{"id":587,"date":"2026-01-10T16:49:21","date_gmt":"2026-01-10T15:49:21","guid":{"rendered":"https:\/\/prospective-eac.com\/?p=587"},"modified":"2026-01-10T16:49:23","modified_gmt":"2026-01-10T15:49:23","slug":"les-decisions-a-impact-fiscal-a-prendre-avant-la-fin-de-lannee","status":"publish","type":"post","link":"https:\/\/prospective-eac.com\/index.php\/2026\/01\/10\/les-decisions-a-impact-fiscal-a-prendre-avant-la-fin-de-lannee\/","title":{"rendered":"LES DECISIONS A IMPACT FISCAL A PRENDRE AVANT LA FIN DE L&#8217;ANNEE"},"content":{"rendered":"\n<p>Plusieurs d\u00e9cisions ouvrent encore, jusqu\u2019au 31\/12\/2025, des opportunit\u00e9s de restitution ou de correction pour les entreprises.<\/p>\n\n\n\n<p>1\ufe0f\u20e3 Carry-back La cr\u00e9ance devenue restituable devait \u00eatre rembours\u00e9e spontan\u00e9ment. Si ce n\u2019est pas fait pour une option 2015, r\u00e9clamation possible jusqu\u2019au 31\/12\/2025. Idem en cas de rehaussement : r\u00e9clamation possible pour les imp\u00f4ts rectifi\u00e9s en 2023.<\/p>\n\n\n\n<p>2\ufe0f\u20e3 Majoration des non-adh\u00e9rents (BIC\/BNC\/BA) La CEDH a jug\u00e9 la majoration contraire \u00e0 la Convention europ\u00e9enne. Les contribuables peuvent r\u00e9clamer la restitution du suppl\u00e9ment pay\u00e9, notamment pour les revenus 2022 (jusqu\u2019au 31\/12\/2025). <\/p>\n\n\n\n<p>3\ufe0f\u20e3 Cr\u00e9dit d\u2019imp\u00f4t recherche Les d\u00e9penses sous-trait\u00e9es sont \u00e9ligibles m\u00eame si elles ne constituent pas en elles-m\u00eames une op\u00e9ration de recherche ou sont pay\u00e9es par un tiers. R\u00e9clamation possible jusqu\u2019au 31\/12\/2025 pour le CIR 2022. <\/p>\n\n\n\n<p>4\ufe0f\u20e3 Suramortissement Le Conseil d\u2019\u00c9tat permet d\u00e9sormais d\u2019opter a posteriori dans le d\u00e9lai de r\u00e9clamation. Correction possible jusqu\u2019au 31\/12\/2025 pour l\u2019IR ou l\u2019IS 2023. <\/p>\n\n\n\n<p>5\ufe0f\u20e3 Plus-values (art. 238 quindecies) L\u2019activit\u00e9 doit avoir \u00e9t\u00e9 exerc\u00e9e 5 ans, peu importe l\u2019anciennet\u00e9 du fonds c\u00e9d\u00e9. Les refus fond\u00e9s sur ce crit\u00e8re peuvent \u00eatre contest\u00e9s jusqu\u2019au 31\/12\/2025. <\/p>\n\n\n\n<p>6\ufe0f\u20e3 Taxe sur les bureaux Exon\u00e9ration d\u00e8s 2025 pour les locaux vacants transform\u00e9s en logements si la demande d\u2019autorisation a \u00e9t\u00e9 d\u00e9pos\u00e9e en 2024 et d\u00e9livr\u00e9e apr\u00e8s le 1\/1\/2025. <\/p>\n\n\n\n<p>#Fiscalit\u00e9 #Entreprise #Actualit\u00e9<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Plusieurs d\u00e9cisions ouvrent encore, jusqu\u2019au 31\/12\/2025, des opportunit\u00e9s de restitution ou de correction pour les entreprises. 1\ufe0f\u20e3 Carry-back La cr\u00e9ance devenue restituable devait \u00eatre rembours\u00e9e spontan\u00e9ment. Si ce n\u2019est pas&hellip;<a href=\"https:\/\/prospective-eac.com\/index.php\/2026\/01\/10\/les-decisions-a-impact-fiscal-a-prendre-avant-la-fin-de-lannee\/\" class=\"more-link\"><span class=\"more-button\">Continue reading<span class=\"screen-reader-text\">LES DECISIONS A IMPACT FISCAL A PRENDRE AVANT LA FIN DE L&#8217;ANNEE<\/span><\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-587","post","type-post","status-publish","format-standard","hentry","category-non-classe"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/prospective-eac.com\/index.php\/wp-json\/wp\/v2\/posts\/587","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/prospective-eac.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/prospective-eac.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/prospective-eac.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/prospective-eac.com\/index.php\/wp-json\/wp\/v2\/comments?post=587"}],"version-history":[{"count":1,"href":"https:\/\/prospective-eac.com\/index.php\/wp-json\/wp\/v2\/posts\/587\/revisions"}],"predecessor-version":[{"id":588,"href":"https:\/\/prospective-eac.com\/index.php\/wp-json\/wp\/v2\/posts\/587\/revisions\/588"}],"wp:attachment":[{"href":"https:\/\/prospective-eac.com\/index.php\/wp-json\/wp\/v2\/media?parent=587"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/prospective-eac.com\/index.php\/wp-json\/wp\/v2\/categories?post=587"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/prospective-eac.com\/index.php\/wp-json\/wp\/v2\/tags?post=587"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}