{"id":1685,"date":"2022-02-25T08:00:03","date_gmt":"2022-02-25T07:00:03","guid":{"rendered":"https:\/\/blanc-experts-comptables.com\/?p=1685"},"modified":"2023-05-09T16:12:43","modified_gmt":"2023-05-09T14:12:43","slug":"l-amortissement-fiscal-des-fonds-commerciaux-acquis-entre-2022-et-2025","status":"publish","type":"post","link":"https:\/\/blanc-experts-comptables.com\/?p=1685","title":{"rendered":"L\u2019amortissement fiscal des fonds commerciaux acquis entre 2022 et 2025"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1685\" class=\"elementor elementor-1685\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f9b0a26 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f9b0a26\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-cabfaf5\" data-id=\"cabfaf5\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d3f9147 elementor-widget elementor-widget-heading\" data-id=\"d3f9147\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">L'actualit\u00e9 du mois de f\u00e9vrier 2022<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b0489ad elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b0489ad\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b250e5a\" data-id=\"b250e5a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-949d6b7 elementor-widget elementor-widget-heading\" data-id=\"949d6b7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Actualit\u00e9s fiscales<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-becd443 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"becd443\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3e667c2\" data-id=\"3e667c2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-808bca7 elementor-widget elementor-widget-heading\" data-id=\"808bca7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">L\u2019amortissement fiscal des fonds commerciaux acquis entre 2022 et 2025<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-bbbe657 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bbbe657\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d61a57d\" data-id=\"d61a57d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e19720e elementor-widget elementor-widget-text-editor\" data-id=\"e19720e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La loi de finances pour 2022 admet, par d\u00e9rogation, la d\u00e9duction fiscale de l\u2019amortissement des fonds commerciaux acquis entre 2022 et 2025.<\/p><p>Cette mesure s\u2019applique : <br \/>\u2022 aux petites entreprises soumises \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s et aux entreprises relevant de l\u2019imp\u00f4t sur le revenu suivant un r\u00e9gime r\u00e9el BIC d\u00e8s lors qu\u2019elles sont tenues au respect du plan comptable g\u00e9n\u00e9ral ;<br \/>\u2022 aux fonds commerciaux acquis, \u00e0 l\u2019exclusion donc des fonds cr\u00e9\u00e9s ;<br \/>\u2022 au prix de revient du fonds commercial, mais pas aux \u00e9l\u00e9ments du fonds de commerce faisant l\u2019objet d\u2019une inscription s\u00e9par\u00e9e en comptabilit\u00e9.<\/p><p>Tous les fonds commerciaux amortis en comptabilit\u00e9 b\u00e9n\u00e9ficient du m\u00eame r\u00e9gime. La dur\u00e9e d\u2019amortissement est estim\u00e9e \u00e0 10 ans. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>L&rsquo;actualit\u00e9 du mois de f\u00e9vrier 2022 Actualit\u00e9s fiscales L\u2019amortissement fiscal des fonds commerciaux acquis entre 2022 et 2025 La loi de finances pour 2022 admet, par d\u00e9rogation, la d\u00e9duction fiscale de l\u2019amortissement des fonds commerciaux acquis entre 2022 et 2025. Cette mesure s\u2019applique : \u2022 aux petites entreprises soumises \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s et [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_seopress_robots_follow":"","_seopress_robots_imageindex":"","_seopress_robots_snippet":"","_seopress_robots_primary_cat":"none","_seopress_robots_breadcrumbs":"","_seopress_robots_freeze_modified_date":"","_seopress_robots_custom_modified_date":"","_seopress_robots_canonical":"","_seopress_social_fb_title":"","_seopress_social_fb_desc":"","_seopress_social_fb_img":"","_seopress_social_fb_img_attachment_id":0,"_seopress_social_fb_img_width":0,"_seopress_social_fb_img_height":0,"_seopress_social_twitter_title":"","_seopress_social_twitter_desc":"","_seopress_social_twitter_img":"","_seopress_social_twitter_img_attachment_id":0,"_seopress_social_twitter_img_width":0,"_seopress_social_twitter_img_height":0,"_seopress_redirections_value":"","_seopress_redirections_enabled":"","_seopress_redirections_enabled_regex":"","_seopress_redirections_logged_status":"","_seopress_redirections_param":"","_seopress_redirections_type":301,"_seopress_analysis_target_kw":"","_seopress_news_disabled":"","_seopress_video_disabled":"","_seopress_video":[],"_seopress_pro_schemas_manual":[],"_seopress_pro_rich_snippets_disable_all":"","_seopress_pro_rich_snippets_disable":[],"_seopress_pro_schemas":[],"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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