{"id":13891,"date":"2016-06-15T00:30:14","date_gmt":"2016-06-14T22:30:14","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=13891"},"modified":"2026-03-22T18:28:56","modified_gmt":"2026-03-22T17:28:56","slug":"beneficier-du-regime-de-lintegration-fiscale","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/beneficier-du-regime-de-lintegration-fiscale\/","title":{"rendered":"Le r\u00e9gime de l&rsquo;int\u00e9gration fiscale"},"content":{"rendered":"<p class=\"p1\"><span class=\"s1\">Dans un \u201cgroupe de soci\u00e9t\u00e9s\u201d, l<\/span><span class=\"s2\">\u2019int\u00e9gration fiscale est un r\u00e9gime qui permet, entre autres, de compenser les pertes d\u2019une filiale par les b\u00e9n\u00e9fices d\u2019une autre, diminuant ainsi la charge fiscale globale. Ainsi, en consolidant les r\u00e9sultats fiscaux de toutes les soci\u00e9t\u00e9s d\u2019un groupe \u201cfiscalement int\u00e9gr\u00e9\u201d, la soci\u00e9t\u00e9 m\u00e8re (holding) d\u00e9termine globalement le r\u00e9sultat d\u2019ensemble imposable \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s. <\/span><span class=\"s2\">Ce r\u00e9gime s&rsquo;utilise \u00e9galement lors de montages \u201cLBO\u201d.<\/span><\/p>\n<p class=\"p1\"><span class=\"s2\">Valoxy, cabinet d\u2019expertise comptable dans les Hauts de France, explique dans cet article les conditions qui permettent de b\u00e9n\u00e9ficier du r\u00e9gime de l\u2019int\u00e9gration fiscale.<\/span><\/p>\n<h4 class=\"p3\"><span class=\"s2\"><b>R\u00e9sum\u00e9 du m\u00e9canisme de l\u2019int\u00e9gration fiscale<\/b><\/span><\/h4>\n<ul class=\"ul1\">\n<li class=\"li4\"><span class=\"s4\">Addition des r\u00e9sultats de chaque soci\u00e9t\u00e9 int\u00e9gr\u00e9e,<\/span><\/li>\n<li class=\"li4\"><span class=\"s4\">Corrections diverses afin d\u2019\u00e9viter d\u2019\u00e9ventuelles doubles impositions et d\u00e9ductions,<\/span><\/li>\n<li class=\"li4\"><span class=\"s4\">Neutralisation des cessions intragroupe (immobilisations, productions, voire abandons de cr\u00e9ances).<\/span><\/li>\n<li class=\"li4\"><span class=\"s4\">Imputation des cr\u00e9dits d\u2019imp\u00f4ts des filiales sur l\u2019imp\u00f4t global.<\/span><\/li>\n<\/ul>\n<h2><span style=\"color: #fb4c35;\">Comment peut-on b\u00e9n\u00e9ficier du r\u00e9gime de l\u2019int\u00e9gration fiscale ?<\/span><\/h2>\n<p>Les soci\u00e9t\u00e9s concern\u00e9es par ce m\u00e9canisme sont uniquement les soci\u00e9t\u00e9s soumises \u00e0 l&rsquo;IS. (au taux de 25%)<\/p>\n<p>Elles doivent par ailleurs \u00eatre impos\u00e9es sur la totalit\u00e9 de leur r\u00e9sultat. Il n\u2019y a pas d\u2019exon\u00e9ration partielle possible. Ce qui exclut, par exemple, les entreprises nouvelles. Les entreprises doivent relever du \u00ab\u00a0r\u00e9el normal\u00a0\u00bb.<\/p>\n<h2><span style=\"color: #fb4c35;\">Le m\u00e9canisme pour b\u00e9n\u00e9ficier du r\u00e9gime de l&rsquo;int\u00e9gration fiscale<\/span><\/h2>\n<h3 class=\"p1\"><strong><span class=\"s1\">La d\u00e9tention du capital des filles<\/span><\/strong><\/h3>\n<p>Le m\u00e9canisme permettant de b\u00e9n\u00e9ficier du r\u00e9gime de l&rsquo;int\u00e9gration fiscale d\u00e9pend de la d\u00e9tention du capital des soci\u00e9t\u00e9s. Ainsi une soci\u00e9t\u00e9 fait partie du p\u00e9rim\u00e8tre d\u2019int\u00e9gration si son capital est d\u00e9tenu \u00e0 95% au moins directement par la soci\u00e9t\u00e9 m\u00e8re, ou indirectement via une autre soci\u00e9t\u00e9 faisant \u00e9galement partie du p\u00e9rim\u00e8tre d\u2019int\u00e9gration.<\/p>\n<p>La d\u00e9tention des actions doit \u00eatre de pleine propri\u00e9t\u00e9 (pas de d\u00e9membrement entre la nue-propri\u00e9t\u00e9 et l\u2019usufruit) et elle doit concerner \u00e0 la fois les droits de vote et les droits \u00e0 dividendes.<\/p>\n<p><div class=\"encadre-style\"> Pour rappel, il est possible pour une entreprise de cr\u00e9er des actions sans droit de vote, \u00e0 droit de vote double, \u00e0 dividendes prioritaires\u2026 Il faut donc s\u2019assurer de respecter toutes les conditions de d\u00e9tention en cas d\u2019existence d\u2019actions sp\u00e9cifiques <\/div><img fetchpriority=\"high\" decoding=\"async\" class=\"alignright wp-image-11774\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/pourcentage-gimp-70-1-246x300.jpg\" alt=\"b\u00e9n\u00e9ficier du r\u00e9gime de l'int\u00e9gration fiscale\" width=\"215\" height=\"262\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/pourcentage-gimp-70-1-246x300.jpg 246w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/pourcentage-gimp-70-1.jpg 294w\" sizes=\"(max-width: 215px) 100vw, 215px\" \/><\/p>\n<p>La d\u00e9tention du capital doit avoir eu lieu de fa\u00e7on continue durant tout l\u2019exercice comptable. Cette r\u00e8gle a deux cons\u00e9quences :<\/p>\n<ul>\n<li>d\u2019une part elle exclut les soci\u00e9t\u00e9s acquises au cours de l\u2019exercice. (m\u00eame si le seuil de d\u00e9tention d\u2019au moins 95% est d\u00e9pass\u00e9).<\/li>\n<li>d\u2019autre part elle exclut les soci\u00e9t\u00e9s dont le seuil de d\u00e9tention est tomb\u00e9 en dessous du seuil de d\u00e9tention de 95%. (m\u00eame au cours d\u2019une journ\u00e9e).<\/li>\n<\/ul>\n<p>La soci\u00e9t\u00e9 m\u00e8re d\u00e9cide elle-m\u00eame quelles soci\u00e9t\u00e9s font partie du p\u00e9rim\u00e8tre d\u2019int\u00e9gration fiscale. Une soci\u00e9t\u00e9 fille peut donc \u00eatre d\u00e9tenue \u00e0 plus de 95% mais ne pas \u00eatre comprise dans le p\u00e9rim\u00e8tre. Dans ce cas, les soci\u00e9t\u00e9s d\u00e9tenues par la soci\u00e9t\u00e9 exclue sont elles aussi exclues.<\/p>\n<h3><strong><span class=\"s1\">La d\u00e9tention du capital de la m\u00e8re<\/span><\/strong><\/h3>\n<p>En ce qui concerne les conditions de d\u00e9tention du capital de la soci\u00e9t\u00e9 m\u00e8re (la soci\u00e9t\u00e9 \u00e0 la t\u00eate de l\u2019int\u00e9gration fiscale), celle-ci ne doit pas \u00eatre d\u00e9tenue \u00e0 95% directement ou indirectement par une autre soci\u00e9t\u00e9 soumise \u00e0 l\u2019IS. Dans ce cas elle perd son statut de soci\u00e9t\u00e9 m\u00e8re.<\/p>\n<div class=\"encadre-style\"> Une soci\u00e9t\u00e9 m\u00e8re peut \u00eatre d\u00e9tenue indirectement \u00e0 95% par une soci\u00e9t\u00e9 soumise \u00e0 l\u2019Imp\u00f4t sur les Soci\u00e9t\u00e9s. (si cette participation indirecte passe par une personne morale non soumise \u00e0 l\u2019Imp\u00f4t sur les Soci\u00e9t\u00e9s en France). Il peut s\u2019agir d\u2019une soci\u00e9t\u00e9 \u00e0 l\u2019Imp\u00f4t sur le Revenu ou d\u2019une soci\u00e9t\u00e9 \u00e9trang\u00e8re).<\/div>\n<h4><img decoding=\"async\" class=\"alignleft wp-image-11773\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/comptable-gimp-70-1-300x200.jpg\" alt=\"b\u00e9n\u00e9ficier du r\u00e9gime de l'int\u00e9gration fiscale\" width=\"290\" height=\"193\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/comptable-gimp-70-1-300x200.jpg 300w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/comptable-gimp-70-1.jpg 538w\" sizes=\"(max-width: 290px) 100vw, 290px\" \/><strong><span class=\"s1\">La dur\u00e9e des exercices<\/span><\/strong><\/h4>\n<p>En ce qui concerne la dur\u00e9e des exercices sociaux, la date d\u2019ouverture et de cl\u00f4ture des comptes doit \u00eatre identique entre les diff\u00e9rentes soci\u00e9t\u00e9s du p\u00e9rim\u00e8tre d\u2019int\u00e9gration. La dur\u00e9e des exercices doit \u00eatre de 12 mois. Une exception \u00e0 cette r\u00e8gle est possible une seule fois au cours d\u2019une p\u00e9riode de 5 ans (cette r\u00e8gle doit permettre une harmonisation des dates d\u2019ouverture et de cl\u00f4ture entre la m\u00e8re et la ou les fille(s)).<\/p>\n<h4><strong><span class=\"s1\">L&rsquo;option pour b\u00e9n\u00e9ficier de l&rsquo;int\u00e9gration fiscale<\/span><\/strong><\/h4>\n<p>L\u2019option pour b\u00e9n\u00e9ficier de l\u2019int\u00e9gration fiscale doit se faire par \u00e9crit aupr\u00e8s du SIE (Service des Imp\u00f4ts des Entreprises) de la soci\u00e9t\u00e9 m\u00e8re. L\u2019option est valable pour 5 exercices, elle est tacitement reconduite, et sa d\u00e9nonciation doit donc \u00eatre expresse.<\/p>\n<p>La sortie de l\u2019int\u00e9gration fiscale peut avoir lieu \u00e0 n\u2019importe quel moment. En effet, la d\u00e9nonciation est libre et peut avoir lieu pendant les 5 exercices.<\/p>\n<p style=\"text-align: justify;\"><span class=\"s1\">Cet article vous a int\u00e9ress\u00e9 ? Laissez nous un commentaire ! Et retrouvez nos articles autour du m\u00eame sujet sur le blog de Valoxy :<\/span><\/p>\n<ul class=\"ul1\">\n<li class=\"li3\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/effets-de-levier\/\"><span class=\"s3\">Que sont les effets de levier<\/span><\/a><\/span><\/li>\n<li class=\"li4\"><span class=\"s4\"><span class=\"s5\"><a href=\"https:\/\/valoxy.org\/blog\/deficit-fiscal-cest-quoi\/\">Les d\u00e9ficits fiscaux : c\u2019est quoi ?<\/a><\/span><\/span><\/li>\n<li><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/holding-et-fiscalite-avantageuse\/\"><span class=\"s3\">Holdings : un outil d\u2019optimisation fiscale\u00a0<\/span><\/a><\/span><\/li>\n<li><span class=\"s4\"><a href=\"https:\/\/valoxy.org\/blog\/holding-et-fiscalite-avantageuse\/\"><span class=\"s5\">Cr\u00e9er sa holding pour b\u00e9n\u00e9ficier d\u2019une fiscalit\u00e9 avantageuse<\/span><\/a><\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Dans un \u201cgroupe de soci\u00e9t\u00e9s\u201d, l\u2019int\u00e9gration fiscale est un r\u00e9gime qui permet, entre autres, de compenser les pertes d\u2019une filiale par les b\u00e9n\u00e9fices d\u2019une autre, diminuant ainsi la charge fiscale globale. Ainsi, en consolidant les r\u00e9sultats fiscaux de toutes les&#8230;<\/p>\n","protected":false},"author":1,"featured_media":16627,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-13891","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Le r\u00e9gime de l&#039;int\u00e9gration fiscale | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"Comment b\u00e9n\u00e9ficier du r\u00e9gime de l\u2019int\u00e9gration fiscale, en comprendre ses m\u00e9canismes, et l&#039;appliquer ?\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/valoxy.org\/blog\/beneficier-du-regime-de-lintegration-fiscale\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Le r\u00e9gime de l&#039;int\u00e9gration fiscale | Blog Valoxy - 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