Maître Gisela Ruth SUCHY

Avocat au barreau de Versailles

Compétences : Droit fiscal et droit douanier, Droit public, Droit immobilier, Droit de la famille, des personnes et de leur patrimoine, Droit pénal des affaires, Droit du travail et social, Droit des étrangers et de la nationalité, Droit des garanties, des sûretés et des mesures d'exécution, Droit de la protection des données personnelles

Barreau : Versailles

Adresse : 17 Place des Bruyères 78260 ACHERES

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Publié le 03/02/2022

Pas de report en arrière de déficit sur de bénéfices pour lesquels l'impôt a été payé par une réduction d'impôt

Article juridique - Droit fiscal et droit douanier

Par Me Gisela Ruth SUCHY

Pas de report en arrière de déficit sur de bénéfices pour lesquels l'impôt a été payé par une réduction d'impôt

L'administration a complété son commentaire du report en arrière des déficits par les sociétés soumises à l’impôt sur les sociétés en intégrant l'apport de la loi de finances pour 2022.

L’article 220 quinquies régit le report en arrière des déficits. Evidemment, un déficit ne peut être reporté en arrière sur des bénéfices qui sont exonérés d’impôt : dispositions des articles 44 "x"ies, 207 à 208 sexies du code général des impôts, ni sur un bénéfice distribué.

Or, certains bénéfices n’ont pas donné lieu à une perception effective d’un impôt sur les sociétés sans pour autant en être exonérés : les impôts acquittés au moyen d’un crédit d’impôt. L’article 15 de la loi de finances pour 2022 a ajouté les bénéfices ayant donné lieu à un impôt payé au moyen de réductions d’impôt. Sont concernés, notamment, les réductions d’impôt pour dons aux œuvres et de mécénat ou la réduction d’impôt pour flotte de vélos.

Ces dispositions deviennent d’autant plus importantes que la mode législative est aux crédits et aux réductions d’impôt pour inciter les contribuables à engager certains types de dépenses. L’administration précise que le montant des crédits ou réductions d’impôt à prendre en compte est celui qui indiqué sur le formulaire la 2572-SD de l’exercice correspondante.

Sources : BOFIP