{"id":18915,"date":"2021-01-29T11:24:46","date_gmt":"2021-01-29T09:24:46","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=18915"},"modified":"2021-01-29T11:24:48","modified_gmt":"2021-01-29T09:24:48","slug":"taux-dinteret-comptes-courants-clotures-au-31-decembre-2020","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2021\/01\/29\/taux-dinteret-comptes-courants-clotures-au-31-decembre-2020\/","title":{"rendered":"Taux d\u2019int\u00e9r\u00eat comptes courants : cl\u00f4tures au 31 d\u00e9cembre 2020"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">L\u2019administration fiscale a publi\u00e9 pour le premier trimestre\n2020 les taux permettant une d\u00e9duction maximum et int\u00e9grale des <strong>int\u00e9r\u00eats<\/strong> vers\u00e9s au titre des sommes laiss\u00e9es en <strong>comptes courants d\u2019associ\u00e9s<\/strong>. Ce taux s\u2019\u00e9l\u00e8ve \u00e0 <strong>1,18%<\/strong> pour les exercices clos au 31 d\u00e9cembre 2020.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Les int\u00e9r\u00eats des comptes courants d\u2019associ\u00e9s<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Les sommes laiss\u00e9es \u00e0 disposition de la soci\u00e9t\u00e9 par les\nassoci\u00e9s peuvent \u00eatre r\u00e9mun\u00e9r\u00e9es par le versement d\u2019int\u00e9r\u00eats. Pour le calcul du\n<strong>r\u00e9sultat imposable<\/strong>, les\nint\u00e9r\u00eats des comptes courants sont d\u00e9ductibles \u00e0 condition de respecter les 2\nconditions suivantes expos\u00e9es par le 3\u00b0 de l\u2019article 39 du CGI&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Le<strong> capital <\/strong>social doit \u00eatre\nenti\u00e8rement lib\u00e9r\u00e9<\/li><li>Le taux d\u2019int\u00e9r\u00eat pratiqu\u00e9 ne doit pas\n\u00eatre sup\u00e9rieur au taux effectif moyen pratiqu\u00e9 par les \u00e9tablissements de cr\u00e9dit\npour les pr\u00eats \u00e0 taux variable aux entreprises d\u2019une dur\u00e9e initiale sup\u00e9rieure\n\u00e0 2 ans. <\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Ce taux, r\u00e9guli\u00e8rement appel\u00e9 \u00ab&nbsp;<strong>TMP<\/strong>&nbsp;\u00bb est publi\u00e9 chaque trimestre par l\u2019administration\nfiscale dans sa documentation au BOFiP. La fraction des int\u00e9r\u00eats vers\u00e9s\nexc\u00e9dant le TMP doit faire l\u2019objet d\u2019une <strong>r\u00e9int\u00e9gration extra-comptable<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>1,18% pour les cl\u00f4tures au 31 d\u00e9cembre 2020<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Le 6 janvier dernier, l\u2019administration fiscale a publi\u00e9 les\nTMP applicables pour les exercices clos entre le <strong>31 d\u00e9cembre 2020 et le 30\nmars 2021<\/strong> (<a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/5505-PGP.html?identifiant=BOI-BIC-CHG-50-50-30-20200108\">actualit\u00e9\nBOFiP<\/a>, BOI-BIC-CHG-50-50-30, \u00a740).<\/p>\n\n\n\n<table class=\"wp-block-table\"><tbody><tr><td>\n  <strong>Date\n  de cl\u00f4ture<\/strong>\n  <\/td><td>\n  <strong>TMP<\/strong>\n  <\/td><\/tr><tr><td>\n  Entre\n  le 31 d\u00e9cembre 2020 et le 30 janvier 2021\n  <\/td><td>\n  1,18%\n  <\/td><\/tr><tr><td>\n  Entre\n  le 31 janvier et le 27 f\u00e9vrier 2021\n  <\/td><td>\n  1,17%\n  <\/td><\/tr><tr><td>\n  Entre\n  le 28 f\u00e9vrier et le 30 mars 2021\n  <\/td><td>\n  1,17%\n  <\/td><\/tr><\/tbody><\/table>\n\n\n\n<p class=\"wp-block-paragraph\">Pour les exercices clos au 31 d\u00e9cembre 2020, le taux d\u2019int\u00e9r\u00eat\nmaximum \u00e0 servir aux associ\u00e9s dans les limites fix\u00e9es par la l\u00e9gislation\nfiscale s\u2019\u00e9l\u00e8ve \u00e0 <strong>1,18%<\/strong> contre 1,32% un an plus t\u00f4t.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le TMP poursuit ainsi sa baisse continue. Pour rappel, en\n2009, il s\u2019\u00e9levait \u00e0 4,81%. Les <strong>r\u00e9int\u00e9grations extra-comptables<\/strong> sont concr\u00e8tement assez rares. Le plus souvent,\nles soci\u00e9t\u00e9s utilisent le TMP comme taux d\u2019int\u00e9r\u00eat ou m\u00eame ne versent aucun\nint\u00e9r\u00eat compte tenu du contexte de taux faible.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019administration fiscale a publi\u00e9 pour le premier trimestre 2020 les taux permettant une d\u00e9duction maximum et int\u00e9grale des int\u00e9r\u00eats vers\u00e9s au titre des sommes laiss\u00e9es en comptes courants d\u2019associ\u00e9s. Ce taux s\u2019\u00e9l\u00e8ve \u00e0 1,18% pour les exercices clos au 31 d\u00e9cembre 2020. Les int\u00e9r\u00eats des comptes courants d\u2019associ\u00e9s Les sommes laiss\u00e9es \u00e0 disposition de la [&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":[1582,1210],"class_list":["post-18915","post","type-post","status-publish","format-quote","hentry","category-actualites","category-comptabilite-fiscalite-et-gestion-financiere","tag-benefice-imposable","tag-compte-courant-dassocies","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>Taux d\u2019int\u00e9r\u00eat comptes courants : cl\u00f4tures au 31 d\u00e9cembre 2020 - 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\/2021\/01\/29\/taux-dinteret-comptes-courants-clotures-au-31-decembre-2020\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Taux d\u2019int\u00e9r\u00eat comptes courants : cl\u00f4tures au 31 d\u00e9cembre 2020 - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"L\u2019administration fiscale a publi\u00e9 pour le premier trimestre 2020 les taux permettant une d\u00e9duction maximum et int\u00e9grale des int\u00e9r\u00eats vers\u00e9s au titre des sommes laiss\u00e9es en comptes courants d\u2019associ\u00e9s. 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