{"id":4188,"date":"2021-02-09T09:27:01","date_gmt":"2021-02-09T09:27:01","guid":{"rendered":"https:\/\/leyton.com\/be\/?post_type=news&#038;p=4188"},"modified":"2022-03-09T08:27:50","modified_gmt":"2022-03-09T08:27:50","slug":"mesures-de-soutien-aux-entreprises-face-au-covid-19-la-deduction-pour-investissement-de-25-prolongee-de-deux-ans","status":"publish","type":"news","link":"https:\/\/leyton.com\/be\/fr\/news\/mesures-de-soutien-aux-entreprises-face-au-covid-19-la-deduction-pour-investissement-de-25-prolongee-de-deux-ans\/","title":{"rendered":"Mesures de soutien aux entreprises face au Covid-19 : la d\u00e9duction pour investissement de 25% prolong\u00e9e de deux ans !"},"content":{"rendered":"\n<p>Pour rappel, dans une pr\u00e9c\u00e9dente newsletter publi\u00e9e le 8 octobre 2020 par Leyton, nous vous informions qu\u2019une loi Corona III<a href=\"#_ftn1\">[1]<\/a> avait port\u00e9 la d\u00e9duction pour investissement \u00e0 25% pour les investissements r\u00e9alis\u00e9s &nbsp;par des \u00ab&nbsp;petites&nbsp;\u00bb entreprises entre le 12 mars 2020 et le 31 d\u00e9cembre 2020.<\/p>\n\n\n\n<p>Pour \u00eatre \u00e9ligibles, les investissements doivent porter sur&nbsp;:&nbsp;<\/p>\n\n\n\n<div style=\"height:38px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<ul class=\"wp-block-list\"><li>Des immobilisations corporelles <em>(p.ex., b\u00e2timents, installations, machines, \u2026)<\/em> et des immobilisations incorporelles <em>(p. ex., frais de R&amp;D, brevets, \u2026)<\/em>&nbsp;;<\/li><li>Acquises \u00e0 l&#8217;\u00e9tat neuf ou constitu\u00e9es par l\u2019entreprise elle-m\u00eame&nbsp;;<\/li><li>Affect\u00e9es en Belgique \u00e0 l\u2019exercice de l\u2019activit\u00e9 professionnelle&nbsp;;<\/li><li>Amortissables sur 3 ans au minimum.<\/li><\/ul>\n\n\n\n<div style=\"height:49px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>La stimulation des investissements \u00e9tait l\u2019un des engagements \u00e9mis lors de l\u2019accord de gouvernement scell\u00e9 le 30 septembre 2020. Le gouvernement avait honor\u00e9 ledit accord en d\u00e9posant en date du 25 novembre 2020 un projet de loi-programme<a href=\"#_ftn2\">[2]<\/a> comportant un volet \u00ab&nbsp;d\u00e9duction pour investissement&nbsp;\u00bb et pr\u00e9voyant la prolongation de la d\u00e9duction de 25% jusqu\u2019au 31 d\u00e9cembre 2022, soit une prolongation de deux ans.<\/p>\n\n\n\n<p>En outre, une autre mesure propos\u00e9e avait trait \u00e0 la prolongation du report de la d\u00e9duction non accord\u00e9e aux deux prochains exercices. Au lieu de ne s\u2019appliquer qu\u2019aux investissements r\u00e9alis\u00e9s entre le 1<sup>er<\/sup> janvier 2019 et le 31 d\u00e9cembre 2019, cette derni\u00e8re s\u2019appliquerait aux investissements r\u00e9alis\u00e9s entre le 1<sup>er<\/sup> janvier 2019 et le 31 d\u00e9cembre 2021.<\/p>\n\n\n\n<p>Ce projet de loi-programme a \u00e9t\u00e9 finalement adopt\u00e9 par la Chambre des Repr\u00e9sentants en date du 11 d\u00e9cembre 2020<a href=\"#_ftn3\">[3]<\/a>.<\/p>\n\n\n\n<p>On ne peut que f\u00e9liciter cette adoption par le Parlement. Ces mesures auront ind\u00e9niablement un impact tr\u00e8s favorable pour les entreprises devant faire face aux difficult\u00e9s g\u00e9n\u00e9r\u00e9es par la crise du Covid-19. &nbsp;Nous trouvons toutefois regrettable que le report de la d\u00e9duction non accord\u00e9e aux deux prochains exercices ne s\u2019applique qu\u2019aux investissements effectu\u00e9s jusqu\u2019au 31 d\u00e9cembre 2021 et non aux investissements qui seraient r\u00e9alis\u00e9s en 2022.<\/p>\n\n\n\n<hr class=\"wp-block-separator\"\/>\n\n\n\n<p style=\"font-size:12px\"><a href=\"#_ftnref1\">[1]<\/a> Loi du 15 juillet 2020 portant diverses mesures fiscales urgentes en raison de la pand\u00e9mie du COVID-19 (CORONA III) (<em>Moniteur belge<\/em> du 23.07.2020, p. 55187).<\/p>\n\n\n\n<p style=\"font-size:12px\"><a href=\"#_ftnref2\">[2]<\/a> Projet de loi-programme \u00ab&nbsp;confection du budget 2021&nbsp;\u00bb, Chambre des Repr\u00e9sentants de Belgique, DOC 55 1662\/001 du 25 novembre 2020, p. 5.<\/p>\n\n\n\n<p style=\"font-size:12px\"><a href=\"#_ftnref3\">[3]<\/a> Projet de loi-programme, Chambre des Repr\u00e9sentants de Belgique, DOC 55 1662\/010 du 11 d\u00e9cembre 2020.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pour rappel, dans une pr\u00e9c\u00e9dente newsletter publi\u00e9e le 8 octobre 2020 par Leyton, nous vous informions qu\u2019une loi Corona III[1] avait port\u00e9 la d\u00e9duction pour investissement \u00e0 25% pour les investissements r\u00e9alis\u00e9s &nbsp;par des \u00ab&nbsp;petites&nbsp;\u00bb entreprises entre le 12 mars 2020 et le 31 d\u00e9cembre 2020. Pour \u00eatre \u00e9ligibles, les investissements doivent porter sur&nbsp;:&nbsp; Des [&hellip;]<\/p>\n","protected":false},"featured_media":4176,"template":"","meta":{"_acf_changed":false},"categories":[],"tags":[],"class_list":["post-4188","news","type-news","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Covid-19 : la d\u00e9duction pour investissement - Belgique - Leyton<\/title>\n<meta name=\"description\" content=\"La prolongation de la d\u00e9duction pour investissement major\u00e9e aura un impact positif pour les entreprises en difficult\u00e9 en raison de la crise sanitaire actuelle.\" \/>\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\/fr\/news\/mesures-de-soutien-aux-entreprises-face-au-covid-19-la-deduction-pour-investissement-de-25-prolongee-de-deux-ans\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Covid-19 : la d\u00e9duction pour investissement - 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