Maître Maxime CARPENTIER

Avocat au barreau des Hauts-de-Seine - Nanterre

Compétences : Fiscalité internationale, Fiscalité de l'activité professionnelle, Fiscalité du patrimoine, Fiscalité des particuliers, Fiscalité immobilière

Barreau : Hauts-de-Seine

Adresse : 2 rue Ancelle 92522 NEUILLY SUR SEINE CEDEX

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Publié le 04/02/2026

Holding et revenus mobiliers : une reconduction tacite du régime des acomptes simplifiés d'IS

Article juridique - Droit fiscal et droit douanier

Par Me Maxime CARPENTIER

Holding et revenus mobiliers : une reconduction tacite du régime des acomptes simplifiés d'IS

La mise à jour du BOI-IS-DECLA-20-30 du 21 janvier 2026 sécurise le mode de calcul simplifié des acomptes d'Impôt sur les Sociétés (IS) pour les sociétés percevant des revenus mobiliers, en permettant une reconduction tacite dudit régime !

Les sociétés dont les bénéfices sont constitués en tout ou partie par des revenus mobiliers, le calcul des acomptes sur la base du bénéfice de référence peut s'avérer inefficace car il ne tient pas compte des crédits d'impôt (CI) attachés à ces revenus.

Une tolérance de l'administration fiscale permet de déroger à la règle de droit commun. Synthèse :

Assiette de calcul : les acomptes peuvent être liquidés d'après le montant net de l'impôt dû au titre de l'exercice précédent (N-1), c.-à-d. après imputation des crédits d'impôt attachés aux revenus mobiliers (selon l'administration, selon un "impôt fictif").
Modalités : chaque acompte est égal à 25 % de cet "impôt fictif" de l'exercice précédent.
Ce dispositif évite de verser des sommes nettement supérieures à l'impôt final dont la société est redevable, en intégrant immédiatement l'effet des CI (notamment étrangers) sur la trésorerie décaissée.

Remarque pratique : bien que la reconduction soit désormais tacite, l'entrée dans ce régime reste conditionnée par une demande initiale écrite. Les sociétés concernées doivent adresser au comptable de la Direction Générale des Finances Publiques (DGFiP) une demande exprimant leur volonté de calculer leurs acomptes sur la base de l'impôt net de leur dernier exercice clos.

Lien vers l'actualité de la base BOFiP ici.