{"id":11459,"date":"2022-10-25T10:48:26","date_gmt":"2022-10-25T08:48:26","guid":{"rendered":"https:\/\/celinecarsalade.com\/?p=11459"},"modified":"2022-10-25T10:50:08","modified_gmt":"2022-10-25T08:50:08","slug":"les-rdv-conseil-de-celine-25-10-2022","status":"publish","type":"post","link":"https:\/\/celinecarsalade.com\/en\/les-rdv-conseil-de-celine-25-10-2022\/","title":{"rendered":"Les RDV Conseil de C\u00e9line \u2013 25\/10\/2022"},"content":{"rendered":"
\n
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\"\"<\/figure>\n<\/div>\n\n\n\n
\n

Je suis une soci\u00e9t\u00e9 soumise \u00e0 l\u2019IR puis-je choisir l\u2019IS ?<\/h2>\n\n\n\n

Oui, mais sous certaines conditions.
Certaines formes juridiques impliquent d\u2019office une imposition dans le cadre de l\u2019IR. Dans ce cas, on peut dire qu\u2019elle rel\u00e8ve du r\u00e9gime fiscal des soci\u00e9t\u00e9s de personnes.
Sont concern\u00e9es\u00a0par l\u2019IR :<\/strong>
> les soci\u00e9t\u00e9s en nom collectif,
> les soci\u00e9t\u00e9s en commandite simple pour la part de b\u00e9n\u00e9fices qui revient au commandit\u00e9 dont la responsabilit\u00e9 est illimit\u00e9e,
> les soci\u00e9t\u00e9s civiles de placements immobiliers,
> les soci\u00e9t\u00e9s civiles professionnelles,
> les soci\u00e9t\u00e9s civiles de moyens,
> les soci\u00e9t\u00e9s de participation uniquement pour la part revenant aux membres ind\u00e9finiment responsables \u00e0 condition d\u2019\u00eatre connu de l\u2019admin fiscale,
> les soci\u00e9t\u00e9s cr\u00e9\u00e9es de fait mais avec un renvoi aux r\u00e9gime des soci\u00e9t\u00e9s de participation,
> Entreprise unipersonnelle \u00e0 responsabilit\u00e9 limit\u00e9e uniquement lorsque l\u2019associ\u00e9 est une personne physique
> Exploitation agricole \u00e0 responsabilit\u00e9 limit\u00e9e unipersonnelle ou pluripersonnelle.
> Groupement d’int\u00e9r\u00eat \u00e9conomique
> Groupement d’int\u00e9r\u00eat public
> Copropri\u00e9t\u00e9s de navires
> L\u2019indivision
> Groupement agricole d’exploitation en commun
> Groupements forestiers
> Groupement foncier agricole<\/p>\n\n\n\n

Les soci\u00e9t\u00e9s pouvant opter pour l\u2019IS sont :<\/strong>
> Les soci\u00e9t\u00e9s en nom collectif
> Les soci\u00e9t\u00e9s civiles, y compris les soci\u00e9t\u00e9s civiles professionnelles
> Les soci\u00e9t\u00e9s en commandite simple pour la part des commandit\u00e9s.
> Les soci\u00e9t\u00e9s en participation et les soci\u00e9t\u00e9s cr\u00e9\u00e9s de fait
> Entreprise unipersonnelle \u00e0 responsabilit\u00e9 limit\u00e9e dont l\u2019associ\u00e9 est une personne physique
> Exploitation agricole \u00e0 responsabilit\u00e9 limit\u00e9e
Pour exercer cette option il faut l\u2019ex\u00e9cuter selon les conditions pr\u00e9vues par les statuts ou \u00e0 d\u00e9faut \u00e0 l\u2019unanimit\u00e9 des associ\u00e9s.<\/p>\n\n\n\n

Il est possible de renoncer \u00e0 l\u2019IS dans les cinq premi\u00e8res ann\u00e9es de l\u2019option. A d\u00e9faut de renonciation, l\u2019option est irr\u00e9vocable.<\/p>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"

Je suis une soci\u00e9t\u00e9 soumise \u00e0 l\u2019IR puis-je choisir l\u2019IS ?
\nOui, mais sous certaines conditions.<\/p>","protected":false},"author":208589297,"featured_media":10606,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_coblocks_attr":"","_coblocks_dimensions":"","_coblocks_responsive_height":"","_coblocks_accordion_ie_support":"","_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_wpcom_ai_launchpad_first_post":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"{title}\n\n{excerpt}\n\n{url}","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"_wpas_customize_per_network":false,"jetpack_post_was_ever_published":false},"categories":[6441],"tags":[6446,6445,6451,6452,6454,6453],"class_list":["post-11459","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-les-rdv-de-celine","tag-conseils","tag-entreprises","tag-fiscalite","tag-impots","tag-ir","tag-is"],"yoast_head":"\nLes RDV Conseil de C\u00e9line \u2013 25\/10\/2022 - Cabinet d'avocats C\u00e9line CARSALADE<\/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:\/\/celinecarsalade.com\/en\/les-rdv-conseil-de-celine-25-10-2022\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Les RDV Conseil de C\u00e9line \u2013 25\/10\/2022\" \/>\n<meta property=\"og:description\" content=\"Je suis une soci\u00e9t\u00e9 soumise \u00e0 l\u2019IR puis-je choisir l\u2019IS ? 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