{"id":3158,"date":"2019-05-17T13:02:48","date_gmt":"2019-05-17T13:02:48","guid":{"rendered":"https:\/\/www.breizhfab.bzh\/?p=3158"},"modified":"2019-06-06T13:47:42","modified_gmt":"2019-06-06T13:47:42","slug":"suramortissement-pour-les-pme","status":"publish","type":"post","link":"https:\/\/www.breizhfab.bzh\/suramortissement-pour-les-pme\/","title":{"rendered":"Suramortissement pour les PME"},"content":{"rendered":"<p><span class=\"font--medium\">Un dispositif de suramortissement permet aux entreprises de b\u00e9n\u00e9ficier d&rsquo;une <span class=\"txt--primary\"><strong>d\u00e9duction exceptionnelle \u00e9gale \u00e0 40%<\/strong><\/span> de la valeur de l&rsquo;investissement, r\u00e9partie sur sa dur\u00e9e d&rsquo;amortissement.<\/span><\/p>\n<p>&nbsp;<\/p>\n<div class=\"intro\">\n<ul>\n<li><strong>Les entreprises \u00e9ligibles<\/strong>\u00a0: seulement les PME au sens communautaire (effectif inf\u00e9rieur \u00e0 250 salari\u00e9s et chiffre d\u2019affaires qui n\u2019exc\u00e8de pas 50 millions ou total du bilan qui n\u2019exc\u00e8de pas 43 millions \u20ac)<\/li>\n<li><strong>Les investissements \u00e9ligibles\u00a0<\/strong>: seulement les investissements de transformation num\u00e9rique et de robotisation<\/li>\n<li><strong>La p\u00e9riode d\u2019investissement<\/strong>\u00a0: le dispositif s\u2019applique aux biens acquis, fabriqu\u00e9s ou pris en cr\u00e9dit-bail (ou location avec option d\u2019achat) du 1<sup>er<\/sup>\u00a0janvier 2019 et jusqu\u2019au 31 d\u00e9cembre 2020.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong><span class=\"font--medium\">Les pr\u00e9cisions de l\u2019administration fiscale <\/span><\/strong><\/p>\n<p>L\u2019administration fiscale pr\u00e9cise tout d\u2019abord que les biens acquis au-del\u00e0 du 31 d\u00e9cembre 2020 pourraient n\u00e9anmoins \u00eatre encore \u00e9ligibles \u00e0 condition\u00a0:<\/p>\n<ul>\n<li>D\u2019avoir fait l\u2019objet d\u2019une commande entre le 1er janvier 2019 et le 31 d\u00e9cembre 2020<\/li>\n<li>D\u2019avoir fait l\u2019objet du versement d\u2019acomptes au moins \u00e9gaux \u00e0 10% du montant total de la commande<\/li>\n<li>L\u2019acquisition doit \u00eatre r\u00e9alis\u00e9e dans un d\u00e9lai de 24 mois \u00e0 compter de la date de la commande.<br \/>\nAinsi, dans la pratique, les investissements peuvent \u00eatre r\u00e9alis\u00e9s jusqu\u2019au 31 d\u00e9cembre 2022, en cas de commande au 31 d\u00e9cembre 2020.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><a href=\"http:\/\/bofip.impots.gouv.fr\/bofip\/11662-PGP?branch=2\" target=\"_blank\" rel=\"noopener noreferrer\"><em>Source : Actualit\u00e9 BOFiP du 15 mai 2019<\/em><\/a><\/p>\n<p><em>15\/05\/2019 : BIC &#8211; BASE &#8211; D\u00e9duction exceptionnelle en faveur des PME industrielles r\u00e9alisant des investissements de transformation num\u00e9rique et de robotisation (loi n\u00b0 2018-1317 du 28 d\u00e9cembre 2018 de finances pour 2019, art. 55)<\/em><\/p>\n<p>&nbsp;<\/p>\n<\/div>\n<div class=\"featured\">\n<p style=\"text-align: center;\"><strong><a href=\"https:\/\/www.breizhfab.bzh\/voy_content\/uploads\/2019\/05\/plaquette_MINEFI_suramortissement_IdFu_06.pdf\">T\u00e9l\u00e9charger la plaquette \u00e9labor\u00e9e par le Minist\u00e8re de l&rsquo;Economie et des Finances<\/a><\/strong><\/p>\n<\/div>\n<p style=\"text-align: center;\"><a class=\"bt\" href=\"http:\/\/bofip.impots.gouv.fr\/bofip\/11662-PGP?branch=2\" target=\"_blank\" rel=\"noopener noreferrer\">en savoir plus<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Un dispositif de suramortissement permet aux entreprises de b\u00e9n\u00e9ficier d&rsquo;une d\u00e9duction exceptionnelle \u00e9gale \u00e0 40% de la valeur de l&rsquo;investissement, r\u00e9partie sur sa dur\u00e9e d&rsquo;amortissement. &nbsp; Les entreprises \u00e9ligibles\u00a0: seulement les PME au sens communautaire (effectif inf\u00e9rieur \u00e0 250 salari\u00e9s et chiffre d\u2019affaires qui n\u2019exc\u00e8de pas 50 millions ou total du bilan qui n\u2019exc\u00e8de pas [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":3159,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2],"tags":[51,50,49,52,48],"class_list":["post-3158","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualite","tag-deduction","tag-investissements","tag-legislatif","tag-pme","tag-suramortissement"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - 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