{ "article": { "LEGIARTI000006303543": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "219 quinquies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006303543", "URL": "article/LEGI/ARTI/00/00/06/30/35/LEGIARTI000006303543.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0219AFXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 182 B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000048683707", "@num": "L131-6", "#text": "Code de la sécurité sociale. - art. L131-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162532", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147019", "@fin": "2999-01-01", "#text": "Chapitre II : Impôt sur les bénéfices des sociétés et autres personnes morales", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303543", "@fin": "2009-01-01", "@num": "219 quinquies", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000020051591", "@fin": "2999-01-01", "@num": "219 quinquies", "@etat": "VIGUEUR", "@debut": "2009-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La retenue à la source perçue en application de l'article 182 B est imputable sur le montant de l'impôt sur les sociétés éventuellement exigible à raison des revenus qui l'ont supportée.
\n
" } }, "LEGIARTI000037074499": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L131-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-12-23", "DATE_DEBUT": "2018-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000037074499", "URL": "article/LEGI/ARTI/00/00/37/07/44/LEGIARTI000037074499.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément aux dispositions de l'article 16 de l'ordonnance n° 2018-474 du 12 juin 2018, les dispositions de la présente ordonnance s'appliquent aux cotisations et contributions dues pour les périodes courant à compter du 1er septembre 2018.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000050865167", "@num": "2", "#text": "Décret n°49-579 du 22 avril 1949 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000300433", "@numtexte": "49-579", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1949-04-22" }, { "@id": "LEGIARTI000038358500", "@num": "2", "#text": "Décret n°49-580 du 22 avril 1949 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000483996", "@numtexte": "49-580", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1949-04-22" }, { "@id": "LEGIARTI000044223137", "@num": "2", "#text": "Décret n°50-1318 du 21 octobre 1950 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000675970", "@numtexte": "50-1318", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-10-21" }, { "@id": "LEGIARTI000026885098", "@num": "2", "#text": "Décret n°53-506 du 21 mai 1953 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000670150", "@numtexte": "53-506", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1953-05-21" }, { "@id": "LEGIARTI000026885102", "@num": "2", "#text": "Décret n°55-1390 du 18 octobre 1955 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676042", "@numtexte": "55-1390", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1955-10-18" }, { "@id": "LEGIARTI000026885114", "@num": "4", "#text": "Décret n°72-968 du 27 octobre 1972 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000304093", "@numtexte": "72-968", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-10-27" }, { "@id": "LEGIARTI000026885122", "@num": "6", "#text": "Décret n°75-891 du 23 septembre 1975 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000683202", "@numtexte": "75-891", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-09-23" }, { "@id": "LEGIARTI000046813891", "@num": "3 bis", "#text": "Décret n°78-283 du 28 février 1978 - art. 3 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874155", "@numtexte": "78-283", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-02-28" }, { "@id": "LEGIARTI000046875038", "@num": "2", "#text": "Décret n°79-262 du 21 mars 1979 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000702512", "@numtexte": "79-262", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1979-03-21" }, { "@id": "LEGIARTI000038427708", "@num": "2", "#text": "Décret n°79-265 du 27 mars 1979 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000337677", "@numtexte": "79-265", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1979-03-27" }, { "@id": "LEGIARTI000006789747", "@num": "24", "#text": "Arrêté du 19 janvier 1995 - art. 24 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGITEXT000005617797", "#text": "Décret n°95-158 du 15 février 1995", "@sens": "cible", "@cidtexte": "JORFTEXT000000551518", "@nortexte": "SPSS9500079D", "@numtexte": "95-158", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-02-15" }, { "@id": "LEGIARTI000051246747", "@num": "22", "#text": "Ordonnance n°96-1122 du 20 décembre 1996 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000368749", "@nortexte": "DOMX9600135R", "@numtexte": "96-1122", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-12-20" }, { "@id": "LEGIARTI000006758841", "@num": "9", "#text": "Loi n°2003-1199 du 18 décembre 2003 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249276", "@nortexte": "SANX0300139L", "@numtexte": "2003-1199", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000034762381", "@num": "2", "#text": "Décret n°2007-458 du 25 mars 2007 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000824512", "@nortexte": "SANS0721015D", "@numtexte": "2007-458", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-25" }, { "@id": "LEGIARTI000037256720", "@num": "1", "#text": "Arrêté du 30 mars 2007 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000464188", "@nortexte": "SANS0721128A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-03-30" }, { "@id": "LEGIARTI000036621382", "#text": "Arrêté du 13 avril 2011 - art. 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Annexe 4-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022305433", "@num": "A114-0-26", "#text": "Code de la mutualité - art. A114-0-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022296606", "@num": "R4031-44", "#text": "Code de la santé publique - art. R4031-44 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038405807", "@num": "D131-7", "#text": "Code de la sécurité sociale. - art. D131-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735217", "@num": "D133-17", "#text": "Code de la sécurité sociale. - art. D133-17 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020528910", "@num": "D161-1-1-1", "#text": "Code de la sécurité sociale. - art. D161-1-1-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041967517", "@num": "D611-1", "#text": "Code de la sécurité sociale. - art. D611-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025629802", "@num": "D612-2", "#text": "Code de la sécurité sociale. - art. D612-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738306", "@num": "D612-20", "#text": "Code de la sécurité sociale. - art. D612-20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026885423", "@num": "D612-7", "#text": "Code de la sécurité sociale. - art. D612-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041966324", "@num": "D613-1", "#text": "Code de la sécurité sociale. - art. 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D621-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036679591", "@num": "D621-5", "#text": "Code de la sécurité sociale. - art. D621-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041966755", "@num": "D632-1", "#text": "Code de la sécurité sociale. - art. D632-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006737927", "@num": "D633-15", "#text": "Code de la sécurité sociale. - art. D633-15 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838330", "@num": "D633-2", "#text": "Code de la sécurité sociale. - art. D633-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006737896", "@num": "D633-6", "#text": "Code de la sécurité sociale. - art. D633-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047961809", "@num": "D634-11-2", "#text": "Code de la sécurité sociale. - art. D634-11-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091405", "@num": "D635-10", "#text": "Code de la sécurité sociale. - art. 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I.-L'assiette des cotisations d'assurance maladie et maternité, d'allocations familiales, d'assurance invalidité-décès et d'assurance vieillesse des travailleurs indépendants non agricoles ne relevant pas du dispositif prévu à l'article L. 133-6-8 du présent code est constituée des revenus d'activité indépendante à retenir pour le calcul de l'impôt sur le revenu, sous réserve des dispositions des présents II et III.
\n
II.-L'assiette prévue au I inclut :
\n
1° Les sommes qui ont été déduites pour le calcul de l'impôt sur le revenu :
\n
a) Les exonérations fiscales ;
\n
b) Les moins-values à long terme prévues à l'article 39 quindecies du code général des impôts ;
\n
c) Les reports déficitaires ;
\n
d) Les déductions du chef des frais professionnels prévues au deuxième alinéa du 3° de l'article 83 du même code ;
\n
e) Les frais, droits et intérêts d'emprunt prévus au dernier alinéa du 3° de l'article 83 du même code ;
\n
f) Les cotisations versées aux régimes facultatifs mentionnés au second alinéa du I de l'article 154 bis du même code pour les assurés ayant adhéré aux régimes en cause à compter du 13 février 1994 ;
\n
2° Les revenus tirés de la location de tout ou partie d'un fonds de commerce, d'un établissement artisanal, commercial ou industriel muni du mobilier ou du matériel nécessaire à son exploitation, que la location, dans ce dernier cas, comprenne ou non tout ou partie des éléments incorporels du fonds de commerce ou d'industrie, lorsque ces revenus sont perçus par une personne qui réalise des actes de commerce au titre de l'entreprise louée ou y exerce une activité ;
\n
3° La part des revenus mentionnés aux articles 108 à 115 du même code perçus par le travailleur indépendant non agricole, son conjoint ou le partenaire auquel il est lié par un pacte civil de solidarité ou leurs enfants mineurs non émancipés et des revenus mentionnés au 4° de l'article 124 du même code qui est supérieure à 10 % du capital social et des primes d'émission et des sommes versées en compte courant détenus en toute propriété ou en usufruit par ces mêmes personnes. Un décret en Conseil d'Etat précise la nature des apports retenus pour la détermination du capital social au sens du présent 3° ainsi que les modalités de prise en compte des sommes versées en compte courant ;
\n
4° Pour les travailleurs indépendants non agricoles qui font application de la section 2 du chapitre VI du titre II du livre V du code de commerce et sont assujettis à ce titre à l'impôt sur les sociétés, la part des revenus mentionnés aux articles 108 à 115 du code général des impôts qui excède 10 % du montant de la valeur des biens du patrimoine affecté constaté en fin d'exercice ou la part de ces revenus qui excède 10 % du montant du bénéfice net au sens de l'article 38 du même code si ce dernier montant est supérieur. Un décret en Conseil d'Etat précise les modalités d'application du présent 4°.
\n
III.-Sont exclus de l'assiette prévue au I :
\n
1° Le montant des plus-values professionnelles à long terme prévues à l'article 39 quindecies et au a du I de l'article 219 quinquies du code général des impôts ;
\n
2° La majoration de 25 % prévue au 7 de l'article 158 du même code.

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I.-Les cotisations de sécurité sociale dues par les travailleurs indépendants non agricoles ne relevant pas du dispositif prévu à l'article L. 613-7 sont assises sur une assiette nette constituée du montant des revenus d'activité indépendante à retenir, sous réserve des dispositions des II à IV du présent article, pour le calcul de l'impôt sur le revenu, diminuée du montant de cotisations calculé selon les modalités fixées au V.

II.-Les revenus mentionnés au I sont établis avant déduction au titre de l'impôt sur le revenu des sommes suivantes :

1° Les exonérations fiscales ;

2° Les moins-values à long terme prévues à l'article 39 quindecies du code général des impôts ;

3° Les reports déficitaires ;

4° Les déductions du chef des frais professionnels prévues au deuxième alinéa du 3° de l'article 83 du même code ;

5° Les frais, droits et intérêts d'emprunt prévus au dernier alinéa du 3° de l'article 83 du même code ;

6° Les cotisations versées à des régimes obligatoires, de base ou complémentaires, de sécurité sociale et les autres sommes mentionnées au I de l'article 154 bis du même code.

III.-Les revenus mentionnés au I comprennent en outre :

1° Les revenus tirés de la location de tout ou partie d'un fonds de commerce, d'un établissement artisanal, commercial ou industriel muni du mobilier ou du matériel nécessaire à son exploitation, que la location, dans ce dernier cas, comprenne ou non tout ou partie des éléments incorporels du fonds de commerce ou d'industrie, lorsque ces revenus sont perçus par une personne qui réalise des actes de commerce au titre de l'entreprise louée ou y exerce une activité ;

2° La part des revenus mentionnés aux articles 108 à 115 du même code perçus par le travailleur indépendant non agricole, son conjoint ou le partenaire auquel il est lié par un pacte civil de solidarité ou leurs enfants mineurs non émancipés et des revenus mentionnés au 4° de l'article 124 du même code qui est supérieure à 10 % du capital social et des primes d'émission et des sommes versées en compte courant détenus en toute propriété ou en usufruit par ces mêmes personnes. Un décret en Conseil d'Etat précise la nature des apports retenus pour la détermination du capital social au sens du présent 3° ainsi que les modalités de prise en compte des sommes versées en compte courant ;

3° Pour les travailleurs indépendants non agricoles qui font application de la section 2 du chapitre VI du titre II du livre V du code de commerce et sont assujettis à ce titre à l'impôt sur les sociétés, la part des revenus mentionnés aux articles 108 à 115 du code général des impôts qui excède 10 % du montant de la valeur des biens du patrimoine affecté constaté en fin d'exercice ou la part de ces revenus qui excède 10 % du montant du bénéfice net au sens de l'article 38 du même code si ce dernier montant est supérieur. Un décret en Conseil d'Etat précise les modalités d'application du présent 4°.

IV.-Sont exclus des revenus mentionnés au I :

1° Le montant des plus-values professionnelles à long terme prévues à l'article 39 quindecies et au a du I de l'article 219 quinquies du code général des impôts ;

2° La majoration de 25 % prévue au 7 de l'article 158 du même code.

V.-Le montant de cotisations mentionné au I est égal au produit du montant des revenus établi en application des II à IV et de la somme des taux de cotisations en vigueur l'année au titre de laquelle les cotisations sont dues, applicables pour l'assiette nette mentionnée au I, rapporté à cette même somme de taux de cotisations augmentée de un.
\n
En vue de l'établissement des comptes des travailleurs indépendants dont le bénéfice est déterminé en application des articles 38 et 93 A du code général des impôts, les organismes mentionnés aux articles L. 213-1 et L. 752-4 du présent code communiquent à l'issue de la déclaration des revenus énumérés aux II et III du présent article le montant de cotisations calculé selon les modalités fixées au premier alinéa du présent V. Ces organismes mettent en place, avec le concours des organismes mentionnés aux articles L. 641-2, L. 641-5 et L. 651-1, un téléservice permettant de procéder à tout moment à ce calcul.

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II.-L'assiette prévue au I inclut :

1° Les sommes qui ont été déduites pour le calcul de l'impôt sur le revenu :

a) Les exonérations fiscales ;

b) Les moins-values à long terme prévues à l'article 39 quindecies du code général des impôts ;

c) Les reports déficitaires ;

d) Les déductions du chef des frais professionnels prévues au deuxième alinéa du 3° de l'article 83 du même code ;

e) Les frais, droits et intérêts d'emprunt prévus au dernier alinéa du 3° de l'article 83 du même code ;

f) Les cotisations versées aux régimes facultatifs mentionnés au second alinéa du I de l'article 154 bis du même code pour les assurés ayant adhéré aux régimes en cause à compter du 13 février 1994 ;

2° Les revenus tirés de la location de tout ou partie d'un fonds de commerce, d'un établissement artisanal, commercial ou industriel muni du mobilier ou du matériel nécessaire à son exploitation, que la location, dans ce dernier cas, comprenne ou non tout ou partie des éléments incorporels du fonds de commerce ou d'industrie, lorsque ces revenus sont perçus par une personne qui réalise des actes de commerce au titre de l'entreprise louée ou y exerce une activité ;

3° La part des revenus mentionnés aux articles 108 à 115 du même code perçus par le travailleur indépendant non agricole, son conjoint ou le partenaire auquel il est lié par un pacte civil de solidarité ou leurs enfants mineurs non émancipés et des revenus mentionnés au 4° de l'article 124 du même code qui est supérieure à 10 % du capital social et des primes d'émission et des sommes versées en compte courant détenus en toute propriété ou en usufruit par ces mêmes personnes. Un décret en Conseil d'Etat précise la nature des apports retenus pour la détermination du capital social au sens du présent 3° ainsi que les modalités de prise en compte des sommes versées en compte courant ;

4° Pour les travailleurs indépendants non agricoles qui font application de la section 2 du chapitre VI du titre II du livre V du code de commerce et sont assujettis à ce titre à l'impôt sur les sociétés, la part des revenus mentionnés aux articles 108 à 115 du code général des impôts qui excède 10 % du montant de la valeur des biens du patrimoine affecté constaté en fin d'exercice ou la part de ces revenus qui excède 10 % du montant du bénéfice net au sens de l'article 38 du même code si ce dernier montant est supérieur. Un décret en Conseil d'Etat précise les modalités d'application du présent 4°.

III.-Sont exclus de l'assiette prévue au I :

1° Le montant des plus-values professionnelles à long terme prévues à l'article 39 quindecies et au a du I de l'article 219 quinquies du code général des impôts ;

2° La majoration de 25 % prévue au 7 de l'article 158 du même code.

" } }, "LEGIARTI000044978581": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L131-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-12-28", "DATE_DEBUT": "2022-05-15" } }, "META_COMMUN": { "ID": "LEGIARTI000044978581", "URL": "article/LEGI/ARTI/00/00/44/97/85/LEGIARTI000044978581.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au IV de l'article 13 de la loi n° 2021-1900 du 30 décembre 2021, ces dispositions entrent en vigueur à la date d'entrée en vigueur de l'article L. 526-22 du code de commerce.

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II.-Les revenus mentionnés au I sont établis avant déduction au titre de l'impôt sur le revenu des sommes suivantes :

1° Les exonérations fiscales ;

2° Les moins-values à long terme prévues à l'article 39 quindecies du code général des impôts ;

3° Les reports déficitaires ;

4° Les déductions du chef des frais professionnels prévues au deuxième alinéa du 3° de l'article 83 du même code ;

5° Les frais, droits et intérêts d'emprunt prévus au dernier alinéa du 3° de l'article 83 du même code ;

6° Les cotisations versées à des régimes obligatoires, de base ou complémentaires, de sécurité sociale et les autres sommes mentionnées au I de l'article 154 bis du même code.

III.-Les revenus mentionnés au I comprennent en outre :

3° Pour les travailleurs indépendants non agricoles qui relèvent des articles L. 526-22 et suivants du code de commerce et qui sont assujettis à l'impôt sur les sociétés, la part des revenus mentionnés aux articles 108 à 115 du code général des impôts qui excède 10 % du montant du bénéfice net au sens de l'article 38 du même code ou, lorsque ces travailleurs indépendants font application de la section 2 du chapitre VI du titre II du livre V du code de commerce et si ce montant est supérieur, la part de ces revenus qui excède 10 % du montant de la valeur des biens du patrimoine affecté constaté en fin d'exercice. Un décret en Conseil d'Etat précise les modalités d'application du présent 3°.

IV.-Sont exclus des revenus mentionnés au I :

1° Le montant des plus-values professionnelles à long terme prévues à l'article 39 quindecies et au a du I de l'article 219 quinquies du code général des impôts ;

2° La majoration de 25 % prévue au 7 de l'article 158 du même code.

En vue de l'établissement des comptes des travailleurs indépendants dont le bénéfice est déterminé en application des articles 38 et 93 A du code général des impôts, les organismes mentionnés aux articles L. 213-1 et L. 752-4 du présent code communiquent à l'issue de la déclaration des revenus énumérés aux II et III du présent article le montant de cotisations calculé selon les modalités fixées au premier alinéa du présent V. Ces organismes mettent en place, avec le concours des organismes mentionnés aux articles L. 641-2, L. 641-5 et L. 651-1, un téléservice permettant de procéder à tout moment à ce calcul.

" } }, "LEGIARTI000048683707": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L131-6", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000048683707", "URL": "article/LEGI/ARTI/00/00/48/68/37/LEGIARTI000048683707.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au VII de l’article 18 de la loi n° 2023-1250 du 26 décembre 2023, ces dispositions s'appliquent au calcul des cotisations et des contributions dues par les travailleurs indépendants non agricoles autres que ceux mentionnés à l'article L. 613-7 du code de la sécurité sociale au titre des périodes courant à compter du 1er janvier 2025.

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I.-Les cotisations de sécurité sociale dues par les travailleurs indépendants non agricoles ne relevant pas du dispositif prévu à l'article L. 613-7 sont assises sur l'assiette définie à l'article L. 136-3. En sont toutefois déduites les sommes mentionnées aux articles L. 3312-4, L. 3324-5 et L. 3332-27 du code du travail qui leur sont versées.
\n
\n Cette assiette inclut également le montant des revenus de remplacement sans lien avec une affection de longue durée, au sens des 3° et 4° de l'article L. 160-14 du présent code, qui leur sont versés :
\n
\n 1° A l'occasion de la maladie, de la maternité, de la paternité et de l'accueil de l'enfant au titre des contrats mentionnés aux deux derniers alinéas du I de l'article 154 bis du code général des impôts ;
\n
\n 2° Par les organismes de sécurité sociale.

II.-En vue de l'établissement des comptes des travailleurs indépendants dont le bénéfice est déterminé en application des articles 38 et 93 A du code général des impôts, les organismes mentionnés aux articles L. 213-1 et L. 752-4 du présent code communiquent à l'issue de la déclaration des éléments énumérés à l'article L. 136-3 et au I du présent article le montant de cotisations et de contributions sociales dues selon les règles fixées à l'article L. 136-3 et au I du présent article. Ces organismes mettent en place, avec le concours des organismes mentionnés aux articles L. 641-2, L. 641-5 et L. 651-1, un téléservice permettant de procéder à tout moment à ce calcul.

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Article 219 quinquies AUTONOME MODIFIE, en vigueur du 01/07/1979 au 01/01/2009 (Code général des impôts)