{"id":19857,"date":"2017-04-10T00:30:13","date_gmt":"2017-04-09T22:30:13","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=19857"},"modified":"2025-07-27T11:19:12","modified_gmt":"2025-07-27T09:19:12","slug":"credit-impot-apprentissage","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/credit-impot-apprentissage\/","title":{"rendered":"Le cr\u00e9dit d\u2019imp\u00f4t apprentissage"},"content":{"rendered":"<p>De nombreuses entreprises concluent un contrat d\u2019apprentissage pour former un \u00e9tudiant. Et elles ont tout int\u00e9r\u00eat \u00e0 solliciter un cr\u00e9dit d\u2019imp\u00f4t apprentissage aupr\u00e8s de l\u2019administration fiscale ! La d\u00e9marche vise ainsi les contrats d\u2019apprentissage pour des jeunes qui pr\u00e9parent un dipl\u00f4me \u00e0 finalit\u00e9 professionnelle \u00e9quivalent \u00e0 un BTS ou un IUT (maximum Bac +2).<\/p>\n<p>Quelles entreprises sont concern\u00e9es ? Quelles conditions pour b\u00e9n\u00e9ficier du cr\u00e9dit d\u2019imp\u00f4t et quelles d\u00e9marches r\u00e9aliser ? <span class=\"s1\">Valoxy, cabinet d\u2019expertise comptable dans les Hauts de France, vous explique le cr\u00e9dit d\u2019imp\u00f4t apprentissage.<\/span><\/p>\n<h4><strong>Quelles sont les entreprises concern\u00e9es par le cr\u00e9dit d\u2019imp\u00f4t apprentissage ?<br \/>\n<\/strong><\/h4>\n<p>Toute entreprise qui conclut un contrat d\u2019apprentissage peut b\u00e9n\u00e9ficier d\u2019un cr\u00e9dit d\u2019imp\u00f4t, quelle que soit son activit\u00e9, \u00e0 condition de cumuler les crit\u00e8res suivants :<\/p>\n<ul>\n<li>\u00eatre soumise \u00e0 un r\u00e9gime du r\u00e9el d\u2019imposition (imp\u00f4t sur le revenu, d\u00e9claration contr\u00f4l\u00e9e ou imp\u00f4t sur les soci\u00e9t\u00e9s)<\/li>\n<li>conclure un certain type de contrat d\u2019apprentissage pour une dur\u00e9e minimum d\u2019un mois<\/li>\n<\/ul>\n<h4><strong>Quels sont les contrats d\u2019apprentissage concern\u00e9s par le cr\u00e9dit d\u2019imp\u00f4t ?<\/strong><\/h4>\n<p>Les contrats d\u2019apprentissage qui permettent \u00e0 l\u2019entreprise de b\u00e9n\u00e9ficier d\u2019un cr\u00e9dit d\u2019imp\u00f4t sont les contrats \u00e0 finalit\u00e9 professionnelle Bac +2 maximum, plus exactement les apprentis\u00a0:<\/p>\n<ul>\n<li>qui sont en premi\u00e8re ann\u00e9e de cycle de formation<\/li>\n<li>qui pr\u00e9parent un dipl\u00f4me \u00e0 finalit\u00e9 professionnelle de type BTS \/ CAP \/ BEP \/ certificat professionnel inscrit au r\u00e9pertoire des certifications&#8230; Ou dipl\u00f4me issu d\u2019un IUT (Institut Universitaire Technologique) \u2013 dans tous les cas, de niveau inf\u00e9rieur ou \u00e9gal \u00e0 Bac\u00a0+2<\/li>\n<\/ul>\n<p>Ne loupez pas le coche\u00a0! Si votre apprenti est en second cycle de formation ou encore s\u2019il \u00e9volue dans un cursus pour pr\u00e9parer un dipl\u00f4me de niveau sup\u00e9rieur \u00e0 Bac\u00a0+2, vous ne serez pas \u00e9ligible au cr\u00e9dit d\u2019imp\u00f4t apprentissage.<img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-16624 aligncenter\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/06\/entreprise-liberee-660x330-1.jpg\" alt=\"cr\u00e9dit d'imp\u00f4t apprentissage\" width=\"356\" height=\"178\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/06\/entreprise-liberee-660x330-1.jpg 660w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/06\/entreprise-liberee-660x330-1-300x150.jpg 300w\" sizes=\"(max-width: 356px) 100vw, 356px\" \/><\/p>\n<h4><strong>Comment calculer le cr\u00e9dit d\u2019imp\u00f4t apprentissage ?<br \/>\n<\/strong><\/h4>\n<p>Pour \u00e9valuer son montant, vous devez multiplier le nombre moyen d\u2019apprentis embauch\u00e9s au cours de l\u2019ann\u00e9e civile par 1 600 euros. N\u00e9anmoins, un plafonnement s&rsquo;applique. Le montant du cr\u00e9dit d\u2019imp\u00f4t ne pourra pas d\u00e9passer le montant des d\u00e9penses de personnel engag\u00e9es \u00e0 destination des apprentis, d\u00e9duction faite des \u00e9ventuelles subventions publiques per\u00e7ues dans ce cadre.<\/p>\n<p><em>(Le montant de cr\u00e9dit d\u2019imp\u00f4t pour un apprenti passe de 1\u00a0600 \u00e0 2\u00a0200 euros dans certains cas pr\u00e9cis\u00a0: quand l\u2019apprenti est reconnu handicap\u00e9 ou lorsqu\u2019il est \u00e2g\u00e9 de 16 \u00e0 25 ans et sans qualification\u00a0; s\u2019il est \u00e2g\u00e9 de 18 \u00e0 22 ans et en contrat \u00ab\u00a0volontariat pour l\u2019insertion\u00a0\u00bb ou encore lorsque vous \u00eates une entreprise du label \u00ab\u00a0patrimoine vivant\u00a0\u00bb.) <\/em><\/p>\n<p><strong><img decoding=\"async\" class=\"aligncenter wp-image-11772\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/comptabilite-gimp-70.jpg\" alt=\"cr\u00e9dit d'imp\u00f4t apprentissage\" width=\"224\" height=\"149\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/comptabilite-gimp-70.jpg 538w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/comptabilite-gimp-70-300x200.jpg 300w\" sizes=\"(max-width: 224px) 100vw, 224px\" \/><\/strong><\/p>\n<h4><strong>Comment solliciter le cr\u00e9dit d\u2019imp\u00f4t apprentissage ?<\/strong><\/h4>\n<p>C\u2019est \u00e0 vous d\u2019\u00e9valuer le cr\u00e9dit d\u2019imp\u00f4t auquel vous avez droit. Il faudra reporter le montant ad\u00e9quat sur la d\u00e9claration de r\u00e9sultat de votre liasse fiscale. Il s\u2019agit de comptabiliser dans un premier temps les apprentis \u00e9ligibles, puis d\u2019appliquer la formule de calcul. La notice qui accompagne la d\u00e9claration de r\u00e9sultat vous explique les modalit\u00e9s d\u2019\u00e9valuation du cr\u00e9dit d\u2019imp\u00f4t apprentissage. Mais nous vous recommandons de d\u00e9l\u00e9guer cette mission \u00e0 votre expert-comptable.<\/p>\n<p><em>Notez qu&rsquo;il se calcule :<\/em><\/p>\n<ul>\n<li><em>sur l\u2019ann\u00e9e civile d\u2019imposition pour une entreprise qui cl\u00f4ture ses comptes au 31 d\u00e9cembre <\/em><\/li>\n<li><em>ou sur l\u2019ann\u00e9e pr\u00e9c\u00e9dant la cl\u00f4ture lorsque l\u2019exercice de l\u2019entreprise ne concorde pas avec l\u2019ann\u00e9e civile. <\/em><\/li>\n<\/ul>\n<h4><strong>Comment r\u00e9cup\u00e9rer le cr\u00e9dit d\u2019imp\u00f4t apprentissage ?<\/strong><\/h4>\n<p>Le cr\u00e9dit d\u2019imp\u00f4t s&rsquo;impute sur l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s, ou sur l&rsquo;IR personnel du dirigeant lorsque son entreprise est soumise au r\u00e9gime du r\u00e9el.<\/p>\n<p>Bonne nouvelle ! Lorsque le montant du cr\u00e9dit d\u2019imp\u00f4t d\u00e9passe le montant de l\u2019imp\u00f4t d\u00fb, l\u2019entreprise peut demander un remboursement de cr\u00e9dit d\u2019imp\u00f4t aupr\u00e8s de l\u2019administration fiscale.<\/p>\n<p>N\u2019h\u00e9sitez pas \u00e0 contacter <a href=\"http:\/\/www.valoxy.org\">Valoxy<\/a> afin de b\u00e9n\u00e9ficier au mieux des diff\u00e9rents dispositifs li\u00e9s aux cr\u00e9dits d&rsquo;imp\u00f4t. Nos experts sont l\u00e0 pour vous aider.<\/p>\n<p class=\"p1\"><span class=\"s1\">Retrouvez \u00e9galement nos articles sur le blog de Valoxy :<\/span><\/p>\n<ul class=\"ul1\">\n<li style=\"list-style-type: none\">\n<ul class=\"ul1\">\n<li class=\"li1\"><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/lapprentissage\/\" target=\"_self\" rel=\"noopener noreferrer\">L\u2019apprentissage<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/les-acteurs-de-lapprentissage\/\" target=\"_self\" rel=\"noopener noreferrer\">Les acteurs de l\u2019apprentissage<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/credit-impot-entreprise\/\"><span class=\"s2\">Entreprises\u00a0: les cr\u00e9dits d\u2019imp\u00f4t \u00e0 ne pas rater\u00a0!<\/span><\/a><\/li>\n<li class=\"li1\"><a href=\"https:\/\/valoxy.org\/blog\/reduction-dimpot-frais-de-comptabilite\/\"><span class=\"s2\">La r\u00e9duction d\u2019imp\u00f4t frais de comptabilit\u00e9<\/span><\/a><\/li>\n<li class=\"li1\"><a href=\"https:\/\/valoxy.org\/blog\/le-credit-dimpot-pour-les-depenses-de-prospection-commerciale\/\"><span class=\"s2\">Le cr\u00e9dit d\u2019imp\u00f4t pour les d\u00e9penses de prospection commerciale<\/span><\/a><\/li>\n<li class=\"li1\"><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/quelles-differences-entre-deduction-reduction-et-credit-dimpot\/\" target=\"_self\" rel=\"noopener\">Quelles diff\u00e9rences entre d\u00e9duction, r\u00e9duction et cr\u00e9dit d\u2019imp\u00f4t ?<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>De nombreuses entreprises concluent un contrat d\u2019apprentissage pour former un \u00e9tudiant. Et elles ont tout int\u00e9r\u00eat \u00e0 solliciter un cr\u00e9dit d\u2019imp\u00f4t apprentissage aupr\u00e8s de l\u2019administration fiscale ! La d\u00e9marche vise ainsi les contrats d\u2019apprentissage pour des jeunes qui pr\u00e9parent un&#8230;<\/p>\n","protected":false},"author":1,"featured_media":16624,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10,4],"tags":[137],"class_list":["post-19857","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite","category-social-rh","tag-credit-dimpot-apprentissage"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Le cr\u00e9dit d\u2019imp\u00f4t apprentissage | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"Toute entreprise qui conclut un contrat d\u2019apprentissage peut b\u00e9n\u00e9ficier d\u2019un cr\u00e9dit d\u2019imp\u00f4t apprentissage sous certaines conditions.\" \/>\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\/credit-impot-apprentissage\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Le cr\u00e9dit d\u2019imp\u00f4t apprentissage | Blog Valoxy - Expertise comptable\" \/>\n<meta property=\"og:description\" content=\"Toute entreprise qui conclut un contrat d\u2019apprentissage peut b\u00e9n\u00e9ficier d\u2019un cr\u00e9dit d\u2019imp\u00f4t apprentissage sous certaines conditions.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/valoxy.org\/blog\/credit-impot-apprentissage\/\" \/>\n<meta property=\"og:site_name\" content=\"Blog Valoxy - Expertise comptable\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/Valoxy\" \/>\n<meta property=\"article:published_time\" content=\"2017-04-09T22:30:13+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-07-27T09:19:12+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/06\/entreprise-liberee-660x330-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"660\" \/>\n\t<meta property=\"og:image:height\" content=\"330\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Expert-comptable Valoxy\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Expert-comptable Valoxy\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/valoxy.org\/blog\/credit-impot-apprentissage\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/valoxy.org\/blog\/credit-impot-apprentissage\/\"},\"author\":{\"name\":\"Expert-comptable Valoxy\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a\"},\"headline\":\"Le cr\u00e9dit d\u2019imp\u00f4t apprentissage\",\"datePublished\":\"2017-04-09T22:30:13+00:00\",\"dateModified\":\"2025-07-27T09:19:12+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/valoxy.org\/blog\/credit-impot-apprentissage\/\"},\"wordCount\":799,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/credit-impot-apprentissage\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/06\/entreprise-liberee-660x330-1.jpg\",\"keywords\":[\"cr\u00e9dit d'imp\u00f4t apprentissage\"],\"articleSection\":[\"Fiscalit\u00e9\",\"Social-rh\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/valoxy.org\/blog\/credit-impot-apprentissage\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/valoxy.org\/blog\/credit-impot-apprentissage\/\",\"url\":\"https:\/\/valoxy.org\/blog\/credit-impot-apprentissage\/\",\"name\":\"Le cr\u00e9dit d\u2019imp\u00f4t apprentissage | Blog Valoxy - Expertise comptable\",\"isPartOf\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/valoxy.org\/blog\/credit-impot-apprentissage\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/credit-impot-apprentissage\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/06\/entreprise-liberee-660x330-1.jpg\",\"datePublished\":\"2017-04-09T22:30:13+00:00\",\"dateModified\":\"2025-07-27T09:19:12+00:00\",\"description\":\"Toute entreprise qui conclut un contrat d\u2019apprentissage peut b\u00e9n\u00e9ficier d\u2019un cr\u00e9dit d\u2019imp\u00f4t apprentissage sous certaines conditions.\",\"breadcrumb\":{\"@id\":\"https:\/\/valoxy.org\/blog\/credit-impot-apprentissage\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/valoxy.org\/blog\/credit-impot-apprentissage\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/valoxy.org\/blog\/credit-impot-apprentissage\/#primaryimage\",\"url\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/06\/entreprise-liberee-660x330-1.jpg\",\"contentUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/06\/entreprise-liberee-660x330-1.jpg\",\"width\":660,\"height\":330,\"caption\":\"r\u00e9union\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/valoxy.org\/blog\/credit-impot-apprentissage\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/valoxy.org\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Le cr\u00e9dit d\u2019imp\u00f4t apprentissage\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/valoxy.org\/blog\/#website\",\"url\":\"https:\/\/valoxy.org\/blog\/\",\"name\":\"Blog Valoxy\",\"description\":\"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise\",\"publisher\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\"},\"alternateName\":\"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/valoxy.org\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\",\"name\":\"Blog Valoxy\",\"url\":\"https:\/\/valoxy.org\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png\",\"contentUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png\",\"width\":266,\"height\":100,\"caption\":\"Blog Valoxy\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/Valoxy\",\"https:\/\/www.linkedin.com\/company\/valoxy\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a\",\"name\":\"Expert-comptable Valoxy\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g\",\"caption\":\"Expert-comptable Valoxy\"},\"sameAs\":[\"https:\/\/valoxy.org\/blog\"],\"url\":\"https:\/\/valoxy.org\/blog\/author\/ceo-valoxy\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Le cr\u00e9dit d\u2019imp\u00f4t apprentissage | Blog Valoxy - Expertise comptable","description":"Toute entreprise qui conclut un contrat d\u2019apprentissage peut b\u00e9n\u00e9ficier d\u2019un cr\u00e9dit d\u2019imp\u00f4t apprentissage sous certaines conditions.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/valoxy.org\/blog\/credit-impot-apprentissage\/","og_locale":"fr_FR","og_type":"article","og_title":"Le cr\u00e9dit d\u2019imp\u00f4t apprentissage | Blog Valoxy - Expertise comptable","og_description":"Toute entreprise qui conclut un contrat d\u2019apprentissage peut b\u00e9n\u00e9ficier d\u2019un cr\u00e9dit d\u2019imp\u00f4t apprentissage sous certaines conditions.","og_url":"https:\/\/valoxy.org\/blog\/credit-impot-apprentissage\/","og_site_name":"Blog Valoxy - Expertise comptable","article_publisher":"https:\/\/www.facebook.com\/Valoxy","article_published_time":"2017-04-09T22:30:13+00:00","article_modified_time":"2025-07-27T09:19:12+00:00","og_image":[{"width":660,"height":330,"url":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/06\/entreprise-liberee-660x330-1.jpg","type":"image\/jpeg"}],"author":"Expert-comptable Valoxy","twitter_card":"summary_large_image","twitter_misc":{"\u00c9crit par":"Expert-comptable Valoxy","Dur\u00e9e de lecture estim\u00e9e":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/valoxy.org\/blog\/credit-impot-apprentissage\/#article","isPartOf":{"@id":"https:\/\/valoxy.org\/blog\/credit-impot-apprentissage\/"},"author":{"name":"Expert-comptable Valoxy","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a"},"headline":"Le cr\u00e9dit d\u2019imp\u00f4t apprentissage","datePublished":"2017-04-09T22:30:13+00:00","dateModified":"2025-07-27T09:19:12+00:00","mainEntityOfPage":{"@id":"https:\/\/valoxy.org\/blog\/credit-impot-apprentissage\/"},"wordCount":799,"commentCount":0,"publisher":{"@id":"https:\/\/valoxy.org\/blog\/#organization"},"image":{"@id":"https:\/\/valoxy.org\/blog\/credit-impot-apprentissage\/#primaryimage"},"thumbnailUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/06\/entreprise-liberee-660x330-1.jpg","keywords":["cr\u00e9dit d'imp\u00f4t apprentissage"],"articleSection":["Fiscalit\u00e9","Social-rh"],"inLanguage":"fr-FR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/valoxy.org\/blog\/credit-impot-apprentissage\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/valoxy.org\/blog\/credit-impot-apprentissage\/","url":"https:\/\/valoxy.org\/blog\/credit-impot-apprentissage\/","name":"Le cr\u00e9dit d\u2019imp\u00f4t apprentissage | Blog Valoxy - Expertise comptable","isPartOf":{"@id":"https:\/\/valoxy.org\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/valoxy.org\/blog\/credit-impot-apprentissage\/#primaryimage"},"image":{"@id":"https:\/\/valoxy.org\/blog\/credit-impot-apprentissage\/#primaryimage"},"thumbnailUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/06\/entreprise-liberee-660x330-1.jpg","datePublished":"2017-04-09T22:30:13+00:00","dateModified":"2025-07-27T09:19:12+00:00","description":"Toute entreprise qui conclut un contrat d\u2019apprentissage peut b\u00e9n\u00e9ficier d\u2019un cr\u00e9dit d\u2019imp\u00f4t apprentissage sous certaines conditions.","breadcrumb":{"@id":"https:\/\/valoxy.org\/blog\/credit-impot-apprentissage\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/valoxy.org\/blog\/credit-impot-apprentissage\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/valoxy.org\/blog\/credit-impot-apprentissage\/#primaryimage","url":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/06\/entreprise-liberee-660x330-1.jpg","contentUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/06\/entreprise-liberee-660x330-1.jpg","width":660,"height":330,"caption":"r\u00e9union"},{"@type":"BreadcrumbList","@id":"https:\/\/valoxy.org\/blog\/credit-impot-apprentissage\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/valoxy.org\/blog\/"},{"@type":"ListItem","position":2,"name":"Le cr\u00e9dit d\u2019imp\u00f4t apprentissage"}]},{"@type":"WebSite","@id":"https:\/\/valoxy.org\/blog\/#website","url":"https:\/\/valoxy.org\/blog\/","name":"Blog Valoxy","description":"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise","publisher":{"@id":"https:\/\/valoxy.org\/blog\/#organization"},"alternateName":"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/valoxy.org\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/valoxy.org\/blog\/#organization","name":"Blog Valoxy","url":"https:\/\/valoxy.org\/blog\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png","contentUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png","width":266,"height":100,"caption":"Blog Valoxy"},"image":{"@id":"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/Valoxy","https:\/\/www.linkedin.com\/company\/valoxy"]},{"@type":"Person","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a","name":"Expert-comptable Valoxy","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g","caption":"Expert-comptable Valoxy"},"sameAs":["https:\/\/valoxy.org\/blog"],"url":"https:\/\/valoxy.org\/blog\/author\/ceo-valoxy\/"}]}},"_links":{"self":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts\/19857","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/comments?post=19857"}],"version-history":[{"count":4,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts\/19857\/revisions"}],"predecessor-version":[{"id":72097,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts\/19857\/revisions\/72097"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/media\/16624"}],"wp:attachment":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/media?parent=19857"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/categories?post=19857"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/tags?post=19857"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}