Les professionnels libéraux, titulaires de bénéfices non commerciaux, peuvent déduire de leurs revenus professionnels, sous certaines conditions, les charges qu’ils supportent pour leur protection sociale personnelle.
À noter : sont visés les régimes obligatoires de base d’assurance maladie, maternité, vieillesse et d’allocations familiales, les régimes obligatoires complémentaires d’assurance vieillesse et d’assurance invalidité-décès, les régimes facultatifs complémentaires de prévoyance (malade, décès, invalidité), de retraite et de perte d’emploi subie ainsi que les contrats d’assurance-groupe (retraite, prévoyance complémentaire, perte d’emploi subie).
Toutefois, les règles de déduction diffèrent selon qu’il s’agit de cotisations sociales versées au titre des régimes obligatoires ou des régimes facultatifs. Les premières sont déductibles en totalité tandis que les secondes ne le sont que dans certaines limites. En effet, la déduction des cotisations relatives aux régimes facultatifs est soumise à un plafonnement déterminé en fonction du plafond annuel des de la Sécurité sociale (Pass) et du bénéfice imposable.
Précision : des limites spécifiques sont prévues pour chaque type de garantie (assurance vieillesse, prévoyance, perte d’emploi).
S’agissant des indemnités perçues par le professionnel libéral au titre d’un régime facultatif, elles sont traitées fiscalement comme des revenus de remplacement. En conséquence, elles doivent être prises en compte pour la détermination du revenu imposable, sauf exceptions. Et l’administration fiscale vient de préciser que cette imposition s’applique, peu importe que les cotisations versées dans le cadre de ce régime facultatif aient été ou non effectivement déduites. En pratique, ces indemnités sont donc imposables à l’impôt sur le revenu même si le professionnel libéral n’a pas pu déduire l’intégralité de ses cotisations en raison du mécanisme de plafonnement.
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