{"id":30167,"date":"2020-08-06T01:00:40","date_gmt":"2020-08-05T23:00:40","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=30167"},"modified":"2024-07-13T18:10:50","modified_gmt":"2024-07-13T16:10:50","slug":"augmentation-du-carry-back","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/augmentation-du-carry-back\/","title":{"rendered":"Augmentation du \u00ab\u00a0carry back\u00a0\u00bb"},"content":{"rendered":"<p>La troisi\u00e8me loi de Finances rectificative 2020, propose, <strong>\u00e0 titre exceptionnel<\/strong>, de porter le plafond d\u2019imputation du report en arri\u00e8re du d\u00e9ficit de 1 \u00e0 2 millions d\u2019euros. (augmentation du carry back). Et ce, au titre des exercices clos au plus tard le 31 d\u00e9cembre 2020.<\/p>\n<p>Cet amendement permettra aux entreprises concern\u00e9es d\u2019imputer plus rapidement les pertes r\u00e9alis\u00e9es. Aidera les entreprises \u00e0 surmonter leurs difficult\u00e9s financi\u00e8res li\u00e9es \u00e0 la crise sanitaire du Covid-19. Favorisera la relance \u00e9conomique.<\/p>\n<p>Valoxy, cabinet d\u2019expertise comptable dans les Hauts de France, revient dans cet article sur cette mesure transitoire.<\/p>\n<h2><strong>Rappel du r\u00e9gime du report en arri<\/strong><strong>\u00e8<\/strong><strong>re dit r\u00e9gime de <\/strong><strong>\u201c<\/strong><strong>carry back<\/strong><strong>\u201d<\/strong><\/h2>\n<p>Les entreprises soumises \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s (IS) qui subissent un d\u00e9ficit \u00e0 la cl\u00f4ture peuvent, en principe, opter pour son imputation sur le b\u00e9n\u00e9fice de l\u2019exercice pr\u00e9c\u00e9dent, dans la limite du montant le plus faible entre leur b\u00e9n\u00e9fice et un million d\u2019euros.<\/p>\n<p>Elles poss\u00e8dent de ce fait d\u2019une cr\u00e9ance de report en arri\u00e8re du d\u00e9ficit, dite cr\u00e9ance de \u00ab carry back \u00bb. Celui-ci correspond \u00e0 l\u2019exc\u00e9dent d\u2019imp\u00f4t ant\u00e9rieurement vers\u00e9. Cette cr\u00e9ance doit normalement servir \u00e0 payer l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s d\u00fb au titre des 5 exercices suivants.<\/p>\n<p>La fraction de la cr\u00e9ance non utilis\u00e9e au terme des 5 ans est alors rembours\u00e9e \u00e0 l\u2019entreprise.<\/p>\n<p>Toutefois, cette imputation ne peut pas s\u2019effectuer sur<\/p>\n<ul>\n<li>un b\u00e9n\u00e9fice exon\u00e9r\u00e9,<\/li>\n<li>un b\u00e9n\u00e9fice distribu\u00e9,<\/li>\n<li>ou un b\u00e9n\u00e9fice ayant donn\u00e9 lieu \u00e0 un imp\u00f4t au moyen de cr\u00e9dit d\u2019imp\u00f4t.<\/li>\n<\/ul>\n<p>Sont \u00e9galement exclues du dispositif les activit\u00e9s de gestion d\u2019un patrimoine mobilier. (par des soci\u00e9t\u00e9s dont l\u2019actif est principalement compos\u00e9 de participations financi\u00e8res dans d\u2019autres soci\u00e9t\u00e9s ou groupes de soci\u00e9t\u00e9s).<\/p>\n<p>&nbsp;<\/p>\n<h2><strong>Mesure exceptionnelle en 2020<\/strong><\/h2>\n<p>Dor\u00e9navant, les entreprises pourront demander le <strong>remboursement imm\u00e9<\/strong><strong>diat<\/strong> de leurs cr\u00e9ances non utilis\u00e9es et n\u00e9es d\u2019une option exerc\u00e9e au titre d\u2019un exercice clos au plus tard le 31 d\u00e9cembre 2020. Sont donc pris en compte<\/p>\n<ul>\n<li>d\u2019une part, le stock de cr\u00e9ances de report en arri\u00e8re des d\u00e9ficits, c\u2019est-\u00e0-dire r\u00e9sultant d\u2019une option d\u00e9j\u00e0 exerc\u00e9e \u00e0 la cl\u00f4ture des exercices 2015, 2016, 2017, 2018 et 2019,<\/li>\n<li>et d\u2019autre part, les cr\u00e9ances qui viendraient \u00e0 \u00eatre constat\u00e9es en 2020.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h2><strong>Remboursement de la cr\u00e9<\/strong><strong>ance<\/strong><\/h2>\n<p>La demande de remboursement pourra intervenir jusqu\u2019\u00e0 la date limite de d\u00e9p\u00f4t de la d\u00e9claration de r\u00e9sultats de l\u2019exercice clos au 31 d\u00e9cembre 2020, soit le 19 mai 2021.<\/p>\n<p>S\u2019agissant des pertes constat\u00e9es au titre de 2020, les entreprises sont autoris\u00e9es \u00e0 opter pour le report en arri\u00e8re des d\u00e9ficits et \u00e0 d\u00e9poser leur demande de remboursement d\u00e8s le lendemain de la cl\u00f4ture de cet exercice, sans attendre la liquidation de l\u2019imp\u00f4t.<\/p>\n<p><em>Exemple : une entreprise cl\u00f4turant un exercice d\u00e9ficitaire le 31 mai 2020 et ayant jusqu<\/em><em>\u2019<\/em><em>au 31 ao<\/em><em>\u00fbt pour \u00e9tablir sa d\u00e9claration de r\u00e9sultats pourrait, \u00e0 la fois opter pour le report en arri<\/em><em>\u00e8<\/em><em>re de son d\u00e9ficit et demander le paiement imm\u00e9diat de la cr\u00e9ance correspondante, m\u00ea<\/em><em>me si la d<\/em><em>\u00e9claration de r\u00e9sultats n\u2019\u00e9tait pas encore \u00e9tablie \u00e0 cette date. Concernant les cr\u00e9ances d\u00e9j\u00e0 n\u00e9es \u00e0 l<\/em><em>\u2019<\/em><em>ouverture de l<\/em><em>\u2019<\/em><em>exercice, elles pourraient faire l<\/em><em>\u2019<\/em><em>objet d<\/em><em>\u2019<\/em><em>une demande de remboursement anticip\u00e9.<\/em><\/p>\n<div class=\"encadre-style\"> Attention : dans l\u2019hypoth\u00e8se o\u00f9 le montant de la cr\u00e9ance rembours\u00e9e exc\u00e8de de plus de 20 % celui de la cr\u00e9ance d\u00e9termin\u00e9e \u00e0 partir de la d\u00e9claration de r\u00e9sultats d\u00e9pos\u00e9e au titre de l\u2019exercice clos, un int\u00e9r\u00eat de retard et une majoration de 5 % seront appliqu\u00e9s \u00e0 l\u2019exc\u00e9dent ind\u00fbment rembours\u00e9.<\/div>\n<p>Ce dispositif est un moyen de reconstituer la tr\u00e9sorerie tendue des entreprises. Dans cette p\u00e9riode de crise sanitaire, il permet ainsi de g\u00e9n\u00e9rer une cr\u00e9ance d\u2019imp\u00f4t sur les soci\u00e9t\u00e9s.<\/p>\n<p>Bien utilis\u00e9, le carry-back peut donc s\u2019av\u00e9rer \u00eatre un outil d\u2019optimisation des d\u00e9ficits pour 2020.<\/p>\n<p>Retrouvez nos autres articles sur le blog de Valoxy :<\/p>\n<ul>\n<li><a href=\"https:\/\/valoxy.org\/blog\/deficit-fiscal-cest-quoi\/\">Les d\u00e9ficits fiscaux : c\u2019est quoi ?<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/le-bilan-comptable\/\">Le Bilan comptable<\/a><\/li>\n<li>Assouplissement du dispositif de carry-back<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La troisi\u00e8me loi de Finances rectificative 2020, propose, \u00e0 titre exceptionnel, de porter le plafond d\u2019imputation du report en arri\u00e8re du d\u00e9ficit de 1 \u00e0 2 millions d\u2019euros. (augmentation du carry back). Et ce, au titre des exercices clos au&#8230;<\/p>\n","protected":false},"author":1,"featured_media":30180,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-30167","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>Augmentation du &quot;carry back&quot; | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"augmentation du carry back dit r\u00e9gime du report en arri\u00e8re\" \/>\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\/augmentation-du-carry-back\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Augmentation du &quot;carry back&quot; | Blog Valoxy - 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