{"id":19430,"date":"2021-02-27T11:20:14","date_gmt":"2021-02-27T09:20:14","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=19430"},"modified":"2021-02-27T11:20:38","modified_gmt":"2021-02-27T09:20:38","slug":"is-lacompte-du-15-mars-2021","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2021\/02\/27\/is-lacompte-du-15-mars-2021\/","title":{"rendered":"IS : l\u2019acompte du 15 mars 2021"},"content":{"rendered":"\n

Le taux de l\u2019IS continue sa r\u00e9duction. L\u2019acompte d\u2019imp\u00f4t\nsur les soci\u00e9t\u00e9s<\/strong> du 15 mars 2021<\/strong> sera d\u00e9termin\u00e9 \u00e0 partir des\nnouveaux taux applicables en 2021.<\/p>\n\n\n\n

Un acompte par trimestre<\/strong><\/h2>\n\n\n\n

Les personnes morales dont les r\u00e9sultats sont soumis \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s<\/strong> (IS)<\/strong> doivent s\u2019acquitter chaque ann\u00e9e de 4 acomptes dont les dates d\u2019\u00e9ch\u00e9ances sont fixes quelle que soit la cl\u00f4ture de l\u2019exercice comptable : le 15 mars, 15 juin, 15 septembre et le 15 d\u00e9cembre. Seul l\u2019ordre des acomptes varie en fonction de la date de cl\u00f4ture :<\/p>\n\n\n\n

<\/p>\n\n\n\n
\n Date de cl\u00f4ture comprise entre<\/strong>\n <\/td>\n L\u2019acompte du 15 mars N constitue le :<\/strong>\n <\/td><\/tr>
\n Le 20 novembre N-1 et 19 f\u00e9vrier N\n <\/td>\n 1er<\/sup> acompte\n <\/td><\/tr>
\n Le 20 ao\u00fbt N-1 et 19 novembre N-1\n <\/td>\n 2\u00e8me<\/sup> acompte\n <\/td><\/tr>
\n Le 20 mai N-1 et 19 ao\u00fbt N-1\n <\/td>\n 3\u00e8me<\/sup> acompte\n <\/td><\/tr>
\n Le 20 f\u00e9vrier N-1 et 19 mai N-1\n <\/td>\n 4\u00e8me<\/sup> et dernier acompte\n <\/td><\/tr><\/tbody><\/table>\n\n\n\n

Moins d\u2019IS pour les exercices ouverts depuis le 1er<\/sup>\njanvier 2021 <\/strong><\/h2>\n\n\n\n

L\u2019acompte est calcul\u00e9 sur la base du r\u00e9sultat fiscal<\/strong>\nde l\u2019exercice pr\u00e9c\u00e9dent hors plus-value \u00e0 long terme sur les titres de\nparticipation et les cessions de brevets. \u00c0 cette base est appliqu\u00e9 un taux\nfix\u00e9 en fonction de l\u2019exercice de rattachement de l\u2019acompte.<\/p>\n\n\n\n

Ainsi les entreprises dont la cl\u00f4ture annuelle des comptes co\u00efncide avec l\u2019ann\u00e9e civile pourront appliquer d\u00e8s ce premier acompte les taux de 6,625 % ou 6,6875 %<\/strong> :<\/p>\n\n\n\n

<\/p>\n\n\n\n
\n Exercice ouvert \u00e0 compter du 1er<\/sup> janvier 2021<\/strong>\n <\/td>\n Contribuables r\u00e9alisant au plus 250 millions de CA<\/strong>\n <\/td>\n Contribuables dont le CA exc\u00e8de 250 millions de CA<\/strong>\n <\/td><\/tr>
\n Taux annuel<\/strong>\n <\/td>\n 26,5 %\n <\/td>\n 27,5 %\n <\/td><\/tr>
\n Taux de l\u2019acompte<\/strong>\n <\/td>\n 6,625 %\n (26,5 \/ 4)\n <\/td>\n 6,875 %\n (27,5 \/ 4)\n <\/td><\/tr><\/tbody><\/table>\n\n\n\n

\u00c0 compter des exercices ouverts en 2022, le taux uniforme de\n25%<\/strong> s\u2019appliquera \u00e0 l\u2019ensemble des b\u00e9n\u00e9fices des redevables de l\u2019IS sans\ndistinction de taille.<\/p>\n\n\n\n

Outre ce taux normal, rappelons l\u2019existence du taux\nr\u00e9duit de 15% <\/strong>r\u00e9serv\u00e9 aux PME.<\/strong> La loi de finances pour 2021 est\nvenue \u00e9tendre son champ d\u2019application en rehaussant le crit\u00e8re restrictif de\nchiffre d\u2019affaires maximal d\u2019application de 7,63 millions \u00e0 10 millions \u20ac<\/strong>.\nLe montant du r\u00e9sultat sur lequel s\u2019applique ce taux n\u2019a en revanche pas \u00e9t\u00e9\nmodifi\u00e9 et correspond toujours \u00e0 nos 250.000 francs, soit 38.120 \u20ac.<\/p>\n","protected":false},"excerpt":{"rendered":"

Le taux de l\u2019IS continue sa r\u00e9duction. L\u2019acompte d\u2019imp\u00f4t sur les soci\u00e9t\u00e9s du 15 mars 2021 sera d\u00e9termin\u00e9 \u00e0 partir des nouveaux taux applicables en 2021. Un acompte par trimestre Les personnes morales dont les r\u00e9sultats sont soumis \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s (IS) doivent s\u2019acquitter chaque ann\u00e9e de 4 acomptes dont les dates d\u2019\u00e9ch\u00e9ances […]<\/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],"class_list":["post-19430","post","type-post","status-publish","format-quote","hentry","category-actualites","category-comptabilite-fiscalite-et-gestion-financiere","tag-impot-sur-les-societes","post_format-post-format-quote"],"acf":[],"yoast_head":"\nIS : l\u2019acompte du 15 mars 2021 - 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\/02\/27\/is-lacompte-du-15-mars-2021\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IS : l\u2019acompte du 15 mars 2021 - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"Le taux de l\u2019IS continue sa r\u00e9duction. 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