Les cabinets relevant de l’impôt sur le revenu selon le régime de la déclaration contrôlée doivent télétransmettre, quelle que soit la date de clôture de leur exercice, leur déclaration de résultats au plus tard le 2e jour ouvré suivant le 1er mai. Cette année, la déclaration des résultats de 2017 peut donc être déposée jusqu’au 3 mai 2018. Il en va de même pour les cabinets soumis à l’impôt sur les sociétés dont l’exercice coïncide avec l’année civile.
Bonne nouvelle ! Un délai supplémentaire de 15 jours est accordé aux cabinets. Les déclarations de résultats pourront donc être envoyées jusqu’au 18 mai 2018. La déclaration n° 1330-CVAE est également concernée par ce report. Les autres déclarations fiscales annuelles des cabinets doivent, quant à elles, toujours être souscrites pour le 3 mai 2018 (cf. tableau ci-dessous).
À savoir : les cabinets soumis à l’impôt sur les sociétés qui ne clôturent pas leur exercice au 31 décembre doivent déposer leur déclaration de résultats dans les 3 mois suivant cette clôture. Ces cabinets bénéficient également d’un délai supplémentaire de 15 jours.
Cabinets à l’impôt sur le revenu (BNC) | • Déclaration de résultats n° 2035 (déclaration contrôlée) |
18 mai 2018 |
Cabinets à l’impôt sur les sociétés | • Déclaration de résultats n° 2065 – exercice clos le 31 décembre 2017 – absence de clôture d’exercice en 2017 |
18 mai 2018 |
Impôts locaux | • Déclaration de CFE n° 1447-M • Déclaration n° 1330-CVAE • Déclaration de liquidation et de régularisation de la CVAE 2017 n° 1329-DEF |
3 mai 2018 18 mai 2018 3 mai 2018 |
Taxe sur la valeur ajoutée | • Déclaration de régularisation CA12 (régime simplifié de TVA) – exercice clos le 31 décembre 2017 |
3 mai 2018 |
Sociétés civiles immobilières | • Déclaration de résultats n° 2072 | 18 mai 2018 |
Sociétés civiles de moyens | • Déclaration de résultats n° 2036 | 18 mai 2018 |
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