{"id":20097,"date":"2021-03-25T12:32:37","date_gmt":"2021-03-25T10:32:37","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=20097"},"modified":"2021-03-25T12:32:39","modified_gmt":"2021-03-25T10:32:39","slug":"integration-fiscale-et-acquisition-a-louverture-de-lexercice","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2021\/03\/25\/integration-fiscale-et-acquisition-a-louverture-de-lexercice\/","title":{"rendered":"Int\u00e9gration fiscale et acquisition \u00e0 l\u2019ouverture de l\u2019exercice"},"content":{"rendered":"\n<p>L\u2019administration fiscale a publi\u00e9 <strong>un rescrit<\/strong> ce 24\nmars 2021 dans lequel il pr\u00e9cise qu\u2019une soci\u00e9t\u00e9 acquise \u00e0 <strong>95%<\/strong> au moins\nau premier jour de l\u2019exercice peut \u00eatre int\u00e9gr\u00e9e au groupe fiscal d\u00e8s ce\npremier exercice.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Int\u00e9gration fiscale&nbsp;: int\u00e9r\u00eat et conditions<\/strong><\/h2>\n\n\n\n<p>L&rsquo;int\u00e9gration fiscale permet \u00e0 une soci\u00e9t\u00e9\nm\u00e8re d\u2019\u00eatre l\u2019unique redevable de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s au niveau du <strong>groupe\nint\u00e9gr\u00e9<\/strong>. L&rsquo;imp\u00f4t sur les soci\u00e9t\u00e9s est dans ce cas d\u00e9termin\u00e9 au niveau du\ngroupe, ce qui pr\u00e9sente l\u2019avantage de <strong>compenser les b\u00e9n\u00e9fices et les pertes<\/strong>\ndes soci\u00e9t\u00e9s int\u00e9gr\u00e9es. L\u2019option pour l\u2019int\u00e9gration fiscale est valable 5 ans\net est renouvelable ind\u00e9finiment. Pour y \u00eatre \u00e9ligible, les conditions suivantes\ndoivent \u00eatre respect\u00e9es&nbsp;: &nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>les soci\u00e9t\u00e9s doivent \u00eatre soumises \u00e0 l&rsquo;IS et imposables en France <\/li><li>la soci\u00e9t\u00e9 m\u00e8re doit d\u00e9tenir au moins <strong>95 %<\/strong> du capital des\n     filiales<\/li><li>la soci\u00e9t\u00e9 m\u00e8re ne doit pas \u00eatre d\u00e9tenue \u00e0 95 % ou plus par une autre\n     soci\u00e9t\u00e9 soumise \u00e0 l&rsquo;IS<\/li><li>les soci\u00e9t\u00e9s int\u00e9gr\u00e9es doivent avoir les <strong>m\u00eames dates d&rsquo;exercice\n     comptable<\/strong>.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>L\u2019ann\u00e9e de d\u00e9marrage de l\u2019int\u00e9gration\nfiscale<\/strong><\/h2>\n\n\n\n<p>Selon l\u2019article 223A du CGI, la condition\nde d\u00e9tention de 95% du capital doit \u00eatre <strong>continue<\/strong> au cours de l\u2019exercice.\nSi une telle acquisition n\u2019est r\u00e9alis\u00e9e qu\u2019en cours d\u2019exercice, l\u2019application\ndu r\u00e9gime d\u2019int\u00e9gration fiscale n\u2019est possible qu\u2019\u00e0 compter de l\u2019exercice\nsuivant. En revanche, la question se pose lorsque la condition de d\u00e9tention est\nobtenue au <strong>premier jour de l\u2019exercice comptable<\/strong>.<\/p>\n\n\n\n<p>Le rescrit publi\u00e9 par l\u2019administration ce\n24 mars rappelle que la doctrine fiscale permet d\u00e9j\u00e0 l\u2019int\u00e9gration fiscale d\u00e8s la\npremi\u00e8re ann\u00e9e pour une filiale sortie d\u2019un groupe et simultan\u00e9ment int\u00e9gr\u00e9e \u00e0\nun nouveau groupe d\u00e8s le premier jour de l\u2019exercice.<\/p>\n\n\n\n<p>Dans ce rescrit, l\u2019administration pr\u00e9cise\nque cette tol\u00e9rance s\u2019applique \u00e9galement aux filiales qui n\u2019\u00e9taient int\u00e9gr\u00e9es \u00e0\naucun groupe fiscal au pr\u00e9alable. En cons\u00e9quence, les soci\u00e9t\u00e9s acquises \u00e0 au\nmoins 95% du capital <strong>d\u00e8s le premier jour de l\u2019exercice peuvent \u00eatre int\u00e9gr\u00e9es\nfiscalement<\/strong> d\u00e8s ce premier exercice sans attendre l\u2019ann\u00e9e suivante. <\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019administration fiscale a publi\u00e9 un rescrit ce 24 mars 2021 dans lequel il pr\u00e9cise qu\u2019une soci\u00e9t\u00e9 acquise \u00e0 95% au moins au premier jour de l\u2019exercice peut \u00eatre int\u00e9gr\u00e9e au groupe fiscal d\u00e8s ce premier exercice. Int\u00e9gration fiscale&nbsp;: int\u00e9r\u00eat et conditions L&rsquo;int\u00e9gration fiscale permet \u00e0 une soci\u00e9t\u00e9 m\u00e8re d\u2019\u00eatre l\u2019unique redevable de l\u2019imp\u00f4t sur les [&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":[874,1154],"class_list":["post-20097","post","type-post","status-publish","format-quote","hentry","category-actualites","category-comptabilite-fiscalite-et-gestion-financiere","tag-impot-sur-les-societes","tag-integration-fiscale","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>Int\u00e9gration fiscale et acquisition \u00e0 l\u2019ouverture de l\u2019exercice - 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\/03\/25\/integration-fiscale-et-acquisition-a-louverture-de-lexercice\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Int\u00e9gration fiscale et acquisition \u00e0 l\u2019ouverture de l\u2019exercice - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"L\u2019administration fiscale a publi\u00e9 un rescrit ce 24 mars 2021 dans lequel il pr\u00e9cise qu\u2019une soci\u00e9t\u00e9 acquise \u00e0 95% au moins au premier jour de l\u2019exercice peut \u00eatre int\u00e9gr\u00e9e au groupe fiscal d\u00e8s ce premier exercice. 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