot","post_format-post-format-quote"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Fin du cr\u00e9dit d\u2019imp\u00f4t apprentissage - Le Blog GERESO<\/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.gereso.com\/actualites\/2019\/04\/07\/fin-du-credit-dimpot-apprentissage\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Fin du cr\u00e9dit d\u2019imp\u00f4t apprentissage - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"Le cr\u00e9dit d\u2019imp\u00f4t apprentissage est supprim\u00e9 pour les exercices ouverts \u00e0 compter du 1er janvier 2019. L\u2019administration fiscale vient en cons\u00e9quence de modifier sa documentation (BOFiP, 27 mars 2019 et 3 avril 2019). Le cr\u00e9dit d\u2019imp\u00f4t apprentissage jusqu\u2019en 2018 Les professionnels qui emploient des apprentis pouvaient jusqu\u2019en 2018, sous conditions, b\u00e9n\u00e9ficier d\u2019un cr\u00e9dit d\u2019imp\u00f4t apprentissage. 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