{"id":47923,"date":"2025-12-24T06:55:03","date_gmt":"2025-12-24T06:55:03","guid":{"rendered":"https:\/\/www.asesoriaorihuelacosta.com\/?p=47923"},"modified":"2025-12-28T10:50:49","modified_gmt":"2025-12-28T10:50:49","slug":"taux-dimposition-de-limpot-sur-les-societes-en-2026-en-espagne-microentreprises-pme-et-grandes-entreprises","status":"publish","type":"post","link":"https:\/\/www.asesoriaorihuelacosta.com\/fr\/taux-dimposition-de-limpot-sur-les-societes-en-2026-en-espagne-microentreprises-pme-et-grandes-entreprises\/","title":{"rendered":"Taux d&rsquo;imposition de l&rsquo;imp\u00f4t sur les soci\u00e9t\u00e9s en 2026 en Espagne: microentreprises, PME et grandes entreprises"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"47923\" class=\"elementor elementor-47923\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-52b67ba elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"52b67ba\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e11efe1\" data-id=\"e11efe1\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-aa9e69f elementor-widget elementor-widget-text-editor\" data-id=\"aa9e69f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Le taux d&rsquo;imposition de l&rsquo;imp\u00f4t sur les soci\u00e9t\u00e9s 2026 change en fonction de la taille de l&rsquo;entreprise (micro-entreprise, PME\/ERD ou grande entreprise) et du moment o\u00f9 la p\u00e9riode d&rsquo;imposition commence. Dans ce guide, nous vous expliquons quel type vous correspond en 2026, comment il est d\u00e9termin\u00e9 par l&rsquo;INCN et quelles sont ses implications pratiques.<\/p><p>Mise \u00e0 jour: 24\/12\/2025<\/p><p>Auteur: Equipe Fiscal \u2013 Asesor\u00eda Orihuela Costa<\/p><p>R\u00e9vis\u00e9 par : [Patrick Gordinne Perez], \u00e9conomiste (PDG)<\/p><p>En 2026, l&rsquo;imp\u00f4t sur les soci\u00e9t\u00e9s ne \u00ab r\u00e9invente pas la roue \u00bb, mais ajuste le prix du p\u00e9age \u00e0 payer en fonction de la taille de l&rsquo;entreprise. On n&rsquo;a pas beaucoup parl\u00e9 de la r\u00e9duction des taux d&rsquo;imposition des micro-express dans les ann\u00e9es \u00e0 venir, mais \u00e0 Asesoria Orihuela Costa, nous avons ce qui est tr\u00e8s important.<\/p><p>La cl\u00e9 est de bien identifier sa cat\u00e9gorie ou sa taille (microentreprise, PME\/entreprise de petite taille ou grande entreprise) et, surtout, de comprendre une nuance que le Tr\u00e9sor adore : l&rsquo;important est de savoir quand la p\u00e9riode d&rsquo;imposition commence, pas l&rsquo;ann\u00e9e qui figure dans le calendrier.<\/p><p>Vous trouverez ci-dessous un guide pratique, con\u00e7u pour la direction financi\u00e8re et la gestion : quel type s&rsquo;applique en 2026, comment il est d\u00e9termin\u00e9 et quelles sont ses implications.<\/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<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-b31c7e4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b31c7e4\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-99717ca\" data-id=\"99717ca\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6ac66e0 elementor-widget elementor-widget-text-editor\" data-id=\"6ac66e0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Cet article se concentre sur les taux applicables en 2026 (p\u00e9riodes d&rsquo;imposition commenc\u00e9es en 2026).<\/p><p>Dans ce lien, vous pourrez conna\u00eetre tous les <a href=\"https:\/\/www.asesoriaorihuelacosta.com\/fr\/taux-dimposition-des-societes-taux-et-nouveautes-en-2025\/\" target=\"_blank\" rel=\"noopener\">taux applicables jusqu&rsquo;en 2029 sur l&rsquo;imp\u00f4t sur les soci\u00e9t\u00e9s<\/a><\/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<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-a9c31d5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a9c31d5\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1ed1332\" data-id=\"1ed1332\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c3d31af elementor-widget elementor-widget-heading\" data-id=\"c3d31af\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">1) Qu'est-ce que le \"taux d'imposition\" et ce qui ne l'est pas<\/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<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-96031af elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"96031af\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-decb087\" data-id=\"decb087\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-42bc8a3 elementor-widget elementor-widget-text-editor\" data-id=\"42bc8a3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Le taux d&rsquo;imposition est le pourcentage qui est appliqu\u00e9 sur la base imposable pour calculer la part totale de l&rsquo;imp\u00f4t.<\/p><p>Ce qui n&rsquo;est pas :<\/p><ul><li>Le \u00ab\u00a0taux effectif\u00a0\u00bb (qui peut diminuer pour les d\u00e9ductions, les bases d&rsquo;imposition n\u00e9gatives BIN, les bonifications sur les cotisations, les d\u00e9penses non d\u00e9ductibles, etc.).<\/li><li>Le \u00ab\u00a0<a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/impuesto-sobre-sociedades\/cuota-integra-cuota-liquida-tributacion-minima\/existe-tributacion-minima-impuesto-sobre-sociedades.html?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\">quota minimum<\/a>\u00a0\u00bb ou r\u00e8gles d&rsquo;imposition minimale, qui dans certains cas conditionnent le r\u00e9sultat final m\u00eame si le taux nominal est diff\u00e9rent.<\/li><\/ul>\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<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-53226d0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"53226d0\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0519d95\" data-id=\"0519d95\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-29940ba elementor-widget elementor-widget-heading\" data-id=\"29940ba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">2) Comment savoir si votre entreprise est micro, PME (ERD) ou grande aux fins de l'IS<\/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<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-93e2f73 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"93e2f73\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a6221a3\" data-id=\"a6221a3\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2509006 elementor-widget elementor-widget-text-editor\" data-id=\"2509006\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Dans les soci\u00e9t\u00e9s, la classification pratique ou la taille de l&rsquo;entreprise pour le taux 2026 repose principalement sur l&rsquo;<strong>INCN (Montant net du chiffre d&rsquo;affaires)<\/strong> de la p\u00e9riode pr\u00e9c\u00e9dente, en d&rsquo;autres termes, combien l&rsquo;entreprise facture :<\/p><h3>Microentreprise (\u00e0 cet effet)<\/h3><ul><li>INCN &lt; 1.000.000 \u20ac (avec nuances et exclusions dans des cas sp\u00e9cifiques, par ex. entit\u00e9 patrimoniale).<ul><li>Si votre entreprise facture moins de 1 million d&rsquo;euros, elle sera consid\u00e9r\u00e9e comme une micro-entreprise.<\/li><\/ul><\/li><\/ul><h3>PME fiscale (Entit\u00e9s de Petite Taille \u2013 ERD)<\/h3><ul><li>En g\u00e9n\u00e9ral, INCN &lt; 10.000.000 \u20ac (art. 101 LIS). Si votre entreprise fait un chiffre d&rsquo;affaires compris entre 1 et 10 millions, elle sera consid\u00e9r\u00e9e comme une petite entit\u00e9.<\/li><\/ul><h3>Grande entreprise (dans le sens pratique)<\/h3><ul><li>Celui qui ne correspond pas aux hypoth\u00e8ses pr\u00e9c\u00e9dentes (ou d\u00e9passe les seuils), en appliquant le taux g\u00e9n\u00e9ral sauf taux sp\u00e9ciaux.<\/li><\/ul><p>Note utile : si votre exercice ne co\u00efncide pas avec l&rsquo;ann\u00e9e civile, le taux applicable est celui de la p\u00e9riode d&rsquo;imposition commen\u00e7ant en 2026 (par exemple, exercice 01\/04\/2026\u201331\/03\/2027)<\/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<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-700a911 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"700a911\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-eb3dbbc\" data-id=\"eb3dbbc\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cc34382 elementor-widget elementor-widget-text-editor\" data-id=\"cc34382\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 style=\"text-align: center;\"><span style=\"color: #0000ff;\">La taille d&rsquo;une entreprise est d\u00e9termin\u00e9e par le montant net du chiffre d&rsquo;affaires<\/span><\/h3>\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<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-3f8e32e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3f8e32e\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a65b957\" data-id=\"a65b957\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-95f653d elementor-widget elementor-widget-heading\" data-id=\"95f653d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">3) Taux d'imposition Imp\u00f4t sur les soci\u00e9t\u00e9s 2026 : tableau par taille \u00bb<\/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<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-c848269 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c848269\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6776319\" data-id=\"6776319\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d0754bd elementor-widget elementor-widget-text-editor\" data-id=\"d0754bd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 style=\"text-align: center;\">Pour \u00ab\u00a02026\u00a0\u00bb, nous parlons de p\u00e9riodes d&rsquo;imposition commenc\u00e9es en 2026.<\/h3>\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<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-1b734a8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1b734a8\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-dced0ef\" data-id=\"dced0ef\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b0c87ad elementor-widget elementor-widget-text-editor\" data-id=\"b0c87ad\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\">Avant de voir le tableau, n&rsquo;oubliez pas que le <strong>taux d&rsquo;imposition<\/strong> de l&rsquo;imp\u00f4t sur les soci\u00e9t\u00e9s <strong>2026<\/strong> d\u00e9pend du <strong>chiffres d&rsquo;affaire<\/strong> (l&rsquo;INCN en espagnole) de la <strong>p\u00e9riode pr\u00e9c\u00e9dente<\/strong> et de la date de d\u00e9but de l&rsquo;exercice.<\/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<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-5de53b9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5de53b9\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-79268e8\" data-id=\"79268e8\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6fa1f79 elementor-widget elementor-widget-text-editor\" data-id=\"6fa1f79\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<table><thead data-start=\"3292\" data-end=\"3332\"><tr data-start=\"3292\" data-end=\"3332\"><th data-start=\"3292\" data-end=\"3319\" data-col-size=\"sm\">Tama\u00f1o de su empresa(criterio fiscal)<\/th><th data-start=\"3319\" data-end=\"3332\" data-col-size=\"md\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Tipo 2026<\/th><\/tr><\/thead><\/table><table><tbody><tr data-start=\"3344\" data-end=\"3461\"><td data-start=\"3344\" data-end=\"3375\" data-col-size=\"sm\"><ul><li><h4><strong data-start=\"3346\" data-end=\"3374\">Microempresa (INCN &lt; 1M)<\/strong><\/h4><\/li><\/ul><\/td><td data-start=\"3375\" data-end=\"3461\" data-col-size=\"md\"><h4><strong data-start=\"3377\" data-end=\"3384\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 19%<\/strong> (0\u201350.000 \u20ac BI) y<\/h4><h4><strong data-start=\"3403\" data-end=\"3410\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 21%<\/strong> (resto BI)<\/h4><\/td><\/tr><\/tbody><\/table><table><tbody><tr data-start=\"3462\" data-end=\"3539\"><td data-start=\"3462\" data-end=\"3490\" data-col-size=\"sm\"><ul><li><h4><strong data-start=\"3464\" data-end=\"3489\">PME\/ERD (INCN &lt; 10M)<\/strong><\/h4><\/li><\/ul><\/td><td data-start=\"3490\" data-end=\"3539\" data-col-size=\"md\"><h4><strong data-start=\"3492\" data-end=\"3499\">\u00a0 23%<\/strong><\/h4><\/td><\/tr><\/tbody><\/table><table><tbody><tr data-start=\"3540\" data-end=\"3616\"><td data-start=\"3540\" data-end=\"3567\" data-col-size=\"sm\"><ul><li><h4>Autres entreprises \/ type g\u00e9n\u00e9ral<\/h4><\/li><\/ul><\/td><td data-start=\"3567\" data-end=\"3616\" data-col-size=\"md\"><h4><strong data-start=\"3569\" data-end=\"3576\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 25%<\/strong><\/h4><\/td><\/tr><\/tbody><\/table>\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<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-a0bc3ad elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a0bc3ad\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-43f6530\" data-id=\"43f6530\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-08fdabf elementor-widget elementor-widget-text-editor\" data-id=\"08fdabf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Ces taux sont inclus dans la <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2014-12328\" target=\"_blank\" rel=\"noopener\">DT 44\u00aa de la LIS (micro et ERD)<\/a> et dans le taux g\u00e9n\u00e9ral de l&rsquo;imp\u00f4t.Lecture directe sur le taux d&rsquo;imposition des entreprises en 2026 :<\/p><ul><li><strong>2026<\/strong> est l&rsquo;ann\u00e9e o\u00f9 de nombreuses <strong>PME<\/strong> passent \u00e0 <strong>23 %<\/strong> (dans la tranche transitoire).<\/li><li>Et les <strong>microentreprises<\/strong> appliquent une \u00e9chelle de <strong>19%\/21%<\/strong> selon l&rsquo;assiette fiscale. (N&rsquo;oubliez pas que nous venons des 25 % d&rsquo;il y a \u00e0 peine trois ans)<\/li><\/ul>\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<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-b7c49e1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b7c49e1\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-21312ab\" data-id=\"21312ab\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-50d98ff elementor-widget elementor-widget-heading\" data-id=\"50d98ff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Ce qui change par rapport \u00e0 2024 et 2025 (pour contextualiser sans cannibaliser votre post 2025)\n\n<\/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<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-26ff6a7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"26ff6a7\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c187b8b\" data-id=\"c187b8b\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b2db749 elementor-widget elementor-widget-text-editor\" data-id=\"b2db749\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Pour que le lecteur comprenne le \u00ab\u00a0voyage\u00a0\u00bb (et pourquoi 2026 attire l&rsquo;attention) :<\/p><ul><li>En 2024, l&rsquo;AEAT affiche pour les micro-PME 23 % (sans escalade), et<\/li><li>En 2025, l&rsquo;\u00e9chelle transitoire de 21 % \/ 22 % entre.<\/li><li>En 2026, l&rsquo;\u00e9chelle pour les microentreprises tombe \u00e0 19% \/ 21%.<\/li><\/ul><p>Pour l&rsquo;ERD, en 2025, il est de 24 % et en 2026, il passe \u00e0 23 %.<\/p><p>(Traduction en espagnol : en 2026, ce n&rsquo;est pas qu&rsquo;il \u00ab\u00a0y a une nouvelle taxe\u00a0\u00bb, c&rsquo;est que le tarif change en fonction de la taille.)<\/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<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-b1b7e2c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b1b7e2c\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d025c19\" data-id=\"d025c19\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9af79be elementor-widget elementor-widget-heading\" data-id=\"9af79be\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">4) Taux sp\u00e9ciaux qu'il convient d'avoir sur le radar (\u00e9galement en 2026)<\/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<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-9bee038 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9bee038\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ca4bc51\" data-id=\"ca4bc51\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-da821b8 elementor-widget elementor-widget-text-editor\" data-id=\"da821b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>En plus de la \u00ab taille \u00bb, il existe des entit\u00e9s avec leur propre type. Les plus courants :<\/p><ul><li><strong>Entit\u00e9s nouvellement cr\u00e9\u00e9es<\/strong> (qui exercent des activit\u00e9s \u00e9conomiques) : 15 % au cours de la premi\u00e8re p\u00e9riode avec une base d&rsquo;imposition positive et la p\u00e9riode suivante. Il y a beaucoup de gens qui ne le savent pas, mais si les personnes qui cr\u00e9ent l&rsquo;entreprise ont exerc\u00e9 la m\u00eame activit\u00e9 auparavant, la nouvelle entreprise ne peut pas b\u00e9n\u00e9ficier du taux d&rsquo;imposition de 15 %.<\/li><li><strong>Entreprises \u00e9mergentes<\/strong> (startups) : 15 % (selon les exigences du r\u00e9gime).<\/li><li><strong>\u00c9tablissements de cr\u00e9dit<\/strong> : 30 %.<\/li><li>Hydrocarbures (exploration\/recherche\/exploitation): 30%.<\/li><li><strong>Coop\u00e9ratives fiscalement prot\u00e9g\u00e9es<\/strong> : 20 % (r\u00e9sultats coop\u00e9ratifs, avec particularit\u00e9s).<\/li><li><strong>Entit\u00e9s Loi 49\/2002<\/strong> (\u00e0 but non lucratif): 10%.<\/li><li><strong>ZEC (Zone sp\u00e9ciale des Canaries)<\/strong> : 4 % (avec exigences).<\/li><li><strong>SOCIMI<\/strong> : 0 % (et taxes sp\u00e9ciales dans des cas sp\u00e9cifiques).<\/li><\/ul><p>(Oui, 0% existe. Mais ce n&rsquo;est pas de la magie : c&rsquo;est un r\u00e9gime avec des conditions et des petits caract\u00e8res.)<\/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<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-5d86a51 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5d86a51\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-afdf4fc\" data-id=\"afdf4fc\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d411666 elementor-widget elementor-widget-heading\" data-id=\"d411666\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">5) Exemples simples (pour visualiser l'impact)<\/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<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-7739c38 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7739c38\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4daa832\" data-id=\"4daa832\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-17b37b6 elementor-widget elementor-widget-text-editor\" data-id=\"17b37b6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3>Exemple A \u2014 Micro-entreprise (INCN &lt; 1M) avec BI 80.000 \u20ac<\/h3><ul><li>50.000 \u20ac \u00d7 19% = 9.500 \u20ac<\/li><li>30 000 \u20ac \u00d7 21 % = 6 300 \u20ac<\/li><\/ul><p>Montant total: 15.800 \u20ac<\/p><p>Taux effectif \u00ab avant ajustement \u00bb : 15 800 \/ 80 000 = 19,75 %<\/p><h3>Exemple B \u2014 PME\/ERD avec BI 80.000 \u20ac<\/h3><ul><li>80 000 \u20ac \u00d7 23 % = 18 400 \u20ac<\/li><\/ul><h3>Exemple C \u2014 Taux g\u00e9n\u00e9ral avec BI 80.000 \u20ac<\/h3><ul><li>80 000 \u20ac \u00d7 25 % = 20 000 \u20ac<\/li><\/ul><p>Conclusion : en 2026, uniquement par taux nominal, la diff\u00e9rence entre micro et g\u00e9n\u00e9ral peut \u00eatre pertinente.<\/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<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-5a6d73b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5a6d73b\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8f8e146\" data-id=\"8f8e146\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e5091b1 elementor-widget elementor-widget-heading\" data-id=\"e5091b1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">6) Implications pratiques en 2026 \u00e0 ne pas oublier<\/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<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-7772ceb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7772ceb\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5d97644\" data-id=\"5d97644\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e4926ac elementor-widget elementor-widget-text-editor\" data-id=\"e4926ac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3>A) Attention au \u00ab d\u00e9but de la p\u00e9riode d&rsquo;imposition \u00bb<\/h3><p>Si votre soci\u00e9t\u00e9 cl\u00f4ture l&rsquo;exercice, par exemple le 30\/06, le taux 2026 s&rsquo;applique \u00e0 l&rsquo;exercice commen\u00e7ant en 2026, m\u00eame s&rsquo;il est r\u00e9gl\u00e9 en 2027.<\/p><h3>B) Paiements \u00e9chelonn\u00e9s (mod\u00e8le 202) et planification de la tr\u00e9sorerie<\/h3><p>Le taux nominal influence les calculs et les attentes en mati\u00e8re d&rsquo;acomptes. Dans les entreprises \u00e0 marges serr\u00e9es, la peur est g\u00e9n\u00e9ralement de la tr\u00e9sorerie, pas de la comptabilit\u00e9.<\/p><h3>C) Taux nominal vs. quote-part minimum \/ imposition minimale<\/h3><p>Pour certains contribuables, il existe des r\u00e8gles d&rsquo;imposition minimale (et des exceptions) qu&rsquo;il convient de revoir avant d'\u00a0\u00bborganiser\u00a0\u00bb une d\u00e9duction.<\/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<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-50cf720 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"50cf720\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-76bfd38\" data-id=\"76bfd38\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7897750 elementor-widget elementor-widget-text-editor\" data-id=\"7897750\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3>Erreurs typiques que nous voyons dans notre conseil<\/h3><ul><li><strong>Confondre \u00ab\u00a0l&rsquo;ann\u00e9e 2026\u00a0\u00bb<\/strong> avec \u00ab\u00a0l&rsquo;exercice qui commence en 2026\u00a0\u00bb.<\/li><li><strong>Ne pas d\u00e9tecter<\/strong> qu&rsquo;une entit\u00e9 peut \u00eatre <strong>patrimoniale<\/strong> (et ensuite changer les r\u00e8gles).<\/li><li><strong>Appliquer 15 % de \u00ab\u00a0nouvelle cr\u00e9ation<\/strong>\u00a0\u00bb lorsque l&rsquo;activit\u00e9 <strong>existait d\u00e9j\u00e0<\/strong> dans les liens ou dans le partenaire de contr\u00f4le (et ensuite il est temps de r\u00e9gulariser). Et nous ne voulons pas que les finances nous r\u00e9gularisent, n&rsquo;est-ce pas ?<\/li><\/ul>\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<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-a833817 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a833817\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b2543a8\" data-id=\"b2543a8\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-34587e2 elementor-widget elementor-widget-heading\" data-id=\"34587e2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">7) Liste de contr\u00f4le 2026 (rapide et utile)<\/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<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-617915a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"617915a\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5b44d57\" data-id=\"5b44d57\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-215d12e elementor-widget elementor-widget-text-editor\" data-id=\"215d12e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>Calculez votre INCN de l&rsquo;exercice pr\u00e9c\u00e9dent et confirmez la cat\u00e9gorie (micro \/ ERD \/ g\u00e9n\u00e9ral).<\/li><li>V\u00e9rifiez s&rsquo;il s&rsquo;agit d&rsquo;une entit\u00e9 patrimoniale (vous pouvez modifier le taux applicable dans certains cas).<ul><li>N&rsquo;oubliez pas qu&rsquo;une entit\u00e9 patrimoniale est une entreprise qui n&rsquo;a pas d&rsquo;activit\u00e9 et que son actif est constitu\u00e9 de plus de 50 % de biens immobiliers<\/li><\/ul><\/li><li>Planifiez les cl\u00f4tures et les provisions : l&rsquo;imp\u00f4t est d\u00e9cid\u00e9 avec des chiffres, pas avec de bonnes intentions.<\/li><li>Passez en revue les incitations et les d\u00e9ductions (R&amp;D, audiovisuel, etc.) et leur ad\u00e9quation avec les limites applicables.<\/li><li>Validez le type de votre entit\u00e9 si vous \u00eates dans des r\u00e9gimes sp\u00e9ciaux (coop\u00e9ratives, ZEC, Loi 49\/2002, SOCIMI&#8230;).<\/li><li>Alignez la tr\u00e9sorerie sur les acomptes (\u00e9vitez les \u00ab\u00a0gens\u00a0\u00bb difficiles).<\/li><li>Documenter les crit\u00e8res : lorsque l&rsquo;Inspection demande \u00ab\u00a0pourquoi\u00a0\u00bb, il convient d&rsquo;avoir une r\u00e9ponse \u00e9crite (et pas seulement une conviction).<\/li><\/ul>\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<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-6741be7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6741be7\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fdfc873\" data-id=\"fdfc873\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1a3dfb2 elementor-widget elementor-widget-text-editor\" data-id=\"1a3dfb2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\">Si vous voulez v\u00e9rifier rapidement ce qui s&rsquo;applique \u00e0 vous, ces questions fr\u00e9quemment pos\u00e9es r\u00e9sument le taux d&rsquo;imposition de l&rsquo;imp\u00f4t sur les soci\u00e9t\u00e9s 2026 pour les microentreprises, les PME\/ERD et le taux g\u00e9n\u00e9ral.<\/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<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-e7b4b2e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e7b4b2e\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a564fd5\" data-id=\"a564fd5\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-11183c9 elementor-widget elementor-widget-heading\" data-id=\"11183c9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">8) FAQ sur le taux d'imposition Imp\u00f4t sur les soci\u00e9t\u00e9s 2026<\/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<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-13d4f4e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"13d4f4e\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-25585e5\" data-id=\"25585e5\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2aa378a elementor-widget elementor-widget-text-editor\" data-id=\"2aa378a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Quel est le taux g\u00e9n\u00e9ral de l&rsquo;imp\u00f4t sur les soci\u00e9t\u00e9s en 2026 ?<\/strong><\/p><p>Le taux g\u00e9n\u00e9ral est de 25%.<\/p><p><strong>Quel type s&rsquo;applique aux microentreprises en 2026 ?<\/strong><\/p><p>Pour les p\u00e9riodes commen\u00e7ant en 2026 : 19 % jusqu&rsquo;\u00e0 50 000 \u20ac de base imposable et 21 % pour le reste.<\/p><p><strong>Quel type s&rsquo;applique aux PME (ERD) en 2026 ?<\/strong><\/p><p>Pour les p\u00e9riodes commen\u00e7ant en 2026, les ERD s&rsquo;appliquent 23%.<\/p><p><strong>Qu&rsquo;entend-on par micro-entreprise \u00e0 ces fins ?<\/strong><\/p><p>Dans ce contexte, on utilise le seuil d&rsquo;INCN &lt; 1.000.000 \u20ac de la p\u00e9riode pr\u00e9c\u00e9dente (avec des nuances).<\/p><p><strong>Et si mon exercice ne co\u00efncide pas avec l&rsquo;ann\u00e9e civile ?<\/strong><\/p><p>Il compte l&rsquo;ann\u00e9e au cours de laquelle la p\u00e9riode d&rsquo;imposition commence.<\/p><p><strong>Quel type s&rsquo;applique aux start-up ?<\/strong><\/p><p>En g\u00e9n\u00e9ral, 15 % sur la premi\u00e8re p\u00e9riode avec une base d&rsquo;imposition positive et la suivante (si vous remplissez les conditions).<\/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<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-ab6966f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ab6966f\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f12dec4\" data-id=\"f12dec4\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e522490 elementor-widget elementor-widget-text-editor\" data-id=\"e522490\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2>Mentions l\u00e9gales<\/h2><p>Contenu informatif. Ce n&rsquo;est pas un conseil. Chaque entreprise peut avoir des particularit\u00e9s (r\u00e9gime sp\u00e9cial, entit\u00e9 patrimoniale, exercice du parti, groupe, etc.).<\/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":"<p>Le taux d&rsquo;imposition de l&rsquo;imp\u00f4t sur les soci\u00e9t\u00e9s 2026 change en fonction de la taille de l&rsquo;entreprise (micro-entreprise, PME\/ERD ou grande entreprise) et du moment o\u00f9 la p\u00e9riode d&rsquo;imposition commence. Dans ce guide, nous vous expliquons quel type vous correspond en 2026, comment il est d\u00e9termin\u00e9 par l&rsquo;INCN et quelles sont ses implications pratiques. Mise [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":47763,"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-47923","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"featured_image_src":{"landsacpe":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2025\/12\/tipo-impositivo-Impuesto-sobre-Sociedades-2026-1140x445.webp",1140,445,true],"list":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2025\/12\/tipo-impositivo-Impuesto-sobre-Sociedades-2026-463x348.webp",463,348,true],"medium":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2025\/12\/tipo-impositivo-Impuesto-sobre-Sociedades-2026-300x158.webp",300,158,true],"full":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2025\/12\/tipo-impositivo-Impuesto-sobre-Sociedades-2026.webp",1200,630,false]},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v24.7 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Taux d&#039;imposition de l&#039;imp\u00f4t sur les soci\u00e9t\u00e9s en 2026 en Espagne: microentreprises, PME et grandes entreprises - Asesor\u00eda Orihuela Costa<\/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.asesoriaorihuelacosta.com\/fr\/taux-dimposition-de-limpot-sur-les-societes-en-2026-en-espagne-microentreprises-pme-et-grandes-entreprises\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Taux d&#039;imposition de l&#039;imp\u00f4t sur les soci\u00e9t\u00e9s en 2026 en Espagne: microentreprises, PME et grandes entreprises\" \/>\n<meta property=\"og:description\" content=\"Le taux d&rsquo;imposition de l&rsquo;imp\u00f4t sur les soci\u00e9t\u00e9s 2026 change en fonction de la taille de l&rsquo;entreprise (micro-entreprise, PME\/ERD ou grande entreprise) et du moment o\u00f9 la p\u00e9riode d&rsquo;imposition commence. Dans ce guide, nous vous expliquons quel type vous correspond en 2026, comment il est d\u00e9termin\u00e9 par l&rsquo;INCN et quelles sont ses implications pratiques. 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