{"id":4228,"date":"2023-10-11T17:14:28","date_gmt":"2023-10-11T17:14:28","guid":{"rendered":"https:\/\/leyton.majjane.agency\/be\/insights\/articles\/auto-draft\/"},"modified":"2023-11-17T11:35:06","modified_gmt":"2023-11-17T11:35:06","slug":"deduction-pour-investissement-ladministration-fiscale-confirme-des-taux-plus-eleves-pour-lexercice-fiscal-2024","status":"publish","type":"article","link":"https:\/\/leyton.com\/be\/insights\/articles\/deduction-pour-investissement-ladministration-fiscale-confirme-des-taux-plus-eleves-pour-lexercice-fiscal-2024\/","title":{"rendered":"D\u00e9duction pour investissement : l\u2019Administration fiscale confirme des taux plus \u00e9lev\u00e9s pour l\u2019exercice fiscal 2024\u00a0"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Tr\u00e8s probablement, vous \u00eates d\u2019ores et d\u00e9j\u00e0 familier avec ladite mesure fiscale \u00ab<a href=\"https:\/\/leyton.com\/be\/deduction-pour-investissement-et-credit-dimpot-pour-la-rd\/\">\u202fd\u00e9duction pour investissement<\/a>\u202f\u00bb \u2013 avantage fiscal permettant \u00e0 certains investissements de b\u00e9n\u00e9ficier d\u2019un avantage financier suppl\u00e9mentaire. Plus pr\u00e9cis\u00e9ment, une entreprise est en droit de b\u00e9n\u00e9ficier d\u2019une d\u00e9duction suppl\u00e9mentaire en sus de l\u2019amortissement au regard de certains investissements. De fait, pour les investissements pour la R&amp;D respectueuse de l\u2019environnement, les investissements en vue d\u2019une \u00e9conomie d\u2019\u00e9nergie et les investissements relatifs aux brevets, les taux suivants \u00e9taient d\u2019application\u202f:&nbsp;<\/p>\n\n\n<section id=\"ori-list_block\" class=\"ori-list full-w  is-style-check-list\"><div class=\" ori-list_only\">\n    <div class=\"ori-container\">\n        <div class=\"ori-row\">\n            <div class=\"list-content\">\n                                <ul>\n                    <li><strong><mark class=\"has-inline-color has-primary-color\">13,5%<\/mark><\/strong> pour une d\u00e9duction en une fois\u202f; et\u00a0<\/li><li><strong><mark class=\"has-inline-color has-primary-color\">20,5%<\/mark><\/strong> pour une d\u00e9duction \u00e9tal\u00e9e (uniquement possible pour les investissements pour la R&amp;D respectueuse de l\u2019environnement).\u00a0<\/li>                <\/ul>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/div><\/section>\n\n\n<p class=\"wp-block-paragraph\">N\u00e9anmoins, ces taux ne sont pas fixes, mais li\u00e9s \u00e0 l\u2019indice des prix \u00e0 la consommation. Puisque ce dernier a fortement augment\u00e9 au cours l\u2019ann\u00e9e \u00e9coul\u00e9e, en r\u00e9sultent des taux sensiblement plus \u00e9lev\u00e9s pour l\u2019exercice d\u2019imposition 2024 (investissements r\u00e9alis\u00e9s en 2023). D\u00e8s lors, une entreprise r\u00e9alisant des investissements \u00e9ligibles en 2023 b\u00e9n\u00e9ficiera, temporairement, des taux suivants\u202f:&nbsp;<\/p>\n\n\n<section id=\"ori-list_block\" class=\"ori-list full-w  is-style-check-list\"><div class=\" ori-list_only\">\n    <div class=\"ori-container\">\n        <div class=\"ori-row\">\n            <div class=\"list-content\">\n                                <ul>\n                    <li><strong><mark class=\"has-inline-color has-primary-color\">20,5%<\/mark><\/strong> pour une d\u00e9duction en une fois\u202f; et\u00a0<\/li><li><strong><mark class=\"has-inline-color has-primary-color\">27,5%<\/mark><\/strong> pour une d\u00e9duction \u00e9tal\u00e9e.\u00a0<\/li>                <\/ul>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/div><\/section>\n\n\n<p class=\"wp-block-paragraph\">Compte tenu du taux normal de l\u2019imp\u00f4t des soci\u00e9t\u00e9s (i.e. 25%), en r\u00e9sulte donc un avantage net de 5 \u00e0 7%\u202f! Cette situation exceptionnelle est bien \u00e9videmment une bonne nouvelle pour les entreprises ayant r\u00e9alis\u00e9 et\/ou planifiant de r\u00e9aliser des investissements significatifs en 2023.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dans l\u2019\u00e9ventualit\u00e9 o\u00f9 vous auriez des questions relatives \u00e0 la <a href=\"https:\/\/leyton.com\/be\/deduction-pour-investissement-et-credit-dimpot-pour-la-rd\/\">d\u00e9duction pour investissement<\/a>, nos consultants se tiennent bien \u00e9videmment \u00e0 votre disposition.&nbsp;&nbsp;<\/p>\n\n\n<section id=\"contact-block\" class=\"ori-contact full-w  ori-p_s\"><div class=\"contact-bloc contact-container \">\n    <div class=\"contact-wrap ori-container\">\n        <div class=\"text-container\">\n                        <h2 class='contact-title'>\n                Contactez nos experts            <\/h2>\n                                <\/div>\n        <a href=\"https:\/\/leyton.com\/be\/contact-us\/\"\n            class=\"ori-btn btn_txt-icon ori-p_btn animated-icon\" >\n            Contactez-nous            <span class=\"animated-arrow\">\n                <span class=\"material-symbols-outlined\">arrow_outward<\/span>\n                <span class=\"material-symbols-outlined from-bottom\">arrow_outward<\/span>\n            <\/span>\n        <\/a>\n    <\/div>\n<\/div><\/section>","protected":false},"excerpt":{"rendered":"<p>Tr\u00e8s probablement, vous \u00eates d\u2019ores et d\u00e9j\u00e0 familier avec ladite mesure fiscale \u00ab\u202fd\u00e9duction pour investissement\u202f\u00bb \u2013 avantage fiscal permettant \u00e0 certains investissements de b\u00e9n\u00e9ficier d\u2019un avantage financier suppl\u00e9mentaire. Plus pr\u00e9cis\u00e9ment, une entreprise est en droit de b\u00e9n\u00e9ficier d\u2019une d\u00e9duction suppl\u00e9mentaire en sus de l\u2019amortissement au regard de certains investissements. De fait, pour les investissements pour [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":4355,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[63,25],"tags":[],"expertise":[],"class_list":["post-4228","article","type-article","status-publish","format-standard","has-post-thumbnail","hentry","category-deduction-pour-investissement-et-credit-dimpot-pour-la-rd","category-service-fr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.1 (Yoast SEO v28.1) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>D\u00e9duction pour investissement : l\u2019Administration fiscale confirme des taux plus \u00e9lev\u00e9s pour l\u2019exercice fiscal 2024 - Leyton Benelux<\/title>\n<meta name=\"description\" content=\"D\u00e9couvrez comment b\u00e9n\u00e9ficier des taux de d\u00e9duction plus \u00e9lev\u00e9s pour les investissements en 2024. Obtenez un avantage net de 5 % \u00e0 7 % sur vos investissements\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/leyton.com\/be\/insights\/articles\/deduction-pour-investissement-ladministration-fiscale-confirme-des-taux-plus-eleves-pour-lexercice-fiscal-2024\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"D\u00e9duction pour investissement : l\u2019Administration fiscale confirme des taux plus \u00e9lev\u00e9s pour l\u2019exercice fiscal 2024\u00a0\" \/>\n<meta property=\"og:description\" content=\"D\u00e9couvrez comment b\u00e9n\u00e9ficier des taux de d\u00e9duction plus \u00e9lev\u00e9s pour les investissements en 2024. 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