Actualités comptables
Déclarer les rémunérations d’associés : des précisions

Déclarer les rémunérations d’associés : des précisions

Publiée le mercredi 01 septembre 2021 à 05h51 dans Actu Fiscale

Pour fiabiliser l’identification des associés et assimilés, le gouvernement vient de modifier les données de la déclaration de certaines rémunérations d’associés et parts de bénéfices. Que devez-vous désormais déclarer ?


Une déclaration qui inclut des données relatives à l’identification des personnes

Actuellement, les sociétés en nom collectif (SNC) ou en commandite simple (SCS) non soumises à l’impôt sur les sociétés (IS), de même que les sociétés ou groupements exerçant une activité libérale non passibles de l’IS doivent fournir au service des impôts un état récapitulant certaines informations (noms, prénoms des associés, part des bénéfices correspondant aux droits de chacun, etc.).

Cette obligation pèse désormais également sur les sociétés ou groupements exerçant une activité agricole non passibles de l’IS.

Notez également que la liste des informations à fournir par ces sociétés ou groupements est complétée. En sus des noms, prénoms et domiciles des associés, elles doivent aussi communiquer leur date et lieu de naissance.

Ces nouvelles informations doivent aussi être déclarées par :

  • les gérants des sociétés en participation et des sociétés de copropriétaires de navire non soumises à l’IS ;
  • les gérants de sociétés à responsabilité limitée (SARL) non soumises à l’impôt sur le revenu (IR) ;
  • les sociétés en commandite par actions (SCA).

Source : Décret n° 2021-1024 du 30 juillet 2021 relatif aux obligations déclaratives des redevables professionnels s'agissant de l'identification des associés et assimilés

Déclarer les rémunérations d’associés : des précisions © Copyright WebLex - 2021

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  • Mémoire utilisée par PHP : 2,93 Mo
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  • Path : actualite-declarer-les-remunerations-dassocies-des-precisions
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