{"id":25807,"date":"2022-02-28T06:00:00","date_gmt":"2022-02-28T04:00:00","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=25807"},"modified":"2022-03-14T11:34:59","modified_gmt":"2022-03-14T09:34:59","slug":"credit-dimpot-innovation-reforme-pour-2023","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2022\/02\/28\/credit-dimpot-innovation-reforme-pour-2023\/","title":{"rendered":"Cr\u00e9dit d\u2019imp\u00f4t innovation\u00a0: r\u00e9forme pour 2023"},"content":{"rendered":"\n<p>L\u2019article 83 de la loi de finances pour 2022 proroge le <strong>cr\u00e9dit d\u2019imp\u00f4t innovation<\/strong> (CII) jusqu\u2019en 2024. Les modalit\u00e9s de calcul sont r\u00e9form\u00e9es \u00e0 compter de <strong>2023<\/strong>. L\u2019administration fiscale a actualis\u00e9 sa doctrine en cons\u00e9quence (BOFiP, actualit\u00e9 du 16 f\u00e9vrier 2022).<\/p>\n<p><strong>Le CII jusqu\u2019au 31 d\u00e9cembre 2022<\/strong><\/p>\n<p>Le cr\u00e9dit d\u2019imp\u00f4t innovation (CII) est une extension du cr\u00e9dit d\u2019imp\u00f4t recherche <strong>r\u00e9serv\u00e9 aux PME<\/strong> (entreprises de moins de 250 salari\u00e9s et dont le chiffre d\u2019affaires n\u2019exc\u00e8de pas 50 millions \u20ac ou le total du bilan, 43 millions \u20ac).<\/p>\n<p>Codifi\u00e9 au II de l\u2019article 244 B du CGI et instaur\u00e9 en 2013, il a pour base <strong>certaines d\u00e9penses d\u2019innovation<\/strong> telle la cr\u00e9ation d\u2019un prototype ou l\u2019installation pilote de nouveaux produits.<\/p>\n<p>Jusqu\u2019au 31 d\u00e9cembre 2022\u00a0:<\/p>\n<ul>\n<li>l\u2019assiette du CII int\u00e8gre les <strong>d\u00e9penses de fonctionnement<\/strong> \u00e9valu\u00e9es forfaitairement \u00e0 75% des dotations aux amortissements des immobilisations utilis\u00e9es pour les activit\u00e9s d\u2019innovation et \u00e0 43% des charges de personnel affect\u00e9es \u00e0 ces m\u00eames activit\u00e9s,<\/li>\n<li>le CII s\u2019\u00e9l\u00e8ve \u00e0 <strong>20%<\/strong> des d\u00e9penses \u00e9ligibles.<\/li>\n<\/ul>\n<p><strong>CII\u00a0: r\u00e9forme en 2023<\/strong><\/p>\n<p>La loi de finances pour 2022 r\u00e9forme \u00e0 compter des d\u00e9penses expos\u00e9es au <strong>1<sup>er<\/sup> janvier 2023<\/strong>, les modalit\u00e9s de calcul du CII, afin de tenir compte de l\u2019\u00e9volution de la l\u00e9gislation communautaire. L\u2019article 83 de la loi de finances pour 2022 apporte les modifications suivantes\u00a0:<\/p>\n<ul>\n<li><strong>suppression du forfait<\/strong> des d\u00e9penses de fonctionnement (75% des dotations aux amortissements et 43% des charges de personnel)<\/li>\n<li>augmentation en contrepartie du taux du CII.<\/li>\n<\/ul>\n<p>Le <strong>taux du CII<\/strong> est d\u00e9sormais fix\u00e9<\/p>\n<ul>\n<li>\u00e0 <strong>30%<\/strong> au lieu de 20% dans le cas g\u00e9n\u00e9ral,<\/li>\n<li>\u00e0 <strong>60%<\/strong> au lieu de 40% pour les d\u00e9partements d\u2019outre-mer<\/li>\n<li>\u00e0 <strong>35%<\/strong> (40% pour les petites entreprises) pour les \u00e9tablissements situ\u00e9s en Corse.<\/li>\n<\/ul>\n<p>Le texte proroge le dispositif jusqu\u2019en 2024 et exclut \u00e9galement du b\u00e9n\u00e9fice du CII, les entreprises en difficult\u00e9.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019article 83 de la loi de finances pour 2022 proroge le cr\u00e9dit d\u2019imp\u00f4t innovation (CII) jusqu\u2019en 2024. Les modalit\u00e9s de calcul sont r\u00e9form\u00e9es \u00e0 compter de 2023. L\u2019administration fiscale a actualis\u00e9 sa doctrine en cons\u00e9quence (BOFiP, actualit\u00e9 du 16 f\u00e9vrier 2022). Le CII jusqu\u2019au 31 d\u00e9cembre 2022 Le cr\u00e9dit d\u2019imp\u00f4t innovation (CII) est une extension [&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":[],"class_list":["post-25807","post","type-post","status-publish","format-quote","hentry","category-actualites","category-comptabilite-fiscalite-et-gestion-financiere","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>Cr\u00e9dit d\u2019imp\u00f4t innovation\u00a0: r\u00e9forme pour 2023 - 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\/2022\/02\/28\/credit-dimpot-innovation-reforme-pour-2023\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cr\u00e9dit d\u2019imp\u00f4t innovation\u00a0: r\u00e9forme pour 2023 - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"L\u2019article 83 de la loi de finances pour 2022 proroge le cr\u00e9dit d\u2019imp\u00f4t innovation (CII) jusqu\u2019en 2024. 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