{"id":25095,"date":"2019-01-10T00:30:36","date_gmt":"2019-01-09T23:30:36","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=25095"},"modified":"2024-06-13T12:15:16","modified_gmt":"2024-06-13T10:15:16","slug":"declarer-vos-revenus-de-dirigeant","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/declarer-vos-revenus-de-dirigeant\/","title":{"rendered":"Comment d\u00e9clarer vos revenus de dirigeant"},"content":{"rendered":"<p>Quand on est dirigeant, la somme \u00e0 reporter dans sa d\u00e9claration de revenus varie selon le statut juridique de son entreprise (entreprise individuelle ou soci\u00e9t\u00e9), mais aussi selon le r\u00e9gime d\u2019imposition pour lequel on a opt\u00e9 (r\u00e9gime de l\u2019imp\u00f4t sur le revenu ou r\u00e9gime de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s). Entreprise individuelle, EURL, SARL, SAS, SASU&#8230;<\/p>\n<p>Valoxy, cabinet d\u2019expertise comptable dans les Hauts de France, pr\u00e9sente dans cet article la fa\u00e7on de d\u00e9clarer ses revenus de dirigeant.<\/p>\n<h2><\/h2>\n<h2>Le dirigeant et le r\u00e9gime de l\u2019imp\u00f4t sur le revenu<\/h2>\n<p>Lorsqu&rsquo;un dirigeant g\u00e8re une entreprise soumise au r\u00e9gime de <a href=\"https:\/\/valoxy.org\/blog\/impot-sur-le-revenu-calcul-08122014avalnicwill1\/\">l\u2019imp\u00f4t sur le revenu<\/a> (IR), il est personnellement impos\u00e9 (imp\u00f4t sur le revenu) sur le b\u00e9n\u00e9fice qu\u2019il r\u00e9alise en tant que professionnel personne physique. Celui-ci est :<\/p>\n<ul>\n<li>le b\u00e9n\u00e9fice comptable (chiffre d\u2019affaires diminu\u00e9 des charges d\u00e9ductibles) pour une entreprise au r\u00e9gime r\u00e9el,<\/li>\n<li>le b\u00e9n\u00e9fice forfaitaire (chiffre d\u2019affaires diminu\u00e9 de l\u2019abattement forfaitaire) pour une entreprise au r\u00e9gime \u201cmicro\u201d.<\/li>\n<\/ul>\n<h3><span style=\"color: #000000;\">Le r\u00e9sultat (b\u00e9n\u00e9fice) dans la cat\u00e9gorie BIC ou BNC<\/span><\/h3>\n<p>Le r\u00e9sultat de l\u2019entreprise est ainsi int\u00e9gr\u00e9 \u00e0 l\u2019assiette de l\u2019imp\u00f4t sur le revenu, avec les autres revenus du foyer fiscal du dirigeant, dans la cat\u00e9gorie :<\/p>\n<ul>\n<li><a href=\"https:\/\/valoxy.org\/blog\/benefices-industriels-et-commerciaux\/\">des B\u00e9n\u00e9fices Industriels et Commerciaux (BIC)<\/a> pour les activit\u00e9s commerciales, artisanales et de prestation de service,<\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/bnc-benefices-non-commerciaux\/\">des B\u00e9n\u00e9fices Non Commerciaux (BNC)<\/a> pour les activit\u00e9s lib\u00e9rales.<\/li>\n<\/ul>\n<p>Ici, il n\u2019y a pas de notion de r\u00e9mun\u00e9ration, car il n\u2019y a pas deux entit\u00e9s distinctes, comme c\u2019est le cas dans une soci\u00e9t\u00e9 au r\u00e9gime de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s (IS) o\u00f9 l\u2019on voit une entit\u00e9 (la soci\u00e9t\u00e9 personne morale) r\u00e9mun\u00e9rer l\u2019autre (le dirigeant personne physique).<\/p>\n<h3>Les statuts juridiques concern\u00e9s<\/h3>\n<p>Les statuts juridiques soumis de plein droit au r\u00e9gime de l\u2019imp\u00f4t sur le revenu sont :<\/p>\n<ul>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/le-statut-unique-de-lentrepreneur-individuel-ei\/\" target=\"_self\" rel=\"noopener\">l&rsquo;entreprise individuelle ou l\u2019Entrepreneur Individuel (EI)<\/a> et l\u2019auto-entreprise,<\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/eurl-ou-entreprise-unipersonnelle-a-responsabilite-limitee-11032015avalcharneg2\/\">l\u2019EURL ou \u00ab\u00a0Entreprise unipersonnelle \u00e0 responsabilit\u00e9 limit\u00e9e\u00a0\u00bb<\/a> &#8211; il s\u2019agit d\u2019une soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e unipersonnelle, c\u2019est \u00e0 dire une SARL \u00e0 associ\u00e9 unique),<\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/snc-societe-en-nom-collectif\/\">la SNC ou \u00ab\u00a0Soci\u00e9t\u00e9 en nom collectif\u00a0\u00bb<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h2>Le dirigeant et le r\u00e9gime de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s<\/h2>\n<p>Le dirigeant d\u2019une entit\u00e9 soumise \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s voit son entreprise le r\u00e9mun\u00e9rer pour sa fonction de repr\u00e9sentant l\u00e9gal. Dit autrement, l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s est un r\u00e9gime qui s\u00e9pare la r\u00e9mun\u00e9ration du dirigeant d\u2019un c\u00f4t\u00e9 et le b\u00e9n\u00e9fice de l\u2019entreprise de l\u2019autre. Chaque entit\u00e9 a donc sa propre imposition :<\/p>\n<ul>\n<li>le dirigeant est soumis \u00e0 l\u2019imp\u00f4t sur le revenu sur la base de sa r\u00e9mun\u00e9ration,<\/li>\n<li>l\u2019entreprise est soumise \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s sur la base de son b\u00e9n\u00e9fice. (Son chiffre d\u2019affaires annuel diminu\u00e9 des charges d\u00e9ductibles, comprenant la r\u00e9mun\u00e9ration vers\u00e9e au dirigeant).<\/li>\n<\/ul>\n<h3>La r\u00e9mun\u00e9ration dans la cat\u00e9gorie \u201ctraitements et salaires\u201d<\/h3>\n<p>La r\u00e9mun\u00e9ration que le dirigeant touche pour sa qualit\u00e9 de repr\u00e9sentant l\u00e9gal int\u00e8gre ainsi l\u2019assiette de l\u2019imp\u00f4t sur le revenu, avec les autres revenus imposables de son foyer fiscal, dans la cat\u00e9gorie\u00a0des \u201ctraitements et salaires\u201d.<\/p>\n<p>Quant au b\u00e9n\u00e9fice de la soci\u00e9t\u00e9, il est \u00e0 d\u00e9clarer (par la soci\u00e9t\u00e9) sur le formulaire relatif \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s. Ici, la r\u00e9mun\u00e9ration vers\u00e9e au dirigeant est une charge d\u00e9ductible. (Diminution du b\u00e9n\u00e9fice imposable).<\/p>\n<p>&nbsp;<\/p>\n<h3>Les statuts juridiques concern\u00e9s<\/h3>\n<p>Les statuts juridiques soumis de plein droit au r\u00e9gime de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s sont\u00a0:<\/p>\n<ul>\n<li><a href=\"https:\/\/valoxy.org\/blog\/sarl\/\">la SARL ou \u00ab\u00a0Soci\u00e9t\u00e9 \u00e0 Responsabilit\u00e9 Limit\u00e9e\u00a0\u00bb<\/a>,<\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/sas-ou-societe-par-actions-simplifiee-10032015avalchaneg1\/\">la SAS ou \u00ab\u00a0soci\u00e9t\u00e9 par actions simplifi\u00e9e\u00a0\u00bb<\/a>,<\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/sasu-societe-par-actions-simplifiee-unipersonnelle-13032015avalcharneg\/\">la SASU ou \u00ab\u00a0Soci\u00e9t\u00e9 par actions simplifi\u00e9e unipersonnelle\u00a0\u00bb<\/a>.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h2>La d\u00e9claration des revenus du dirigeant en synth\u00e8se<\/h2>\n<p>Comme on le constate, le montant d\u00e9clar\u00e9 \u00e0 l\u2019imp\u00f4t sur le revenu du dirigeant n\u2019est pas non plus le m\u00eame selon le statut juridique et le r\u00e9gime fiscal de l\u2019entreprise. Ainsi, en synth\u00e8se :<\/p>\n<ul>\n<li><strong>1<\/strong> Dans une entreprise soumise \u00e0 l\u2019imp\u00f4t sur le revenu, le dirigeant d\u00e9clare le b\u00e9n\u00e9fice de son activit\u00e9 au titre de l\u2019imp\u00f4t sur le revenu, dans la cat\u00e9gorie BIC ou BNC. Les statuts juridiques concern\u00e9s sont :\n<ul>\n<li>de plein droit : l\u2019entreprise individuelle (EI) au r\u00e9gime r\u00e9el ou micro (notamment l\u2019auto-entreprise), l\u2019EURL, et\u00a0la SNC<\/li>\n<li>uniquement sur option et sous conditions : la SARL, la SASU, la SAS<\/li>\n<\/ul>\n<\/li>\n<li><strong>2<\/strong> Pour une entreprise soumise \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s, le dirigeant d\u00e9clare \u00e0 l\u2019administration la r\u00e9mun\u00e9ration qu\u2019il touche, dans la cat\u00e9gorie des \u201ctraitements et salaires\u201d. Les statuts juridiques concern\u00e9s sont :\n<ul>\n<li>de plein droit : la SARL, la SASU et la SAS<\/li>\n<li>uniquement sur option et sous conditions\u00a0: l\u2019EURL, la SNC<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>Retrouvez donc nos articles sur les diff\u00e9rents r\u00e9gimes d\u2019imposition sur le blog de Valoxy :<\/p>\n<ul>\n<li><a href=\"https:\/\/valoxy.org\/blog\/regimes-dimposition-france\/\">Les r\u00e9gimes d\u2019imposition en France<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/exploitation-forestiere\/\">Exploitation foresti\u00e8re et revenu patrimonial<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/prelevement-a-la-source-les-salaries-peuvent-ils-beneficier-de-lannee-blanche\/\">Pr\u00e9l\u00e8vement \u00e0 la source : les salari\u00e9s peuvent-ils b\u00e9n\u00e9ficier de \u201cl\u2019ann\u00e9e blanche\u201d ?<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/coach-ou-consultant-independant-quel-regime-fiscal-choisir\/\">Coach ou consultant ind\u00e9pendant : quel r\u00e9gime fiscal choisir ?<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/tt-la-declaration-de-revenus-des-particuliers-en-2023\/\" target=\"_self\" rel=\"noopener\">La d\u00e9claration de revenus en 2023<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Quand on est dirigeant, la somme \u00e0 reporter dans sa d\u00e9claration de revenus varie selon le statut juridique de son entreprise (entreprise individuelle ou soci\u00e9t\u00e9), mais aussi selon le r\u00e9gime d\u2019imposition pour lequel on a opt\u00e9 (r\u00e9gime de l\u2019imp\u00f4t sur&#8230;<\/p>\n","protected":false},"author":1,"featured_media":24892,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-25095","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>Comment d\u00e9clarer vos revenus de dirigeant | Valoxy<\/title>\n<meta name=\"description\" content=\"Le revenus de dirigeant varie selon le statut juridique de l&#039;entreprise et le r\u00e9gime d\u2019imposition pour lequel il a opt\u00e9\" \/>\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\/declarer-vos-revenus-de-dirigeant\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" 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