{"id":2879,"date":"2024-02-07T08:20:49","date_gmt":"2024-02-07T08:20:49","guid":{"rendered":"https:\/\/orecc.fr\/forez\/?p=2879"},"modified":"2024-02-14T10:44:07","modified_gmt":"2024-02-14T10:44:07","slug":"le-regime-fiscal-applicable-aux-associes-de-societe-dexercice-liberal-est-clarifie","status":"publish","type":"post","link":"https:\/\/orecc.fr\/forez\/le-regime-fiscal-applicable-aux-associes-de-societe-dexercice-liberal-est-clarifie\/","title":{"rendered":"Le r\u00e9gime fiscal applicable aux associ\u00e9s de soci\u00e9t\u00e9 d\u2019exercice lib\u00e9ral est clarifi\u00e9"},"content":{"rendered":"\n

Les cons\u00e9quences de l\u2019imposition dans la cat\u00e9gorie des BNC, et non plus des traitements et salaires, des sommes per\u00e7ues \u00e0 compter de 2024 par les associ\u00e9s de soci\u00e9t\u00e9 d\u2019exercice lib\u00e9ral sont fix\u00e9es dans la base Bofip, tant au regard de l\u2019imp\u00f4t sur le revenu qu\u2019au regard des dispositifs d\u2019\u00e9pargne salariale, de la TVA et de la CET.<\/p>\n\n\n\n

\u00c0 compter de l\u2019imposition des revenus de 2024, les r\u00e9mun\u00e9rations per\u00e7ues par les associ\u00e9s de soci\u00e9t\u00e9 d\u2019exercice lib\u00e9ral (SEL)au titre de l\u2019exercice d\u2019une activit\u00e9 lib\u00e9rale dans cette soci\u00e9t\u00e9 sont imposables en principe dans la cat\u00e9gorie des b\u00e9n\u00e9fices non commerciaux. On rappelle en effet que, par deux mises \u00e0 jours uccessives de la base Bofip des 15 d\u00e9cembre 2022 et 5 janvier 2023, l\u2019administration a rapport\u00e9 sa doctrine selon laquelle ces r\u00e9mun\u00e9rations rel\u00e8vent des traitements et salaires, s\u2019alignant ainsi sur la jurisprudence du Conseil d\u2019\u00c9tat (BOI-BNC-DECLA-10-10no 110 ; BOI-RSA-GER-10-30 no 520 : FR 1\/23 inf. 2 p. 4 ;FR 3\/23 inf. 4 p. 6). D\u00e9sormais, ce n\u2019est que s\u2019il est d\u00e9montr\u00e9 que l\u2019activit\u00e9 lib\u00e9rale est exerc\u00e9e dans des conditions traduisant l\u2019existence, \u00e0 l\u2019\u00e9gard de la soci\u00e9t\u00e9, d\u2019un lien de subordination caract\u00e9risant une activit\u00e9 salari\u00e9e que ces r\u00e9mun\u00e9rations rel\u00e8vent, par exception, des traitements et salaires.<\/p>\n\n\n\n

Dans le cadre d\u2019une mise \u00e0 jour de la base Bofip en date du 27 d\u00e9cembre 2023, l\u2019administration publie un rescrit et am\u00e9nage ses commentaires afin de r\u00e9pondre aux interrogations des associ\u00e9s de SEL suscit\u00e9es par ce changement de doctrine. Elle reprend et compl\u00e8te les pr\u00e9cisions d\u00e9j\u00e0 apport\u00e9es par le biais de
courriers adress\u00e9s \u00e0 certains organismes professionnels, tels que l\u2019Institut des avocats conseils fiscaux.<\/p>\n\n\n\n

T\u00e9l\u00e9charger l’article<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Les cons\u00e9quences de l\u2019imposition dans la cat\u00e9gorie des BNC, et non plus des traitements et salaires, des sommes per\u00e7ues \u00e0 compter de 2024 par les associ\u00e9s de soci\u00e9t\u00e9 d\u2019exercice lib\u00e9ral sont fix\u00e9es dans la base Bofip, tant au regard de l\u2019imp\u00f4t sur le revenu qu\u2019au regard des dispositifs d\u2019\u00e9pargne salariale, de la TVA et de […]<\/p>\n","protected":false},"author":4,"featured_media":1548,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":true,"footnotes":""},"categories":[1],"tags":[34,37,35,36],"class_list":["post-2879","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","tag-bnc","tag-liberal","tag-regime-fiscal","tag-revenus-2024"],"yoast_head":"\nLe r\u00e9gime fiscal applicable aux associ\u00e9s de soci\u00e9t\u00e9 d\u2019exercice lib\u00e9ral est clarifi\u00e9 - ORECC Forez Montbrison Savigneux - Expert comptable<\/title>\n<meta name=\"description\" content=\"\u00c0 partir de l'imposition des revenus de 2024, les r\u00e9mun\u00e9rations per\u00e7ues par les associ\u00e9s de soci\u00e9t\u00e9 d'exercice lib\u00e9ral au titre de l'exercice d'une activit\u00e9 lib\u00e9rale dans cette soci\u00e9t\u00e9 sont imposables dans la cat\u00e9gorie des b\u00e9n\u00e9fices non commerciaux (BNC).\" \/>\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\/le-regime-fiscal-applicable-aux-associes-de-societe-dexercice-liberal-est-clarifie\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Le r\u00e9gime fiscal applicable aux associ\u00e9s de soci\u00e9t\u00e9 d\u2019exercice lib\u00e9ral est clarifi\u00e9 - ORECC Forez Montbrison Savigneux - Expert comptable\" \/>\n<meta property=\"og:description\" content=\"\u00c0 partir de l'imposition des revenus de 2024, les r\u00e9mun\u00e9rations per\u00e7ues par les associ\u00e9s de soci\u00e9t\u00e9 d'exercice lib\u00e9ral au titre de l'exercice d'une activit\u00e9 lib\u00e9rale dans cette soci\u00e9t\u00e9 sont imposables dans la cat\u00e9gorie des b\u00e9n\u00e9fices non commerciaux (BNC).\" \/>\n<meta property=\"og:url\" content=\"https:\/\/orecc.fr\/forez\/le-regime-fiscal-applicable-aux-associes-de-societe-dexercice-liberal-est-clarifie\/\" \/>\n<meta property=\"og:site_name\" content=\"ORECC Forez Montbrison Savigneux - 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