{"id":9926,"date":"2015-01-21T11:50:57","date_gmt":"2015-01-21T10:50:57","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=9926"},"modified":"2024-07-13T16:59:03","modified_gmt":"2024-07-13T14:59:03","slug":"option-a-l-ir-pour-une-societe-21012014avallau","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/option-a-l-ir-pour-une-societe-21012014avallau\/","title":{"rendered":"L\u2019option \u00e0 l\u2019IR, quel int\u00e9r\u00eat pour l&rsquo;entreprise ?"},"content":{"rendered":"<p>Les SA, SAS et SARL sont g\u00e9n\u00e9ralement impos\u00e9es \u00e0 l\u2019IS (imp\u00f4t sur les soci\u00e9t\u00e9s).\u00a0 Depuis 2008, la r\u00e9glementation leur permet <strong>d\u2019opter pour l\u2019imp\u00f4t sur le revenu (IR).<\/strong> L&rsquo;option \u00e0 l&rsquo;IR permet aux associ\u00e9s (ou actionnaires) de l\u2019entreprise <strong><span class=\"exergue\">d\u2019utiliser les \u00e9ventuelles pertes de l\u2019entreprise pour r\u00e9duire l\u2019imp\u00f4t sur le revenu de leur\u00a0foyer.<\/span><\/strong><\/p>\n<p>Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France explique dans cet article les cons\u00e9quences de l&rsquo;option \u00e0 l&rsquo;IR.<\/p>\n<h2>Comment choisir l\u2019option de la fiscalisation de sa soci\u00e9t\u00e9 \u00e0 l\u2019IR\u00a0?<\/h2>\n<p>Lorsqu\u2019il r\u00e9pond aux conditions permettant d&rsquo;opter pour l\u2019IR, <strong><span class=\"exergue\">il suffit au dirigeant d\u2019en faire la demande par courrier pour y avoir acc\u00e8s.<\/span><\/strong> Le courrier devra comporter les informations suivantes\u00a0:<\/p>\n<ul>\n<li>La d\u00e9nomination sociale de l\u2019entreprise,<\/li>\n<li>Le lieu du si\u00e8ge social lorsqu\u2019il est diff\u00e9rent du principal \u00e9tablissement,<\/li>\n<li>Le num\u00e9ro SIREN de l\u2019entreprise,<\/li>\n<li>La date d\u2019effet de l\u2019option \u00e0 l\u2019IR,<\/li>\n<li>La liste des associ\u00e9s \u00e0 la date d\u2019ouverture du premier exercice de mise en application de l\u2019option. Cette liste pr\u00e9cisera\u00a0:\n<ul>\n<li>Les noms et pr\u00e9noms (ou d\u00e9nominations sociales pour les personnes morales) et adresses de chaque associ\u00e9,<\/li>\n<li>La fonction exerc\u00e9e par chaque associ\u00e9 dans l\u2019entreprise (lorsqu&rsquo;il y a lieu)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4>Tous les associ\u00e9s doivent signer la demande d&rsquo;option<\/h4>\n<p><span class=\"exergue\"><div class=\"encadre-style\"> Pour \u00eatre recevable, l\u2019ensemble des associ\u00e9s,<\/span> (ou leur repr\u00e9sentant l\u00e9gal s&rsquo;il s&rsquo;agit d&rsquo;une personne morale\u00a0 &#8211; sauf pour les soci\u00e9t\u00e9s d\u2019investissement-) doit signer <span class=\"exergue\">la demande d\u2019option \u00e0 l\u2019IR.\u00a0<\/span><\/p>\n<p>Une demande d\u2019option \u00e0 l&rsquo;IR qui ne comprendrait pas l\u2019accord de l\u2019ensemble des associ\u00e9s serait r\u00e9put\u00e9e nulle. <strong><span class=\"exergue\">L\u2019imposition au r\u00e9gime de l\u2019IS serait appliqu\u00e9e de mani\u00e8re r\u00e9troactive.<strong><\/div><\/strong><\/span><\/strong><\/p>\n<p><strong>Remarque\u00a0:<\/strong> les \u00e9ventuelles soci\u00e9t\u00e9s d\u2019investissement (les participations de soci\u00e9t\u00e9s de capital-risque, des fonds communs de placement \u00e0 risque (FCPR), etc.) doivent figurer sur la liste au m\u00eame titre et avec les m\u00eames informations que les autres associ\u00e9s.<\/p>\n<p><strong>Attention :<\/strong> <em><span class=\"exergue\"><strong>le jeu des options peut parfois r\u00e9server de bien mauvaises surprises.<\/strong><\/span> Il s&rsquo;agira par exemple de fr\u00e8res associ\u00e9s d&rsquo;une SARL qui, flairant la bonne affaire, d\u00e9cident d&rsquo;opter pour le r\u00e9gime fiscal de la SARL de famille (permettant de soumettre le r\u00e9sultat de l&rsquo;entreprise \u00e0 l&rsquo;IR). Deux ans apr\u00e8s l&rsquo;option, un associ\u00e9 \u00e9tranger \u00e0 la famille acquiert quelques parts sociales dans la soci\u00e9t\u00e9. Aveugl\u00e9s par les avantages de l&rsquo;IR, les fr\u00e8res associ\u00e9s ne s&rsquo;aper\u00e7oivent pas que les conditions du r\u00e9gime fiscal de la SARL de famille viennent de tomber. En d\u00e9finitive, l&rsquo;administration fiscale s&rsquo;aper\u00e7oit du non respect des conditions deux ans plus tard. La soci\u00e9t\u00e9, outre le paiement r\u00e9troactif du montant de l&rsquo;IS, encourt de multiples p\u00e9nalit\u00e9s pour le retard. Cette illustration souligne<strong><span class=\"exergue\"> la n\u00e9cessit\u00e9, pour les associ\u00e9s, de contr\u00f4ler r\u00e9guli\u00e8rement que les conditions de l&rsquo;option sont toujours valides.<\/span><\/strong>\u00a0<\/em><\/p>\n<h2>Les conditions d\u2019acc\u00e8s pour l\u2019option \u00e0 l\u2019IR d\u2019une soci\u00e9t\u00e9 \u00e0 l\u2019<strong>IS<\/strong><\/h2>\n<p>Les soci\u00e9t\u00e9s \u00e0 responsabilit\u00e9 limit\u00e9e (<a title=\"10 raisons pour choisir de cr\u00e9er une SARL\" href=\"https:\/\/valoxy.org\/blog\/sarl-10-raisons-pour-la-choisir\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>SARL et EURL<\/strong><\/a>), soci\u00e9t\u00e9s par action simplifi\u00e9es (<a title=\"Pourquoi choisir le statut de la SAS ?\" href=\"https:\/\/valoxy.org\/blog\/sas-pourquoi-choisir-statut\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>SAS et SASU<\/strong><\/a>) et les soci\u00e9t\u00e9s anonymes (SA) qui sont habituellement impos\u00e9es \u00e0 l\u2019IS peuvent choisir l\u2019option \u00e0 l\u2019IR lorsqu\u2019elles remplissent les conditions suivantes\u00a0:<\/p>\n<ul>\n<li><img decoding=\"async\" class=\"alignright wp-image-2232 \" title=\"option \u00e0 l\u2019IR\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/03\/frais-generaux.png\" alt=\"option \u00e0 l\u2019IR\" width=\"136\" height=\"144\" \/>Exercer (\u00e0 titre principal) une activit\u00e9\u00a0:\n<ul>\n<li>Industrielle,<\/li>\n<li>Commerciale,<\/li>\n<li>Artisanale,<\/li>\n<li>Agricole,<\/li>\n<li>Lib\u00e9rale (\u00e0 condition qu\u2019elle ne concerne pas la gestion de son propre patrimoine mobilier et\/ou immobilier).<\/li>\n<\/ul>\n<\/li>\n<li>Ne pas \u00eatre cot\u00e9es en bourse,<\/li>\n<li>Exister depuis moins de 5 ans au moment de l\u2019option \u00e0 l\u2019IR,<\/li>\n<li>Employer moins de 50 salari\u00e9s,<\/li>\n<li>R\u00e9aliser un chiffre d\u2019affaires annuel ou avoir un total bilan inf\u00e9rieur \u00e0 10 millions d\u2019euros,<\/li>\n<li>Avoir au moins 50% des droits de vote d\u00e9tenus par des personnes physiques,<\/li>\n<li>Avoir au moins 34% des droits de vote d\u00e9tenus par une ou plusieurs personnes avec la qualit\u00e9 de dirigeant (g\u00e9rant, pr\u00e9sident, directeur g\u00e9n\u00e9ral, pr\u00e9sident directeur g\u00e9n\u00e9ral, pr\u00e9sident du conseil de surveillance ou membre du directoire).<\/li>\n<\/ul>\n<p>La demande d\u2019option \u00e0 l\u2019IR qui, pour rappel, doit \u00eatre sign\u00e9e par l\u2019ensemble des associ\u00e9s, <strong><span class=\"exergue\">doit \u00eatre faite aupr\u00e8s du service des imp\u00f4ts dont d\u00e9pend l\u2019entreprise dans les 3 premiers mois de l\u2019exercice pendant lequel l\u2019option prendra effet.<\/span><\/strong><\/p>\n<h2>Les cons\u00e9quences du choix de l\u2019option \u00e0 l\u2019IR<\/h2>\n<p><strong><span class=\"exergue\">Lorsqu\u2019une soci\u00e9t\u00e9 opte pour l\u2019IR, elle modifie son r\u00e9gime fiscal.<\/span><\/strong> Les cons\u00e9quences qui en d\u00e9coulent diff\u00e8rent selon la jeunesse de la soci\u00e9t\u00e9 ou si celle-ci a d\u00e9j\u00e0 cl\u00f4tur\u00e9 un ou plusieurs exercices.<\/p>\n<p><strong><span class=\"exergue\"><img decoding=\"async\" class=\"alignleft wp-image-2356 \" title=\"option \u00e0 l\u2019IR\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/03\/creation-dentreprise2.png\" alt=\"option \u00e0 l\u2019IR\" width=\"123\" height=\"166\" \/>Lorsque l\u2019option \u00e0 l\u2019IR a \u00e9t\u00e9 demand\u00e9e, elle devient applicable par tacite reconduction pour une p\u00e9riode de 5 exercices. Elle peut cependant se d\u00e9noncer avant la date butoir.<\/span><\/strong><\/p>\n<p><strong>Attention !<\/strong> Si les SARL, SAS et SA \u00e0 l\u2019IR n&rsquo;ont pas obligation de renouveler l&rsquo;option \u00e0 l&rsquo;IR pour chacun des 5 exercices, le choix du retour \u00e0 l&rsquo;IS est quand \u00e0 lui d\u00e9finitif.<\/p>\n<p>Au terme des cinq exercices, l\u2019option prendra fin sans pouvoir se renouveler. Cela entra\u00eenera, de fait, une soumission du r\u00e9sultat de la soci\u00e9t\u00e9 \u00e0 l\u2019IS.<\/p>\n<h2>L\u2019int\u00e9r\u00eat de l\u2019option<\/h2>\n<p>Pour les entreprises, comme pour les particuliers, il n\u2019existe pas de r\u00e9gime fiscal id\u00e9al. Lorsque le choix de l\u2019option \u00e0 l\u2019IR para\u00eet pertinent, il convient de simuler les diff\u00e9rents cas de figure avec un professionnel afin de comprendre les implications fiscales de ce choix. D\u2019une mani\u00e8re g\u00e9n\u00e9rale, \u00a0l\u2019option \u00e0 l\u2019IR peut \u00eatre avantageuse dans les cas suivants :<\/p>\n<ul>\n<li><strong><span class=\"exergue\">Le d\u00e9ficit de l\u2019entreprise peut \u00eatre imputable sur les revenus des associ\u00e9s et\/ou de leurs conjoints.<\/span><\/strong> Cette compensation se fait en fonction de leur quote-part et uniquement pour les revenus de m\u00eame nature.<\/li>\n<li>Dans certains cas, <strong><span class=\"exergue\">les d\u00e9ficits ou des cr\u00e9dits d\u2019imp\u00f4t sur les autres revenus (fonciers, agricoles, BNC, etc\u2026) peuvent diminuer le montant de l\u2019imp\u00f4t sur les b\u00e9n\u00e9fices.<\/span><\/strong><\/li>\n<li>L\u2019option \u00e0 l\u2019IR permet de revenir<strong><span class=\"exergue\"> \u00e0 tout moment \u00e0 l\u2019imposition \u00e0 l\u2019IS<\/span><\/strong> si cela devient plus avantageux, mais ce choix est irr\u00e9versible.<\/li>\n<\/ul>\n<p>Si vous avez besoin de conseils, Valoxy est l\u00e0 pour vous aider ! N&rsquo;h\u00e9sitez pas \u00e0 <a title=\"Cabinet d'expertise comptable Valoxy\" href=\"http:\/\/www.valoxy.org\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>faire appel \u00e0 notre cabinet<\/strong><\/a>, et un conseiller apportera les r\u00e9ponses \u00e0 vos questions. Vous pouvez \u00e9galement retrouver nos articles sur l\u2019option \u00e0 l\u2019IR sur le blog de Valoxy :<\/p>\n<ul>\n<li><a href=\"https:\/\/valoxy.org\/blog\/option-a-l-ir-effets-sarl-sas-20012014avallau\/\">SARL, SAS et SA les effets de l\u2019option \u00e0 l\u2019IR<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/choisir-entre-lis-ou-lir\/\">Choisir entre l\u2019IS ou l\u2019IR<\/a><\/li>\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\/sci-a-l-ir-ou-a-l-is-que-choisir\/\">SCI \u00e0 l\u2019IR ou \u00e0 l\u2019IS\u00a0: Que choisir\u00a0?<\/a><\/li>\n<li>Le changement de r\u00e9gime fiscal<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Les SA, SAS et SARL sont g\u00e9n\u00e9ralement impos\u00e9es \u00e0 l\u2019IS (imp\u00f4t sur les soci\u00e9t\u00e9s).\u00a0 Depuis 2008, la r\u00e9glementation leur permet d\u2019opter pour l\u2019imp\u00f4t sur le revenu (IR). L&rsquo;option \u00e0 l&rsquo;IR permet aux associ\u00e9s (ou actionnaires) de l\u2019entreprise d\u2019utiliser les \u00e9ventuelles&#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-9926","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>L\u2019option \u00e0 l\u2019IR, quel int\u00e9r\u00eat pour l&#039;entreprise ? | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"Les soci\u00e9t\u00e9s sont habituellement impos\u00e9es \u00e0 l\u2019IS. 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