{"id":64239,"date":"2023-02-15T05:51:00","date_gmt":"2023-02-15T05:51:00","guid":{"rendered":"https:\/\/groupe-excel.fr\/les-infos-du-jour\/societe-dexercice-liberal-sel-quelle-imposition-pour-les-associes\/"},"modified":"2023-02-15T05:51:00","modified_gmt":"2023-02-15T05:51:00","slug":"societe-dexercice-liberal-sel-quelle-imposition-pour-les-associes","status":"publish","type":"weblex-importer-post","link":"https:\/\/groupe-excel.fr\/les-infos-du-jour\/societe-dexercice-liberal-sel-quelle-imposition-pour-les-associes\/","title":{"rendered":"Soci\u00e9t\u00e9 d\u2019exercice lib\u00e9ral (SEL) : quelle imposition pour les associ\u00e9s ?"},"content":{"rendered":"<div>\n<h2>Une tol\u00e9rance pour les r\u00e9mun\u00e9rations des associ\u00e9s de SEL en 2023<\/h2>\n<p>Par principe, \u00e0 compter de l\u2019imposition des revenus 2023, les r\u00e9mun\u00e9rations vers\u00e9es aux associ\u00e9s de soci\u00e9t\u00e9s d\u2019exercice lib\u00e9ral (SEL) \u00e0 raison de leur activit\u00e9 lib\u00e9rale sont impos\u00e9es dans la cat\u00e9gorie des b\u00e9n\u00e9fices non commerciaux (BNC).<\/p>\n<p>N\u00e9anmoins, lorsqu\u2019il existe un lien de subordination au titre de l\u2019exercice de cette activit\u00e9 entre l\u2019associ\u00e9 et la soci\u00e9t\u00e9, ces m\u00eames revenus sont impos\u00e9s dans la cat\u00e9gorie traitements et salaires (TS).<\/p>\n<p>Cette r\u00e8gle, publi\u00e9e le 15 d\u00e9cembre 2022 par l\u2019administration fiscale, a suscit\u00e9 de vives inqui\u00e9tudes chez les professionnels\u2026 C\u2019est pourquoi elle est venue temp\u00e9rer son propos : l\u2019imposition syst\u00e9matique dans la cat\u00e9gorie des BNC en l\u2019absence de lien de subordination ne s\u2019appliquera qu\u2019\u00e0 compter de l\u2019imposition de revenus de l\u2019ann\u00e9e 2024.<\/p>\n<p>Pour les revenus de l\u2019ann\u00e9e 2023, les anciennes r\u00e8gles continueront, le cas \u00e9ch\u00e9ant, \u00e0 s\u2019appliquer !<\/p>\n<p>Source : Actualit\u00e9 du Bulletin officiel des finances publiques du 5 janvier 2023 : \u00ab RSA &#8211; BNC &#8211; Imposition des r\u00e9mun\u00e9rations per\u00e7ues par les associ\u00e9s des soci\u00e9t\u00e9s d\u2019exercice lib\u00e9ral au titre de l\u2019exercice d\u2019une activit\u00e9 lib\u00e9rale au sein de ces soci\u00e9t\u00e9s dans la cat\u00e9gorie des b\u00e9n\u00e9fices non commerciaux \u00e0 compter de l&rsquo;imposition des revenus de l&rsquo;ann\u00e9e 2023 &#8211; Tol\u00e9rance doctrinale &#8211; Publication urgente \u00bb<\/p>\n<p><a title=\"WebLex - Soci\u00e9t\u00e9 d\u2019exercice lib\u00e9ral (SEL) : quelle imposition pour les associ\u00e9s ?\" href=\"https:\/\/www.weblex.fr\/weblex-actualite\/societe-dexercice-liberal-sel-quelle-imposition-pour-les-associes\" rel=\"nofollow noopener\" target=\"_blank\">Soci\u00e9t\u00e9 d\u2019exercice lib\u00e9ral (SEL) : quelle imposition pour les associ\u00e9s ?<\/a> \u00a9 Copyright WebLex &#8211; 2023<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Jusqu\u2019\u00e0 r\u00e9cemment, les associ\u00e9s des soci\u00e9t\u00e9s d\u2019exercice lib\u00e9ral (SEL) d\u00e9claraient, pour le calcul de leur imp\u00f4t personnel, les r\u00e9mun\u00e9rations per\u00e7ues au titre de leur activit\u00e9 lib\u00e9rale dans la cat\u00e9gorie des traitements et salaires ou des b\u00e9n\u00e9fices non commerciaux. Le 15 d\u00e9cembre 2022, l\u2019administration est venue am\u00e9nager cette r\u00e8gle. Un changement trop brutal ?<\/p>\n","protected":false},"featured_media":0,"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>Soci\u00e9t\u00e9 d\u2019exercice lib\u00e9ral (SEL) : quelle imposition pour les associ\u00e9s ? | 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\/societe-dexercice-liberal-sel-quelle-imposition-pour-les-associes\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Soci\u00e9t\u00e9 d\u2019exercice lib\u00e9ral (SEL) : quelle imposition pour les associ\u00e9s ? | Groupe Excel\" \/>\n<meta property=\"og:description\" content=\"Jusqu\u2019\u00e0 r\u00e9cemment, les associ\u00e9s des soci\u00e9t\u00e9s d\u2019exercice lib\u00e9ral (SEL) d\u00e9claraient, pour le calcul de leur imp\u00f4t personnel, les r\u00e9mun\u00e9rations per\u00e7ues au titre de leur activit\u00e9 lib\u00e9rale dans la cat\u00e9gorie des traitements et salaires ou des b\u00e9n\u00e9fices non commerciaux. 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