{"id":16127,"date":"2020-06-30T12:31:13","date_gmt":"2020-06-30T10:31:13","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=16127"},"modified":"2020-06-30T12:31:14","modified_gmt":"2020-06-30T10:31:14","slug":"lfr3-report-en-arriere-des-deficits","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2020\/06\/30\/lfr3-report-en-arriere-des-deficits\/","title":{"rendered":"LFR3 : Report en arri\u00e8re des d\u00e9ficits"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">La commission des finances de l\u2019Assembl\u00e9e nationale a adopt\u00e9 un <strong>amendement au 3<sup>\u00e8me<\/sup> PLFR 2020<\/strong> (projet de loi de finances rectificative pour 2020) pr\u00e9voyant de porter de 1 \u00e0 2 millions \u20ac le plafond de report en arri\u00e8re des d\u00e9ficits. Le budget rectificatif pr\u00e9voit \u00e9galement un remboursement simplifi\u00e9 de la cr\u00e9ance de carry-back.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Report en arri\u00e8re\u00a0: doublement du plafond<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Les soci\u00e9t\u00e9s ont la possibilit\u00e9 de reporter leurs d\u00e9ficits\nselon 2 m\u00e9thodes&nbsp;: <\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Le <strong>report en avant<\/strong> sur les b\u00e9n\u00e9fices\nfuturs<\/li><li>Le <strong>report en arri\u00e8re<\/strong> sur l\u2019exercice\npr\u00e9c\u00e9dent.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Il est pr\u00e9f\u00e9rable pour une soci\u00e9t\u00e9 de commencer par le\nreport en arri\u00e8re (\u00e9galement appel\u00e9 <strong>carry-back<\/strong>), limit\u00e9 \u00e0 l\u2019ann\u00e9e\npr\u00e9c\u00e9dente et pour l\u2019exc\u00e9dent de d\u00e9ficit non report\u00e9, de pratiquer le report en\navant qui est sans limite de temps.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dans la l\u00e9gislation actuelle, le\ncarry-back n\u2019est admis que dans la limite du montant le plus faible entre le\nb\u00e9n\u00e9fice d\u00e9clar\u00e9 au titre de l\u2019exercice pr\u00e9c\u00e9dent et un montant de <strong>1 million\n\u20ac. <\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Compte tenu de la crise sanitaire actuelle, un amendement au 3<sup>\u00e8me<\/sup> projet de loi de finances rectificative pour 2020 (<a href=\"http:\/\/www.assemblee-nationale.fr\/dyn\/15\/amendements\/3074\/CION_FIN\/CF1311\">amendement n\u00b0CF1311<\/a>) adopt\u00e9 en commission des finances de l\u2019Assembl\u00e9e nationale pr\u00e9voit de doubler ce plafond pour les <strong>exercices clos entre le 19 juin 2020 et le 31 d\u00e9cembre 2020<\/strong>. Les soci\u00e9t\u00e9s d\u00e9ficitaires pourront ainsi reporter leur d\u00e9ficit de l\u2019ann\u00e9e 2020 sur le b\u00e9n\u00e9fice non distribu\u00e9 en 2019 dans la limite de <strong>2 millions \u20ac<\/strong> au lieu de 1 million \u20ac. L\u2019objectif de cette disposition et de permettre aux soci\u00e9t\u00e9s d\u00e9ficitaires d\u2019imputer plus rapidement leurs d\u00e9ficits et ainsi de soutenir leur tr\u00e9sorerie.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>La cr\u00e9ance de carry-back<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Le report en arri\u00e8re permet aux\nentreprises de b\u00e9n\u00e9ficier d\u2019une <strong>cr\u00e9ance d\u2019IS<\/strong> lui permettant de payer ses\nacomptes et soldes d\u2019IS des 5 ann\u00e9es suivant l\u2019exercice au titre duquel l\u2019option\na \u00e9t\u00e9 exerc\u00e9e. Le montant de la cr\u00e9ance qui n\u2019aurait \u00e9ventuellement pu \u00eatre\nimput\u00e9e dans ce d\u00e9lai est alors <strong>remboursable<\/strong> par l\u2019\u00c9tat.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">N\u00e9anmoins, l\u2019article 2 du 3<sup>\u00e8me<\/sup>\nPLFR pour 2020, actuellement discut\u00e9 \u00e0 l\u2019Assembl\u00e9e nationale offre la\npossibilit\u00e9 aux soci\u00e9t\u00e9s ayant un stock de cr\u00e9ances de carry-back d\u2019en <strong>demander\nle remboursement d\u00e8s 2020<\/strong>. Cette disposition concerne \u00e9galement la cr\u00e9ance\nqui sera constat\u00e9e au titre de l\u2019exercice en cours. <\/p>\n","protected":false},"excerpt":{"rendered":"<p>La commission des finances de l\u2019Assembl\u00e9e nationale a adopt\u00e9 un amendement au 3\u00e8me PLFR 2020 (projet de loi de finances rectificative pour 2020) pr\u00e9voyant de porter de 1 \u00e0 2 millions \u20ac le plafond de report en arri\u00e8re des d\u00e9ficits. Le budget rectificatif pr\u00e9voit \u00e9galement un remboursement simplifi\u00e9 de la cr\u00e9ance de carry-back. Report en [&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":[874,1898],"class_list":["post-16127","post","type-post","status-publish","format-quote","hentry","category-actualites","category-comptabilite-fiscalite-et-gestion-financiere","tag-impot-sur-les-societes","tag-report-en-arriere-des-deficits","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>LFR3 : Report en arri\u00e8re des d\u00e9ficits - 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\/2020\/06\/30\/lfr3-report-en-arriere-des-deficits\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"LFR3 : Report en arri\u00e8re des d\u00e9ficits - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"La commission des finances de l\u2019Assembl\u00e9e nationale a adopt\u00e9 un amendement au 3\u00e8me PLFR 2020 (projet de loi de finances rectificative pour 2020) pr\u00e9voyant de porter de 1 \u00e0 2 millions \u20ac le plafond de report en arri\u00e8re des d\u00e9ficits. 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