{"id":63,"date":"2021-09-01T10:53:16","date_gmt":"2021-09-01T08:53:16","guid":{"rendered":"https:\/\/www.batiment-formations.fr\/10\/?p=63"},"modified":"2021-12-01T09:58:35","modified_gmt":"2021-12-01T08:58:35","slug":"lorem-ipsum-dolor","status":"publish","type":"post","link":"https:\/\/www.batiment-formations.fr\/10\/lorem-ipsum-dolor\/","title":{"rendered":"Doublement du cr\u00e9dit d\u2019imp\u00f4t formation dirigeant."},"content":{"rendered":"\n

Le cr\u00e9dit d\u2019imp\u00f4t pour d\u00e9penses de formation est un dispositif applicable \u00e0 tous les dirigeants d\u2019entreprises relevant d\u2019un r\u00e9gime r\u00e9el d\u2019imposition sur les b\u00e9n\u00e9fices (IR ou IS), quel que soit leur secteur d\u2019activit\u00e9 ou leur forme juridique (entreprise individuelle ou soci\u00e9t\u00e9).<\/strong><\/p>\n\n\n\n

Concr\u00e8tement, ce dispositif s’applique aux d\u00e9penses de formation de tous les chefs d\u2019entreprise :
\u2022 entrepreneur individuel
\u2022 g\u00e9rant de soci\u00e9t\u00e9
\u2022 pr\u00e9sident (pr\u00e9sident du conseil d\u2019administration ou pr\u00e9sident du directoire notamment)
\u2022 administrateur
\u2022 directeur g\u00e9n\u00e9ral ou membre de soci\u00e9t\u00e9s par actions.<\/p>\n\n\n\n

Ce dispositif n’est pas applicable pour les micro-entreprises et pour les conjointes collaboratrices.<\/strong><\/p>\n\n\n\n

\/. Formations \u00e9ligibles au cr\u00e9dit d’imp\u00f4t formation des dirigeants d\u2019entreprise<\/span><\/strong><\/p>\n\n\n\n

Le cr\u00e9dit d\u2019imp\u00f4t s\u2019applique \u00e0 l\u2019ensemble des d\u00e9penses de formation qui entrent dans le champ de la formation professionnelle continue. Il peut s\u2019agir de formations classiques relatives \u00e0 la gestion ou plus techniques sp\u00e9cifiques \u00e0 chaque m\u00e9tier.<\/strong><\/p>\n\n\n\n

\/\/. Montant du cr\u00e9dit d\u2019imp\u00f4t formation des dirigeants d’entreprise<\/span><\/strong><\/p>\n\n\n\n

Pour calculer le montant de votre cr\u00e9dit d\u2019imp\u00f4t, vous devez multiplier :
– le nombre d\u2019heures pass\u00e9es en formation<\/strong> (dans la limite de 40 h par ann\u00e9e civile et par entreprise,
–par le taux horaire du Smic<\/strong> (selon le taux en vigueur au 31 d\u00e9cembre de l\u2019ann\u00e9e au titre de laquelle le cr\u00e9dit d\u2019imp\u00f4t est calcul\u00e9).
Exemple, en 2020, le dirigeant d’une entreprise avait suivi 12 h de formation. En 2021, il a eu un cr\u00e9dit d’imp\u00f4t d’un montant de 12 X 10,15 \u20ac (Smic horaire 2020) soit 121,80 \u20ac.<\/p>\n\n\n\n

Ce cr\u00e9dit d\u2019imp\u00f4t est plafonn\u00e9 \u00e0 la prise en compte de 40 h de formation par ann\u00e9e civile et par entreprise soit 419\u20ac<\/strong> (40 x 10,48 \u20ac) pour 2021.<\/p>\n\n\n\n

En soci\u00e9t\u00e9, le cr\u00e9dit d’imp\u00f4t est plafonn\u00e9 au niveau de la soci\u00e9t\u00e9 et non par associ\u00e9.<\/p>\n\n\n\n

Bonne nouvelle, la Loi de Finances pour 2022 pr\u00e9voit de doubler le montant du cr\u00e9dit d\u2019imp\u00f4t formation des dirigeants pour les petites entreprises de moins de 10 salari\u00e9s et dont le chiffre d\u2019affaires ou le total bilan est inf\u00e9rieur \u00e0 2 millions d\u2019euros.<\/strong><\/p>\n\n\n\n

Cette mesure concernera les formations effectu\u00e9es \u00e0 compter du 1er janvier 2022.<\/strong><\/p>\n\n\n\n

Pour plus de renseignements contactez le service formation de la Capeb Aube au 03 25 76 27 80.<\/p>\n","protected":false},"excerpt":{"rendered":"

Le cr\u00e9dit d\u2019imp\u00f4t pour d\u00e9penses de formation est un dispositif applicable \u00e0 tous les dirigeants d\u2019entreprises relevant d\u2019un r\u00e9gime r\u00e9el d\u2019imposition sur […]<\/p>\n","protected":false},"author":1,"featured_media":1327,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"class_list":["post-63","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"yoast_head":"\nDoublement du cr\u00e9dit d\u2019imp\u00f4t formation dirigeant. - CAPEB Formations Aube<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.batiment-formations.fr\/10\/lorem-ipsum-dolor\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Doublement du cr\u00e9dit d\u2019imp\u00f4t formation dirigeant. - 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