{"id":60550,"date":"2022-02-15T08:30:27","date_gmt":"2022-02-15T07:30:27","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=60550"},"modified":"2026-05-01T22:18:20","modified_gmt":"2026-05-01T20:18:20","slug":"le-credit-dimpot-formation-chef-dentreprise-2","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/le-credit-dimpot-formation-chef-dentreprise-2\/","title":{"rendered":"Le cr\u00e9dit d&rsquo;imp\u00f4t formation chef d&rsquo;entreprise"},"content":{"rendered":"<p>Le cr\u00e9dit d&rsquo;imp\u00f4t formation chef d\u2019entreprise permet aux entreprises de b\u00e9n\u00e9ficier d&rsquo;un avantage fiscal sur les d\u00e9penses de formation du dirigeant.<\/p>\n<p>Ce cr\u00e9dit d\u2019imp\u00f4t a \u00e9t\u00e9 mis en place en 2006 pour favoriser la formation continue des dirigeants, et les inciter \u00e0 se former. Il s\u2019applique \u00e0 l\u2019ensemble des d\u00e9penses de formation qui entrent dans le champ de la formation professionnelle continue. Combien de dirigeants ont fait quelques heures de formation sans se pr\u00e9occuper de ce dispositif ?<\/p>\n<p>Valoxy, cabinet d\u2019expertise comptable dans les Hauts-de-France, d\u00e9taille le dispositif dans cet article.<\/p>\n<h2 style=\"padding-left: 40px;\"><span style=\"color: #99cc00;\"><span style=\"color: #c1d72e;\">\u2014 <\/span><\/span><strong>A qui s\u2019adresse le dispositif ?<\/strong><\/h2>\n<p>Le cr\u00e9dit d\u2019imp\u00f4t pour d\u00e9penses de formation des chefs d\u2019entreprise s\u2019applique \u00e0 tous les dirigeants :<\/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\u2019entrepreneur individuel (EI)<\/a>,<\/li>\n<li>g\u00e9rants de soci\u00e9t\u00e9,<\/li>\n<li>pr\u00e9sidents (du CA, du <a href=\"https:\/\/valoxy.org\/blog\/dualiste-bien-connaitre-directoire\/\">directoire<\/a>, etc.)<\/li>\n<li>administrateurs,<\/li>\n<li>directeurs g\u00e9n\u00e9raux ou membres de soci\u00e9t\u00e9s par actions.<\/li>\n<\/ul>\n<p><strong>Il s\u2019applique \u00e0 toutes les entreprises relevant d<\/strong>\u2019<strong>un r\u00e9gime r\u00e9el d\u2019imposition (IR ou IS), ainsi qu\u2019aux entreprises qui ne payent pas d\u2019imp\u00f4t.<\/strong><\/p>\n<p>Le dispositif s\u2019applique quelles que soient :<\/p>\n<ul>\n<li>leur forme juridique (entreprise individuelle ou soci\u00e9t\u00e9, EURL, SAS, SA, SARL, etc.)<\/li>\n<li>leur activit\u00e9 (commerce, industrie, artisanat, services, professions lib\u00e9rales\u2026).<\/li>\n<\/ul>\n<p><strong>Le dispositif ne s\u2019applique pas aux <\/strong><a href=\"https:\/\/valoxy.org\/blog\/avantages-inconvenients-de-la-micro-entreprise\/\">micro-entreprises<\/a><strong>, ni aux auto-entrepreneurs, <\/strong>mais ceux-ci ont la possibilit\u00e9 de se former au travers de leur compte personnel de formation (CPF) s\u2019ils ont cumul\u00e9 des droits \u00e0 la formation.<\/p>\n<div class=\"encadre-style\"> <strong>Bon \u00e0<\/strong><strong> savoir !<\/strong><\/p>\n<p>La <a href=\"https:\/\/valoxy.org\/blog\/le-projet-de-loi-de-finances-pour-2022\/\">loi de Finances pour 2022<\/a> pr\u00e9voit le doublement du montant du cr\u00e9dit d\u2019imp\u00f4t en faveur de la formation des dirigeants, pour les entreprises :<\/p>\n<ul>\n<li>dont l&rsquo;effectif salari\u00e9 est inf\u00e9rieur \u00e0 10<\/li>\n<li><strong>et<\/strong> dont le chiffre d\u2019affaires ou le total de bilan est <strong>inf\u00e9rieur \u00e0 2 millions d\u2019\u20ac<\/strong>.<\/li>\n<\/ul>\n<p>Cette nouvelle disposition s\u2019appliquera pour les formations effectu\u00e9es depuis le 1er janvier 2022\u00a0 <\/div>\n<p><strong>\u00a0<\/strong><\/p>\n<h2 style=\"padding-left: 40px;\"><span style=\"color: #99cc00;\"><span style=\"color: #c1d72e;\">\u2014\u00a0 <\/span><\/span><strong>Pour quelles formations ?<\/strong><\/h2>\n<p>Le cr\u00e9dit d\u2019imp\u00f4t concerne<strong> l<\/strong>\u2019<strong>ensemble des d\u00e9penses de formation d<\/strong>\u2019<strong>un dirigeant d<\/strong>\u2019<strong>entreprise qui entrent dans le champ de la formation professionnelle continue.<\/strong><\/p>\n<p>Il peut s\u2019agir de formations classiques, comme la gestion, la tr\u00e9sorerie, les ressources humaines, le commercial, ou encore la communication ou le management, \u2026 Ou de formations plus techniques, voire sp\u00e9cifiques \u00e0 un m\u00e9tier. Ces formations ont pour but d\u2019acqu\u00e9rir, ou d\u2019am\u00e9liorer, les connaissances du chef d\u2019entreprise. (Voir notre article <a href=\"https:\/\/valoxy.org\/blog\/acheter-une-formation-en-ligne-avec-son-cpf\/\">Acheter une formation en ligne avec son CPF<\/a>)<\/p>\n<h2 style=\"padding-left: 40px;\"><span style=\"color: #99cc00;\"><span style=\"color: #c1d72e;\">\u2014 <\/span><\/span><strong>Comment calculer le cr\u00e9dit d\u2019imp\u00f4t ?<\/strong><\/h2>\n<p>Le cr\u00e9dit d\u2019imp\u00f4t correspond au produit :<\/p>\n<ul>\n<li>du nombre d\u2019heures pass\u00e9es en formation, plafonn\u00e9es \u00e0 40 heures <strong>par ann\u00e9e civile et par entreprise. <\/strong><strong>Ainsi un chef d\u2019entreprise ayant deux soci\u00e9t\u00e9s pourrait b\u00e9n\u00e9ficier deux fois du dispositif. (s\u2019il suit, bien entendu, des heures de formation dans chacune des soci\u00e9t\u00e9s).<\/strong><\/li>\n<li>par le taux horaire du Smic en vigueur au 31 d\u00e9cembre de l\u2019ann\u00e9e au titre de laquelle le cr\u00e9dit d\u2019imp\u00f4t est calcul\u00e9.<\/li>\n<\/ul>\n<p>En cons\u00e9quence, en 2022, le chef d&rsquo;entreprise qui a suivi 40 heures de formation en 2021 d\u00e9duira un cr\u00e9dit d&rsquo;imp\u00f4t de :<\/p>\n<ul>\n<li>40 X 10,48 \u20ac, soit <strong>419.20 \u20ac.<\/strong><\/li>\n<\/ul>\n<p>Si ce m\u00eame chef d&rsquo;entreprise suit 40 heures de formation en 2022, que<strong> l\u2019entreprise compte moins de 10 salari\u00e9s et qu\u2019elle r\u00e9alise un chiffre d&rsquo;affaires annuel de moins de 2 millions d\u2019<\/strong><strong>euros<\/strong><strong>, <\/strong>il d\u00e9duira en 2023 un cr\u00e9dit d&rsquo;imp\u00f4t de 2 X 40 X 10,48 \u20ac, soit <strong>838,40 \u20ac.<\/strong><\/p>\n<p><strong>S\u2019il exerce<\/strong> en soci\u00e9t\u00e9, le cr\u00e9dit d&rsquo;imp\u00f4t est plafonn\u00e9 au niveau de la soci\u00e9t\u00e9 et non par associ\u00e9.<\/p>\n<p>Attention ! Le cr\u00e9dit d&rsquo;imp\u00f4t pour d\u00e9penses de formation des dirigeants se calcule <strong>au titre de l<\/strong>\u2019<strong>ann\u00e9<\/strong><strong>e civile.<\/strong>\u00a0(quelle que soit la date de cl\u00f4ture et la dur\u00e9e des exercices).<\/p>\n<p>Ainsi, pour une cl\u00f4ture en cours d\u2019ann\u00e9e, on d\u00e9termine le cr\u00e9dit d\u2019imp\u00f4t en prenant en compte les heures pass\u00e9es en formation au cours de la derni\u00e8re ann\u00e9e civile \u00e9coul\u00e9e.<\/p>\n<h2 style=\"padding-left: 40px;\"><span style=\"color: #99cc00;\"><span style=\"color: #c1d72e;\">\u2014 <\/span><\/span><strong>Comment en faire la demande ?<\/strong><\/h2>\n<p><strong>Entreprises soumises \u00e0 l\u2019IS<\/strong><\/p>\n<p>Le cr\u00e9dit d\u2019imp\u00f4t formation des dirigeants est imput\u00e9 au moment du paiement du solde de l\u2019IS d\u00fb au titre de l\u2019ann\u00e9e au cours de laquelle ont \u00e9t\u00e9 suivies des heures de formation. Une <a href=\"https:\/\/www.impots.gouv.fr\/portail\/formulaire\/2079-fce-fc\/fiche-daide-au-calcul-credit-dimpot-formation-des-dirigeants\">fiche d&rsquo;aide au calcul<\/a> d\u00e9termine le montant du cr\u00e9dit d&rsquo;imp\u00f4t.<\/p>\n<p><strong>Entreprises soumises \u00e0 l&rsquo;IR<\/strong><\/p>\n<p>Le dirigeant d\u2019une entreprise individuelle soumise \u00e0 l\u2019IR reportera le montant de son cr\u00e9dit d&rsquo;imp\u00f4t sur sa d\u00e9claration de r\u00e9sultat, y annexera le formulaire de d\u00e9claration des r\u00e9ductions et cr\u00e9dits d&rsquo;imp\u00f4t, et\u00a0reportera le montant de son cr\u00e9dit d&rsquo;imp\u00f4t sur sa d\u00e9claration personnelle de revenus (<a href=\"https:\/\/www.impots.gouv.fr\/portail\/formulaire\/2042\/declaration-des-revenus\">n\u00b02042-C-PRO<\/a>) dans la case pr\u00e9vue \u00e0 cet effet.<\/p>\n<div class=\"encadre-style\"> Si le montant de l&rsquo;imp\u00f4t est insuffisant pour imputer la totalit\u00e9 du cr\u00e9dit d\u2019imp\u00f4t, le chef d\u2019entreprise peut solliciter <a href=\"https:\/\/www.impots.gouv.fr\/professionnel\/questions\/comment-faire-une-demande-de-remboursement-de-credit-dimpot-en-ligne\">un remboursement de cr\u00e9dits d&rsquo;imp\u00f4t<\/a>. <\/div>\n<p>Cet article vous a int\u00e9ress\u00e9 ? Dites-le nous dans les commentaires ci-apr\u00e8s ! Retrouvez nos autres articles sur le blog de Valoxy :<\/p>\n<ul>\n<li><a href=\"https:\/\/valoxy.org\/blog\/le-credit-impot-famille-cif-03132014avl1\/\">Le Cr\u00e9dit Imp\u00f4t Famille (CIF)<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/credits-dimpots-entreprise\/\">Entreprises: les cr\u00e9dits d<u>\u2019<\/u>imp\u00f4<u>ts <\/u>\u00e0 ne pas rater\u00a0<u>!<\/u><\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/credit-impot-apprentissage\/\">Le cr\u00e9dit d<u>\u2019<\/u>imp\u00f4t apprentissage<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/la-formation-outil-strategique\/\">La formation, outil strat\u00e9gique<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/planifier-la-formation\/\">Bien planifier la formation<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Le cr\u00e9dit d&rsquo;imp\u00f4t formation chef d\u2019entreprise permet aux entreprises de b\u00e9n\u00e9ficier d&rsquo;un avantage fiscal sur les d\u00e9penses de formation du dirigeant. Ce cr\u00e9dit d\u2019imp\u00f4t a \u00e9t\u00e9 mis en place en 2006 pour favoriser la formation continue des dirigeants, et les&#8230;<\/p>\n","protected":false},"author":1,"featured_media":60560,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10,156],"tags":[],"class_list":["post-60550","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite","category-formation"],"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&#039;imp\u00f4t formation chef d&#039;entreprise | Valoxy<\/title>\n<meta name=\"description\" content=\"Le cr\u00e9dit d&#039;imp\u00f4t formation chef d\u2019entreprise permet aux entreprises de b\u00e9n\u00e9ficier d&#039;un avantage fiscal sur les d\u00e9penses de formation du dirigeant.\" \/>\n<meta name=\"robots\" content=\"index, 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