{"id":14191,"date":"2016-07-22T00:30:45","date_gmt":"2016-07-21T22:30:45","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=14191"},"modified":"2024-09-26T16:58:59","modified_gmt":"2024-09-26T14:58:59","slug":"focus-regime-fiscal-snc","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/focus-regime-fiscal-snc\/","title":{"rendered":"Focus sur le r\u00e9gime fiscal des SNC"},"content":{"rendered":"<p>La SNC est, par principe, soumise au <strong>r\u00e9gime fiscal des soci\u00e9t\u00e9s de personnes.<\/strong>\u00a0 Autrement dit, le r\u00e9sultat fiscal se calcule au niveau de la soci\u00e9t\u00e9 mais il est impos\u00e9 au niveau des associ\u00e9s, au prorata de leurs droits dans le capital social,<\/p>\n<ul>\n<li>\u00e0 l\u2019IR s&rsquo;il s&rsquo;agit d&rsquo;associ\u00e9s personnes physiques,<\/li>\n<li>ou \u00e0 l\u2019IS s&rsquo;il s&rsquo;agit d&rsquo;associ\u00e9s personnes morales.<\/li>\n<\/ul>\n<p>La SNC peut exercer une <strong>option pour l\u2019IS.<\/strong>\u00a0 D\u00e8s l&rsquo;option, la SNC est assujettie \u00e0 l\u2019IS de fa\u00e7on irr\u00e9vocable. Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France, fait le point sur le r\u00e9gime fiscal des SNC, notamment le r\u00e9gime dit des soci\u00e9t\u00e9s de personnes.<\/p>\n<h2>I. L\u2019int\u00e9r\u00eat ou non du r\u00e9gime des soci\u00e9t\u00e9s de personnes pour la soci\u00e9t\u00e9 nouvelle<\/h2>\n<p><img decoding=\"async\" class=\"wp-image-13053 alignleft\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/03\/IR-300x168.jpg\" alt=\"D\u00e9duction d\u00e9ficits\" width=\"209\" height=\"117\" \/><\/p>\n<p>Lorsque la soci\u00e9t\u00e9 est suffisamment d\u00e9velopp\u00e9e,<strong> le r\u00e9gime des soci\u00e9t\u00e9s de personnes est d\u00e9savantageux pour les associ\u00e9s. <\/strong>Et notamment pour ceux impos\u00e9s au titre de l\u2019IR. En effet, ils seront impos\u00e9s sur leur part de b\u00e9n\u00e9fices alors m\u00eame que celle-ci n\u2019a pas forc\u00e9ment \u00e9t\u00e9 distribu\u00e9e.<\/p>\n<p>Toutefois, pour les soci\u00e9t\u00e9s en d\u00e9but d\u2019activit\u00e9, le r\u00e9gime des soci\u00e9t\u00e9s de personnes est avantageux, notamment pour les associ\u00e9s soumis \u00e0 l\u2019IR :<\/p>\n<ul>\n<li style=\"text-align: justify;\"><strong>En phase d\u2019amor\u00e7age<\/strong> il n\u2019est pas rare que des d\u00e9ficits soient constat\u00e9s, d\u00e8s lors les associ\u00e9s pourront appr\u00e9hender leur quote-part de d\u00e9ficit et l\u2019imputer sur leurs autres revenus.<\/li>\n<li style=\"text-align: justify;\">Il est \u00e9galement possible de <strong>d\u00e9duire des revenus ou des r\u00e9sultats les frais et int\u00e9r\u00eats des emprunts<\/strong> contract\u00e9s pour acqu\u00e9rir les droits sociaux.<\/li>\n<\/ul>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\" wp-image-14195 aligncenter\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/08\/Tableau-SNC.jpg\" alt=\"Focus sur le r\u00e9gime fiscal des SNC\" width=\"643\" height=\"494\" \/><\/p>\n<p>&nbsp;<\/p>\n<p>Le m\u00eame raisonnement s\u2019applique aux associ\u00e9s \u00e0 l\u2019IS. Toutefois certains dispositifs particuliers \u00e0 l\u2019IS s\u2019appliquent dans ce cas pour<strong> limiter la d\u00e9duction des d\u00e9ficits<\/strong> (\u00ab rabot \u00bb des charges financi\u00e8res, amendement Carrez,\u2026). Ces points \u00e9tant techniques, n\u2019h\u00e9sitez pas \u00e0 contacter votre expert-comptable ou un conseil fiscal qui saura vous \u00e9clairer sur le calcul de ces limitations.<\/p>\n<h2>II. La SNC et son utilisation dans les groupes de soci\u00e9t\u00e9s<\/h2>\n<p>L\u2019int\u00e9gration d\u2019une SNC dans un groupe de soci\u00e9t\u00e9s permet d\u2019opter pour une<strong> alternative \u00e0 l\u2019int\u00e9gration fiscale.<\/strong> (en faisant se compenser pertes et b\u00e9n\u00e9fices du groupe).<\/p>\n<p>Le sch\u00e9ma de constitution est g\u00e9n\u00e9ralement simple. Une soci\u00e9t\u00e9-m\u00e8re (IS) cr\u00e9e des filiales (r\u00e9gime des soci\u00e9t\u00e9s de personnes) dont elle va d\u00e9tenir la totalit\u00e9 du capital social. (ou la presque totalit\u00e9).<\/p>\n<p>Les principaux avantages sont :<img decoding=\"async\" class=\" wp-image-11744 alignright\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/louope-engrenage-gimp-70-1-300x286.jpg\" alt=\"utilisation SNC dans un groupe de soci\u00e9t\u00e9s\" width=\"166\" height=\"158\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/louope-engrenage-gimp-70-1-300x286.jpg 300w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/louope-engrenage-gimp-70-1.jpg 376w\" sizes=\"(max-width: 166px) 100vw, 166px\" \/><\/p>\n<ul>\n<li style=\"text-align: justify;\">Pas besoin de d\u00e9tenir n\u00e9cessairement au moins 95% du capital social de la filiale (comme dans l\u2019int\u00e9gration fiscale). Si le reste du capital social est d\u00e9tenu par une autre filiale SNC elle-m\u00eame d\u00e9tenue par la soci\u00e9t\u00e9-m\u00e8re alors les <strong>b\u00e9n\u00e9fices\/pertes finiront toujours par remonter en t\u00eate de groupe gr\u00e2ce au r\u00e9gime des soci\u00e9t\u00e9s de personnes<\/strong>.<\/li>\n<li style=\"text-align: justify;\">Pas besoin non plus, comme dans <a href=\"https:\/\/valoxy.org\/blog\/beneficier-du-regime-de-lintegration-fiscale\/\" target=\"_blank\" rel=\"noopener noreferrer\">l\u2019int\u00e9gration fiscale<\/a>, d\u2019ouvrir et d&rsquo;arr\u00eater les comptes aux m\u00eames dates. Les filiales peuvent <strong>choisir leur date de cl\u00f4ture d\u2019exercice<\/strong> librement.<\/li>\n<li style=\"text-align: justify;\">Cela permet aussi d\u2019<strong>\u00e9viter le d\u00e9clenchement de certaines taxes et mesures<\/strong> dont le seuil se calcule au niveau du groupe fiscal int\u00e9gr\u00e9. (\u00ab rabot \u00bb des charges financi\u00e8res, lutte contre la sous-capitalisation, etc.).<\/li>\n<\/ul>\n<p>Toutefois, on remarquera que ce syst\u00e8me n\u2019est <strong>pas compl\u00e8tement avantageux<\/strong>. En effet, le groupe ici cr\u00e9\u00e9 ne b\u00e9n\u00e9ficiera pas, comme dans l\u2019int\u00e9gration fiscale, d\u2019une neutralisation des op\u00e9rations intra-groupe.<\/p>\n<h4><strong>Conclusion<\/strong><\/h4>\n<p>La SNC n\u2019est pas un outil miracle mais elle permet n\u00e9anmoins de b\u00e9n\u00e9ficier d\u2019un certain nombre d\u2019avantages fiscaux. Ces m\u00e9canismes ne sont pas sans risques et ils n\u00e9cessitent une bonne connaissance droit fiscal et du droit des soci\u00e9t\u00e9s. N\u2019h\u00e9sitez pas \u00e0 vous rapprochez d\u2019un expert-comptable ou d\u2019un conseil fiscal, \u00e0 m\u00eame de vous \u00e9clairer sur ces op\u00e9rations.<\/p>\n<p><div class=\"encadre-style\">Pour en savoir plus sur les diff\u00e9rents types d\u2019entreprise, retrouvez nos articles sur le blog Valoxy\u00a0:<\/p>\n<ul class=\"ul1\">\n<li class=\"li2\"><span class=\"s1\"><a href=\"https:\/\/valoxy.org\/blog\/les-differents-types-dentreprise\/\"><span class=\"s2\">Les diff\u00e9rents types d\u2019entreprise<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s3\"><a href=\"https:\/\/valoxy.org\/blog\/sas-ou-societe-par-actions-simplifiee-10032015avalchaneg1\/\"><span class=\"s4\">La SAS ou \u00ab\u00a0soci\u00e9t\u00e9 par actions simplifi\u00e9e\u00a0\u00bb<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s3\"><a href=\"https:\/\/valoxy.org\/blog\/societe-anonyme\/\"><span class=\"s4\">La soci\u00e9t\u00e9 anonyme (SA)<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s3\"><a href=\"https:\/\/valoxy.org\/blog\/societe-commandite-par-actions\/\"><span class=\"s4\">La soci\u00e9t\u00e9 en commandite par actions<\/span><\/a><\/span><\/li>\n<li><span class=\"s3\"><a href=\"https:\/\/valoxy.org\/blog\/sarl\/\"><span class=\"s4\">La SARL<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s3\"><span class=\"s4\"><a href=\"https:\/\/valoxy.org\/blog\/tout-ce-que-vous-avez-toujours-voulu-savoir-sur-la-societe-cooperative-et-participative-scop\/\">la soci\u00e9t\u00e9 en SCOP (Soci\u00e9t\u00e9 Coop\u00e9rative Ouvri\u00e8re de Production)<\/a><\/span><\/span><\/li>\n<li class=\"li2\"><a href=\"https:\/\/valoxy.org\/blog\/snc-societe-en-nom-collectif\/\" target=\"_blank\" rel=\"noopener noreferrer\">La SNC ou Soci\u00e9t\u00e9 en Nom Collectif<\/a><\/div><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>La SNC est, par principe, soumise au r\u00e9gime fiscal des soci\u00e9t\u00e9s de personnes.\u00a0 Autrement dit, le r\u00e9sultat fiscal se calcule au niveau de la soci\u00e9t\u00e9 mais il est impos\u00e9 au niveau des associ\u00e9s, au prorata de leurs droits dans le&#8230;<\/p>\n","protected":false},"author":1,"featured_media":16631,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-14191","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>Focus sur le r\u00e9gime fiscal des SNC<\/title>\n<meta name=\"description\" content=\"La SNC est, par principe, soumise au r\u00e9gime fiscal des soci\u00e9t\u00e9s de personnes. ce r\u00e9gime fiscal peut pr\u00e9senter de nombreux avantages...\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, 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