{"id":15209,"date":"2025-12-09T12:36:04","date_gmt":"2025-12-09T12:36:04","guid":{"rendered":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/2025\/12\/09\/vos-actualites-fiscales\/"},"modified":"2025-12-09T12:36:04","modified_gmt":"2025-12-09T12:36:04","slug":"vos-actualites-fiscales","status":"publish","type":"post","link":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/2025\/12\/09\/vos-actualites-fiscales\/","title":{"rendered":"Vos actualit\u00e9s fiscales"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Modification de la fiscalit\u00e9 des SEL, g\u00e9n\u00e9ralisation de la d\u00e9mat\u00e9rialisation des demandes de rescrit : le point sur ces nouveaut\u00e9s.\u00a0<\/strong><\/p>\n<h2 class=\"pg-simple-text__title\" style=\"text-align: justify;\">Cons\u00e9quences du changement de r\u00e9gime fiscal applicable aux associ\u00e9s de soci\u00e9t\u00e9s d&rsquo;exercice lib\u00e9ral (SEL)<\/h2>\n<p style=\"text-align: justify;\">Le Conseil d\u2019\u00c9tat a modifi\u00e9 le r\u00e9gime fiscal des associ\u00e9s de SEL. D\u00e9sormais, les r\u00e9mun\u00e9rations issues de leur activit\u00e9 lib\u00e9rale sont impos\u00e9es en b\u00e9n\u00e9fices non commerciaux (BNC), et non plus en traitements et salaires. Jusqu\u2019aux revenus de 2023, ces r\u00e9mun\u00e9rations \u00e9taient soumises \u00e0 la retenue \u00e0 la source par l\u2019employeur. \u00c0 partir des revenus de 2024, les associ\u00e9s doivent d\u00e9clarer leurs revenus via le formulaire 2035-SD (BNC). Ce changement impacte donc les d\u00e9clarations fiscales et le pr\u00e9l\u00e8vement \u00e0 la source.<\/p>\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-fe48e5de wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-white-color has-text-color has-background has-link-color wp-element-button\" href=\"https:\/\/www.impots.gouv.fr\/actualite\/consequences-du-changement-de-regime-fiscal-applicable-aux-associes-de-societes-dexercice\" style=\"border-radius:8px;background-color:#114d61\" target=\"_blank\" rel=\"noreferrer noopener\">EN SAVOIR PLUS<\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<h2 class=\"pg-simple-text__title\" style=\"text-align: justify;\">G\u00e9n\u00e9ralisation de la d\u00e9mat\u00e9rialisation des demandes de rescrit pour les professionnels<\/h2>\n<div class=\"pg-simple-text\">\n<div class=\"page-simple-body__wrapper\">\n<div class=\"pg-simple-text__body\">\n<p style=\"text-align: justify;\">Le rescrit fiscal permet aux contribuables d\u2019obtenir une r\u00e9ponse officielle de l\u2019administration sur l\u2019interpr\u00e9tation d\u2019un texte fiscal ou leur situation sp\u00e9cifique. Cette proc\u00e9dure s\u00e9curise les professionnels, particuliers, associations et collectivit\u00e9s en couvrant l\u2019ensemble des imp\u00f4ts, droits et taxes du code g\u00e9n\u00e9ral des imp\u00f4ts (CGI). D\u00e9sormais, les demandes de rescrit peuvent \u00eatre effectu\u00e9es en ligne.<\/p>\n<\/div>\n<\/div>\n<\/div>\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-fe48e5de wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-white-color has-text-color has-background has-link-color wp-element-button\" href=\"https:\/\/www.impots.gouv.fr\/actualite\/generalisation-de-la-dematerialisation-des-demandes-de-rescrit-pour-les-professionnels\" style=\"border-radius:8px;background-color:#a81815\" target=\"_blank\" rel=\"noreferrer noopener\">EN SAVOIR PLUS<\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Modification de la fiscalit\u00e9 des SEL, g\u00e9n\u00e9ralisation de la d\u00e9mat\u00e9rialisation des demandes de rescrit : le point sur ces nouveaut\u00e9s.\u00a0 Cons\u00e9quences du changement de r\u00e9gime fiscal<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[47],"tags":[],"class_list":["post-15209","post","type-post","status-publish","format-standard","hentry","category-actualites"],"_links":{"self":[{"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/posts\/15209","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/comments?post=15209"}],"version-history":[{"count":1,"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/posts\/15209\/revisions"}],"predecessor-version":[{"id":15796,"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/posts\/15209\/revisions\/15796"}],"wp:attachment":[{"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/media?parent=15209"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/categories?post=15209"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/tags?post=15209"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}