@socialgouv/fiches-vdd 2.1449.0 → 2.1450.0
This diff represents the content of publicly available package versions that have been released to one of the supported registries. The information contained in this diff is provided for informational purposes only and reflects changes between package versions as they appear in their respective public registries.
- package/CHANGELOG.md +7 -0
- package/data/associations/index.json +226 -226
- package/data/index.json +78567 -78545
- package/data/particuliers/F10256.json +21 -2
- package/data/particuliers/F10342.json +21 -2
- package/data/particuliers/F1101.json +21 -2
- package/data/particuliers/F11616.json +21 -2
- package/data/particuliers/F12210.json +21 -2
- package/data/particuliers/F12842.json +89 -1
- package/data/particuliers/F1461.json +1 -1
- package/data/particuliers/F160.json +101 -104
- package/data/particuliers/F16033.json +21 -2
- package/data/particuliers/F163.json +21 -2
- package/data/particuliers/F165.json +21 -2
- package/data/particuliers/F167.json +21 -2
- package/data/particuliers/F17180.json +21 -2
- package/data/particuliers/F17452.json +2 -2
- package/data/particuliers/F17578.json +162 -62
- package/data/particuliers/F17665.json +317 -39
- package/data/particuliers/F18734.json +21 -2
- package/data/particuliers/F1986.json +729 -152
- package/data/particuliers/F19948.json +21 -2
- package/data/particuliers/F200.json +21 -2
- package/data/particuliers/F20520.json +21 -2
- package/data/particuliers/F2082.json +202 -96
- package/data/particuliers/F21760.json +21 -2
- package/data/particuliers/F218.json +21 -2
- package/data/particuliers/F2248.json +71 -2
- package/data/particuliers/F2411.json +1 -1
- package/data/particuliers/F2499.json +21 -2
- package/data/particuliers/F2500.json +21 -2
- package/data/particuliers/F2881.json +220 -1542
- package/data/particuliers/F2951.json +21 -2
- package/data/particuliers/F31877.json +14 -1
- package/data/particuliers/F32010.json +21 -2
- package/data/particuliers/F32191.json +21 -2
- package/data/particuliers/F32748.json +21 -2
- package/data/particuliers/F32884.json +3 -3
- package/data/particuliers/F33658.json +14 -1
- package/data/particuliers/F33956.json +21 -2
- package/data/particuliers/F33967.json +21 -2
- package/data/particuliers/F34068.json +21 -2
- package/data/particuliers/F34635.json +709 -516
- package/data/particuliers/F34649.json +21 -2
- package/data/particuliers/F34696.json +21 -2
- package/data/particuliers/F34781.json +21 -2
- package/data/particuliers/F35011.json +35 -0
- package/data/particuliers/F35111.json +3 -3
- package/data/particuliers/F37400.json +89 -1
- package/data/particuliers/F704.json +21 -2
- package/data/particuliers/F725.json +21 -2
- package/data/particuliers/F732.json +21 -2
- package/data/particuliers/F748.json +21 -2
- package/data/particuliers/R72878.json +324 -0
- package/data/particuliers/index.json +5458 -5457
- package/data/professionnels/F17452.json +2 -2
- package/data/professionnels/F17578.json +162 -62
- package/data/professionnels/F17665.json +317 -39
- package/data/professionnels/F20558.json +1 -1
- package/data/professionnels/F23547.json +99 -2
- package/data/professionnels/F31188.json +1220 -221
- package/data/professionnels/F33414.json +8 -8
- package/data/professionnels/F36721.json +6 -6
- package/data/professionnels/F37901.json +18 -18
- package/data/professionnels/F37982.json +1 -1
- package/data/professionnels/F38065.json +368 -158
- package/data/professionnels/F38106.json +2 -2
- package/data/professionnels/F38154.json +186 -3
- package/data/professionnels/F38337.json +1 -1
- package/data/professionnels/F38791.json +2 -2
- package/data/professionnels/R39939.json +1 -1
- package/data/professionnels/R39946.json +1 -1
- package/data/professionnels/R42637.json +1 -1
- package/data/professionnels/R42638.json +1 -1
- package/data/professionnels/R50462.json +6 -6
- package/data/professionnels/R62929.json +20 -5
- package/data/professionnels/R67297.json +3 -3
- package/data/professionnels/R67432.json +4 -4
- package/data/professionnels/R67994.json +106 -2
- package/data/professionnels/index.json +2398 -2398
- package/package.json +1 -1
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"text": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044992166, https://www.legifrance.gouv.fr/loda/id/LEGITEXT000020083856/, https://www.legifrance.gouv.fr/loda/id/JORFTEXT000000250574/, http://bofip.impots.gouv.fr/bofip/6385-PGP, http://bofip.impots.gouv.fr/bofip/7237-PGP, https://www.urssaf.fr/files/live/sites/urssaffr/files/outils-documentation/outils/lettres-circulaires/2009/ref_lc2009-091.pdf, https://www.enseignementsup-recherche.gouv.fr/sites/default/files/content_migration/document/CIRC_ACOSS-2015-0000048_908651.pdf"
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"text": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044992166, https://bofip.impots.gouv.fr/bofip/5356-PGP.html/identifiant=BOI-BIC-CHAMP-80-20-20-10-20250716, https://www.legifrance.gouv.fr/loda/id/LEGITEXT000020083856/, https://www.legifrance.gouv.fr/loda/id/JORFTEXT000000250574/, http://bofip.impots.gouv.fr/bofip/6385-PGP, http://bofip.impots.gouv.fr/bofip/7237-PGP, https://www.urssaf.fr/files/live/sites/urssaffr/files/outils-documentation/outils/lettres-circulaires/2009/ref_lc2009-091.pdf, https://www.enseignementsup-recherche.gouv.fr/sites/default/files/content_migration/document/CIRC_ACOSS-2015-0000048_908651.pdf"
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"text": "Pour les "
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"text": "entreprises soumises à l’IR"
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"text": " continue à s’appliquer jusqu’à l’exercice 2024 inclus. Par exemple, si une entreprise sous IR réalise "
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"text": " de dépenses de recherche en 2024, le seuil minimal de dépenses de recherche pour obtenir le statut de JEI est respecté."
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"text": "Pour les "
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"text": " continue à s’appliquer pour tous les exercices clos avant le 1"
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"text": " mars 2025. Ainsi, quand une entreprise sous IS réalise en 2024 des "
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"text": " représentant par exemple "
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"text": "16 €"
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"text": " de ses charges, le seuil minimal de dépenses de recherche pour obtenir le statut de JEI est respecté."
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"text": "Référence : Bofip-Impôts n°BOI-BIC-CHAMP-80-20-20-10-180 relatif à la condition du volume de dépenses de recherche (JEI et JEC)"
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"URL": "https://bofip.impots.gouv.fr/bofip/5356-PGP.html/identifiant=BOI-BIC-CHAMP-80-20-20-10-20250716"
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"text": "Dans certains cas, ce n’est pas le nouveau seuil de "
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"text": "dépenses de R&D"
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}
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{
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"text": " mais l’ancien, fixé à "
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"text": " qui continue à s’appliquer :"
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"children": [
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"type": "element",
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"children": [
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"text": "Pour les "
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"type": "element",
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"children": [
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{
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"type": "text",
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"text": "entreprises soumises à l’IR"
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}
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]
|
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},
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{
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"type": "text",
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"text": ", l’ancien seuil de "
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},
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{
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"type": "element",
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"children": [
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{
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"type": "text",
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"text": "15 €"
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}
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},
|
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{
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"type": "text",
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"text": " de "
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},
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{
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"type": "element",
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"name": "MiseEnEvidence",
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"children": [
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{
|
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"type": "text",
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"text": "dépenses de R&D"
|
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}
|
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]
|
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},
|
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{
|
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"type": "text",
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"text": " continue à s’appliquer jusqu’à l’exercice 2024 inclus. Par exemple, si une entreprise sous IR réalise "
|
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},
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{
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"type": "element",
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"name": "Valeur",
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"children": [
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{
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"type": "text",
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"text": "17 €"
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}
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]
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},
|
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{
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"type": "text",
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"text": " de dépenses de recherche en 2024, le seuil minimal de dépenses de recherche pour obtenir le statut de JEI est respecté."
|
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}
|
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]
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}
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{
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"type": "element",
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"name": "Paragraphe",
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"children": [
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{
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"type": "text",
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"text": "Pour les "
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},
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{
|
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"type": "element",
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"name": "MiseEnEvidence",
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"children": [
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{
|
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"type": "text",
|
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"text": "entreprises soumises à l’IS"
|
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}
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]
|
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},
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{
|
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"type": "text",
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"text": ", l’ancien seuil de "
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},
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{
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"type": "element",
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"name": "Valeur",
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"children": [
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{
|
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"type": "text",
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"text": "15 €"
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}
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]
|
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},
|
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{
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"type": "text",
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"text": " de "
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},
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{
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"type": "element",
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"name": "MiseEnEvidence",
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"children": [
|
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{
|
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+
"type": "text",
|
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1824
|
+
"text": "dépenses de R&D"
|
|
1825
|
+
}
|
|
1826
|
+
]
|
|
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|
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},
|
|
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|
+
{
|
|
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|
+
"type": "text",
|
|
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|
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"text": " continue à s’appliquer pour tous les exercices clos avant le 1"
|
|
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|
+
},
|
|
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|
+
{
|
|
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|
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"type": "element",
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"name": "Exposant",
|
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"children": [
|
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{
|
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"type": "text",
|
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"text": "er"
|
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|
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}
|
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]
|
|
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|
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},
|
|
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|
+
{
|
|
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|
+
"type": "text",
|
|
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|
+
"text": " mars 2025. Ainsi, quand une entreprise sous IS réalise en 2024 des "
|
|
1845
|
+
},
|
|
1846
|
+
{
|
|
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|
+
"type": "element",
|
|
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|
+
"name": "MiseEnEvidence",
|
|
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|
+
"children": [
|
|
1850
|
+
{
|
|
1851
|
+
"type": "text",
|
|
1852
|
+
"text": "dépenses de R&D"
|
|
1853
|
+
}
|
|
1854
|
+
]
|
|
1855
|
+
},
|
|
1856
|
+
{
|
|
1857
|
+
"type": "text",
|
|
1858
|
+
"text": " représentant par exemple "
|
|
1859
|
+
},
|
|
1860
|
+
{
|
|
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|
+
"type": "element",
|
|
1862
|
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"name": "Valeur",
|
|
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|
+
"children": [
|
|
1864
|
+
{
|
|
1865
|
+
"type": "text",
|
|
1866
|
+
"text": "16 €"
|
|
1867
|
+
}
|
|
1868
|
+
]
|
|
1869
|
+
},
|
|
1870
|
+
{
|
|
1871
|
+
"type": "text",
|
|
1872
|
+
"text": " de ses charges, le seuil minimal de dépenses de recherche pour obtenir le statut de JEI est respecté."
|
|
1873
|
+
}
|
|
1874
|
+
]
|
|
1875
|
+
}
|
|
1876
|
+
]
|
|
1877
|
+
}
|
|
1878
|
+
]
|
|
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|
+
}
|
|
1880
|
+
]
|
|
1881
|
+
},
|
|
1882
|
+
{
|
|
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|
+
"type": "element",
|
|
1884
|
+
"name": "Lien",
|
|
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|
+
"children": [
|
|
1886
|
+
{
|
|
1887
|
+
"type": "element",
|
|
1888
|
+
"name": "Titre",
|
|
1889
|
+
"children": [
|
|
1890
|
+
{
|
|
1891
|
+
"type": "text",
|
|
1892
|
+
"text": "Référence : Bofip-Impôts n°BOI-BIC-CHAMP-80-20-20-10-180 relatif à la condition du volume de dépenses de recherche (JEI et JEC)"
|
|
1893
|
+
}
|
|
1894
|
+
]
|
|
1895
|
+
},
|
|
1896
|
+
{
|
|
1897
|
+
"type": "element",
|
|
1898
|
+
"name": "LienExterne",
|
|
1899
|
+
"attributes": {
|
|
1900
|
+
"type": "Texte de référence",
|
|
1901
|
+
"URL": "https://bofip.impots.gouv.fr/bofip/5356-PGP.html/identifiant=BOI-BIC-CHAMP-80-20-20-10-20250716"
|
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}
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}
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]
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}
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1906
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]
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}
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]
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}
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]
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},
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{
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"type": "element",
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1914
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"name": "Chapitre",
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"children": [
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{
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"type": "element",
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"name": "Titre",
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"children": [
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"type": "element",
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"name": "Paragraphe",
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"children": [
|
|
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{
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|
1925
|
+
"type": "text",
|
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1926
|
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"text": "Quels sont les avantages fiscaux auxquels une JEI a droit ?"
|
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}
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]
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}
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{
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"type": "element",
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"name": "TitreFlottant",
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"children": [
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{
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"type": "element",
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"name": "Paragraphe",
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"children": [
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{
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1941
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"type": "text",
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"text": "Exonération d'impôt sur les bénéfices"
|
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}
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1944
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]
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}
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},
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{
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"type": "element",
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"name": "Paragraphe",
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"children": [
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{
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"type": "text",
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1954
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"text": "Une "
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},
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{
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"type": "element",
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"name": "LienInterne",
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"attributes": {
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|
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"LienPublication": "R66494",
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"type": "Sigle"
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},
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1963
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"children": [
|
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{
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1965
|
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"type": "text",
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1966
|
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"text": "JEI"
|
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1967
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}
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1968
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1423
1969
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},
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|
@@ -1807,7 +2353,75 @@
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},
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{
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"type": "element",
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-
"name": "
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"name": "Attention",
|
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"children": [
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{
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"type": "element",
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"name": "Titre",
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"children": [
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{
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"type": "text",
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"text": "Attention"
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}
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]
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},
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{
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"type": "element",
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"name": "Paragraphe",
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"children": [
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{
|
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|
+
"type": "text",
|
|
2374
|
+
"text": "L’exonération de taxe sur les propriétés bâties impose de respecter toutes les conditions de la JEI. Toutefois, jusqu’au 1"
|
|
2375
|
+
},
|
|
2376
|
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{
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"type": "element",
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"name": "Exposant",
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"children": [
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|
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{
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"type": "text",
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"text": "er"
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|
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|
+
}
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|
+
]
|
|
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},
|
|
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|
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{
|
|
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|
+
"type": "text",
|
|
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|
+
"text": " janvier 2026, ce n’est pas le nouveau seuil de dépenses de recherche qui s’applique "
|
|
2389
|
+
},
|
|
2390
|
+
{
|
|
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|
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"type": "element",
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"name": "Valeur",
|
|
2393
|
+
"children": [
|
|
2394
|
+
{
|
|
2395
|
+
"type": "text",
|
|
2396
|
+
"text": "20 %"
|
|
2397
|
+
}
|
|
2398
|
+
]
|
|
2399
|
+
},
|
|
2400
|
+
{
|
|
2401
|
+
"type": "text",
|
|
2402
|
+
"text": " mais l’ancien, s’élevant à"
|
|
2403
|
+
},
|
|
2404
|
+
{
|
|
2405
|
+
"type": "element",
|
|
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|
+
"name": "MiseEnEvidence",
|
|
2407
|
+
"children": [
|
|
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|
+
{
|
|
2409
|
+
"type": "text",
|
|
2410
|
+
"text": "15%"
|
|
2411
|
+
}
|
|
2412
|
+
]
|
|
2413
|
+
},
|
|
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|
+
{
|
|
2415
|
+
"type": "text",
|
|
2416
|
+
"text": " ."
|
|
2417
|
+
}
|
|
2418
|
+
]
|
|
2419
|
+
}
|
|
2420
|
+
]
|
|
2421
|
+
},
|
|
2422
|
+
{
|
|
2423
|
+
"type": "element",
|
|
2424
|
+
"name": "TitreFlottant",
|
|
1811
2425
|
"children": [
|
|
1812
2426
|
{
|
|
1813
2427
|
"type": "element",
|
|
@@ -2128,6 +2742,74 @@
|
|
|
2128
2742
|
}
|
|
2129
2743
|
]
|
|
2130
2744
|
},
|
|
2745
|
+
{
|
|
2746
|
+
"type": "element",
|
|
2747
|
+
"name": "Attention",
|
|
2748
|
+
"children": [
|
|
2749
|
+
{
|
|
2750
|
+
"type": "element",
|
|
2751
|
+
"name": "Titre",
|
|
2752
|
+
"children": [
|
|
2753
|
+
{
|
|
2754
|
+
"type": "text",
|
|
2755
|
+
"text": "Attention"
|
|
2756
|
+
}
|
|
2757
|
+
]
|
|
2758
|
+
},
|
|
2759
|
+
{
|
|
2760
|
+
"type": "element",
|
|
2761
|
+
"name": "Paragraphe",
|
|
2762
|
+
"children": [
|
|
2763
|
+
{
|
|
2764
|
+
"type": "text",
|
|
2765
|
+
"text": "L’exonération de CFE impose de respecter toutes les conditions de la JEI. Toutefois, jusqu’au 1"
|
|
2766
|
+
},
|
|
2767
|
+
{
|
|
2768
|
+
"type": "element",
|
|
2769
|
+
"name": "Exposant",
|
|
2770
|
+
"children": [
|
|
2771
|
+
{
|
|
2772
|
+
"type": "text",
|
|
2773
|
+
"text": "er"
|
|
2774
|
+
}
|
|
2775
|
+
]
|
|
2776
|
+
},
|
|
2777
|
+
{
|
|
2778
|
+
"type": "text",
|
|
2779
|
+
"text": " janvier 2026, ce n’est pas le nouveau seuil de dépenses de recherche de "
|
|
2780
|
+
},
|
|
2781
|
+
{
|
|
2782
|
+
"type": "element",
|
|
2783
|
+
"name": "Valeur",
|
|
2784
|
+
"children": [
|
|
2785
|
+
{
|
|
2786
|
+
"type": "text",
|
|
2787
|
+
"text": "20 %"
|
|
2788
|
+
}
|
|
2789
|
+
]
|
|
2790
|
+
},
|
|
2791
|
+
{
|
|
2792
|
+
"type": "text",
|
|
2793
|
+
"text": " qui s’applique mais l’ancien, s’élevant à"
|
|
2794
|
+
},
|
|
2795
|
+
{
|
|
2796
|
+
"type": "element",
|
|
2797
|
+
"name": "MiseEnEvidence",
|
|
2798
|
+
"children": [
|
|
2799
|
+
{
|
|
2800
|
+
"type": "text",
|
|
2801
|
+
"text": "15%"
|
|
2802
|
+
}
|
|
2803
|
+
]
|
|
2804
|
+
},
|
|
2805
|
+
{
|
|
2806
|
+
"type": "text",
|
|
2807
|
+
"text": " ."
|
|
2808
|
+
}
|
|
2809
|
+
]
|
|
2810
|
+
}
|
|
2811
|
+
]
|
|
2812
|
+
},
|
|
2131
2813
|
{
|
|
2132
2814
|
"type": "element",
|
|
2133
2815
|
"name": "TitreFlottant",
|
|
@@ -6472,236 +7154,509 @@
|
|
|
6472
7154
|
},
|
|
6473
7155
|
{
|
|
6474
7156
|
"type": "text",
|
|
6475
|
-
"text": " ."
|
|
7157
|
+
"text": " ."
|
|
7158
|
+
}
|
|
7159
|
+
]
|
|
7160
|
+
}
|
|
7161
|
+
]
|
|
7162
|
+
},
|
|
7163
|
+
{
|
|
7164
|
+
"type": "element",
|
|
7165
|
+
"name": "Item",
|
|
7166
|
+
"children": [
|
|
7167
|
+
{
|
|
7168
|
+
"type": "element",
|
|
7169
|
+
"name": "Paragraphe",
|
|
7170
|
+
"children": [
|
|
7171
|
+
{
|
|
7172
|
+
"type": "text",
|
|
7173
|
+
"text": "Le montant de ses dépenses de recherche au cours de l'exercice pour lequel l'effectif a augmenté n'a pas diminué par rapport à celui de l'exercice précédent"
|
|
7174
|
+
}
|
|
7175
|
+
]
|
|
7176
|
+
}
|
|
7177
|
+
]
|
|
7178
|
+
}
|
|
7179
|
+
]
|
|
7180
|
+
}
|
|
7181
|
+
]
|
|
7182
|
+
},
|
|
7183
|
+
{
|
|
7184
|
+
"type": "element",
|
|
7185
|
+
"name": "Item",
|
|
7186
|
+
"children": [
|
|
7187
|
+
{
|
|
7188
|
+
"type": "element",
|
|
7189
|
+
"name": "Paragraphe",
|
|
7190
|
+
"children": [
|
|
7191
|
+
{
|
|
7192
|
+
"type": "text",
|
|
7193
|
+
"text": "Son capital doit être détenu pour "
|
|
7194
|
+
},
|
|
7195
|
+
{
|
|
7196
|
+
"type": "element",
|
|
7197
|
+
"name": "Valeur",
|
|
7198
|
+
"children": [
|
|
7199
|
+
{
|
|
7200
|
+
"type": "text",
|
|
7201
|
+
"text": "50 %"
|
|
7202
|
+
}
|
|
7203
|
+
]
|
|
7204
|
+
},
|
|
7205
|
+
{
|
|
7206
|
+
"type": "element",
|
|
7207
|
+
"name": "MiseEnEvidence",
|
|
7208
|
+
"children": [
|
|
7209
|
+
{
|
|
7210
|
+
"type": "text",
|
|
7211
|
+
"text": " au minimum"
|
|
7212
|
+
}
|
|
7213
|
+
]
|
|
7214
|
+
},
|
|
7215
|
+
{
|
|
7216
|
+
"type": "text",
|
|
7217
|
+
"text": " par l'une des personnes ou entités suivantes :"
|
|
7218
|
+
}
|
|
7219
|
+
]
|
|
7220
|
+
},
|
|
7221
|
+
{
|
|
7222
|
+
"type": "element",
|
|
7223
|
+
"name": "Liste",
|
|
7224
|
+
"attributes": {
|
|
7225
|
+
"type": "puce"
|
|
7226
|
+
},
|
|
7227
|
+
"children": [
|
|
7228
|
+
{
|
|
7229
|
+
"type": "element",
|
|
7230
|
+
"name": "Item",
|
|
7231
|
+
"children": [
|
|
7232
|
+
{
|
|
7233
|
+
"type": "element",
|
|
7234
|
+
"name": "Paragraphe",
|
|
7235
|
+
"children": [
|
|
7236
|
+
{
|
|
7237
|
+
"type": "element",
|
|
7238
|
+
"name": "LienIntra",
|
|
7239
|
+
"attributes": {
|
|
7240
|
+
"LienID": "R60417",
|
|
7241
|
+
"type": "Définition de glossaire"
|
|
7242
|
+
},
|
|
7243
|
+
"children": [
|
|
7244
|
+
{
|
|
7245
|
+
"type": "text",
|
|
7246
|
+
"text": "Personne physique"
|
|
7247
|
+
}
|
|
7248
|
+
]
|
|
7249
|
+
},
|
|
7250
|
+
{
|
|
7251
|
+
"type": "text",
|
|
7252
|
+
"text": " : entrepreneur individuel (EI), particulier"
|
|
7253
|
+
}
|
|
7254
|
+
]
|
|
7255
|
+
}
|
|
7256
|
+
]
|
|
7257
|
+
},
|
|
7258
|
+
{
|
|
7259
|
+
"type": "element",
|
|
7260
|
+
"name": "Item",
|
|
7261
|
+
"children": [
|
|
7262
|
+
{
|
|
7263
|
+
"type": "element",
|
|
7264
|
+
"name": "Paragraphe",
|
|
7265
|
+
"children": [
|
|
7266
|
+
{
|
|
7267
|
+
"type": "text",
|
|
7268
|
+
"text": "Autre JEI détenue au moins à "
|
|
7269
|
+
},
|
|
7270
|
+
{
|
|
7271
|
+
"type": "element",
|
|
7272
|
+
"name": "Valeur",
|
|
7273
|
+
"children": [
|
|
7274
|
+
{
|
|
7275
|
+
"type": "text",
|
|
7276
|
+
"text": "50 %"
|
|
7277
|
+
}
|
|
7278
|
+
]
|
|
7279
|
+
},
|
|
7280
|
+
{
|
|
7281
|
+
"type": "text",
|
|
7282
|
+
"text": " par des personnes physiques"
|
|
7283
|
+
}
|
|
7284
|
+
]
|
|
7285
|
+
}
|
|
7286
|
+
]
|
|
7287
|
+
},
|
|
7288
|
+
{
|
|
7289
|
+
"type": "element",
|
|
7290
|
+
"name": "Item",
|
|
7291
|
+
"children": [
|
|
7292
|
+
{
|
|
7293
|
+
"type": "element",
|
|
7294
|
+
"name": "Paragraphe",
|
|
7295
|
+
"children": [
|
|
7296
|
+
{
|
|
7297
|
+
"type": "text",
|
|
7298
|
+
"text": "Association ou fondation reconnue d'utilité publique à caractère scientifique"
|
|
7299
|
+
}
|
|
7300
|
+
]
|
|
7301
|
+
}
|
|
7302
|
+
]
|
|
7303
|
+
},
|
|
7304
|
+
{
|
|
7305
|
+
"type": "element",
|
|
7306
|
+
"name": "Item",
|
|
7307
|
+
"children": [
|
|
7308
|
+
{
|
|
7309
|
+
"type": "element",
|
|
7310
|
+
"name": "Paragraphe",
|
|
7311
|
+
"children": [
|
|
7312
|
+
{
|
|
7313
|
+
"type": "text",
|
|
7314
|
+
"text": "Établissement public de recherche et d'enseignement ou une de ses filiales"
|
|
7315
|
+
}
|
|
7316
|
+
]
|
|
7317
|
+
}
|
|
7318
|
+
]
|
|
7319
|
+
},
|
|
7320
|
+
{
|
|
7321
|
+
"type": "element",
|
|
7322
|
+
"name": "Item",
|
|
7323
|
+
"children": [
|
|
7324
|
+
{
|
|
7325
|
+
"type": "element",
|
|
7326
|
+
"name": "Paragraphe",
|
|
7327
|
+
"children": [
|
|
7328
|
+
{
|
|
7329
|
+
"type": "text",
|
|
7330
|
+
"text": "Société d'investissement"
|
|
7331
|
+
}
|
|
7332
|
+
]
|
|
7333
|
+
}
|
|
7334
|
+
]
|
|
7335
|
+
}
|
|
7336
|
+
]
|
|
7337
|
+
}
|
|
7338
|
+
]
|
|
7339
|
+
},
|
|
7340
|
+
{
|
|
7341
|
+
"type": "element",
|
|
7342
|
+
"name": "Item",
|
|
7343
|
+
"children": [
|
|
7344
|
+
{
|
|
7345
|
+
"type": "element",
|
|
7346
|
+
"name": "Paragraphe",
|
|
7347
|
+
"children": [
|
|
7348
|
+
{
|
|
7349
|
+
"type": "text",
|
|
7350
|
+
"text": "Elle exerce une "
|
|
7351
|
+
},
|
|
7352
|
+
{
|
|
7353
|
+
"type": "element",
|
|
7354
|
+
"name": "MiseEnEvidence",
|
|
7355
|
+
"children": [
|
|
7356
|
+
{
|
|
7357
|
+
"type": "text",
|
|
7358
|
+
"text": "activité nouvelle"
|
|
7359
|
+
}
|
|
7360
|
+
]
|
|
7361
|
+
},
|
|
7362
|
+
{
|
|
7363
|
+
"type": "text",
|
|
7364
|
+
"text": " : c'est-à-dire qu'elle n'a pas été créée dans le cadre d'une "
|
|
7365
|
+
},
|
|
7366
|
+
{
|
|
7367
|
+
"type": "element",
|
|
7368
|
+
"name": "LienIntra",
|
|
7369
|
+
"attributes": {
|
|
7370
|
+
"LienID": "R62250",
|
|
7371
|
+
"type": "Définition de glossaire"
|
|
7372
|
+
},
|
|
7373
|
+
"children": [
|
|
7374
|
+
{
|
|
7375
|
+
"type": "text",
|
|
7376
|
+
"text": "concentration"
|
|
7377
|
+
}
|
|
7378
|
+
]
|
|
7379
|
+
},
|
|
7380
|
+
{
|
|
7381
|
+
"type": "text",
|
|
7382
|
+
"text": ", d'une restructuration, d'une extension d'activités déjà existantes ou d'une reprise de telles activités."
|
|
7383
|
+
}
|
|
7384
|
+
]
|
|
7385
|
+
}
|
|
7386
|
+
]
|
|
7387
|
+
}
|
|
7388
|
+
]
|
|
7389
|
+
},
|
|
7390
|
+
{
|
|
7391
|
+
"type": "element",
|
|
7392
|
+
"name": "Attention",
|
|
7393
|
+
"children": [
|
|
7394
|
+
{
|
|
7395
|
+
"type": "element",
|
|
7396
|
+
"name": "Titre",
|
|
7397
|
+
"children": [
|
|
7398
|
+
{
|
|
7399
|
+
"type": "text",
|
|
7400
|
+
"text": "Attention"
|
|
7401
|
+
}
|
|
7402
|
+
]
|
|
7403
|
+
},
|
|
7404
|
+
{
|
|
7405
|
+
"type": "element",
|
|
7406
|
+
"name": "Paragraphe",
|
|
7407
|
+
"children": [
|
|
7408
|
+
{
|
|
7409
|
+
"type": "text",
|
|
7410
|
+
"text": "Dans certains cas, ce n’est pas le nouveau plafond de "
|
|
7411
|
+
},
|
|
7412
|
+
{
|
|
7413
|
+
"type": "element",
|
|
7414
|
+
"name": "MiseEnEvidence",
|
|
7415
|
+
"children": [
|
|
7416
|
+
{
|
|
7417
|
+
"type": "text",
|
|
7418
|
+
"text": "dépenses de R&D"
|
|
7419
|
+
}
|
|
7420
|
+
]
|
|
7421
|
+
},
|
|
7422
|
+
{
|
|
7423
|
+
"type": "text",
|
|
7424
|
+
"text": " de "
|
|
7425
|
+
},
|
|
7426
|
+
{
|
|
7427
|
+
"type": "element",
|
|
7428
|
+
"name": "Valeur",
|
|
7429
|
+
"children": [
|
|
7430
|
+
{
|
|
7431
|
+
"type": "text",
|
|
7432
|
+
"text": "20 €"
|
|
7433
|
+
}
|
|
7434
|
+
]
|
|
7435
|
+
},
|
|
7436
|
+
{
|
|
7437
|
+
"type": "text",
|
|
7438
|
+
"text": " mais l’ancien, fixé à "
|
|
7439
|
+
},
|
|
7440
|
+
{
|
|
7441
|
+
"type": "element",
|
|
7442
|
+
"name": "Valeur",
|
|
7443
|
+
"children": [
|
|
7444
|
+
{
|
|
7445
|
+
"type": "text",
|
|
7446
|
+
"text": "15 €"
|
|
7447
|
+
}
|
|
7448
|
+
]
|
|
7449
|
+
},
|
|
7450
|
+
{
|
|
7451
|
+
"type": "text",
|
|
7452
|
+
"text": " qui continue à s’appliquer :"
|
|
7453
|
+
}
|
|
7454
|
+
]
|
|
7455
|
+
},
|
|
7456
|
+
{
|
|
7457
|
+
"type": "element",
|
|
7458
|
+
"name": "Liste",
|
|
7459
|
+
"attributes": {
|
|
7460
|
+
"type": "puce"
|
|
7461
|
+
},
|
|
7462
|
+
"children": [
|
|
7463
|
+
{
|
|
7464
|
+
"type": "element",
|
|
7465
|
+
"name": "Item",
|
|
7466
|
+
"children": [
|
|
7467
|
+
{
|
|
7468
|
+
"type": "element",
|
|
7469
|
+
"name": "Paragraphe",
|
|
7470
|
+
"children": [
|
|
7471
|
+
{
|
|
7472
|
+
"type": "text",
|
|
7473
|
+
"text": "Pour les "
|
|
7474
|
+
},
|
|
7475
|
+
{
|
|
7476
|
+
"type": "element",
|
|
7477
|
+
"name": "MiseEnEvidence",
|
|
7478
|
+
"children": [
|
|
7479
|
+
{
|
|
7480
|
+
"type": "text",
|
|
7481
|
+
"text": "entreprises soumises à l’IR"
|
|
7482
|
+
}
|
|
7483
|
+
]
|
|
7484
|
+
},
|
|
7485
|
+
{
|
|
7486
|
+
"type": "text",
|
|
7487
|
+
"text": ", l’ancien plafond de "
|
|
7488
|
+
},
|
|
7489
|
+
{
|
|
7490
|
+
"type": "element",
|
|
7491
|
+
"name": "Valeur",
|
|
7492
|
+
"children": [
|
|
7493
|
+
{
|
|
7494
|
+
"type": "text",
|
|
7495
|
+
"text": "15 €"
|
|
6476
7496
|
}
|
|
6477
7497
|
]
|
|
6478
|
-
}
|
|
6479
|
-
|
|
6480
|
-
|
|
6481
|
-
|
|
6482
|
-
|
|
6483
|
-
"name": "Item",
|
|
6484
|
-
"children": [
|
|
7498
|
+
},
|
|
7499
|
+
{
|
|
7500
|
+
"type": "text",
|
|
7501
|
+
"text": " de "
|
|
7502
|
+
},
|
|
6485
7503
|
{
|
|
6486
7504
|
"type": "element",
|
|
6487
|
-
"name": "
|
|
7505
|
+
"name": "MiseEnEvidence",
|
|
6488
7506
|
"children": [
|
|
6489
7507
|
{
|
|
6490
7508
|
"type": "text",
|
|
6491
|
-
"text": "
|
|
7509
|
+
"text": "dépenses de R&D"
|
|
6492
7510
|
}
|
|
6493
7511
|
]
|
|
6494
|
-
}
|
|
6495
|
-
]
|
|
6496
|
-
}
|
|
6497
|
-
]
|
|
6498
|
-
}
|
|
6499
|
-
]
|
|
6500
|
-
},
|
|
6501
|
-
{
|
|
6502
|
-
"type": "element",
|
|
6503
|
-
"name": "Item",
|
|
6504
|
-
"children": [
|
|
6505
|
-
{
|
|
6506
|
-
"type": "element",
|
|
6507
|
-
"name": "Paragraphe",
|
|
6508
|
-
"children": [
|
|
6509
|
-
{
|
|
6510
|
-
"type": "text",
|
|
6511
|
-
"text": "Son capital doit être détenu pour "
|
|
6512
|
-
},
|
|
6513
|
-
{
|
|
6514
|
-
"type": "element",
|
|
6515
|
-
"name": "Valeur",
|
|
6516
|
-
"children": [
|
|
7512
|
+
},
|
|
6517
7513
|
{
|
|
6518
7514
|
"type": "text",
|
|
6519
|
-
"text": "
|
|
6520
|
-
}
|
|
6521
|
-
|
|
6522
|
-
|
|
6523
|
-
|
|
6524
|
-
|
|
6525
|
-
|
|
6526
|
-
|
|
7515
|
+
"text": " continue à s’appliquer jusqu’à l’exercice 2024 inclus. Par exemple, si une entreprise sous IR réalise "
|
|
7516
|
+
},
|
|
7517
|
+
{
|
|
7518
|
+
"type": "element",
|
|
7519
|
+
"name": "Valeur",
|
|
7520
|
+
"children": [
|
|
7521
|
+
{
|
|
7522
|
+
"type": "text",
|
|
7523
|
+
"text": "17 €"
|
|
7524
|
+
}
|
|
7525
|
+
]
|
|
7526
|
+
},
|
|
6527
7527
|
{
|
|
6528
7528
|
"type": "text",
|
|
6529
|
-
"text": "
|
|
7529
|
+
"text": " de dépenses de recherche en 2024, le plafond de dépenses de recherche pour obtenir le statut de JEC n’est pas respecté."
|
|
6530
7530
|
}
|
|
6531
7531
|
]
|
|
6532
|
-
},
|
|
6533
|
-
{
|
|
6534
|
-
"type": "text",
|
|
6535
|
-
"text": " par l'une des personnes ou entités suivantes :"
|
|
6536
7532
|
}
|
|
6537
7533
|
]
|
|
6538
7534
|
},
|
|
6539
7535
|
{
|
|
6540
7536
|
"type": "element",
|
|
6541
|
-
"name": "
|
|
6542
|
-
"attributes": {
|
|
6543
|
-
"type": "puce"
|
|
6544
|
-
},
|
|
7537
|
+
"name": "Item",
|
|
6545
7538
|
"children": [
|
|
6546
7539
|
{
|
|
6547
7540
|
"type": "element",
|
|
6548
|
-
"name": "
|
|
7541
|
+
"name": "Paragraphe",
|
|
6549
7542
|
"children": [
|
|
7543
|
+
{
|
|
7544
|
+
"type": "text",
|
|
7545
|
+
"text": "Pour les "
|
|
7546
|
+
},
|
|
6550
7547
|
{
|
|
6551
7548
|
"type": "element",
|
|
6552
|
-
"name": "
|
|
7549
|
+
"name": "MiseEnEvidence",
|
|
6553
7550
|
"children": [
|
|
6554
|
-
{
|
|
6555
|
-
"type": "element",
|
|
6556
|
-
"name": "LienIntra",
|
|
6557
|
-
"attributes": {
|
|
6558
|
-
"LienID": "R60417",
|
|
6559
|
-
"type": "Définition de glossaire"
|
|
6560
|
-
},
|
|
6561
|
-
"children": [
|
|
6562
|
-
{
|
|
6563
|
-
"type": "text",
|
|
6564
|
-
"text": "Personne physique"
|
|
6565
|
-
}
|
|
6566
|
-
]
|
|
6567
|
-
},
|
|
6568
7551
|
{
|
|
6569
7552
|
"type": "text",
|
|
6570
|
-
"text": "
|
|
7553
|
+
"text": "entreprises soumises à l’IS"
|
|
6571
7554
|
}
|
|
6572
7555
|
]
|
|
6573
|
-
}
|
|
6574
|
-
|
|
6575
|
-
|
|
6576
|
-
|
|
6577
|
-
|
|
6578
|
-
"name": "Item",
|
|
6579
|
-
"children": [
|
|
7556
|
+
},
|
|
7557
|
+
{
|
|
7558
|
+
"type": "text",
|
|
7559
|
+
"text": ", l’ancien palfond de "
|
|
7560
|
+
},
|
|
6580
7561
|
{
|
|
6581
7562
|
"type": "element",
|
|
6582
|
-
"name": "
|
|
7563
|
+
"name": "Valeur",
|
|
6583
7564
|
"children": [
|
|
6584
7565
|
{
|
|
6585
7566
|
"type": "text",
|
|
6586
|
-
"text": "
|
|
6587
|
-
}
|
|
6588
|
-
|
|
6589
|
-
|
|
6590
|
-
|
|
6591
|
-
|
|
6592
|
-
|
|
6593
|
-
|
|
6594
|
-
|
|
6595
|
-
|
|
6596
|
-
|
|
6597
|
-
|
|
7567
|
+
"text": "15 €"
|
|
7568
|
+
}
|
|
7569
|
+
]
|
|
7570
|
+
},
|
|
7571
|
+
{
|
|
7572
|
+
"type": "text",
|
|
7573
|
+
"text": " de "
|
|
7574
|
+
},
|
|
7575
|
+
{
|
|
7576
|
+
"type": "element",
|
|
7577
|
+
"name": "MiseEnEvidence",
|
|
7578
|
+
"children": [
|
|
6598
7579
|
{
|
|
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"type": "text",
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"text": "
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"text": "dépenses de R&D"
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}
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{
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"type": "text",
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"text": " continue à s’appliquer pour tous les exercices clos avant le 1"
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},
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"name": "
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"name": "Exposant",
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{
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"type": "text",
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"text": " mars 2025. Ainsi, quand une entreprise sous IS réalise en 2024 des "
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},
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{
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"name": "MiseEnEvidence",
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"text": "dépenses de R&D"
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{
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"type": "text",
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"text": " représentant par exemple "
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"text": "16 €"
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|
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{
|
|
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|
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"type": "text",
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|
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"text": " de ses charges, le seuil minimal de dépenses de recherche pour obtenir le statut de JEC n’est pas respecté."
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|
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"children": [
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|
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"
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|
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|
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{
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"type": "text",
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|
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|
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"text": "Elle exerce une "
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|
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|
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},
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|
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|
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{
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|
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|
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"type": "element",
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"children": [
|
|
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|
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{
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|
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|
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"type": "text",
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"text": "activité nouvelle"
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}
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|
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},
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{
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|
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"type": "text",
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"text": " : c'est-à-dire qu'elle n'a pas été créée dans le cadre d'une "
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},
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{
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"attributes": {
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"type": "Définition de glossaire"
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{
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"type": "text",
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|
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|
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"text": "concentration"
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|
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|
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|
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|
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|
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|
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{
|
|
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|
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"type": "text",
|
|
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|
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"text": ", d'une restructuration, d'une extension d'activités déjà existantes ou d'une reprise de telles activités."
|
|
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|
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}
|
|
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|
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]
|
|
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|
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"type": "text",
|
|
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|
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"text": "Référence : Bofip-Impôts n°BOI-BIC-CHAMP-80-20-20-10-180 relatif à la condition du volume de dépenses de recherche (JEI et JEC)"
|
|
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{
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"attributes": {
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"type": "Texte de référence",
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|
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"URL": "https://bofip.impots.gouv.fr/bofip/5356-PGP.html/identifiant=BOI-BIC-CHAMP-80-20-20-10-20250716"
|
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}
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|
}
|
|
@@ -8577,6 +9532,50 @@
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}
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{
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"name": "Reference",
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"attributes": {
|
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"type": "Texte de référence",
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"URL": "https://bofip.impots.gouv.fr/bofip/5356-PGP.html/identifiant=BOI-BIC-CHAMP-80-20-20-10-20250716",
|
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"ID": "R72833"
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},
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"children": [
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{
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"name": "Titre",
|
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"children": [
|
|
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|
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{
|
|
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|
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"type": "text",
|
|
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|
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"text": "Bofip-Impôts n°BOI-BIC-CHAMP-80-20-20-10-180 relatif à la condition du volume de dépenses de recherche (JEI et JEC)"
|
|
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|
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}
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]
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},
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{
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"type": "element",
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"name": "Source",
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"attributes": {
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"ID": "R32241"
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},
|
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"children": [
|
|
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|
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{
|
|
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|
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"type": "text",
|
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|
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"text": "Direction générale des finances publiques"
|
|
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|
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}
|
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|
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]
|
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|
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},
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|
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{
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|
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"type": "element",
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|
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"name": "Complement",
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|
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"children": [
|
|
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|
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{
|
|
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|
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"type": "text",
|
|
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|
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"text": "Exonérations fiscales"
|
|
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|
+
}
|
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|
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]
|
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|
+
}
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|
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|
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|
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},
|
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|
{
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|
"type": "element",
|
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|
"name": "Reference",
|