Les cabinets implantés dans les « zones franches urbaines – territoires entrepreneurs » (ZFU-TE) peuvent bénéficier d’une exonération d’impôt sur leurs bénéfices. Un dispositif dont les conditions et l’étendue ont été aménagées par la dernière loi de finances rectificative pour les cabinets qui créent ou implantent une activité en ZFU-TE depuis le 1er janvier 2015. À ce titre, l’administration fiscale a apporté des précisions sur la clause d’emploi ou d’embauche locale que ces cabinets doivent respecter.
Rappel : les cabinets doivent soit employer au moins 50 % de salariés en CDI ou CDD (d’au moins 12 mois) résidant dans une ZFU-TE ou un quartier prioritaire de la politique de la ville (QPPV) de l’unité urbaine dans laquelle est située la ZFU-TE, soit embaucher depuis leur implantation en zone au moins 50 % de salariés respectant les conditions de contrat et de résidence précitées.
Et bonne nouvelle ! L’administration n’exige pas que cette clause soit remplie dès le premier salarié mais seulement à partir du deuxième.
Précision : les cabinets qui n’emploient pas de salariés ou qui n’emploient qu’un seul salarié bénéficient de l’exonération fiscale sans faire application de la clause d’emploi ou d’embauche locale.
En pratique, le salarié doit résider depuis au moins 3 mois consécutifs dans le périmètre éligible. Cette durée s’apprécie à la date de création ou d’implantation du cabinet en zone pour les salariés déjà employés ou à la date d’effet de leur embauche pour les autres. Point important, la qualité de résident est définitivement acquise. Le lieu de résidence des salariés n’a donc pas à faire l’objet d’un nouvel examen à chaque clôture de l’exercice au titre duquel l’exonération s’applique. Si un salarié déménage en dehors du périmètre éligible, le cabinet peut toujours le comptabiliser parmi les résidents en zone.
À noter : le cabinet doit préciser dans un état de suivi à joindre à sa déclaration de résultats le nombre de salariés employés et embauchés dans chaque ZFU-TE où il est implanté, ainsi que le nombre de salariés pouvant être considérés comme résidant dans le périmètre éligible.
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