{"id":15804,"date":"2025-12-09T12:36:06","date_gmt":"2025-12-09T12:36:06","guid":{"rendered":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/2025\/12\/09\/actualisation-du-taux-dinteret-plafond-deductible-fiscalement-pour-les-comptes-courants-dassocies\/"},"modified":"2025-12-09T12:36:06","modified_gmt":"2025-12-09T12:36:06","slug":"actualisation-du-taux-dinteret-plafond-deductible-fiscalement-pour-les-comptes-courants-dassocies","status":"publish","type":"post","link":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/2025\/12\/09\/actualisation-du-taux-dinteret-plafond-deductible-fiscalement-pour-les-comptes-courants-dassocies\/","title":{"rendered":"Actualisation du taux d\u2019int\u00e9r\u00eat plafond d\u00e9ductible fiscalement pour les comptes courants d\u2019associ\u00e9s"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Les int\u00e9r\u00eats servis aux associ\u00e9s ou actionnaires \u00e0 raison des sommes qu\u2019ils laissent ou mettent \u00e0 la disposition de la soci\u00e9t\u00e9 en sus de leur part du capital, ne sont d\u00e9ductibles, quelle que soit la forme de la soci\u00e9t\u00e9, que dans une certaine limite pour la d\u00e9termination du r\u00e9sultat fiscal.<\/strong><\/p>\n<p style=\"text-align: justify;\">Cette limitation concerne l\u2019ensemble des sommes laiss\u00e9es ou mises \u00e0 la disposition de la soci\u00e9t\u00e9 par tous les associ\u00e9s (dirigeants ou non) et s\u2019applique non seulement aux soci\u00e9t\u00e9s passibles de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s, mais aussi aux soci\u00e9t\u00e9s non passibles de cet imp\u00f4t d\u00e8s lors qu\u2019elles exercent une activit\u00e9 industrielle ou commerciale.<\/p>\n<p style=\"text-align: justify;\">Les taux ont \u00e9t\u00e9 mis \u00e0 jour le 12 f\u00e9vrier.\u00a0<\/p>\n<p style=\"text-align: justify;\">Le tableau suivant indique les taux de r\u00e9f\u00e9rence que pourront utiliser les entreprises pour le plafonnement de la d\u00e9ductibilit\u00e9 des int\u00e9r\u00eats vers\u00e9s au cours d\u2019exercices de douze mois clos du 31 d\u00e9cembre 2024 au 30 mars 2025.<\/p>\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" src=\"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/wp-content\/uploads\/2025\/03\/tableau-1.jpg\" alt=\"\" class=\"wp-image-19459\"\/><\/figure>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les int\u00e9r\u00eats servis aux associ\u00e9s ou actionnaires \u00e0 raison des sommes qu\u2019ils laissent ou mettent \u00e0 la disposition de la soci\u00e9t\u00e9 en sus de leur part<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":1,"featured_media":15805,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[47],"tags":[],"class_list":["post-15804","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites"],"_links":{"self":[{"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/posts\/15804","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=15804"}],"version-history":[{"count":0,"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/posts\/15804\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/media\/15805"}],"wp:attachment":[{"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/media?parent=15804"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/categories?post=15804"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/tags?post=15804"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}