{"id":32913,"date":"2023-01-31T01:21:53","date_gmt":"2023-01-30T23:21:53","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=32913"},"modified":"2023-01-31T01:21:54","modified_gmt":"2023-01-30T23:21:54","slug":"pme-is-a-15-jusqua-42-500-e-de-benefices","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2023\/01\/31\/pme-is-a-15-jusqua-42-500-e-de-benefices\/","title":{"rendered":"PME\u00a0: IS \u00e0 15 % jusqu\u2019\u00e0 42.500 \u20ac de b\u00e9n\u00e9fices"},"content":{"rendered":"\n\n\n

Les PME b\u00e9n\u00e9ficient d\u2019un taux r\u00e9duit d\u2019IS \u00e0 15 % jusqu\u2019\u00e0 une certaine limite qui vient d\u2019\u00eatre revue \u00e0 la hausse pour les exercices clos au 31 d\u00e9cembre 2022. Le plafond passe ainsi de 38.120 \u00e0 42.500 \u20ac.<\/strong><\/p>\n

Une imposition qui \u00e9tait limit\u00e9e jusqu\u2019\u00e0 38.120 \u20ac de b\u00e9n\u00e9fice imposable <\/strong><\/h2>\n

La loi de finances pour 2023<\/strong> (loi n\u00b02022-1726 du 30 d\u00e9cembre 2022) a revaloris\u00e9 le plafond du b\u00e9n\u00e9fice imposable au taux r\u00e9duit d\u2019imp\u00f4t sur les soci\u00e9t\u00e9s (IS) de 15 %.<\/p>\n

Instaur\u00e9e en 2002, la tranche de 250.000 francs, convertie \u00e0 38.120 \u20ac,<\/strong> aura subsist\u00e9 pendant une vingtaine d\u2019ann\u00e9es sans qu\u2019aucune revalorisation ne lui soit appliqu\u00e9e alors que l\u2019inflation est estim\u00e9e \u00e0 38 % sur ces 20 derni\u00e8res ann\u00e9es.<\/p>\n

L\u2019article 37 de la loi de finances pour 2023 a donc permis de rattraper ce retard, passant la tranche d\u2019imposition de 38.120 \u20ac \u00e0 42.500 \u20ac.<\/strong> Une revalorisation au taux de l\u2019inflation aurait d\u00fb porter cette tranche au-del\u00e0 de 50.000 \u20ac. Il ne s\u2019agit donc que d\u2019un rattrape partiel. L\u2019absence de pr\u00e9cision sur la date d\u2019entr\u00e9e en vigueur de cette disposition rend cette derni\u00e8re applicable d\u00e8s la date de publication de la loi soit le 31 d\u00e9cembre 2022. Elle s\u2019appliquera ainsi aux r\u00e9sultats clos au 31 d\u00e9cembre 2022<\/strong>.<\/p>\n

Une \u00e9conomie de 438 \u20ac<\/strong><\/h2>\n

Toutes les entreprises ne peuvent pas b\u00e9n\u00e9ficier du taux r\u00e9duit. Cette faveur est accord\u00e9e aux structures respectant les trois crit\u00e8res suivants\u00a0:<\/p>\n

    \n
  • Lib\u00e9ration int\u00e9grale du capital social\u00a0;<\/li>\n
  • Chiffre d\u2019affaires hors taxes inf\u00e9rieur \u00e0 10 millions d\u2019euros<\/strong>;<\/li>\n
  • Capital social d\u00e9tenu aux trois quarts par des personnes physiques ou par une soci\u00e9t\u00e9 appliquant ce crit\u00e8re.<\/li>\n<\/ul>\n

    En 2022, le taux de l\u2019IS est fix\u00e9 pour toutes les entreprises \u00e0 25 %, sauf tranche impos\u00e9e au taux r\u00e9duit r\u00e9serv\u00e9 aux PME. La revalorisation de 4.380 \u20ac permet une \u00e9conomie<\/strong> d\u2019IS s\u2019\u00e9levant au maximum \u00e0 438 \u20ac<\/strong> soit (42.500 \u2013 38.120) x (25 % – 15 %)].<\/p>\n

    Exemple\u00a0:<\/u> une soci\u00e9t\u00e9 enregistre un b\u00e9n\u00e9fice imposable de 50.000 \u20ac\u00a0:<\/p>\n\n\n\n\n\n\n
    \n

    \u00a0<\/p>\n<\/td>\n

    		\n

    Ancien plafond<\/strong><\/p>\n<\/td>\n

    		\n

    Nouveau plafond<\/strong><\/p>\n<\/td>\n<\/tr>\n

    \n

    IS \u00e0 15 %<\/p>\n<\/td>\n

    		\n

    38.120 x 15 % = 5.718 \u20ac<\/p>\n<\/td>\n

    		\n

    42.500 x 15 % = 6.375 \u20ac<\/p>\n<\/td>\n<\/tr>\n

    \n

    IS \u00e0 25 %<\/p>\n<\/td>\n

    		\n

    (50.000 \u2013 38.120) x 25 % = 2.970 \u20ac<\/p>\n<\/td>\n

    		\n

    (50.000 \u2013 42.500) x 25 % = 1.875 \u20ac<\/p>\n<\/td>\n<\/tr>\n

    \n

    IS TOTAL<\/strong><\/p>\n<\/td>\n

    		\n

    8.688 \u20ac<\/strong><\/p>\n<\/td>\n

    		\n

    8.250 \u20ac<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

    Les PME b\u00e9n\u00e9ficient d\u2019un taux r\u00e9duit d\u2019IS \u00e0 15 % jusqu\u2019\u00e0 une certaine limite qui vient d\u2019\u00eatre revue \u00e0 la hausse pour les exercices clos au 31 d\u00e9cembre 2022. Le plafond passe ainsi de 38.120 \u00e0 42.500 \u20ac. Une imposition qui \u00e9tait limit\u00e9e jusqu\u2019\u00e0 38.120 \u20ac de b\u00e9n\u00e9fice imposable La loi de finances pour 2023 […]<\/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":[874,42],"class_list":["post-32913","post","type-post","status-publish","format-quote","hentry","category-actualites","category-comptabilite-fiscalite-et-gestion-financiere","tag-impot-sur-les-societes","tag-pme","post_format-post-format-quote"],"acf":[],"yoast_head":"\nPME\u00a0: IS \u00e0 15 % jusqu\u2019\u00e0 42.500 \u20ac de b\u00e9n\u00e9fices - 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\/2023\/01\/31\/pme-is-a-15-jusqua-42-500-e-de-benefices\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"PME\u00a0: IS \u00e0 15 % jusqu\u2019\u00e0 42.500 \u20ac de b\u00e9n\u00e9fices - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"Les PME b\u00e9n\u00e9ficient d\u2019un taux r\u00e9duit d\u2019IS \u00e0 15 % jusqu\u2019\u00e0 une certaine limite qui vient d\u2019\u00eatre revue \u00e0 la hausse pour les exercices clos au 31 d\u00e9cembre 2022. 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Une imposition qui \u00e9tait limit\u00e9e jusqu\u2019\u00e0 38.120 \u20ac de b\u00e9n\u00e9fice imposable La loi de finances pour 2023 […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.gereso.com\/actualites\/2023\/01\/31\/pme-is-a-15-jusqua-42-500-e-de-benefices\/\" \/>\n<meta property=\"og:site_name\" content=\"Le Blog GERESO\" \/>\n<meta property=\"article:published_time\" content=\"2023-01-30T23:21:53+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-01-30T23:21:54+00:00\" \/>\n<meta name=\"author\" content=\"Damien P\u00e9an\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/2023\/01\/31\/pme-is-a-15-jusqua-42-500-e-de-benefices\/\",\"url\":\"https:\/\/www.gereso.com\/actualites\/2023\/01\/31\/pme-is-a-15-jusqua-42-500-e-de-benefices\/\",\"name\":\"PME\u00a0: IS \u00e0 15 % jusqu\u2019\u00e0 42.500 \u20ac de b\u00e9n\u00e9fices - Le Blog GERESO\",\"isPartOf\":{\"@id\":\"https:\/\/www.gereso.com\/actualites\/#website\"},\"datePublished\":\"2023-01-30T23:21:53+00:00\",\"dateModified\":\"2023-01-30T23:21:54+00:00\",\"author\":{\"@id\":\"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/c91814f92d627ed4715993fbbf7c7e8d\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.gereso.com\/actualites\/2023\/01\/31\/pme-is-a-15-jusqua-42-500-e-de-benefices\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.gereso.com\/actualites\/2023\/01\/31\/pme-is-a-15-jusqua-42-500-e-de-benefices\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/2023\/01\/31\/pme-is-a-15-jusqua-42-500-e-de-benefices\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.gereso.com\/actualites\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"PME\u00a0: IS \u00e0 15 % jusqu\u2019\u00e0 42.500 \u20ac de b\u00e9n\u00e9fices\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/#website\",\"url\":\"https:\/\/www.gereso.com\/actualites\/\",\"name\":\"Le Blog GERESO\",\"description\":\"Toute l'actu RH, Finance, Fonction Publique, Management...\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.gereso.com\/actualites\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/c91814f92d627ed4715993fbbf7c7e8d\",\"name\":\"Damien P\u00e9an\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2016\/03\/damien-pean.jpg\",\"contentUrl\":\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2016\/03\/damien-pean.jpg\",\"caption\":\"Damien P\u00e9an\"},\"description\":\"Damien P\u00c9AN est titulaire du Dipl\u00f4me d'\u00e9tudes sup\u00e9rieures comptables et financi\u00e8res (DESCF). 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