{"id":13232,"date":"2019-12-26T18:55:03","date_gmt":"2019-12-26T16:55:03","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=13232"},"modified":"2019-12-26T18:55:05","modified_gmt":"2019-12-26T16:55:05","slug":"flat-tax-sur-les-revenus-du-capital-seconde-annee","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2019\/12\/26\/flat-tax-sur-les-revenus-du-capital-seconde-annee\/","title":{"rendered":"Flat-tax sur les revenus du capital : seconde ann\u00e9e"},"content":{"rendered":"\n<p>Comme en 2018, les dividendes et autres revenus du capital per\u00e7us en 2019 ont pu b\u00e9n\u00e9ficier de la <strong>flat-tax \u00e0 30%<\/strong>. L\u2019administration fiscale vient d\u2019int\u00e9grer ces dispositions dans sa documentation (<a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/12026-PGP?branch=2\">BOFiP, 20 d\u00e9cembre 2019<\/a>).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Option\nentre la flat-tax et le bar\u00e8me progressif<\/strong><\/h2>\n\n\n\n<p>La\ntaxation \u00e0 un taux fixe des <strong>revenus du capital<\/strong> constituait une promesse\nde campagne aux derni\u00e8res \u00e9lections pr\u00e9sidentielles d\u2019Emmanuel Macron. Elle a\nconnu sa traduction d\u00e8s le premier budget vot\u00e9, \u00e0 l\u2019article 28 de la <strong>loi de\nfinances pour 2018<\/strong>. Avant son instauration, ces revenus \u00e9taient\nobligatoirement soumis au bar\u00e8me progressif de l\u2019imp\u00f4t sur le revenu sur le\nprincipe d\u2019imposition identique des revenus du travail et du capital. <\/p>\n\n\n\n<p>Changement\nde logiciel avec la nouvelle majorit\u00e9, les dividendes, int\u00e9r\u00eats et plus-values\nsur titres b\u00e9n\u00e9ficient d\u00e9sormais d\u2019une taxe proportionnelle au taux unique de\n30% appel\u00e9e <strong>pr\u00e9l\u00e8vement forfaitaire unique (PFU) ou flat-tax<\/strong>.<\/p>\n\n\n\n<p>Elle\nest directement pr\u00e9lev\u00e9e \u00e0 la source par l\u2019\u00e9tablissement payeur et se subdivise\nen 2 parties&nbsp;: <\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>L\u2019imp\u00f4t\nsur le revenu&nbsp;: <strong>12,8%<\/strong><\/li><li>Les\npr\u00e9l\u00e8vements sociaux&nbsp;: <strong>17,2%.<\/strong><\/li><\/ul>\n\n\n\n<p>On rappelle n\u00e9anmoins que le contribuable conserve la <strong>possibilit\u00e9\nd\u2019opter<\/strong> pour le r\u00e9gime fiscal ant\u00e9rieur \u00e0 la r\u00e9forme, \u00e0 savoir l\u2019imposition\nde ces revenus au <strong>bar\u00e8me progressif<\/strong>. Les dividendes ne sont dans ce cas\nimposables que sur 60% de leur valeur (abattement de 40%). L\u2019ann\u00e9e suivante, le\ncontribuable b\u00e9n\u00e9ficie en outre de l\u2019imputation sur ses revenus de la CSG\nd\u00e9ductible (6,8%). <\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>PEL, CEL et autres<\/strong><\/h2>\n\n\n\n<p>Si les livrets A et livrets de d\u00e9veloppement durable solidaire\n(LDDS) continuent \u00e0 \u00eatre exon\u00e9r\u00e9s d\u2019imp\u00f4t sur le revenu (mais pas des\npr\u00e9l\u00e8vements sociaux), ce n\u2019est plus le cas des <strong>PEL<\/strong> (plan \u00e9pargne\nlogement) et des <strong>CEL<\/strong> (comptes \u00e9pargne logement) ouverts \u00e0 compter du 1<sup>er<\/sup>\njanvier 2018.<\/p>\n\n\n\n<p>Comme les autres revenus du capital, ils sont d\u00e9sormais\nsoumis \u00e0 la <strong>flat-tax<\/strong> de 30% d\u00e8s la premi\u00e8re ann\u00e9e, sauf si le contribuable\nopte pour leur imposition au bar\u00e8me progressif.<\/p>\n\n\n\n<p>Des dispositions particuli\u00e8res continuent de s\u2019appliquer\npour certains produits financiers tels ceux relatifs aux bons ou contrats de\ncapitalisation ainsi que pour les BSPCE (bons de souscription de parts de\ncr\u00e9ateurs d\u2019entreprises).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Comme en 2018, les dividendes et autres revenus du capital per\u00e7us en 2019 ont pu b\u00e9n\u00e9ficier de la flat-tax \u00e0 30%. L\u2019administration fiscale vient d\u2019int\u00e9grer ces dispositions dans sa documentation (BOFiP, 20 d\u00e9cembre 2019). Option entre la flat-tax et le bar\u00e8me progressif La taxation \u00e0 un taux fixe des revenus du capital constituait une promesse [&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":[1826,1039,1827],"class_list":["post-13232","post","type-post","status-publish","format-quote","hentry","category-actualites","category-comptabilite-fiscalite-et-gestion-financiere","tag-flat-tax","tag-impot-sur-le-revenu","tag-revenus-du-capital","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>Flat-tax sur les revenus du capital : seconde ann\u00e9e - 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\/12\/26\/flat-tax-sur-les-revenus-du-capital-seconde-annee\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Flat-tax sur les revenus du capital : seconde ann\u00e9e - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"Comme en 2018, les dividendes et autres revenus du capital per\u00e7us en 2019 ont pu b\u00e9n\u00e9ficier de la flat-tax \u00e0 30%. 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