Les petites et moyennes structures au sens communautaire (moins de 250 salariés et chiffre d’affaires n’excédant pas 50 M€ ou total du bilan inférieur à 43 M€) imposées selon un régime réel ou relevant d’un régime temporaire d’exonération peuvent bénéficier d’un crédit d’impôt au titre de leurs dépenses de prospection commerciale, c’est-à-dire celles engagées en vue d’exporter leurs services ou leurs biens. Sont notamment concernés les cabinets soumis à l’impôt sur le revenu selon le régime de la déclaration contrôlée.
À savoir : les sociétés exerçant une activité libérale réglementée (Sel, sociétés en participation, SPFPL…) peuvent également prétendre à cet avantage fiscal, quels que soient le nombre de leurs salariés et le montant de leur chiffre d’affaires ou de leur total du bilan.
En pratique, l’octroi de ce crédit d’impôt est subordonné au recrutement d’une personne ou au recours à un volontaire international en entreprise affecté au développement des exportations. Il est égal à 50 % des dépenses éligibles exposées au cours des 24 mois suivant l’embauche, dans la limite de 40 000 €. Mais attention, cet avantage fiscal ne peut être obtenu qu’une seule fois par cabinet.
Précision : parmi les dépenses éligibles, figurent les frais et indemnités de déplacement et d’hébergement ou encore les dépenses de participation à des salons.
Le texte initial du projet de loi de finances pour 2017 prévoyait de supprimer ce crédit d’impôt pour les périodes d’imposition et exercices ouverts à compter du 1er janvier 2017. Mais les députés viennent de revenir sur cette suppression en adoptant un amendement qui le maintient. Alors, suppression ou maintien ? Réponse en fin d’année lors de l’adoption définitive de la loi…
Art. 13, projet de loi de finances pour 2017, n° 4061, enregistré à l’Assemblée nationale le 28 septembre 2016
Art. 13, projet de loi de finances pour 2017, adopté le 25 octobre 2016 en 1re lecture par l’Assemblée nationale (1re partie)
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