{"id":60402,"date":"2022-07-06T05:50:00","date_gmt":"2022-07-06T05:50:00","guid":{"rendered":"https:\/\/groupe-excel.fr\/les-infos-du-jour\/bic-les-delais-doption-et-de-renonciation-a-un-regime-reel-dimposition-evoluent\/"},"modified":"2022-07-06T05:50:00","modified_gmt":"2022-07-06T05:50:00","slug":"bic-les-delais-doption-et-de-renonciation-a-un-regime-reel-dimposition-evoluent","status":"publish","type":"weblex-importer-post","link":"https:\/\/groupe-excel.fr\/les-infos-du-jour\/bic-les-delais-doption-et-de-renonciation-a-un-regime-reel-dimposition-evoluent\/","title":{"rendered":"BIC : les d\u00e9lais d\u2019option et de renonciation \u00e0 un r\u00e9gime r\u00e9el d\u2019imposition \u00e9voluent"},"content":{"rendered":"<div>\n<h2> BIC : dans quel d\u00e9lai opter\/renoncer au r\u00e9gime r\u00e9el normal ?<\/h2>\n<p>Pour m\u00e9moire, les entrepreneurs individuels dont l&rsquo;activit\u00e9 rel\u00e8ve des b\u00e9n\u00e9fices industriels et commerciaux (BIC) peuvent \u00eatre soumis \u00e0 deux r\u00e9gimes r\u00e9els d&rsquo;imposition : le r\u00e9gime r\u00e9el normal et le r\u00e9gime r\u00e9el simplifi\u00e9.<\/p>\n<p>Jusqu\u2019\u00e0 pr\u00e9sent, il \u00e9tait pr\u00e9vu que les entrepreneurs individuels et soci\u00e9t\u00e9s plac\u00e9s de plein droit sous le r\u00e9gime simplifi\u00e9 pouvaient choisir d\u2019opter pour le r\u00e9gime r\u00e9el avant le 1er f\u00e9vrier de la 1\u00e8re ann\u00e9e au titre de laquelle ils d\u00e9siraient appliquer ce r\u00e9gime.<\/p>\n<p>Ces dispositions sont am\u00e9nag\u00e9es depuis le 30 juin 2022.<\/p>\n<p>D\u00e9sormais, il est pr\u00e9vu que les entreprises plac\u00e9es de plein droit sous le r\u00e9gime simplifi\u00e9 peuvent opter pour le r\u00e9gime r\u00e9el dans les d\u00e9lais applicables au d\u00e9p\u00f4t de la d\u00e9claration de r\u00e9sultat de la p\u00e9riode pr\u00e9c\u00e9dant celle au titre de laquelle cette m\u00eame option s\u2019applique.<\/p>\n<p>En cas de cr\u00e9ation d\u2019entreprise, l\u2019option doit \u00eatre exerc\u00e9e dans les d\u00e9lais applicables au d\u00e9p\u00f4t de la d\u00e9claration souscrite au titre de l\u2019ann\u00e9e de la 1\u00e8re p\u00e9riode d\u2019activit\u00e9.<\/p>\n<p>Notez que l\u2019option est valable un an et est reconduite tacitement, chaque ann\u00e9e, pour cette m\u00eame dur\u00e9e.<\/p>\n<p>Enfin, notez que les entreprises ont la possibilit\u00e9 de renoncer \u00e0 leur option : pour ce faire, elles doivent notifier leur choix \u00e0 l\u2019administration dans les d\u00e9lais applicables au d\u00e9p\u00f4t de la d\u00e9claration de r\u00e9sultat de la p\u00e9riode pr\u00e9c\u00e9dant celle au titre de laquelle la renonciation s\u2019applique.<\/p>\n<p>Source : D\u00e9cret n\u00b0 2022-942 du 27 juin 2022 relatif \u00e0 l&rsquo;allongement des d\u00e9lais d&rsquo;option et de renonciation \u00e0 un r\u00e9gime r\u00e9el normal d&rsquo;imposition pour les contribuables exer\u00e7ant une activit\u00e9 dans le champ des b\u00e9n\u00e9fices industriels et commerciaux et relevant du r\u00e9gime r\u00e9el simplifi\u00e9 d&rsquo;imposition<\/p>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/bic-les-delais-doption-et-de-renonciation-a-un-regime-reel-dimposition-evoluent\" rel=\"nofollow noopener\" target=\"_blank\">BIC : les d\u00e9lais d\u2019option et de renonciation \u00e0 un r\u00e9gime r\u00e9el d\u2019imposition \u00e9voluent<\/a> \u00a9 Copyright WebLex &#8211; 2022<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Les d\u00e9lais dans lesquels les professionnels soumis \u00e0 un r\u00e9gime r\u00e9el simplifi\u00e9 d\u2019imposition au titre des b\u00e9n\u00e9fices industriels et commerciaux (BIC) peuvent opter ou renoncer au r\u00e9gime r\u00e9el normal viennent d\u2019\u00e9voluer. Dans quel sens ?<\/p>\n","protected":false},"featured_media":60403,"template":"","weblex-importer-activity":[],"weblex-importer-category":[548,551],"weblex-importer-tag":[547],"weblex-importer-keyword":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.11 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>BIC : les d\u00e9lais d\u2019option et de renonciation \u00e0 un r\u00e9gime r\u00e9el d\u2019imposition \u00e9voluent | Groupe Excel<\/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:\/\/groupe-excel.fr\/les-infos-du-jour\/bic-les-delais-doption-et-de-renonciation-a-un-regime-reel-dimposition-evoluent\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"BIC : les d\u00e9lais d\u2019option et de renonciation \u00e0 un r\u00e9gime r\u00e9el d\u2019imposition \u00e9voluent | Groupe Excel\" \/>\n<meta property=\"og:description\" content=\"Les d\u00e9lais dans lesquels les professionnels soumis \u00e0 un r\u00e9gime r\u00e9el simplifi\u00e9 d\u2019imposition au titre des b\u00e9n\u00e9fices industriels et commerciaux (BIC) peuvent opter ou renoncer au r\u00e9gime r\u00e9el normal viennent d\u2019\u00e9voluer. 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