{"id":9780,"date":"2019-04-11T00:00:00","date_gmt":"2019-04-11T00:00:00","guid":{"rendered":"https:\/\/abeille-preprod.eliott-markus.cloud\/prime-gilets-jaunes\/"},"modified":"2019-04-11T00:00:00","modified_gmt":"2019-04-11T00:00:00","slug":"prime-gilets-jaunes","status":"publish","type":"post","link":"https:\/\/abeille.law\/en\/prime-gilets-jaunes\/","title":{"rendered":"Prime \u00ab Gilets jaunes \u00bb : quelles r\u00e8gles de d\u00e9duction fiscale dans les groupes ?"},"content":{"rendered":"<p>La soci\u00e9t\u00e9 m\u00e8re d\u2019un groupe qui prend en charge la <strong>prime \u00ab\u00a0<em>Gilets jaunes<\/em>\u00a0\u00bb<\/strong> vers\u00e9e par ses filiales peut la d\u00e9duire de son r\u00e9sultat.<\/p>\n<p>Les employeurs qui le souhaitaient ont pu, sous certaines conditions, verser \u00e0 leurs salari\u00e9s, entre le 11\u00a0d\u00e9cembre\u00a02018 et le 31\u00a0mars\u00a02019, une prime \u00ab\u00a0<em>exceptionnelle de pouvoir d\u2019achat<\/em>\u00a0\u00bb, d\u2019un montant de 1\u00a0000\u00a0\u20ac maximum, exon\u00e9r\u00e9e d\u2019imp\u00f4t et de cotisations sociales.<\/p>\n<p>Dans certains groupes de soci\u00e9t\u00e9s, les filiales ayant proc\u00e9d\u00e9 au versement de cette prime ont refactur\u00e9 son montant \u00e0 leur soci\u00e9t\u00e9 m\u00e8re car leur situation financi\u00e8re ne leur permettait pas d\u2019en assumer la charge. Le co\u00fbt d\u00e9finitif de la prime \u00e9tant donc support\u00e9 par la soci\u00e9t\u00e9 m\u00e8re.<\/p>\n<p>La question s\u2019est pos\u00e9e de savoir si la <strong>soci\u00e9t\u00e9 m\u00e8re<\/strong> pouvait d\u00e9duire cette charge de son r\u00e9sultat imposable.<\/p>\n<p>\u00c0 ce titre, le gouvernement a rappel\u00e9 que seules sont d\u00e9ductibles les charges qui sont notamment engag\u00e9es dans l\u2019int\u00e9r\u00eat direct de l\u2019entreprise, c\u2019est-\u00e0-dire lorsqu\u2019elles se rattachent \u00e0 une gestion normale et qu\u2019elles ont une contrepartie suffisante justifiant que l\u2019entreprise les supportent. Or, selon les tribunaux, la seule appartenance \u00e0 un groupe ne permet pas de d\u00e9montrer cet int\u00e9r\u00eat. En effet, ce dernier s\u2019appr\u00e9cie individuellement au niveau de chaque soci\u00e9t\u00e9. L\u2019existence d\u2019un int\u00e9r\u00eat de groupe n\u2019\u00e9tant pas reconnu. En cons\u00e9quence, la prise en charge de la prime, qui pr\u00e9sente un int\u00e9r\u00eat pour le groupe mais pas pour la soci\u00e9t\u00e9 m\u00e8re, n\u2019est, en principe, pas d\u00e9ductible.<\/p>\n<p>Mais bonne nouvelle\u00a0! \u00c0 titre d\u00e9rogatoire, cette <strong>d\u00e9duction<\/strong> est admise pour permettre au dispositif d\u2019\u00eatre pleinement efficace.<\/p>\n<blockquote><p>Pour plus d&#8217;informaiton, n&#8217;h\u00e9sitez pas \u00e0 consulter la <a title=\"Q&#038;A Assembl\u00e9e Nationale | R\u00e9ponse n\u00b016035 du JO\" href=\"http:\/\/questions.assemblee-nationale.fr\/q15\/15-16035QE.htm\" target=\"_blank\" rel=\"noopener\">r\u00e9ponse n\u00b016035<\/a> du Journal Officiel du 12 mars 2019.\u00a0<\/p><\/blockquote>\n<p><span style=\"font-size: 8pt;\"><cite class=\"reference\">Article publi\u00e9 le\u00a0<time>11 avril 2019<\/time>\u00a0&#8211;\u00a0\u00a9\u00a0\u00a0Les Echos Publishing\u00a0&#8211;\u00a02019<\/cite><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La soci\u00e9t\u00e9 m\u00e8re d\u2019un groupe qui prend en charge la prime \u00ab\u00a0Gilets jaunes\u00a0\u00bb vers\u00e9e par ses filiales peut la d\u00e9duire de son r\u00e9sultat. Les employeurs qui le souhaitaient ont pu, sous certaines conditions, verser \u00e0 leurs salari\u00e9s, entre le 11\u00a0d\u00e9cembre\u00a02018 et le 31\u00a0mars\u00a02019, une prime \u00ab\u00a0exceptionnelle de pouvoir d\u2019achat\u00a0\u00bb, d\u2019un montant de 1\u00a0000\u00a0\u20ac maximum, exon\u00e9r\u00e9e [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[190],"tags":[],"class_list":["post-9780","post","type-post","status-publish","format-standard","hentry","category-juridiques"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Prime \u00ab Gilets jaunes \u00bb : quelles r\u00e8gles de d\u00e9duction fiscale dans les groupes ? | Abeille Avocats<\/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:\/\/abeille.law\/prime-gilets-jaunes\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Prime \u00ab Gilets jaunes \u00bb : quelles r\u00e8gles de d\u00e9duction fiscale dans les groupes ? | Abeille Avocats\" \/>\n<meta property=\"og:description\" content=\"La soci\u00e9t\u00e9 m\u00e8re d\u2019un groupe qui prend en charge la prime \u00ab\u00a0Gilets jaunes\u00a0\u00bb vers\u00e9e par ses filiales peut la d\u00e9duire de son r\u00e9sultat. 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