{"id":1937,"date":"2020-11-25T16:30:23","date_gmt":"2020-11-25T16:30:23","guid":{"rendered":"https:\/\/orecc.fr\/forez\/?p=1937"},"modified":"2021-02-11T16:24:07","modified_gmt":"2021-02-11T16:24:07","slug":"credit-dimpot-pour-abandons-de-loyers","status":"publish","type":"post","link":"https:\/\/orecc.fr\/forez\/credit-dimpot-pour-abandons-de-loyers\/","title":{"rendered":"Cr\u00e9dit d\u2019imp\u00f4t pour abandons de loyers"},"content":{"rendered":"\n




Ch\u00e8res clientes, chers clients,<\/p>\n\n\n\n

Nous vous esp\u00e9rons en bonne forme, ainsi que vos proches.<\/p>\n\n\n\n



PLF 2021<\/em>
les contours du cr\u00e9dit d’imp\u00f4t pour
abandons de loyers sont connus


<\/h3>\n\n\n\n

Conform\u00e9ment aux annonces du Gouvernement, les d\u00e9put\u00e9s ont\u00a0adopt\u00e9 lors de la discussion du projet de loi de finances un cr\u00e9dit d’imp\u00f4t pour encourager les\u00a0abandons de loyers consentis aux entreprises durement touch\u00e9es par les cons\u00e9quences \u00e9conomiques de la crise Covid-19.<\/strong>


<\/p>\n\n\n\n

1.<\/strong> Un cr\u00e9dit d\u2019imp\u00f4t serait institu\u00e9 au profit des bailleurs (personnes physiques ou personnes morales de droit priv\u00e9) qui consentent des abandons de loyer aux entreprises locataires les plus durement touch\u00e9es par les cons\u00e9quences des mesures restrictives prises par le Gouvernement en vue de lutter contre l\u2019\u00e9pid\u00e9mie de Covid-19.<\/p>\n\n\n\n




\u2714\ufe0f Bailleurs\u00a0concern\u00e9s

<\/h4>\n\n\n\n

2.<\/strong> Pourraient b\u00e9n\u00e9ficier de ce cr\u00e9dit d\u2019imp\u00f4t les bailleurs, qu\u2019il s\u2019agisse de personnes physiques<\/strong> ou de personnes morales de droit priv\u00e9<\/strong> (y compris s\u2019il s\u2019agit d\u2019une entreprise exon\u00e9r\u00e9e d\u2019imp\u00f4t sur le revenu ou d\u2019imp\u00f4t sur les soci\u00e9t\u00e9s). Le cr\u00e9dit d\u2019imp\u00f4t serait applicable aux entreprises qui, au
31 d\u00e9cembre 2019, n\u2019\u00e9taient pas en difficult\u00e9 au regard de la r\u00e9glementation europ\u00e9enne.<\/p>\n\n\n\n




\u2714\ufe0f Abandons de loyers vis\u00e9s\u00a0

<\/h4>\n\n\n\n

3.<\/strong> Ouvriraient droit au cr\u00e9dit d\u2019imp\u00f4t les abandons ou renonciations d\u00e9finitifs de loyers aff\u00e9rents \u00e0 des locaux, hors accessoires \u00e9chus ou \u00e0 \u00e9choir, consentis, au titre de la p\u00e9riode d\u2019application du confinement, au profit d\u2019entreprises locataires<\/strong> qui remplissent les conditions<\/strong> cumulatives suivantes :<\/p>\n\n\n\n

  • elles prennent en location des\u00a0locaux<\/strong>\u00a0qui font l\u2019objet d\u2019une\u00a0interdiction d\u2019accueil du public<\/strong>\u00a0au cours de la p\u00e9riode de confinement commenc\u00e9e le 30 octobre 2020 ou exercent leur activit\u00e9 principale dans un\u00a0secteur <\/strong>mentionn\u00e9 \u00e0 l\u2019annexe 1 du d\u00e9cret 2020-371 du 30 mars 2020 dans sa r\u00e9daction en vigueur \u00e0 la date de publication de la pr\u00e9sente loi (il s’agit du d\u00e9cret relatif au fonds de solidarit\u00e9) ;<\/li><\/ul>\n\n\n\n
    • elles ont un\u00a0effectif<\/strong>\u00a0de moins de 5 000 salari\u00e9s (cette condition ne s\u2019appliquerait toutefois pas aux entreprises locataires constitu\u00e9es sous forme d\u2019association mais celles-ci devraient \u00eatre assujetties aux imp\u00f4ts commerciaux ou employer au moins un salari\u00e9) ;<\/li><\/ul>\n\n\n\n
      • elles n\u2019\u00e9taient, au 31 d\u00e9cembre 2019,\u00a0pas en difficult\u00e9<\/strong>\u00a0au regard de la r\u00e9glementation europ\u00e9enne ;<\/li><\/ul>\n\n\n\n
        • elles n\u2019\u00e9taient\u00a0pas en liquidation judiciaire<\/strong>\u00a0au 1er<\/sup>\u00a0mars 2020.<\/li><\/ul>\n\n\n\n



          4.<\/strong>\u00a0En principe, d\u00e8s lors que les conditions ci-dessus sont remplies, le bailleur pourrait b\u00e9n\u00e9ficier du cr\u00e9dit d\u2019imp\u00f4t \u00e0 raison des loyers abandonn\u00e9s. Par exception, le bailleur devrait justifier (par tous moyens) les difficult\u00e9s de l\u2019entreprise locataire lorsque celle-ci est\u00a0exploit\u00e9e par un ascendant, un descendant, ou un membre du foyer<\/strong>\u00a0fiscal du bailleur, ou lorsqu\u2019il existe des\u00a0liens de d\u00e9pendance<\/strong>\u00a0au sens de l\u2019article 39, 12 du CGI\u00a0entre elle et le bailleur.<\/p>\n\n\n\n




          \u2714\ufe0f Calcul du cr\u00e9dit d’imp\u00f4t

          <\/h4>\n\n\n\n

          5.<\/strong> Le cr\u00e9dit d\u2019imp\u00f4t serait \u00e9gal \u00e0 50 %<\/strong> de la somme totale des abandons ou renonciations de loyers mentionn\u00e9s ci-dessus.<\/p>\n\n\n\n

          Toutefois, lorsque l\u2019effectif de l\u2019entreprise locataire est d\u2019au moins 250 salari\u00e9s<\/strong>, le montant de l\u2019abandon ou de la renonciation au titre d\u2019un mois ne serait retenu que dans la limite des deux tiers du montant du loyer pr\u00e9vu au bail \u00e9chu ou \u00e0 \u00e9choir au titre du mois concern\u00e9.<\/p>\n\n\n\n




          \u2714\ufe0f Utilisation du cr\u00e9dit d’imp\u00f4t

          <\/h4>\n\n\n\n

          7.<\/strong> Le cr\u00e9dit d\u2019imp\u00f4t s\u2019appliquerait pour le calcul de l\u2019imp\u00f4t sur le revenu<\/strong> d\u00fb par le contribuable au titre de l\u2019ann\u00e9e civile au cours de laquelle les abandons ou renonciations d\u00e9finitifs de loyers ont \u00e9t\u00e9 consentis, y compris en cas de cl\u00f4ture d\u2019exercice en cours d\u2019ann\u00e9e civile. Si le montant du cr\u00e9dit d\u2019imp\u00f4t exc\u00e8de l\u2019imp\u00f4t d\u00fb au titre de cette ann\u00e9e, l\u2019exc\u00e9dent serait restitu\u00e9.<\/p>\n\n\n\n

          \ud83d\udce3 A noter<\/strong>\u00a0: Par d\u00e9rogation, le cr\u00e9dit d\u2019imp\u00f4t serait imputable sur l\u2019imp\u00f4t sur le revenu d\u00fb au titre de l\u2019ann\u00e9e 2021.


          <\/p>\n\n\n\n

          8.<\/strong> Pour les bailleurs passibles de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s<\/strong>, le cr\u00e9dit d\u2019imp\u00f4t serait imput\u00e9 sur l\u2019imp\u00f4t d\u00fb au titre de l\u2019exercice au cours duquel les abandons ou renonciations d\u00e9finitifs de loyers ont \u00e9t\u00e9 consentis. Si le montant du cr\u00e9dit d\u2019imp\u00f4t exc\u00e8de celui de l\u2019imp\u00f4t d\u00fb au titre de cet exercice, l\u2019exc\u00e9dent<\/strong> serait restitu\u00e9.<\/p>\n\n\n\n

          \ud83d\udce3 A noter<\/strong>\u00a0: Par d\u00e9rogation, le cr\u00e9dit d\u2019imp\u00f4t serait imputable sur l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s d\u00fb au titre des exercices clos \u00e0 compter du 31 d\u00e9cembre 2021.<\/p>\n\n\n\n




          Toute l\u2019\u00e9quipe du cabinet ORECC reste bien entendu \u00e0 votre disposition pour vous accompagner durant cette p\u00e9riode.<\/em>

          <\/p>\n\n\n\n

          Prenez soin de vous, et pensez bien aux gestes barri\u00e8res,<\/p>\n\n\n\n

          Bien cordialement

          <\/p>\n\n\n\n

          Olivier ROMEUF<\/strong>, Expert-comptable


          <\/p>\n","protected":false},"excerpt":{"rendered":"

          Ch\u00e8res clientes, chers clients, Nous vous esp\u00e9rons en bonne forme, ainsi que vos proches. PLF 2021les contours du cr\u00e9dit d’imp\u00f4t pour abandons de loyers sont connus Conform\u00e9ment aux annonces du Gouvernement, les d\u00e9put\u00e9s ont\u00a0adopt\u00e9 lors de la discussion du projet de loi de finances un cr\u00e9dit d’imp\u00f4t pour encourager les\u00a0abandons de loyers consentis aux entreprises […]<\/p>\n","protected":false},"author":1,"featured_media":1943,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"footnotes":""},"categories":[1],"tags":[6],"class_list":["post-1937","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","tag-covid"],"yoast_head":"\nCr\u00e9dit d\u2019imp\u00f4t pour abandons de loyers - ORECC Forez Montbrison Savigneux - Expert comptable<\/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:\/\/orecc.fr\/forez\/credit-dimpot-pour-abandons-de-loyers\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cr\u00e9dit d\u2019imp\u00f4t pour abandons de loyers - ORECC Forez Montbrison Savigneux - Expert comptable\" \/>\n<meta property=\"og:description\" content=\"Ch\u00e8res clientes, chers clients, Nous vous esp\u00e9rons en bonne forme, ainsi que vos proches. 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