{"id":347,"date":"2018-05-07T17:52:00","date_gmt":"2018-05-07T17:52:00","guid":{"rendered":"https:\/\/www.calc-avocat.com\/?p=347"},"modified":"2021-10-11T09:15:53","modified_gmt":"2021-10-11T09:15:53","slug":"enjeux-du-prelevement-source","status":"publish","type":"post","link":"https:\/\/www.calc-avocat.com\/en\/enjeux-du-prelevement-source\/","title":{"rendered":"Petit rappel des enjeux du pr\u00e9l\u00e8vement \u00e0 la source pour les professions lib\u00e9rales"},"content":{"rendered":"
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<\/p>\n

En cette p\u00e9riode de d\u00e9claration des revenus de l\u2019ann\u00e9e 2017, il m\u2019a paru pertinent de r\u00e9capituler les cons\u00e9quences de l\u2019entr\u00e9e en vigueur du pr\u00e9l\u00e8vement \u00e0 la source pour les avocats et autres professions lib\u00e9rales.<\/b><\/p>\n

<\/p>\n

Pour m\u00e9moire, le pr\u00e9c\u00e9dent gouvernement avait pris l\u2019initiative de transformer les modalit\u00e9s de paiement de l\u2019imp\u00f4t sur le revenu en substituant \u00e0 un syst\u00e8me exclusivement d\u00e9claratif, supposant un d\u00e9calage d\u2019une ann\u00e9e, un syst\u00e8me de pr\u00e9l\u00e8vement \u00e0 la source contemporain de la perception du revenu avec maintien toutefois de l\u2019obligation de d\u00e9p\u00f4t d\u2019une d\u00e9claration.<\/p>\n

L\u2019entr\u00e9e en vigueur de ce dispositif \u00e9tait pr\u00e9vue pour le 1er janvier 2018. Par ailleurs, afin d\u2019\u00e9viter un double paiement d\u2019imp\u00f4t au titre de cette premi\u00e8re ann\u00e9e, un m\u00e9canisme de cr\u00e9dit d\u2019imp\u00f4t avait \u00e9t\u00e9 imagin\u00e9 destin\u00e9 \u00e0 annuler, sous certaines conditions et r\u00e9serves, le paiement de l\u2019imp\u00f4t sur les revenus de l\u2019ann\u00e9e 2017 en 2018.<\/p>\n

<\/p>\n

Le nouveau gouvernement a choisi de maintenir cette r\u00e9forme, mais d\u2019en d\u00e9caler la prise d\u2019effet au 1er janvier 2019, apr\u00e8s y avoir apport\u00e9 quelques am\u00e9nagements.<\/p>\n

Au pr\u00e9alable, il faut rappeler que les avocats et autres professions lib\u00e9rales sont \u00e0 r\u00e9partir entre trois cat\u00e9gories\u00a0: ceux ayant le statut de salari\u00e9, dont la situation ne sera pas abord\u00e9e dans cet article puisqu\u2019ils seront trait\u00e9s comme tous les salari\u00e9s, ceux impos\u00e9s dans la cat\u00e9gorie des b\u00e9n\u00e9fices non commerciaux, et enfin les dirigeants de soci\u00e9t\u00e9 relevant de la cat\u00e9gorie des traitements et salaires en vertu de l\u2019article 62 du CGI.
En ce qui concerne les modalit\u00e9s de paiement de l\u2019imp\u00f4t, la situation est aujourd\u2019hui la m\u00eame pour les g\u00e9rants de SARL (ou forme \u00e9quivalente) et les b\u00e9n\u00e9fices non commerciaux, suite aux am\u00e9nagements survenus fin 2017\u00a0: l\u2019imp\u00f4t sera acquitt\u00e9 sous forme d\u2019acomptes mensuels ou trimestriels d\u00e9termin\u00e9s au vu des derniers revenus connus du contribuable \u00e0 la date du paiement de l\u2019acompte. En pratique, les acomptes pay\u00e9s entre le 1er janvier et le 31 ao\u00fbt 2019 seront donc calcul\u00e9s au vu des revenus de l\u2019ann\u00e9e 2017, ceux pay\u00e9s entre septembre et d\u00e9cembre au vu des revenus de l\u2019ann\u00e9e 2018.<\/p>\n

<\/p>\n

L\u2019acompte sera en principe pr\u00e9lev\u00e9 mensuellement mais il sera possible d\u2019opter jusqu\u2019en d\u00e9cembre 2018 pour le paiement d\u2019un acompte trimestriel. Le pr\u00e9l\u00e8vement interviendra de mani\u00e8re automatique sur le compte dont les coordonn\u00e9es auront \u00e9t\u00e9 transmises \u00e0 l\u2019administration.
Une possibilit\u00e9 de modulation des acomptes a \u00e9t\u00e9 adopt\u00e9e en cas de variation significative des revenus, soit plus de 10%, mais avec des p\u00e9nalit\u00e9s en cas de mauvaise estimation pouvant aller de 10% de l\u2019insuffisance de pr\u00e9l\u00e8vement constat\u00e9e \u00e0 la moiti\u00e9 de l\u2019\u00e9cart entre les acomptes qui auraient d\u00fb \u00eatre acquitt\u00e9s et ceux qui l\u2019ont effectivement \u00e9t\u00e9.<\/p>\n

<\/p>\n

Les acomptes \u00e9tant d\u00e9termin\u00e9s au vu de la base soumise \u00e0 l\u2019imp\u00f4t avant prise en compte des \u00e9ventuels cr\u00e9dits d\u2019imp\u00f4t, il a \u00e9t\u00e9 pr\u00e9vu que le cr\u00e9dit d\u2019imp\u00f4t pour frais de garde d\u2019enfants ou emplois \u00e0 domicile donne lieu \u00e0 un paiement anticip\u00e9 \u00e0 hauteur de 30% en f\u00e9vrier de l\u2019ann\u00e9e consid\u00e9r\u00e9e, avec restitution si les d\u00e9penses ne sont finalement pas engag\u00e9es.<\/p>\n

<\/p>\n

En ce qui concerne l\u2019ann\u00e9e de transition, le principe du cr\u00e9dit d\u2019imp\u00f4t pour la modernisation du recouvrement (CIMR) consiste \u00e0 calculer l\u2019imp\u00f4t qui devrait \u00eatre d\u00fb sur les revenus non exceptionnels per\u00e7us en 2018 par le contribuable et \u00e0 le d\u00e9duire de l\u2019imp\u00f4t sur le revenu d\u00fb en 2019 sur l\u2019ensemble de ses revenus 2018.<\/p>\n

<\/p>\n

Pour les b\u00e9n\u00e9fices non commerciaux et les dirigeants relevant du r\u00e9gime de l\u2019article 62, il aurait \u00e9t\u00e9 difficile de faire la distinction entre revenus exceptionnels et non exceptionnels. Il a donc \u00e9t\u00e9 pr\u00e9vu que le cr\u00e9dit d\u2019imp\u00f4t serait calcul\u00e9 sur la base du plus faible des deux montants entre les revenus de l\u2019ann\u00e9e 2018, et le plus \u00e9lev\u00e9 des revenus des ann\u00e9es 2015, 2016 et 2017. Pour simplifier, un g\u00e9rant de SARL dont la r\u00e9mun\u00e9ration serait inchang\u00e9e entre 2015 et 2018, et si on suppose l\u2019absence d\u2019autres revenus, ne paiera pas d\u2019imp\u00f4t en 2019 sur ses revenus 2018. A contrario, si sa r\u00e9mun\u00e9ration de l\u2019ann\u00e9e 2018 exc\u00e8de la plus \u00e9lev\u00e9e de celles per\u00e7ue entre 2015 et 2017, le montant du cr\u00e9dit d\u2019imp\u00f4t sera plafonn\u00e9 en fonction de cette derni\u00e8re.<\/p>\n

Par ailleurs, d\u00e8s lors que ces variations de r\u00e9mun\u00e9ration peuvent correspondre \u00e0 une r\u00e9alit\u00e9 \u00e9conomique qu\u2019il n\u2019y a pas lieu de sanctionner, un compl\u00e9ment de cr\u00e9dit d\u2019imp\u00f4t pourra \u00eatre sollicit\u00e9 au vu des revenus de l\u2019ann\u00e9e 2019 si ceux -ci exc\u00e8dent les revenus des ann\u00e9es pr\u00e9c\u00e9dentes.<\/p>\n

<\/p>\n

Sachant que cet article ne rentre pas dans les d\u00e9tails afin de vous \u00e9viter tout risque d\u2019indigestion mais en vous alertant sur les tendances g\u00e9n\u00e9rales de la r\u00e9forme, je vous souhaite une bonne lecture des textes dans leur int\u00e9gralit\u00e9 si votre app\u00e9tit vous le permet.<\/p>\n

<\/p>\n

\n

R\u00e9f\u00e9rences l\u00e9gislatives\u00a0:
Loi 2016-1917 du 29\/12\/2016 articles 60 et 82, I-B
Ordonnance 2017-1390 du 22\/9\/2017
Loi 2017-1775 du 28\/12\/2017 article 11<\/em><\/p>\n<\/blockquote>\n

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En cette p\u00e9riode de d\u00e9claration des revenus de l\u2019ann\u00e9e 2017, il m\u2019a paru pertinent de r\u00e9capituler les cons\u00e9quences de l\u2019entr\u00e9e en vigueur du pr\u00e9l\u00e8vement \u00e0 la source pour les avocats et autres professions lib\u00e9rales. Pour m\u00e9moire, le pr\u00e9c\u00e9dent gouvernement avait pris l\u2019initiative de transformer les modalit\u00e9s de paiement de l\u2019imp\u00f4t sur le revenu en substituant […]<\/p>","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"ocean_post_layout":"","ocean_both_sidebars_style":"","ocean_both_sidebars_content_width":0,"ocean_both_sidebars_sidebars_width":0,"ocean_sidebar":"0","ocean_second_sidebar":"0","ocean_disable_margins":"enable","ocean_add_body_class":"","ocean_shortcode_before_top_bar":"","ocean_shortcode_after_top_bar":"","ocean_shortcode_before_header":"","ocean_shortcode_after_header":"","ocean_has_shortcode":"","ocean_shortcode_after_title":"","ocean_shortcode_before_footer_widgets":"","ocean_shortcode_after_footer_widgets":"","ocean_shortcode_before_footer_bottom":"","ocean_shortcode_after_footer_bottom":"","ocean_display_top_bar":"default","ocean_display_header":"default","ocean_header_style":"","ocean_center_header_left_menu":"0","ocean_custom_header_template":"0","ocean_custom_logo":0,"ocean_custom_retina_logo":0,"ocean_custom_logo_max_width":0,"ocean_custom_logo_tablet_max_width":0,"ocean_custom_logo_mobile_max_width":0,"ocean_custom_logo_max_height":0,"ocean_custom_logo_tablet_max_height":0,"ocean_custom_logo_mobile_max_height":0,"ocean_header_custom_menu":"0","ocean_menu_typo_font_family":"0","ocean_menu_typo_font_subset":"","ocean_menu_typo_font_size":0,"ocean_menu_typo_font_size_tablet":0,"ocean_menu_typo_font_size_mobile":0,"ocean_menu_typo_font_size_unit":"px","ocean_menu_typo_font_weight":"","ocean_menu_typo_font_weight_tablet":"","ocean_menu_typo_font_weight_mobile":"","ocean_menu_typo_transform":"","ocean_menu_typo_transform_tablet":"","ocean_menu_typo_transform_mobile":"","ocean_menu_typo_line_height":0,"ocean_menu_typo_line_height_tablet":0,"ocean_menu_typo_line_height_mobile":0,"ocean_menu_typo_line_height_unit":"","ocean_menu_typo_spacing":0,"ocean_menu_typo_spacing_tablet":0,"ocean_menu_typo_spacing_mobile":0,"ocean_menu_typo_spacing_unit":"","ocean_menu_link_color":"","ocean_menu_link_color_hover":"","ocean_menu_link_color_active":"","ocean_menu_link_background":"","ocean_menu_link_hover_background":"","ocean_menu_link_active_background":"","ocean_menu_social_links_bg":"","ocean_menu_social_hover_links_bg":"","ocean_menu_social_links_color":"","ocean_menu_social_hover_links_color":"","ocean_disable_title":"on","ocean_disable_heading":"default","ocean_post_title":"","ocean_post_subheading":"","ocean_post_title_style":"","ocean_post_title_background_color":"","ocean_post_title_background":0,"ocean_post_title_bg_image_position":"","ocean_post_title_bg_image_attachment":"","ocean_post_title_bg_image_repeat":"","ocean_post_title_bg_image_size":"","ocean_post_title_height":0,"ocean_post_title_bg_overlay":0.5,"ocean_post_title_bg_overlay_color":"","ocean_disable_breadcrumbs":"default","ocean_breadcrumbs_color":"","ocean_breadcrumbs_separator_color":"","ocean_breadcrumbs_links_color":"","ocean_breadcrumbs_links_hover_color":"","ocean_display_footer_widgets":"default","ocean_display_footer_bottom":"default","ocean_custom_footer_template":"0","ocean_post_oembed":"","ocean_post_self_hosted_media":"","ocean_post_video_embed":"","ocean_link_format":"","ocean_link_format_target":"self","ocean_quote_format":"","ocean_quote_format_link":"post","ocean_gallery_link_images":"off","ocean_gallery_id":[],"footnotes":""},"categories":[1],"tags":[],"class_list":["post-347","post","type-post","status-publish","format-standard","hentry","category-uncategorized","entry"],"yoast_head":"\nPetit rappel des enjeux du pr\u00e9l\u00e8vement \u00e0 la source pour les professions lib\u00e9rales - 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