{"id":7591,"date":"2014-04-14T16:43:09","date_gmt":"2014-04-14T14:43:09","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=7591"},"modified":"2025-07-29T20:00:47","modified_gmt":"2025-07-29T18:00:47","slug":"controle-fiscal-charges-imputer-societe-04142014avala1","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/controle-fiscal-charges-imputer-societe-04142014avala1\/","title":{"rendered":"Contr\u00f4le fiscal : quelles charges imputer \u00e0 l&rsquo;entreprise ?"},"content":{"rendered":"<p><span style=\"line-height: 1.5em;\">L\u2019\u00e9tude des frais professionnels est l\u2019un des \u00e9l\u00e9ments les plus \u00e9tudi\u00e9s lors d&rsquo;un contr\u00f4le fiscal. <strong><span class=\"exergue\">En cette p\u00e9riode de cl\u00f4ture des comptes de nombreux dirigeants souhaitent limiter la base imposable de leur soci\u00e9t\u00e9 en transf\u00e9rant un maximum de charges sur la soci\u00e9t\u00e9,<\/span> <\/strong>surtout lorsque le dernier exercice est exc\u00e9dentaire. La r\u00e9glementation impose certaines r\u00e8gles pour la d\u00e9ductibilit\u00e9 fiscale qu\u2019il convient de respecter attentivement.\u00a0<\/span><\/p>\n<p class=\"p1\"><span class=\"s1\">Valoxy, cabinet d\u2019expertise comptable dans les Hauts de France, fait le point.<\/span><\/p>\n<figure id=\"attachment_6453\" aria-describedby=\"caption-attachment-6453\" style=\"width: 408px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\" wp-image-6453 \" title=\"expertise comptable comment \u00e9viter le redressement fiscal ?\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/businessman-devil-1.jpg\" alt=\"le contr\u00f4le fiscal\" width=\"408\" height=\"222\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/businessman-devil-1.jpg 1500w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/businessman-devil-1-300x163.jpg 300w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/businessman-devil-1-1024x558.jpg 1024w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/businessman-devil-1-768x418.jpg 768w\" sizes=\"(max-width: 408px) 100vw, 408px\" \/><figcaption id=\"caption-attachment-6453\" class=\"wp-caption-text\">Contr\u00f4le fiscal : quelles charges pouvez-vous imputer \u00e0 votre soci\u00e9t\u00e9 ?<\/figcaption><\/figure>\n<h2>D\u00e9ductibilit\u00e9 des charges et contr\u00f4le fiscal<\/h2>\n<p>Toutes les entreprises sont tenues de cl\u00f4turer leurs comptes \u00e0 la fin de chaque exercice. Cette d\u00e9marche se concr\u00e9tise par <a title=\"Que sont le Bilan et le Compte de r\u00e9sultat\" href=\"https:\/\/valoxy.org\/blog\/bilan-et-compte-de-resultat-04072014avse1\/\" target=\"_blank\" rel=\"noopener\">la r\u00e9alisation du bilan et du compte de r\u00e9sultat<\/a> qui reprennent et synth\u00e9tisent l\u2019ensemble des op\u00e9rations financi\u00e8res r\u00e9alis\u00e9es pendant l\u2019ann\u00e9e et qui seront examin\u00e9es lors d&rsquo;un contr\u00f4le fiscal. Les charges seront <a title=\"Qu\u2019est-ce qu\u2019une \u00e9criture comptable ?\" href=\"https:\/\/valoxy.org\/blog\/ecriture-comptable-03242014avs1\/\" target=\"_blank\" rel=\"noopener\">enregistr\u00e9es comptablement,<\/a>\u00a0et elles seront d\u00e9ductibles du r\u00e9sultat imposable \u00e0 condition de respecter les principes suivants\u00a0:<\/p>\n<ul style=\"text-align: justify; margin-right: 230px;\">\n<li><strong><span class=\"exergue\">Leur comptabilisation doit \u00eatre faite pendant l\u2019exercice au cours duquel elles ont \u00e9t\u00e9 engag\u00e9es.<\/span><\/strong> Ce principe, appel\u00e9 \u00ab\u00a0principe d\u2019annualit\u00e9 de l\u2019imp\u00f4t\u00a0\u00bb emp\u00eache donc d\u2019affecter les charges selon la convenance pour adapter le r\u00e9sultat d\u2019une entreprise (ou son actif) en fonction de consid\u00e9rations externes.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\" wp-image-6390 alignright\" style=\"margin-left: 10px;\" title=\"expert comptable : La r\u00e9glementation sur la d\u00e9ductibilit\u00e9 des charges\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/09\/businessman.jpg\" alt=\"contr\u00f4le fiscal : La r\u00e9glementation sur la d\u00e9ductibilit\u00e9 des charges\" width=\"197\" height=\"211\" \/><\/p>\n<ul style=\"text-align: justify; margin-right: 230px;\">\n<li><strong><span class=\"exergue\"><strong style=\"color: #333333;\"><span class=\"exergue\">Les charges doivent avoir un caract\u00e8re r\u00e9el.<\/span> <\/strong><\/span><\/strong>Ce principe impose que chaque charge comptabilis\u00e9e par l\u2019entreprise dispose de sa pi\u00e8ce justificative, qui doit \u00eatre conserv\u00e9e. Ceci permet d\u2019assurer et de prouver la r\u00e9alit\u00e9 des charges. Une certaine tol\u00e9rance sur des frais de repr\u00e9sentation ou de voyage jug\u00e9s non excessifs est parfois observ\u00e9e lors d\u2019un contr\u00f4le fiscal.<\/li>\n<li><strong><span class=\"exergue\">Les charges comptabilis\u00e9es par l\u2019entreprise doivent avoir \u00e9t\u00e9 r\u00e9alis\u00e9es pour le bien-fond\u00e9 de l\u2019exploitation ou \u00eatre directement li\u00e9es \u00e0 la gestion de l\u2019entreprise.<\/span><\/strong> L\u2019appr\u00e9ciation de certaines charges qui b\u00e9n\u00e9ficient \u00e0 la fois \u00e0 l\u2019entreprise et \u00e0 un tiers peut parfois porter \u00e0 des interpr\u00e9tations diff\u00e9rentes entre le contr\u00f4leur fiscal et le dirigeant. Elles g\u00e9n\u00e8rent alors un redressement fiscal ou l\u2019avis d\u2019un tribunal.<\/li>\n<\/ul>\n<p><code>Il est fondamental de respecter ces trois principes lors de l\u2019affectation des charges si vous souhaitez \u00e9viter un redressement. Lors d'un <span class=\"exergue\"><strong>contr\u00f4le fiscal<\/strong><\/span>, les achats de meubles de salon, de romans estivaux, d\u2019une montre ou d\u2019autres d\u00e9penses ne manqueront pas d\u2019amener le contr\u00f4leur \u00e0 se poser des questions si ces achats sont comptabilis\u00e9s dans les charges de la soci\u00e9t\u00e9.<\/code><\/p>\n<h2>Contr\u00f4le fiscal : les d\u00e9penses litigieuses<\/h2>\n<h3>Les loyers du dirigeant<\/h3>\n<p>De nombreux dirigeants qui travaillent \u00e0 domicile <strong><span class=\"exergue\">affectent une partie de leur loyer personnel en charge pour l\u2019entreprise.<\/span><\/strong> C\u2019est une d\u00e9marche possible, lorsque c\u2019est une r\u00e9alit\u00e9. Il faut dans ce cas\u00a0:<\/p>\n<p><img decoding=\"async\" class=\" wp-image-6460 alignleft\" style=\"margin-right: 20px;\" title=\"contr\u00f4le fiscal : ce qu'il faut faire\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/up-down-hand-signs.jpg\" alt=\"expert-comptable : les r\u00e8gles pour \u00e9viter le redressement fiscal\" width=\"111\" height=\"153\" \/><\/p>\n<ul>\n<li>distinguer tr\u00e8s clairement la partie professionnelle et la partie priv\u00e9e,<\/li>\n<li>mettre en place une cl\u00e9 de r\u00e9partition qu\u2019il faudra expliquer au contr\u00f4leur fiscal qui s\u2019int\u00e9ressera certainement \u00e0 ce point,<\/li>\n<li>v\u00e9rifier que cela n\u2019est pas contradictoire avec la r\u00e9alit\u00e9 (impossibilit\u00e9 d\u2019exercer, existence d\u2019un si\u00e8ge social avec un bureau, \u2026),<\/li>\n<li>id\u00e9alement, il faut cr\u00e9er un \u00e9tablissement, ce qui donne automatiquement lieu \u00e0 des imp\u00f4ts (CFE, \u2026). Il faut \u00e9galement conclure un bail entre la soci\u00e9t\u00e9 et le propri\u00e9taire de la maison.<\/li>\n<\/ul>\n<div class=\"encadre-style\">Attention \u00e0 bien \u00e9tudier les gains r\u00e9els car les loyers per\u00e7us sont \u00e0 d\u00e9clarer dans la d\u00e9claration de revenu comme loyers immobiliers.<\/div>\n<h3>Les frais de restauration<\/h3>\n<div class=\"encadre-style\">Les repas d\u2019affaire (prospects, clients, conseils, fournisseurs, \u2026) et les frais pour d\u00e9placements professionnels sont d\u00e9ductibles lorsqu\u2019ils sont justifi\u00e9s.<\/div>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3247 alignleft\" style=\"margin-right: 10px;\" title=\"contr\u00f4le fiscal : les conseil de l'expert-comptable\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/05\/info-2.png\" alt=\"le contr\u00f4le fiscal ce qu'il faut penser \u00e0 faire\" width=\"131\" height=\"125\" \/>Pensez \u00e0 noter le nom des personnes invit\u00e9es au dos du ticket ou de la facture.\u00a0Les frais de repas pris en charge par la soci\u00e9t\u00e9 peuvent \u00eatre d\u00e9duits lorsqu\u2019ils r\u00e9pondent \u00e0 certaines conditions (voir notre article :\u00a0Les plafonds des indemnit\u00e9s de frais de repas 2014).<\/p>\n<p>Remarque\u00a0: la plupart du temps il est plus avantageux d\u2019opter pour les frais r\u00e9els lors de votre d\u00e9claration d\u2019imp\u00f4ts sur le revenu.<\/p>\n<h3>Les frais de voiture<\/h3>\n<p>La r\u00e9glementation sur les frais pour les v\u00e9hicules de tourisme a fortement \u00e9volu\u00e9 ces derni\u00e8res ann\u00e9es. En 2014, <strong><span class=\"exergue\">les amortissements ne seront d\u00e9ductibles du r\u00e9sultat de l\u2019entreprise que jusqu\u2019\u00e0 un plafond de 18\u00a0300 \u20ac<\/span> <\/strong>(9\u00a0900\u20ac pour les v\u00e9hicules qui \u00e9mettent plus de 200 gr de CO2 par kilom\u00e8tre).<\/p>\n<p><span class=\"exergue\">En cas de leasing, la d\u00e9ductibilit\u00e9 des frais suit la m\u00eame r\u00e9glementation que ci-dessus, sauf dans le cas d\u2019une location inf\u00e9rieure \u00e0 trois mois, qui permet une d\u00e9duction totale des frais.<\/span> Les v\u00e9hicules utilitaires n&rsquo;ont quant \u00e0 eux pas d&rsquo;obligation de suivre cette r\u00e9glementation. On peut par cons\u00e9quent les utiliser \u00e0 titre priv\u00e9 sans avoir d\u2019avantage en nature imposable \u00e0 l\u2019IR.<\/p>\n<h3>Les d\u00e9penses somptuaires dans un contr\u00f4le fiscal<\/h3>\n<p><strong><span class=\"exergue\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-3865 alignright\" style=\"margin-left: 10px;\" title=\"expert-comptable : le r\u00f4le de conseil\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/06\/croissance-externe-4.png\" alt=\"contr\u00f4le fiscal : les d\u00e9penses somptuaires\" width=\"140\" height=\"139\" \/>Les d\u00e9penses dites somptuaires ne sont pas d\u00e9ductibles de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s<\/span><\/strong> lorsqu\u2019elles d\u00e9passent 18\u00a0300 euros (chasse, p\u00eache, r\u00e9sidence secondaire, entretien d\u2019un bateau, \u2026). On pourra cependant passer en charges certaines d\u00e9penses dans des cas particuliers. En cas de contr\u00f4le fiscal, il faudra bien \u00e9videmment montrer le caract\u00e8re professionnel de ces d\u00e9penses et le caract\u00e8re raisonnable du montant de la charge d\u00e9duite. <span class=\"exergue\">Il convient dans ce cas de prendre conseil car le fisc se trouve souvent tr\u00e8s pointilleux dans ce domaine.<\/span><\/p>\n<h2>Contr\u00f4le fiscal : peut-on \u00e9viter le redressement ?<\/h2>\n<p>La d\u00e9ductibilit\u00e9 de nombreuses d\u00e9penses\u00a0<span class=\"s1\">entra\u00eene des difficult\u00e9s parce qu\u2019elles\u00a0<\/span>servent \u00e0 la fois l\u2019entreprise et le dirigeant. Et c\u2019est bien \u00e9videmment sur celles-ci que les contr\u00f4leurs s\u2019attardent et seront le plus pointilleux. Lors d&rsquo;un contr\u00f4le fiscal, pour \u00e9viter tout redressement, quelques conseils sont bons \u00e0 suivre\u00a0:<\/p>\n<ul>\n<li><strong><span class=\"exergue\">Gardez vos justificatifs et vos m\u00e9thodes de calcul<\/span><\/strong> afin de pouvoir expliquer votre d\u00e9marche et votre bonne foi,<\/li>\n<li><strong><span class=\"exergue\">Discutez-en avec votre expert-comptable.<\/span><\/strong> Le conseil fiscal fait partie de sa mission. Il doit \u00e0 la fois vous informer sur la r\u00e9glementation et sur les optimisations possibles. Son m\u00e9tier lui permet d\u2019observer ce qui se fait et les cons\u00e9quences. Il est donc souvent assez averti sur ce qu\u2019il faut faire.<\/li>\n<li>Sachez qu\u2019un contr\u00f4le fiscal est souvent une affaire de point de vue, parfois un peu de compr\u00e9hension et <strong><span class=\"exergue\">quelques concessions permettent de s\u2019en sortir sans trop d\u2019\u00e9gratignures<\/span><\/strong>\u2026<\/li>\n<\/ul>\n<p class=\"p1\"><span class=\"s1\">Pour approfondir votre lecture, nous vous proposons de\u00a0d\u00e9couvrir les articles suivants sur le blog de Valoxy :<\/span><\/p>\n<ul class=\"ul1\">\n<li class=\"li1\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/controle-fiscal-a-la-demande\/\"><span class=\"s3\">Le contr\u00f4le fiscal \u00e0 la demande d\u2019une PME<\/span><\/a><\/span><\/li>\n<li class=\"li1\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/controle-fiscal-procedure-imposition-doffice\/\"><span class=\"s3\">Contr\u00f4le fiscal : la proc\u00e9dure d\u2019imposition d\u2019office<\/span><\/a><\/span><\/li>\n<li><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/verification-de-comptabilite\/\"><span class=\"s3\">La v\u00e9rification de comptabilit\u00e9 (ou contr\u00f4le fiscal)<\/span><\/a><\/span><\/li>\n<li class=\"li1\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/controle-fiscal-garanties-contribuable\/\"><span class=\"s3\">Contr\u00f4le fiscal : quelles garanties pour le contribuable ?<\/span><\/a><\/span><\/li>\n<li class=\"li1\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/controle-fiscal-demandes-de-justification-eclaircissement\/\"><span class=\"s3\">Contr\u00f4le fiscal : les demandes de justification et d\u2019\u00e9claircissement<\/span><\/a><\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019\u00e9tude des frais professionnels est l\u2019un des \u00e9l\u00e9ments les plus \u00e9tudi\u00e9s lors d&rsquo;un contr\u00f4le fiscal. En cette p\u00e9riode de cl\u00f4ture des comptes de nombreux dirigeants souhaitent limiter la base imposable de leur soci\u00e9t\u00e9 en transf\u00e9rant un maximum de charges sur&#8230;<\/p>\n","protected":false},"author":1,"featured_media":6431,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-7591","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>Contr\u00f4le fiscal : quelles charges imputer \u00e0 l&#039;entreprise ? | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"L\u2019analyse des frais professionnels est l\u2019un des \u00e9l\u00e9ments les plus scrut\u00e9s lors d&#039;un contr\u00f4le fiscal. 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