Une ordonnance vient de confirmer plusieurs allègements concernant les obligations déclaratives à la charge des cabinets en matière fiscale. Présentation des principales mesures.
CICE
L’administration fiscale a autorisé les cabinets à déclarer certains crédits et réductions d’impôt calculés au titre des dépenses exposées en 2014 sur un nouvel imprimé récapitulatif n° 2069-RCI au lieu de déposer un formulaire spécifique pour chaque avantage fiscal.
Précision : sont concernés le crédit d’impôt compétitivité emploi (n° 2079-CICE), le crédit d’impôt apprentissage (n° 2079-A), le crédit d’impôt formation du dirigeant (n° 2079-FCE), le crédit d’impôt pour rachat d’une société par ses salariés (n° 2079-RS) et la réduction d’impôt mécénat (n° 2069-M).
En attendant la suppression définitive du dépôt de ces formulaires par décret, l’ordonnance en tire les conséquences pour le CICE calculé au titre des exercices clos à compter du 31 décembre 2015. Elle indique ainsi que le délai de reprise de l’administration s’exercera jusqu’à la fin de la 3e année suivant celle du dépôt de l’imprimé récapitulatif et non plus du formulaire spécifique.
Déclarations professionnelles
Déjà commentée par l’administration fiscale, la mesure visant à harmoniser les dates de dépôt des déclarations de résultats et de cotisation foncière des entreprises est confirmée. Ces déclarations doivent désormais uniformément être déposées au plus tard le 2e jour ouvré suivant le 1er mai.
Rappel : s’agissant de la déclaration de résultats, sont visés les cabinets relevant de l’impôt sur le revenu dans la catégorie des bénéfices non commerciaux (BNC) selon le régime de la déclaration contrôlée ainsi que ceux soumis à l’impôt sur les sociétés qui clôturent leur exercice au 31 décembre ou qui ne clôturent pas d’exercice au cours de l’année.
État de suivi des plus-values
Lorsque les opérations de fusion sont placées sous le régime spécial, les sociétés doivent joindre à leur déclaration de résultat un état de suivi des plus-values en report d’imposition. L’obligation d’y mentionner la valeur du mali technique de fusion est supprimée. Mesure qui s’applique aux états de suivi joints aux déclarations de résultats des exercices clos à compter du 20 juin 2015.
IFU
Les cabinets qui ont versé des revenus mobiliers (dividendes, intérêts…) doivent en principe souscrire annuellement, et pour chaque bénéficiaire, un imprimé fiscal unique (IFU) faisant état des sommes payées l’année précédente. Les distributions entre sociétés d’un même groupe fiscal intégré, mises en paiement depuis le 1er janvier 2015, ne nécessitent plus de produire cet imprimé.
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