{"id":27833,"date":"2019-09-17T13:18:50","date_gmt":"2019-09-17T11:18:50","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=27833"},"modified":"2024-06-13T12:15:14","modified_gmt":"2024-06-13T10:15:14","slug":"sur-amortissement-fiscal","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/sur-amortissement-fiscal\/","title":{"rendered":"Le sur-amortissement fiscal num\u00e9rique"},"content":{"rendered":"<p class=\"p1\"><span class=\"s2\">Le gouvernement a r\u00e9\u00e9dit\u00e9 en 2019 et 2020 une mesure fiscale : le sur-amortissement fiscal num\u00e9rique de 40%. Cette mesure est destin\u00e9e \u00e0 aider et \u00e0 faciliter la modernisation de l\u2019outil industriel. Elle existait d\u00e9j\u00e0 entre avril 2015 et avril 2017. Dor\u00e9navant, elle s&rsquo;adresse seulement aux PME, et seulement pour les\u00a0 investissements de transformation num\u00e9rique et de robotisation. <\/span><\/p>\n<p class=\"p1\"><span class=\"s2\">Valoxy, cabinet d\u2019expertise comptable dans les Hauts de France, revient dans cette br\u00e8ve d\u2019actualit\u00e9s sur cette mesure, et en pr\u00e9sente le dispositif.<\/span><\/p>\n<h4 class=\"p1\"><span class=\"s2\"><b>Qui peut b\u00e9n\u00e9ficier de la mesure\u00a0?\u00a0<\/b><\/span><\/h4>\n<p class=\"p1\"><span class=\"s2\">Sont \u00e9ligibles toutes les <b>entreprises industrielles<\/b> qui r\u00e9pondent \u00e0 la d\u00e9finition de la PME communautaire, \u00e0 l\u2019exception des microentreprises, autoentreprises, et BNC (b\u00e9n\u00e9fices non commerciaux), ainsi que des soci\u00e9t\u00e9s qui seraient exon\u00e9r\u00e9es d\u2019imp\u00f4t soci\u00e9t\u00e9 par une disposition particuli\u00e8re.<\/span><\/p>\n<p class=\"p1\"><span class=\"s2\">Pour \u00eatre consid\u00e9r\u00e9e comme PME communautaire, l\u2019entreprise doit avoir un effectif inf\u00e9rieur \u00e0 250 salari\u00e9s, et<\/span><\/p>\n<ul class=\"ul1\">\n<li style=\"list-style-type: none;\">\n<ul class=\"ul1\">\n<li class=\"li1\"><span class=\"s2\">soit un chiffre d\u2019affaires n\u2019exc\u00e9dant pas 50 millions d\u2019euros, <\/span><\/li>\n<li class=\"li1\"><span class=\"s2\">soit un total bilan inf\u00e9rieur \u00e0 40 millions d\u2019euros.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4 class=\"p1\"><span class=\"s2\"><b>Quels sont les investissements \u00e9ligibles ?<\/b><\/span><\/h4>\n<p class=\"p1\"><span class=\"s2\">Pour pouvoir b\u00e9n\u00e9ficier du sur-amortissement fiscal de 40 %, les investissements industriels r\u00e9alis\u00e9s doivent entrer dans les cat\u00e9gories suivantes :<\/span><\/p>\n<ul class=\"ul1\">\n<li class=\"li1\"><span class=\"s2\">\u00c9quipements robotiques, cobotiques,<\/span><\/li>\n<li class=\"li1\"><span class=\"s2\">Imprimantes 3D, scanners 3D,<\/span><\/li>\n<li class=\"li1\"><span class=\"s2\">Logiciels de conception (GPAO, ERP\u2026),<\/span><\/li>\n<li class=\"li1\"><span class=\"s2\">Machines de production \u00e0 commande num\u00e9rique,<\/span><\/li>\n<li class=\"li1\"><span class=\"s2\">Super-calculateurs,<\/span><\/li>\n<li class=\"li1\"><span class=\"s2\">Equipements de r\u00e9alit\u00e9 augment\u00e9e (RA) en lien avec l\u2019outil de production\u2026<\/span><\/li>\n<\/ul>\n<p class=\"p1\"><span class=\"s2\">Le mat\u00e9riel doit aussi \u00eatre neuf, ou fabriqu\u00e9 par l\u2019entreprise pour ses propres besoins. Il convient donc de faire attention aux mat\u00e9riels de d\u00e9monstration, et de bien v\u00e9rifier le libell\u00e9 des factures.<\/span><\/p>\n<p class=\"p1\"><span class=\"s2\">Si l\u2019investissement est en partie d\u00e9di\u00e9 \u00e0 la production mais aussi \u00e0 une autre activit\u00e9, que se passe-t-il ? Il conviendra alors de d\u00e9terminer la quote-part d\u2019utilisation et ainsi de r\u00e9partir le co\u00fbt d\u2019acquisition en fonction du chiffre d\u2019affaires et au prorata de l\u2019utilisation. Attention de bien \u00e9tayer vos calculs car l\u2019administration fiscale ne manquera pas de les v\u00e9rifier !<\/span><\/p>\n<p class=\"p1\"><span class=\"s2\">Prenons l&rsquo;exemple d\u2019une PME qui investit dans un mat\u00e9riel de 10 000 \u20ac HT entrant dans le dispositif. Elle l\u2019utilise pour la production \u00e0 hauteur de 70 % du temps, et le reste pour d\u2019autres activit\u00e9s. La d\u00e9duction fiscale ne s\u2019appliquera alors que sur la base de 7 000 \u20ac (soit 10 000 x 70 %).<\/span><\/p>\n<h4 class=\"p1\"><span class=\"s2\"><b>Dur\u00e9e du dispositif<\/b><\/span><\/h4>\n<p class=\"p1\"><span class=\"s2\">Ce dispositif \u00e0 \u00e9t\u00e9 mis en place pour deux ann\u00e9es. Il a d\u00e9but\u00e9 le 1<\/span><span class=\"s3\"><sup>er<\/sup><\/span><span class=\"s2\"> janvier 2019 et se terminera le 31 d\u00e9cembre 2020.<\/span><\/p>\n<p class=\"p1\"><span class=\"s2\">Les investissements ayant fait l\u2019objet d\u2019une commande ferme \u00e0 compter du 20 septembre 2018 (date de l\u2019annonce de la mesure) peuvent b\u00e9n\u00e9ficier du dispositif. Ceux qui auront \u00e9t\u00e9 command\u00e9s avant le 31 d\u00e9cembre 2020 avec un acompte d\u2019au moins 10 % vers\u00e9 pendant la p\u00e9riode d\u2019\u00e9ligibilit\u00e9 pourront \u00e9galement b\u00e9n\u00e9ficier du dispositif. L\u2019investissement devra cependant \u00eatre livr\u00e9 dans les deux ans suivant la commande, soit au plus tard le 31 d\u00e9cembre 2022 si la commande et l\u2019acompte ont \u00e9t\u00e9 vers\u00e9s \u00e0 la date limite du 31 d\u00e9cembre 2020.<\/span><\/p>\n<h4 class=\"p1\"><span class=\"s2\"><b>Modalit\u00e9s de calcul du suramortissement de 40 %<\/b><\/span><\/h4>\n<p class=\"p1\"><span class=\"s2\">Les PME industrielles pourront non seulement b\u00e9n\u00e9ficier de la d\u00e9duction li\u00e9e \u00e0 la dotation aux amortissements habituels, mais la compl\u00e9ter par une dotation fiscale compl\u00e9mentaire de 40 %.<\/span><\/p>\n<p class=\"p1\"><span class=\"s2\">Ainsi, sur un investissement de 10\u00a0000 \u20ac, le compl\u00e9ment de 40 % sera de 4\u00a0000 \u20ac, soit une \u00e9conomie d\u2019imp\u00f4t (taux normal\u00a0: 28 %) de 11.2 % de l\u2019investissement. <\/span><\/p>\n<p class=\"p1\"><span class=\"s2\">La soci\u00e9t\u00e9 d\u00e9duira de ses imp\u00f4ts sur la dur\u00e9e de vie du mat\u00e9riel\u00a0: 28 % + 11,4 % (28 % x 40 %) soit 39.2 %. En cas d\u2019imp\u00f4t soci\u00e9t\u00e9 au taux r\u00e9duit de 15 % l\u2019impact compl\u00e9mentaire ne sera plus de 11.4 % mais de 6 % (15 % x 40 %). Ce taux r\u00e9duit b\u00e9n\u00e9ficie aux PME dans la limite d\u2019un r\u00e9sultat fiscal de 38\u00a0120 \u20ac<\/span><\/p>\n<p class=\"p1\"><span class=\"s2\">L\u2019aide li\u00e9e au sur-amortissement fiscal est plafonn\u00e9e. Elle ne doit pas d\u00e9passer le plafond d\u2019intensit\u00e9. Ce plafond est calcul\u00e9 comme suit :<\/span><\/p>\n<ul class=\"ul1\">\n<li class=\"li1\"><span class=\"s2\">20 % du co\u00fbt de l\u2019investissement pour les petites entreprises (moins de 50 salari\u00e9s, CA inf\u00e9rieur \u00e0 10 millions, bilan inf\u00e9rieur \u00e0 10 millions)<\/span><\/li>\n<li class=\"li1\"><span class=\"s2\">10 % du co\u00fbt de l\u2019investissement pour les autres<\/span><\/li>\n<\/ul>\n<p class=\"p1\"><span class=\"s2\"><b>Exemple<\/b>\u00a0: une entreprise investit dans deux mat\u00e9riels ayant une dur\u00e9e d\u2019amortissement de 10 ans, pour 20\u00a0000 \u20ac HT.<\/span><\/p>\n<ul class=\"ul1\">\n<li class=\"li1\"><span class=\"s2\">D\u00e9duction exceptionnelle\u00a0: 8\u00a0000 \u20ac (20\u00a0000 x 40 %) soit 800 \u20ac pendant 10 ans<\/span><\/li>\n<li class=\"li1\"><span class=\"s2\">Plafond d\u2019intensit\u00e9\u00a0: 20\u00a0000 \u20ac x 20 % soit 4\u00a0000 \u20ac<\/span><\/li>\n<li class=\"li1\"><span class=\"s2\">Economie d\u2019imp\u00f4t = 800 x 28 % = 224 \u20ac pendant 10 ans (pour une ann\u00e9e compl\u00e8te)<\/span><\/li>\n<li class=\"li1\"><span class=\"s2\">Sur 10 ans l\u2019\u00e9conomie sera de 2\u00a0240 \u20ac. Ce montant est inf\u00e9rieur au plafond d\u2019intensit\u00e9 (4\u00a0000 \u20ac), donc la d\u00e9duction est totale.<\/span><\/li>\n<\/ul>\n<h4 class=\"p1\"><span class=\"s2\"><b>Puis-je financer un investissement industriel num\u00e9rique\u00a0et b\u00e9n\u00e9ficier du dispositif ?<\/b><\/span><\/h4>\n<p class=\"p1\"><span class=\"s2\">Pou b\u00e9n\u00e9ficier du dispositif de sur-amortissement fiscal, peu importe le mode de financement de l\u2019investissement. Il suffit que celui-ci soit neuf. Le dispositif s\u2019applique donc pour les financements en cr\u00e9dit-bail, pour un contrat de location avec option d\u2019achat (LOA), et bien entendu pour des financements par emprunt ou autofinancement.<\/span><\/p>\n<p class=\"p1\"><span class=\"s2\"><b>En conclusion, c\u2019est une disposition favorable aux entreprises. Il serait dommage de ne pas en profiter si vous avez besoin d\u2019investir dans votre outil industriel.<\/b><\/span><\/p>\n<p>Vous souhaitez plus d&rsquo;informations sur les amortissements ? Retrouvez nos articles sur le blog de Valoxy :<\/p>\n<ul>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/lamortissement-derogatoire-ou-fiscal\/\" target=\"_self\" rel=\"noopener\">L\u2019amortissement d\u00e9rogatoire (ou fiscal)<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/les-types-d-amortissements-28072014avallau1\/\" target=\"_self\" rel=\"noopener\">Les diff\u00e9rents types d\u2019amortissement possibles<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/amortissement-des-immobilisations-les-questions-frequemment-posees\/\" target=\"_self\" rel=\"noopener\">L\u2019amortissement des immobilisations<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/lamortissement-comptable\/\" target=\"_self\" rel=\"noopener\">L\u2019amortissement comptable<\/a><\/li>\n<\/ul>\n<div class=\"mkd-pt-two-excerpt\">\n<div class=\"mkd-pt-two-excerpt\">\n<div class=\"mkd-pt-two-excerpt\"><\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Le gouvernement a r\u00e9\u00e9dit\u00e9 en 2019 et 2020 une mesure fiscale : le sur-amortissement fiscal num\u00e9rique de 40%. Cette mesure est destin\u00e9e \u00e0 aider et \u00e0 faciliter la modernisation de l\u2019outil industriel. Elle existait d\u00e9j\u00e0 entre avril 2015 et avril&#8230;<\/p>\n","protected":false},"author":1,"featured_media":26583,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-27833","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 sur-amortissement fiscal num\u00e9rique | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"Le sur-amortissement fiscal num\u00e9rique de 40% est destin\u00e9 \u00e0 encourager l&#039;investissement des PME en \u00e9quipements robotiques et num\u00e9riques.\" \/>\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\/sur-amortissement-fiscal\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Le sur-amortissement fiscal num\u00e9rique | Blog Valoxy - 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