{"id":8339,"date":"2017-08-17T23:26:44","date_gmt":"2017-08-17T21:26:44","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=8339"},"modified":"2017-08-17T23:26:44","modified_gmt":"2017-08-17T21:26:44","slug":"comptes-courants-3eme-trimestre","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2017\/08\/17\/comptes-courants-3eme-trimestre\/","title":{"rendered":"Comptes courants d&rsquo;associ\u00e9s pour le 3\u00e8me trimestre"},"content":{"rendered":"<p>L&rsquo;administration fiscale a communiqu\u00e9 au d\u00e9but de ce mois, le taux d&rsquo;int\u00e9r\u00eat des <strong>comptes courants d&rsquo;associ\u00e9s<\/strong> pour le 3\u00e8me trimestre permettant une d\u00e9duction maximale pour la d\u00e9termination du r\u00e9sultat imposable (<strong>actualit\u00e9 BOFiP<\/strong>, 2 ao\u00fbt 2017).<\/p>\n<p>Pour \u00eatre d\u00e9ductibles du r\u00e9sultat soumis \u00e0 l&rsquo;imp\u00f4t sur les b\u00e9n\u00e9fices, les int\u00e9r\u00eats vers\u00e9s aux associ\u00e9s d&rsquo;une soci\u00e9t\u00e9 ne doivent pas exc\u00e9der <strong>le TMP<\/strong> c&rsquo;est-\u00e0-dire le taux moyen pratiqu\u00e9 par les \u00e9tablissements de cr\u00e9dit pour des pr\u00eats \u00e0 taux variable aux entreprises d&rsquo;une dur\u00e9e sup\u00e9rieure \u00e0 2 ans. Les int\u00e9r\u00eats vers\u00e9s exc\u00e9dant le TMP doivent faire l&rsquo;objet d&rsquo;une r\u00e9int\u00e9gration extra-comptable pour la fraction des int\u00e9r\u00eats d\u00e9passant ce taux.<\/p>\n<p>Pour \u00eatre d\u00e9ductible, le capital de la soci\u00e9t\u00e9 versant les int\u00e9r\u00eats doit en outre \u00eatre enti\u00e8rement lib\u00e9r\u00e9.<\/p>\n<p>Selon la documentation du BOFiP, mise \u00e0 jour le 2 ao\u00fbt dernier, les TMP applicables pour le <strong>troisi\u00e8me trimestre 2017<\/strong> sont les suivants :<\/p>\n<ul>\n<li>Exercices clos entre le 30 juin et le 30 juillet 2017 : 1,83%<\/li>\n<li>Exercices clos entre le 31 juillet et le 30 ao\u00fbt 2017 : 1,80%<\/li>\n<li>Exercice entre le 31 ao\u00fbt et le 29 septembre 2017 : 1,78%.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>L&rsquo;administration fiscale a communiqu\u00e9 au d\u00e9but de ce mois, le taux d&rsquo;int\u00e9r\u00eat des comptes courants d&rsquo;associ\u00e9s pour le 3\u00e8me trimestre permettant une d\u00e9duction maximale pour la d\u00e9termination du r\u00e9sultat imposable (actualit\u00e9 BOFiP, 2 ao\u00fbt 2017). Pour \u00eatre d\u00e9ductibles du r\u00e9sultat soumis \u00e0 l&rsquo;imp\u00f4t sur les b\u00e9n\u00e9fices, les int\u00e9r\u00eats vers\u00e9s aux associ\u00e9s d&rsquo;une soci\u00e9t\u00e9 ne doivent [&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":[1210,1211],"class_list":["post-8339","post","type-post","status-publish","format-quote","hentry","category-actualites","category-comptabilite-fiscalite-et-gestion-financiere","tag-compte-courant-dassocies","tag-impot-sur-les-benefices","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>Comptes courants d&#039;associ\u00e9s pour le 3\u00e8me trimestre - 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\/2017\/08\/17\/comptes-courants-3eme-trimestre\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Comptes courants d&#039;associ\u00e9s pour le 3\u00e8me trimestre - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"L&rsquo;administration fiscale a communiqu\u00e9 au d\u00e9but de ce mois, le taux d&rsquo;int\u00e9r\u00eat des comptes courants d&rsquo;associ\u00e9s pour le 3\u00e8me trimestre permettant une d\u00e9duction maximale pour la d\u00e9termination du r\u00e9sultat imposable (actualit\u00e9 BOFiP, 2 ao\u00fbt 2017). 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