Maître David TRUCHE

Avocat au barreau de Paris

Compétences : Droit commercial, des affaires et de la concurrence, Droit des sociétés, Droit du numérique et des communications

Barreau : Paris

Adresse : 222 BOULEVARD SAINT GERMAIN 75006 PARIS

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Publié le 15/09/2016

Amortissement exceptionnel des titres de PME innovantes

Article juridique - Droit fiscal et droit douanier

Par Me David TRUCHE

Amortissement exceptionnel des titres de PME innovantes

La nouvelle version du dispositif, issue de la loi de finances rectificatives pour 2015 (loi n° 2015-1786 du 29 décembre 2015) est entrée en vigueur le 3 septembre 2016 (Décret n°2016-1187 du 31 août 2016).

Issu de la loi de finances rectificatives pour 2013, ce dispositif permet, sous certaines conditions, aux entreprises d’amortir sur une durée de 5 ans les sommes versées pour la souscription en numéraire au capital des PME innovantes. Il est codifié à l’article 217 octies du Code général des Impôts.

Les PME innovantes concernées sont celles :

Qui répondent à la notion de PME au sens du règlement UE 651/2014, soit :
1. Occuper moins de 250 salariés ;
2. Et avoir un chiffres d’affaires n’excédant pas 50 M d’€ ou un total de bilan n’excédant pas 43 M d’€.
Avoir son siège dans un Etat membre de l’UE ou dans un Etat partie à l’accord sur l’Espace économique européen ;
Dont les titres ne sont pas admis aux négociations sur un marché réglementé ;
Qui ne sont pas des entreprises en difficulté au sens des lignes directrices communautaires concernant ;
Qui respectent l’une des deux conditions suivantes pour être qualifiées d’innovantes :
1. avoir réalisé des dépenses de recherche éligibles au crédit d’impôt recherche représentant au moins 10 % des charges d'exploitation de l'un au moins des trois exercices précédant celui au cours duquel intervient la souscription ;
2. être capable de démontrer qu'elle développe ou développera dans un avenir prévisible des produits, services ou procédés neufs ou substantiellement améliorés par rapport à l'état de la technique dans le secteur considéré et qui présentent un risque d'échec technologique ou industriel (cette appréciation devrait être effectuée pour une période de trois ans par BPI France) ;
Qui remplissent l’une des deux conditions suivantes :
1. N’exercer aucune activité sur aucun marché ;
2. Exercer leur activité sur un marché depuis moins de 10 ans après la première vente commerciale.

D’autres conditions tenant notamment aux entreprises qui investissent encadrent ce dispositif qui s’applique aux sommes versées pendant 10 ans à compter du 3 septembre 2016.