{"id":29405,"date":"2024-08-02T06:41:03","date_gmt":"2024-08-02T06:41:03","guid":{"rendered":"https:\/\/www.asesoriaorihuelacosta.com\/?p=29405"},"modified":"2024-08-12T06:51:32","modified_gmt":"2024-08-12T06:51:32","slug":"exemples-de-compensation-des-pertes-fiscales","status":"publish","type":"post","link":"https:\/\/www.asesoriaorihuelacosta.com\/fr\/exemples-de-compensation-des-pertes-fiscales\/","title":{"rendered":"Exemples de compensation des pertes fiscales"},"content":{"rendered":"\t\t
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La compensation des pertes fiscales est une question tr\u00e8s s\u00e9rieuse car elle nous permet de r\u00e9duire notre facture fiscale et d’\u00e9conomiser de l’argent de mani\u00e8re l\u00e9gale.<\/p>

Si votre entreprise est nouvellement cr\u00e9\u00e9e ou \u00ab\u00a0start-up\u00a0\u00bb et que vous pouvez b\u00e9n\u00e9ficier pendant quelques ann\u00e9es du taux r\u00e9duit de 15% dans votre IS, choisissez bien le moment o\u00f9 vous compensez vos bases n\u00e9gatives.<\/p>

Vous r\u00e9duirez ainsi votre imposition au maximum…<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t

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Taux d'imposition des soci\u00e9t\u00e9s r\u00e9duit \u00e0 15%.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t
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Entreprise en phase de d\u00e9marrage ou nouvellement cr\u00e9\u00e9e<\/h3>

Certaines entreprises peuvent actuellement b\u00e9n\u00e9ficier pendant quelques ann\u00e9es du taux r\u00e9duit de 15 % de l’imp\u00f4t sur les soci\u00e9t\u00e9s (IS), au lieu de payer le taux g\u00e9n\u00e9ral :<\/p>

  • Nouvelle cr\u00e9ation . Les entreprises nouvelles ou r\u00e9cemment cr\u00e9\u00e9es peuvent b\u00e9n\u00e9ficier du taux de 15 % la premi\u00e8re ann\u00e9e o\u00f9 leur base imposable est positive et l’ann\u00e9e suivante.<\/li>
  • Entreprises en phase de d\u00e9marrage . Les entreprises \u00e9mergentes (dites \u00ab\u00a0start up\u00a0\u00bb) peuvent b\u00e9n\u00e9ficier de ce taux la premi\u00e8re ann\u00e9e o\u00f9 leur base est positive et les trois ann\u00e9es suivantes.<\/li><\/ul>

    Ann\u00e9es cons\u00e9cutives<\/h3>

    Dans les deux cas, le taux r\u00e9duit n’est applicable qu’au cours de la premi\u00e8re ann\u00e9e o\u00f9 la base imposable est positive et au cours de l’ann\u00e9e suivante (ou au cours des trois ann\u00e9es cons\u00e9cutives suivantes dans le cas des \u00ab\u00a0start-ups\u00a0\u00bb).<\/p>

    Attention ! Ne vous m\u00e9prenez pas : m\u00eame si l’entreprise subit une perte au cours de l’une de ces p\u00e9riodes, cela ne lui permet pas de prolonger cette p\u00e9riode d’une ann\u00e9e suppl\u00e9mentaire.<\/p>

    Par exemple, si en 2023 une entreprise nouvellement cr\u00e9\u00e9e obtient pour la premi\u00e8re fois une base positive et applique le taux de 15 %, alors qu’en 2024 sa base est n\u00e9gative, elle devra payer en 2025 un imp\u00f4t de 25 % (ou 23 % s’il s’agit d’une micro-PME).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t

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    COMPENSER LES BASES FISCALES N\u00c9GATIVES LORSQUE CELA VOUS CONVIENT LE MIEUX<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t

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    Pertes fiscales initiales<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t
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    Compensation<\/h3>

    Si votre entreprise est nouvellement cr\u00e9\u00e9e ou \u00ab\u00a0start up\u00a0\u00bb, il est tr\u00e8s probable qu’au d\u00e9but vous accumulerez des pertes fiscales (BIN).<\/p>

    \u00c0 cet effet, rappelez-vous que :<\/p>

    • La compensation des BIN est facultative. Votre entreprise peut d\u00e9cider si elle souhaite ou non compenser les BIN en suspens des ann\u00e9es pr\u00e9c\u00e9dentes et dans quelle mesure elle souhaite le faire.<\/li>
    • Il n’y a actuellement pas de nombre maximal d’ann\u00e9es pour la compensation des NIB en suspens. Sauf cas exceptionnel, les NIB ne sont pas perdus.<\/li><\/ul>

      Compensation optimale<\/h3>

      Dans cette optique, lorsque votre entreprise commence \u00e0 faire des b\u00e9n\u00e9fices, compensez de mani\u00e8re optimale vos NIFs en circulation.<\/p>

      Vous r\u00e9duirez ainsi au maximum votre imposition. \u00c0 cet \u00e9gard, veillez \u00e0 ce que, pour les exercices fiscaux o\u00f9 le taux applicable est de 15 %, le revenu imposable soit le plus \u00e9lev\u00e9 possible.<\/p>

      \u00c0 cette fin, si n\u00e9cessaire, retardez la compensation de vos BIN en circulation (afin que votre entreprise atteigne cet objectif).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t

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      Compensation des pertes fiscales : exemples<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t
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      R\u00e9sultats<\/h3>

      Votre entreprise est une start-up constitu\u00e9e en 2023. Le revenu imposable g\u00e9n\u00e9r\u00e9 chaque ann\u00e9e est le suivant (en milliers d’euros) :<\/p>
      Concepte<\/td>2023<\/td>2024<\/td>2025<\/td>2026<\/td>2027<\/td>2028<\/td>2029<\/td><\/tr>
      Base imp.<\/td>-200<\/td>50<\/td>300<\/td>400<\/td>450<\/td>500<\/td>500<\/td><\/tr><\/tbody><\/table>

      \u00a0<\/p>

      Option optimale<\/h3>

      Dans ce cas, la meilleure solution consiste \u00e0 compenser 50 000 euros de BIN en 2024 pour laisser la base d’imposition de cette ann\u00e9e-l\u00e0 \u00e0 z\u00e9ro et \u00e0 compenser le reste du BIN en 2029.<\/p>

      Ainsi, la base fiscale impos\u00e9e au taux de 15 % est la plus \u00e9lev\u00e9e possible (option 1).<\/p>

      Par contre, si les BIN de 2023 sont compens\u00e9s int\u00e9gralement dans les IS de 2024 et 2025 (option 2), le montant tax\u00e9 \u00e0 15% est plus faible et l’imp\u00f4t \u00e0 payer est plus \u00e9lev\u00e9 de 19.500 euros :<\/p>
      Concepte<\/td>Option 1<\/td>Option 2<\/td><\/tr>
      Base impon. al 15%<\/td>1.650.000 (1)<\/td>1.500.000 (2)<\/td><\/tr>
      Base impon. al 25%<\/td>350.000 (1)<\/td>500.000 (2)<\/td><\/tr>
      Cuota total IS<\/strong><\/td>330.500<\/strong><\/td>350.000<\/strong><\/td><\/tr><\/tbody><\/table>

      \u00a0<\/p>

      Les bases d’imposition des ann\u00e9es 2025, 2026, 2027 et 2028 sont impos\u00e9es \u00e0 15 % en totalit\u00e9.<\/p>

      En 2029, le BIN de 150.000 euros est compens\u00e9 (50.000 euros sont compens\u00e9s en 2024).<\/p>

      Ainsi, le revenu imposable tax\u00e9 en 2029 \u00e0 25 % n’est plus que de 350.000 euros.<\/p>

      En 2025, 150.000 euros de BIN sont compens\u00e9s. En 2029, la base imposable est impos\u00e9e en totalit\u00e9 (pas de BIN \u00e0 compenser).<\/p>

      Choisissez le bon moment pour compenser les BIN de votre entreprise.<\/p>


      Veillez \u00e0 ce que, les ann\u00e9es o\u00f9 le taux applicable est de 15 %, le revenu imposable soit le plus \u00e9lev\u00e9 possible.<\/p>


      Ainsi, une base imposable plus faible sera tax\u00e9e au taux g\u00e9n\u00e9ral de l’IS.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

      La compensation des pertes fiscales est une question tr\u00e8s s\u00e9rieuse car elle nous permet de r\u00e9duire notre facture fiscale et d’\u00e9conomiser de l’argent de mani\u00e8re l\u00e9gale. Si votre entreprise est nouvellement cr\u00e9\u00e9e ou \u00ab\u00a0start-up\u00a0\u00bb et que vous pouvez b\u00e9n\u00e9ficier pendant quelques ann\u00e9es du taux r\u00e9duit de 15% dans votre IS, choisissez bien le moment o\u00f9 […]<\/p>\n","protected":false},"author":2,"featured_media":28995,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","inline_featured_image":false,"footnotes":""},"categories":[46],"tags":[],"class_list":["post-29405","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"featured_image_src":{"landsacpe":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/08\/compensacion-de-bases-imponibles-negativas.jpeg",640,360,false],"list":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/08\/compensacion-de-bases-imponibles-negativas-463x348.jpeg",463,348,true],"medium":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/08\/compensacion-de-bases-imponibles-negativas-300x169.jpeg",300,169,true],"full":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/08\/compensacion-de-bases-imponibles-negativas.jpeg",640,360,false]},"yoast_head":"\nExemples de compensation des pertes fiscales - 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