La loi de finances pour 2021 a créé et aménagé deux dispositifs fiscaux visant à soutenir les entreprises. Des entreprises particulièrement touchées par la crise sanitaire liée au Covid-19.
Le premier dispositif concerné est un nouveau crédit d’impôt de 30 % en faveur des ménages qui souscrivent, jusqu’au 31 décembre 2022, un premier abonnement de presse (journal, publication de périodicité au maximum trimestrielle, service de presse en ligne, présentant le caractère d’information politique et générale) d’une durée minimale de 12 mois.
Déjà existant, le second dispositif, baptisé IR-PME ou Madelin, est une réduction d’impôt en faveur des contribuables qui souscrivent, jusqu’au 31 décembre 2021, au capital de PME ou des parts de fonds commun de placement dans l’innovation (FCPI) ou de fonds d’investissement de proximité (FIP). Une réduction d’impôt dont le taux a été revalorisé pour atteindre 25 %.
Toutefois, pour que ces dispositifs fiscaux soient effectifs, il fallait un avis favorable de la Commission européenne. Avis favorable qui vient enfin d’être donné ! Ce qui a permis aux pouvoirs publics, via des décrets, de fixer la date d’entrée en vigueur de ces dispositifs au 9 mai 2021.
Les contribuables ont donc encore quelques mois pour pouvoir profiter de ces avantages fiscaux.
Décret n° 2021-559 du 6 mai 2021, JO du 8
Décret n° 2021-560 du 7 mai 2021, JO du 8
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