{"id":62289,"date":"2022-03-21T05:52:00","date_gmt":"2022-03-21T05:52:00","guid":{"rendered":"https:\/\/groupe-excel.fr\/les-infos-du-jour\/reduction-dimpot-ir-pme-quoi-de-neuf-2\/"},"modified":"2022-03-21T05:52:00","modified_gmt":"2022-03-21T05:52:00","slug":"reduction-dimpot-ir-pme-quoi-de-neuf-2","status":"publish","type":"weblex-importer-post","link":"https:\/\/groupe-excel.fr\/les-infos-du-jour\/reduction-dimpot-ir-pme-quoi-de-neuf-2\/","title":{"rendered":"R\u00e9duction d\u2019imp\u00f4t \u00ab IR-PME \u00bb : quoi de neuf ?"},"content":{"rendered":"<div>\n<h2>Focus sur le taux de la r\u00e9duction d\u2019imp\u00f4t<\/h2>\n<p>Les particuliers qui souscrivent au capital d\u2019une soci\u00e9t\u00e9 en r\u00e9alisant des apports peuvent, sous certaines conditions, b\u00e9n\u00e9ficier d\u2019une r\u00e9duction d\u2019imp\u00f4t sur le revenu appel\u00e9e \u00ab r\u00e9duction d\u2019imp\u00f4t Madelin \u00bb, ou \u00ab IR-PME \u00bb.<\/p>\n<p>Initialement, la r\u00e9duction d\u2019imp\u00f4t \u00e9tait \u00e9gale \u00e0 18 % du montant vers\u00e9, retenu dans la limite maximale de 50 000 \u20ac (pour les personnes seules) ou 100 000 \u20ac (pour les personnes mari\u00e9es ou pacs\u00e9es, et soumises \u00e0 imposition commune).<\/p>\n<p>Temporairement, le taux de cet avantage fiscal a \u00e9t\u00e9 port\u00e9 \u00e0 25 % pour les investissements r\u00e9alis\u00e9s jusqu\u2019au 31 d\u00e9cembre 2021\u2026 puis jusqu\u2019au 31 d\u00e9cembre 2022, sous r\u00e9serve de la parution d\u2019un d\u00e9cret\u2026 qui vient d\u2019\u00eatre publi\u00e9 !<\/p>\n<p>En cons\u00e9quence, pour les investissements r\u00e9alis\u00e9s entre le 18 mars 2022 et le 31 d\u00e9cembre 2022, le taux de la r\u00e9duction d\u2019imp\u00f4t est effectivement port\u00e9 \u00e0 25 %.<\/p>\n<p>Cette tol\u00e9rance s\u2019applique non seulement pour les souscriptions au capital des PME, mais aussi pour les souscriptions au capital des ESUS (entreprises solidaires d\u2019utilit\u00e9 sociale).<\/p>\n<p>Source : D\u00e9cret n\u00b0 2022-371 du 16 mars 2022 fixant la date d&rsquo;entr\u00e9e en vigueur des dispositions relatives \u00e0 la r\u00e9duction d&rsquo;imp\u00f4t pour souscription en num\u00e9raire au capital des petites et moyennes entreprises issues de l&rsquo;article 19 de la loi n\u00b0 2021-953 du 19 juillet 2021 de finances rectificative pour 2021<\/p>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/reduction-dimpot-ir-pme-quoi-de-neuf\" target=\"_blank\" rel=\"noopener\">R\u00e9duction d\u2019imp\u00f4t \u00ab IR-PME \u00bb : quoi de neuf ?<\/a> \u00a9 Copyright WebLex &#8211; 2022<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Initialement fix\u00e9 \u00e0 18 %, le taux de la r\u00e9duction d\u2019imp\u00f4t sur le revenu dite \u00ab IR-PME \u00bb a \u00e9t\u00e9 port\u00e9 \u00e0 25 % pour les investissements r\u00e9alis\u00e9s jusqu\u2019au 31 d\u00e9cembre 2022. Une tol\u00e9rance applicable \u00e0 compter d\u2019une date fix\u00e9e par d\u00e9cret\u2026 qui vient tout juste d\u2019\u00eatre publi\u00e9\u2026<\/p>\n","protected":false},"featured_media":62290,"template":"","weblex-importer-activity":[],"weblex-importer-category":[548,552],"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>R\u00e9duction d\u2019imp\u00f4t \u00ab IR-PME \u00bb : quoi de neuf ? | 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\/reduction-dimpot-ir-pme-quoi-de-neuf-2\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"R\u00e9duction d\u2019imp\u00f4t \u00ab IR-PME \u00bb : quoi de neuf ? | Groupe Excel\" \/>\n<meta property=\"og:description\" content=\"Initialement fix\u00e9 \u00e0 18 %, le taux de la r\u00e9duction d\u2019imp\u00f4t sur le revenu dite \u00ab IR-PME \u00bb a \u00e9t\u00e9 port\u00e9 \u00e0 25 % pour les investissements r\u00e9alis\u00e9s jusqu\u2019au 31 d\u00e9cembre 2022. 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