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Pour les personnes mentionnées à l' article 62 du code général des impôts , les revenus perçus s'entendent des rémunérations avant déduction pour frais professionnels.

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D731-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006315961", "@num": "L54", "#text": "Livre des procédures fiscales - art. 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Les traitements, remboursements forfaitaires de frais et toutes autres rémunérations allouées, d'une part, aux gérants majoritaires des sociétés à responsabilité limitée n'ayant pas opté pour le régime fiscal des sociétés de personnes dans les conditions prévues à l'article 3-IV du décret n° 55-594 du 20 mai 1955 modifié, aux gérants des sociétés en commandite par actions et, d'autre part, aux associés en nom des sociétés de personnes et aux membres des sociétés en participation, lorsque ces sociétés ont opté pour le régime fiscal des sociétés de capitaux, sont soumis à l'impôt sur le revenu au nom de leurs bénéficiaires s'ils sont admis en déduction des bénéfices soumis à l'impôt sur les sociétés par application de l'article 211, même si les résultats de l'exercice social sont déficitaires.
\n
Le montant imposable des rémunérations visées à l'alinéa précédent est déterminé sous déduction des frais inhérents à l'exploitation sociale et effectivement supportés par les bénéficiaires dans l'exercice de leurs fonctions.
" } }, "LEGIARTI000006307048": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "62", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1985-12-31", "DATE_DEBUT": "1984-07-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006307048", "URL": "article/LEGI/ARTI/00/00/06/30/70/LEGIARTI000006307048.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0062AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 211, 83 2° quater, 83 2° quinquies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 55-594 1955-05-20 Art. 3 IV", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 84-875 1984-10-01", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006273471", "@num": "4", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006274371", "@num": "2", "#text": "Loi n°84-578 du 9 juillet 1984 - art. 2 (P) JORF 11 JUILLET 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000320661", "@numtexte": "84-578", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-09" }, { "@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": "LEGIARTI000031673756", "@num": "1", "#text": "Décret n°2015-1709 du 21 décembre 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000031664951", "@nortexte": "AFSA1521304D", "@numtexte": "2015-1709", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000038836271", "@num": "60", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 60 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000045038981", "@num": "2", "#text": "Décret n°2022-42 du 19 janvier 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000045038484", "@nortexte": "SSAA2134212D", "@numtexte": "2022-42", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-01-19" }, { "@id": "LEGIARTI000047996917", "#text": "Arrêté du 17 août 2023 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047995759", "@nortexte": "AGRS2312495A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-08-17" }, { "@id": "LEGIARTI000020526129", "@num": "R262-20", "#text": "Code de l'action sociale et des familles - art. R262-20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045039188", "@num": "D821-8-1", "#text": "Code de la sécurité sociale. - art. D821-8-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046784043", "@num": "R821-4", "#text": "Code de la sécurité sociale. - art. R821-4 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031676083", "@num": "R845-3", "#text": "Code de la sécurité sociale. - art. R845-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044492462", "@num": "R861-15", "#text": "Code de la sécurité sociale. - art. R861-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468265", "@num": "155", "#text": "Code général des impôts, CGI. - art. 155 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042158853", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288581", "@num": "163 quatervicies", "#text": "Code général des impôts, CGI. - art. 163 quatervicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872803", "@num": "1754", "#text": "Code général des impôts, CGI. - art. 1754 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042107", "@num": "200 sexies", "#text": "Code général des impôts, CGI. - art. 200 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988649", "@num": "239", "#text": "Code général des impôts, CGI. - art. 239 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815531", "@num": "885 O bis", "#text": "Code général des impôts, CGI. - art. 885 O bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310928", "@num": "885 R", "#text": "Code général des impôts, CGI. - art. 885 R (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036385035", "@num": "975", "#text": "Code général des impôts, CGI. - art. 975 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695530", "@num": "38 sexdecies-0 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 sexdecies-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904877", "@num": "D731-17", "#text": "Code rural et de la pêche maritime - art. D731-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315961", "@num": "L54", "#text": "Livre des procédures fiscales - art. L54 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162771", "@fin": "2007-09-01", "#text": "REVENUS IMPOSABLES.", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147110", "@fin": "2007-09-01", "#text": "IMPOT SUR LE REVENU", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133862", "@fin": "2007-09-01", "#text": "IMPOTS DIRECTS", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000048117037", "@fin": "1979-07-01", "@num": "62", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307047", "@fin": "1984-07-11", "@num": "62", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307048", "@fin": "1985-12-31", "@num": "62", "@etat": "MODIFIE", "@debut": "1984-07-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307049", "@fin": "1988-01-06", "@num": "62", "@etat": "MODIFIE", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307050", "@fin": "1993-01-01", "@num": "62", "@etat": "MODIFIE", "@debut": "1988-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307051", "@fin": "1994-09-02", "@num": "62", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307052", "@fin": "1997-04-11", "@num": "62", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307053", "@fin": "2008-08-06", "@num": "62", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000019288260", "@fin": "2999-01-01", "@num": "62", "@etat": "VIGUEUR", "@debut": "2008-08-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les traitements, remboursements forfaitaires de frais et toutes autres rémunérations allouées, d'une part, aux gérants majoritaires des sociétés à responsabilité limitée n'ayant pas opté pour le régime fiscal des sociétés de personnes dans les conditions prévues à l'article 3-IV du décret n° 55-594 du 20 mai 1955 modifié, aux gérants des sociétés en commandite par actions et, d'autre part, aux associés en nom des sociétés de personnes et aux membres des sociétés en participation, lorsque ces sociétés ont opté pour le régime fiscal des sociétés de capitaux, sont soumis à l'impôt sur le revenu au nom de leurs bénéficiaires s'ils sont admis en déduction des bénéfices soumis à l'impôt sur les sociétés par application de l'article 211, même si les résultats de l'exercice social sont déficitaires.
\n
Le montant imposable des rémunérations visées à l'alinéa précédent est déterminé sous déduction des frais inhérents à l'exploitation sociale et effectivement supportés par les bénéficiaires dans l'exercice de leurs fonctions ainsi que des intérêts des emprunts visés aux 2° quater et 2° quinquies de l'article 83 dans les conditions et limites énoncées à cet article.
" } }, "LEGIARTI000006307049": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "62", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1988-01-06", "DATE_DEBUT": "1985-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006307049", "URL": "article/LEGI/ARTI/00/00/06/30/70/LEGIARTI000006307049.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0062AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 211", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 239 bis AA", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 8 4°, 5°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 83 2° quater, 2° quinquies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 38 sexdecies OA", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006273471", "@num": "4", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006274450", "@num": "5", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 5 (P) JORF 31 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000312597", "#text": "Décret 86-1086 1986-10-07", "@sens": "source", "@cidtexte": "JORFTEXT000000312597", "@numtexte": "86-1086", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@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": "LEGIARTI000031673756", "@num": "1", "#text": "Décret n°2015-1709 du 21 décembre 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000031664951", "@nortexte": "AFSA1521304D", "@numtexte": "2015-1709", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000038836271", "@num": "60", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 60 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000045038981", "@num": "2", "#text": "Décret n°2022-42 du 19 janvier 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000045038484", "@nortexte": "SSAA2134212D", "@numtexte": "2022-42", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-01-19" }, { "@id": "LEGIARTI000047996917", "#text": "Arrêté du 17 août 2023 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047995759", "@nortexte": "AGRS2312495A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-08-17" }, { "@id": "LEGIARTI000020526129", "@num": "R262-20", "#text": "Code de l'action sociale et des familles - art. R262-20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045039188", "@num": "D821-8-1", "#text": "Code de la sécurité sociale. - art. D821-8-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046784043", "@num": "R821-4", "#text": "Code de la sécurité sociale. - art. R821-4 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031676083", "@num": "R845-3", "#text": "Code de la sécurité sociale. - art. R845-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044492462", "@num": "R861-15", "#text": "Code de la sécurité sociale. - art. R861-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468265", "@num": "155", "#text": "Code général des impôts, CGI. - art. 155 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042158853", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288581", "@num": "163 quatervicies", "#text": "Code général des impôts, CGI. - art. 163 quatervicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872803", "@num": "1754", "#text": "Code général des impôts, CGI. - art. 1754 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042107", "@num": "200 sexies", "#text": "Code général des impôts, CGI. - art. 200 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988649", "@num": "239", "#text": "Code général des impôts, CGI. - art. 239 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815531", "@num": "885 O bis", "#text": "Code général des impôts, CGI. - art. 885 O bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310928", "@num": "885 R", "#text": "Code général des impôts, CGI. - art. 885 R (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036385035", "@num": "975", "#text": "Code général des impôts, CGI. - art. 975 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695530", "@num": "38 sexdecies-0 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 sexdecies-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904877", "@num": "D731-17", "#text": "Code rural et de la pêche maritime - art. D731-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 55-594 1955-05-20 art. 3 IV", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006315961", "@num": "L54", "#text": "Livre des procédures fiscales - art. L54 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162771", "@fin": "2007-09-01", "#text": "REVENUS IMPOSABLES.", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147110", "@fin": "2007-09-01", "#text": "IMPOT SUR LE REVENU", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133862", "@fin": "2007-09-01", "#text": "IMPOTS DIRECTS", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000048117037", "@fin": "1979-07-01", "@num": "62", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307047", "@fin": "1984-07-11", "@num": "62", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307048", "@fin": "1985-12-31", "@num": "62", "@etat": "MODIFIE", "@debut": "1984-07-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307049", "@fin": "1988-01-06", "@num": "62", "@etat": "MODIFIE", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307050", "@fin": "1993-01-01", "@num": "62", "@etat": "MODIFIE", "@debut": "1988-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307051", "@fin": "1994-09-02", "@num": "62", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307052", "@fin": "1997-04-11", "@num": "62", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307053", "@fin": "2008-08-06", "@num": "62", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000019288260", "@fin": "2999-01-01", "@num": "62", "@etat": "VIGUEUR", "@debut": "2008-08-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les traitements, remboursements forfaitaires de frais et toutes autres rémunérations sont soumis à l'impôt sur le revenu au nom de leurs bénéficiaires s'ils sont admis en déduction des bénéfices soumis à l'impôt sur les sociétés par application de l'article 211, même si les résultats de l'exercice social sont déficitaires, lorsqu'ils sont alloués :
\n
Aux gérants majoritaires des sociétés à responsabilité limitée n'ayant pas opté pour le régime fiscal des sociétés de personnes dans les conditions prévues à l'article 3-IV du décret n° 55-594 du 20 mai 1955 modifié ou dans celles prévues à l'article 239 bis AA ;
\n
Aux gérants des sociétés en commandite par actions ;
\n
Aux associés en nom des sociétés de personnes, aux membres des sociétés en participation et aux associés mentionnés aux 4° et 5° de l'article 8 lorsque ces sociétés ou exploitations ont opté pour le régime fiscal des sociétés de capitaux.
\n
Le montant imposable des rémunérations visées à l'alinéa précédent est déterminé sous déduction des frais inhérents à l'exploitation sociale et effectivement supportés par les bénéficiaires dans l'exercice de leurs fonctions ainsi que des intérêts des emprunts visés aux 2° quater et 2° quinquies de l'article 83 dans les conditions et limites énoncées à cet article (1).
\n
(1) Annexe III, art. 38 sexdexies OA.
\n
" } }, "LEGIARTI000006307050": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "62", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-01-01", "DATE_DEBUT": "1988-01-06" } }, "META_COMMUN": { "ID": "LEGIARTI000006307050", "URL": "article/LEGI/ARTI/00/00/06/30/70/LEGIARTI000006307050.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0062AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 158 5 a", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 211", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 239 bis AA", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 8 4°, 5°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 83 2° quater, 2° quinquies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 38 sexdecies OA", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 55-594 1955-05-20 art. 3 IV", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006273471", "@num": "4", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006314141", "@num": "48", "#text": "Loi n°88-15 du 5 janvier 1988 - art. 48 () JORF 6 janvier 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000684065", "@nortexte": "COMX8700028L", "@numtexte": "88-15", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-01-05" }, { "@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": "LEGIARTI000031673756", "@num": "1", "#text": "Décret n°2015-1709 du 21 décembre 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000031664951", "@nortexte": "AFSA1521304D", "@numtexte": "2015-1709", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000038836271", "@num": "60", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 60 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000045038981", "@num": "2", "#text": "Décret n°2022-42 du 19 janvier 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000045038484", "@nortexte": "SSAA2134212D", "@numtexte": "2022-42", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-01-19" }, { "@id": "LEGIARTI000047996917", "#text": "Arrêté du 17 août 2023 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047995759", "@nortexte": "AGRS2312495A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-08-17" }, { "@id": "LEGIARTI000020526129", "@num": "R262-20", "#text": "Code de l'action sociale et des familles - art. R262-20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045039188", "@num": "D821-8-1", "#text": "Code de la sécurité sociale. - art. D821-8-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046784043", "@num": "R821-4", "#text": "Code de la sécurité sociale. - art. R821-4 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031676083", "@num": "R845-3", "#text": "Code de la sécurité sociale. - art. R845-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044492462", "@num": "R861-15", "#text": "Code de la sécurité sociale. - art. R861-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468265", "@num": "155", "#text": "Code général des impôts, CGI. - art. 155 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042158853", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288581", "@num": "163 quatervicies", "#text": "Code général des impôts, CGI. - art. 163 quatervicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872803", "@num": "1754", "#text": "Code général des impôts, CGI. - art. 1754 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042107", "@num": "200 sexies", "#text": "Code général des impôts, CGI. - art. 200 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988649", "@num": "239", "#text": "Code général des impôts, CGI. - art. 239 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815531", "@num": "885 O bis", "#text": "Code général des impôts, CGI. - art. 885 O bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310928", "@num": "885 R", "#text": "Code général des impôts, CGI. - art. 885 R (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036385035", "@num": "975", "#text": "Code général des impôts, CGI. - art. 975 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695530", "@num": "38 sexdecies-0 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 sexdecies-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904877", "@num": "D731-17", "#text": "Code rural et de la pêche maritime - art. D731-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315961", "@num": "L54", "#text": "Livre des procédures fiscales - art. L54 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191916", "@fin": "2999-01-01", "#text": "III : Rémunérations allouées aux gérants et associés de certaines sociétés", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "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": "LEGIARTI000048117037", "@fin": "1979-07-01", "@num": "62", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307047", "@fin": "1984-07-11", "@num": "62", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307048", "@fin": "1985-12-31", "@num": "62", "@etat": "MODIFIE", "@debut": "1984-07-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307049", "@fin": "1988-01-06", "@num": "62", "@etat": "MODIFIE", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307050", "@fin": "1993-01-01", "@num": "62", "@etat": "MODIFIE", "@debut": "1988-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307051", "@fin": "1994-09-02", "@num": "62", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307052", "@fin": "1997-04-11", "@num": "62", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307053", "@fin": "2008-08-06", "@num": "62", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000019288260", "@fin": "2999-01-01", "@num": "62", "@etat": "VIGUEUR", "@debut": "2008-08-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les traitements, remboursements forfaitaires de frais et toutes autres rémunérations sont soumis à l'impôt sur le revenu au nom de leurs bénéficiaires s'ils sont admis en déduction des bénéfices soumis à l'impôt sur les sociétés par application de l'article 211, même si les résultats de l'exercice social sont déficitaires, lorsqu'ils sont alloués :
\n
Aux gérants majoritaires des sociétés à responsabilité limitée n'ayant pas opté pour le régime fiscal des sociétés de personnes dans les conditions prévues à l'article 3-IV du décret n° 55-594 du 20 mai 1955 modifié ou dans celles prévues à l'article 239 bis AA ;
\n
Aux gérants des sociétés en commandite par actions ;
\n
Aux associés en nom des sociétés de personnes, aux membres des sociétés en participation et aux associés mentionnés aux 4° et 5° de l'article 8 lorsque ces sociétés ou exploitations ont opté pour le régime fiscal des sociétés de capitaux.
\n
Le montant imposable des rémunérations visées à l'alinéa précédent est déterminé sous déduction des frais inhérents à l'exploitation sociale et effectivement supportés par les bénéficiaires dans l'exercice de leurs fonctions ainsi que des intérêts des emprunts visés aux 2° quater et 2° quinquies de l'article 83 dans les conditions et limites énoncées à cet article. Le revenu net ainsi obtenu est retenu dans les bases de l'impôt sur le revenu après application d'un abattement calculé dans les conditions prévues aux quatrième, cinquième et sixième alinéas du a du 5 de l'article 158 (1).
\n
(1) Disposition applicable à compter de l'imposition des revenus de 1988.
\n
" } }, "LEGIARTI000006307051": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "62", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1994-09-02", "DATE_DEBUT": "1993-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006307051", "URL": "article/LEGI/ARTI/00/00/06/30/70/LEGIARTI000006307051.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0062AAXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGI 211, 239 bis AA, 8, 83, 158", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 55-594 1955-05-20 art. 3", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006273471", "@num": "4", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006318535", "@num": "24", "#text": "Loi - art. 24 () JORF 31 décembre 1992 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@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": "LEGIARTI000031673756", "@num": "1", "#text": "Décret n°2015-1709 du 21 décembre 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000031664951", "@nortexte": "AFSA1521304D", "@numtexte": "2015-1709", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000038836271", "@num": "60", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 60 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000045038981", "@num": "2", "#text": "Décret n°2022-42 du 19 janvier 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000045038484", "@nortexte": "SSAA2134212D", "@numtexte": "2022-42", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-01-19" }, { "@id": "LEGIARTI000047996917", "#text": "Arrêté du 17 août 2023 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047995759", "@nortexte": "AGRS2312495A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-08-17" }, { "@id": "LEGIARTI000020526129", "@num": "R262-20", "#text": "Code de l'action sociale et des familles - art. R262-20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045039188", "@num": "D821-8-1", "#text": "Code de la sécurité sociale. - art. D821-8-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046784043", "@num": "R821-4", "#text": "Code de la sécurité sociale. - art. R821-4 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031676083", "@num": "R845-3", "#text": "Code de la sécurité sociale. - art. R845-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044492462", "@num": "R861-15", "#text": "Code de la sécurité sociale. - art. R861-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468265", "@num": "155", "#text": "Code général des impôts, CGI. - art. 155 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042158853", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288581", "@num": "163 quatervicies", "#text": "Code général des impôts, CGI. - art. 163 quatervicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872803", "@num": "1754", "#text": "Code général des impôts, CGI. - art. 1754 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042107", "@num": "200 sexies", "#text": "Code général des impôts, CGI. - art. 200 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988649", "@num": "239", "#text": "Code général des impôts, CGI. - art. 239 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815531", "@num": "885 O bis", "#text": "Code général des impôts, CGI. - art. 885 O bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310928", "@num": "885 R", "#text": "Code général des impôts, CGI. - art. 885 R (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036385035", "@num": "975", "#text": "Code général des impôts, CGI. - art. 975 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695530", "@num": "38 sexdecies-0 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 sexdecies-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904877", "@num": "D731-17", "#text": "Code rural et de la pêche maritime - art. D731-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315961", "@num": "L54", "#text": "Livre des procédures fiscales - art. L54 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Modification directe incorporée dans l'édition du 18 août 1993", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191916", "@fin": "2999-01-01", "#text": "III : Rémunérations allouées aux gérants et associés de certaines sociétés", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "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": "LEGIARTI000048117037", "@fin": "1979-07-01", "@num": "62", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307047", "@fin": "1984-07-11", "@num": "62", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307048", "@fin": "1985-12-31", "@num": "62", "@etat": "MODIFIE", "@debut": "1984-07-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307049", "@fin": "1988-01-06", "@num": "62", "@etat": "MODIFIE", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307050", "@fin": "1993-01-01", "@num": "62", "@etat": "MODIFIE", "@debut": "1988-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307051", "@fin": "1994-09-02", "@num": "62", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307052", "@fin": "1997-04-11", "@num": "62", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307053", "@fin": "2008-08-06", "@num": "62", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000019288260", "@fin": "2999-01-01", "@num": "62", "@etat": "VIGUEUR", "@debut": "2008-08-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les traitements, remboursements forfaitaires de frais et toutes autres rémunérations sont soumis à l'impôt sur le revenu au nom de leurs bénéficiaires s'ils sont admis en déduction des bénéfices soumis à l'impôt sur les sociétés par application de l'article 211, même si les résultats de l'exercice social sont déficitaires, lorsqu'ils sont alloués :
\n
Aux gérants majoritaires des sociétés à responsabilité limitée n'ayant pas opté pour le régime fiscal des sociétés de personnes dans les conditions prévues à l'article 3-IV du décret n° 55-594 du 20 mai 1955 modifié ou dans celles prévues à l'article 239 bis AA ;
\n
Aux gérants des sociétés en commandite par actions ;
\n
Aux associés en nom des sociétés de personnes, aux membres des sociétés en participation et aux associés mentionnés aux 4° et 5° de l'article 8 lorsque ces sociétés ou exploitations ont opté pour le régime fiscal des sociétés de capitaux.
\n
Le montant imposable des rémunérations visées à l'alinéa précédent est déterminé sous déduction des frais inhérents à l'exploitation sociale et effectivement supportés par les bénéficiaires dans l'exercice de leurs fonctions ainsi que des intérêts des emprunts visés aux 2° quater et 2° quinquies de l'article 83 dans les conditions et limites énoncées à cet article. Le revenu net ainsi obtenu est retenu dans les bases de l'impôt sur le revenu après application d'un abattement calculé dans les conditions prévues aux quatrième, cinquième, sixième et septième alinéas du a du 5 de l'article 158 (1).
\n
(1) Disposition applicable à compter de l'imposition des revenus de 1988.
\n
" } }, "LEGIARTI000006307052": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "62", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1997-04-11", "DATE_DEBUT": "1994-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006307052", "URL": "article/LEGI/ARTI/00/00/06/30/70/LEGIARTI000006307052.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0062AAXXXXXAF" } }, "LIENS": { "LIEN": [ { "#text": "CGI 211, 239 bis AA, 8, 83, 154 bis, 158", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006273471", "@num": "4", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@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": "LEGIARTI000031673756", "@num": "1", "#text": "Décret n°2015-1709 du 21 décembre 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000031664951", "@nortexte": "AFSA1521304D", "@numtexte": "2015-1709", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000038836271", "@num": "60", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 60 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000045038981", "@num": "2", "#text": "Décret n°2022-42 du 19 janvier 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000045038484", "@nortexte": "SSAA2134212D", "@numtexte": "2022-42", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-01-19" }, { "@id": "LEGIARTI000047996917", "#text": "Arrêté du 17 août 2023 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047995759", "@nortexte": "AGRS2312495A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-08-17" }, { "@id": "LEGIARTI000020526129", "@num": "R262-20", "#text": "Code de l'action sociale et des familles - art. R262-20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045039188", "@num": "D821-8-1", "#text": "Code de la sécurité sociale. - art. D821-8-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046784043", "@num": "R821-4", "#text": "Code de la sécurité sociale. - art. R821-4 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031676083", "@num": "R845-3", "#text": "Code de la sécurité sociale. - art. R845-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044492462", "@num": "R861-15", "#text": "Code de la sécurité sociale. - art. R861-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468265", "@num": "155", "#text": "Code général des impôts, CGI. - art. 155 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042158853", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288581", "@num": "163 quatervicies", "#text": "Code général des impôts, CGI. - art. 163 quatervicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872803", "@num": "1754", "#text": "Code général des impôts, CGI. - art. 1754 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042107", "@num": "200 sexies", "#text": "Code général des impôts, CGI. - art. 200 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988649", "@num": "239", "#text": "Code général des impôts, CGI. - art. 239 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815531", "@num": "885 O bis", "#text": "Code général des impôts, CGI. - art. 885 O bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310928", "@num": "885 R", "#text": "Code général des impôts, CGI. - art. 885 R (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036385035", "@num": "975", "#text": "Code général des impôts, CGI. - art. 975 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695530", "@num": "38 sexdecies-0 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 sexdecies-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904877", "@num": "D731-17", "#text": "Code rural et de la pêche maritime - art. D731-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 55-594 1955-05-20 art. 3", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 2 septembre 1994", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1995-06-29 5H-1-95", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1996-01-31 5A-1-96", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000006315961", "@num": "L54", "#text": "Livre des procédures fiscales - art. L54 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191916", "@fin": "2999-01-01", "#text": "III : Rémunérations allouées aux gérants et associés de certaines sociétés", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "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": "LEGIARTI000048117037", "@fin": "1979-07-01", "@num": "62", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307047", "@fin": "1984-07-11", "@num": "62", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307048", "@fin": "1985-12-31", "@num": "62", "@etat": "MODIFIE", "@debut": "1984-07-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307049", "@fin": "1988-01-06", "@num": "62", "@etat": "MODIFIE", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307050", "@fin": "1993-01-01", "@num": "62", "@etat": "MODIFIE", "@debut": "1988-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307051", "@fin": "1994-09-02", "@num": "62", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307052", "@fin": "1997-04-11", "@num": "62", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307053", "@fin": "2008-08-06", "@num": "62", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000019288260", "@fin": "2999-01-01", "@num": "62", "@etat": "VIGUEUR", "@debut": "2008-08-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les traitements, remboursements forfaitaires de frais et toutes autres rémunérations sont soumis à l'impôt sur le revenu au nom de leurs bénéficiaires s'ils sont admis en déduction des bénéfices soumis à l'impôt sur les sociétés par application de l'article 211, même si les résultats de l'exercice social sont déficitaires, lorsqu'ils sont alloués :
\n
Aux gérants majoritaires des sociétés à responsabilité limitée n'ayant pas opté pour le régime fiscal des sociétés de personnes dans les conditions prévues à l'article 3-IV du décret n° 55-594 du 20 mai 1955 modifié ou dans celles prévues à l'article 239 bis AA ;
\n
Aux gérants des sociétés en commandite par actions ;
\n
Aux associés en nom des sociétés de personnes, aux membres des sociétés en participation et aux associés mentionnés aux 4° et 5° de l'article 8 lorsque ces sociétés ou exploitations ont opté pour le régime fiscal des sociétés de capitaux.
\n
Le montant imposable des rémunérations visées à l'alinéa précédent est déterminé sous déduction des frais inhérents à l'exploitation sociale et effectivement supportés par les bénéficiaires dans l'exercice de leurs fonctions ainsi que des intérêts des emprunts visés aux 2° quater et 2° quinquies de l'article 83 ((et des cotisations et primes versées au titre des régimes et contrats visés au deuxième alinéa de l'article 154 bis dans les conditions et limites énoncées à ces articles)) (1). Le revenu net ainsi obtenu est retenu dans les bases de l'impôt sur le revenu après application d'un abattement calculé dans les conditions prévues aux quatrième, cinquième, sixième et septième alinéas du a du 5 de l'article 158 (2).
\n
(1) Modification de la loi.
\n
(2) Disposition applicable à compter de l'imposition des revenus de 1988.
\n

" } }, "LEGIARTI000006307053": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "62", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-08-06", "DATE_DEBUT": "1997-04-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006307053", "URL": "article/LEGI/ARTI/00/00/06/30/70/LEGIARTI000006307053.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0062AAXXXXXAG" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006273471", "@num": "4", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006319656", "@num": "14", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 14 (V) JORF 31 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000566799", "#text": "Décret 97-661 1997-05-28", "@sens": "source", "@cidtexte": "JORFTEXT000000566799", "@nortexte": "BUDF9700021D", "@numtexte": "97-661", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-28" }, { "@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": "LEGIARTI000031673756", "@num": "1", "#text": "Décret n°2015-1709 du 21 décembre 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000031664951", "@nortexte": "AFSA1521304D", "@numtexte": "2015-1709", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000038836271", "@num": "60", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 60 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000045038981", "@num": "2", "#text": "Décret n°2022-42 du 19 janvier 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000045038484", "@nortexte": "SSAA2134212D", "@numtexte": "2022-42", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-01-19" }, { "@id": "LEGIARTI000047996917", "#text": "Arrêté du 17 août 2023 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047995759", "@nortexte": "AGRS2312495A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-08-17" }, { "@id": "LEGIARTI000020526129", "@num": "R262-20", "#text": "Code de l'action sociale et des familles - art. R262-20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045039188", "@num": "D821-8-1", "#text": "Code de la sécurité sociale. - art. D821-8-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046784043", "@num": "R821-4", "#text": "Code de la sécurité sociale. - art. R821-4 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031676083", "@num": "R845-3", "#text": "Code de la sécurité sociale. - art. R845-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044492462", "@num": "R861-15", "#text": "Code de la sécurité sociale. - art. R861-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468265", "@num": "155", "#text": "Code général des impôts, CGI. - art. 155 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042158853", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288581", "@num": "163 quatervicies", "#text": "Code général des impôts, CGI. - art. 163 quatervicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872803", "@num": "1754", "#text": "Code général des impôts, CGI. - art. 1754 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042107", "@num": "200 sexies", "#text": "Code général des impôts, CGI. - art. 200 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988649", "@num": "239", "#text": "Code général des impôts, CGI. - art. 239 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815531", "@num": "885 O bis", "#text": "Code général des impôts, CGI. - art. 885 O bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310928", "@num": "885 R", "#text": "Code général des impôts, CGI. - art. 885 R (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036385035", "@num": "975", "#text": "Code général des impôts, CGI. - art. 975 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695530", "@num": "38 sexdecies-0 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 sexdecies-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904877", "@num": "D731-17", "#text": "Code rural et de la pêche maritime - art. D731-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 11 avril 1997", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1995-06-29 5H-1-95", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1996-01-31 5A-1-96", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1997-07-02 5H-1-97", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000006315961", "@num": "L54", "#text": "Livre des procédures fiscales - art. L54 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191916", "@fin": "2999-01-01", "#text": "III : Rémunérations allouées aux gérants et associés de certaines sociétés", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "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": "LEGIARTI000048117037", "@fin": "1979-07-01", "@num": "62", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307047", "@fin": "1984-07-11", "@num": "62", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307048", "@fin": "1985-12-31", "@num": "62", "@etat": "MODIFIE", "@debut": "1984-07-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307049", "@fin": "1988-01-06", "@num": "62", "@etat": "MODIFIE", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307050", "@fin": "1993-01-01", "@num": "62", "@etat": "MODIFIE", "@debut": "1988-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307051", "@fin": "1994-09-02", "@num": "62", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307052", "@fin": "1997-04-11", "@num": "62", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307053", "@fin": "2008-08-06", "@num": "62", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000019288260", "@fin": "2999-01-01", "@num": "62", "@etat": "VIGUEUR", "@debut": "2008-08-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les traitements, remboursements forfaitaires de frais et toutes autres rémunérations sont soumis à l'impôt sur le revenu au nom de leurs bénéficiaires s'ils sont admis en déduction des bénéfices soumis à l'impôt sur les sociétés par application de l'article 211, même si les résultats de l'exercice social sont déficitaires, lorsqu'ils sont alloués :
\n
Aux gérants majoritaires des sociétés à responsabilité limitée n'ayant pas opté pour le régime fiscal des sociétés de personnes dans les conditions prévues à l'article 3-IV du décret n° 55-594 du 20 mai 1955 modifié ou dans celles prévues à l'article 239 bis AA ;
\n
Aux gérants des sociétés en commandite par actions ;
\n
Aux associés en nom des sociétés de personnes, aux membres des sociétés en participation et aux associés mentionnés aux 4° et 5° de l'article 8 lorsque ces sociétés ou exploitations ont opté pour le régime fiscal des sociétés de capitaux.
\n
Le montant imposable des rémunérations visées au premier alinéa est déterminé, après déduction des cotisations et primes mentionnées à l'article 154 bis, selon les règles prévues en matière de traitements et salaires.
" } }, "LEGIARTI000019288260": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "62", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2008-08-06" } }, "META_COMMUN": { "ID": "LEGIARTI000019288260", "URL": "article/LEGI/ARTI/00/00/19/28/82/LEGIARTI000019288260.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006273471", "@num": "4", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@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": "LEGIARTI000019284997", "@num": "30", "#text": "LOI n°2008-776\n du 4 août 2008 - art. 30", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGIARTI000031673756", "@num": "1", "#text": "Décret n°2015-1709 du 21 décembre 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000031664951", "@nortexte": "AFSA1521304D", "@numtexte": "2015-1709", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000038836271", "@num": "60", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 60 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000045038981", "@num": "2", "#text": "Décret n°2022-42 du 19 janvier 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000045038484", "@nortexte": "SSAA2134212D", "@numtexte": "2022-42", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-01-19" }, { "@id": "LEGIARTI000047996917", "#text": "Arrêté du 17 août 2023 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047995759", "@nortexte": "AGRS2312495A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-08-17" }, { "@id": "LEGIARTI000020526129", "@num": "R262-20", "#text": "Code de l'action sociale et des familles - art. R262-20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045039188", "@num": "D821-8-1", "#text": "Code de la sécurité sociale. - art. D821-8-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046784043", "@num": "R821-4", "#text": "Code de la sécurité sociale. - art. 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Les traitements, remboursements forfaitaires de frais et toutes autres rémunérations sont soumis à l'impôt sur le revenu au nom de leurs bénéficiaires s'ils sont admis en déduction des bénéfices soumis à l'impôt sur les sociétés par application de l'article 211, même si les résultats de l'exercice social sont déficitaires, lorsqu'ils sont alloués :

\n
\n

Aux gérants majoritaires des sociétés à responsabilité limitée n'ayant pas opté pour le régime fiscal des sociétés de personnes dans les conditions prévues à l'article 3-IV du décret n° 55-594 du 20 mai 1955 modifié ou dans celles prévues à l'article 239 bis AA ou à l'article 239 bis AB ;

\n
\n

Aux gérants des sociétés en commandite par actions ;

\n
\n

Aux associés en nom des sociétés de personnes, aux membres des sociétés en participation et aux associés mentionnés aux 4° et 5° de l'article 8 lorsque ces sociétés ou exploitations ont opté pour le régime fiscal des sociétés de capitaux.

\n
\n

Le montant imposable des rémunérations visées au premier alinéa est déterminé, après déduction des cotisations et primes mentionnées à l'article 154 bis, selon les règles prévues en matière de traitements et salaires.

\n
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R846-7 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031676201", "@num": "R846-8", "#text": "Code de la sécurité sociale. - art. R846-8 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031676210", "@num": "R846-9", "#text": "Code de la sécurité sociale. - art. R846-9 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031676226", "@num": "R847-1", "#text": "Code de la sécurité sociale. - art. R847-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031676235", "@num": "R847-2", "#text": "Code de la sécurité sociale. - art. 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A modifié les dispositions suivantes :

- Code de la sécurité sociale.
Sct. Section 4 : Prime d'activité, Art. R757-6
\n

\n
\n
A modifié les dispositions suivantes :

- Code de la sécurité sociale.
Sct. Titre 4 : Prime d'activité, Sct. Chapitre 1er : Dispositions générales, Sct. Chapitre 2 : Conditions d'ouverture du droit, Art. R842-1, Art. R842-2, Art. R842-3, Art. R842-4, Art. R842-5, Sct. Chapitre 3 : Détermination de la prime d'activité, Art. R843-1, Sct. Chapitre 4 : Ressources prises en compte pour la prime d'activité, Art. R844-1, Art. R844-2, Art. R844-3, Art. R844-4, Art. R844-5, Sct. Chapitre 5 : Dispositions propres aux non-salariés, Art. R845-1, Art. R845-2, Art. R845-3, Sct. Chapitre 6 : Attribution, service et financement de la prestation, Art. R846-1, Art. R846-2, Art. R846-3, Art. R846-4, Art. R846-5, Art. R846-6, Art. R846-7, Art. R846-8, Art. R846-9, Sct. Chapitre 7 : Contrôle, recours, récupération et lutte contre la fraude, Art. R847-1, Art. R847-2, Art. R847-3, Sct. Chapitre 8 : Suivi statistique, évaluation et observation, Art. R848-1\n
\n

\n
" } }, "LEGIARTI000048117037": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "62", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1979-07-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000048117037", "URL": "article/LEGI/ARTI/00/00/48/11/70/LEGIARTI000048117037.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. 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Les traitements, remboursements forfaitaires de frais et toutes autres rémunérations alloués, d’une part, aux gérants majoritaires des sociétés à responsabilité limitée, aux gérants des sociétés en commandite par actions et, d’autre part, aux associés en nom des sociétés de personnes et aux membres des associations en participation, lorsque ces sociétés ou associations ont opté pour le régime fiscal des sociétés de capitaux, sont soumis à l’impôt sur le revenu des personnes physiques au nom de leurs bénéficiaires s’ils sont admis en déduction des bénéfices soumis à l’impôt sur les sociétés par application de l’article 211 ci-après, même si les résultats de l’exercice social sont déficitaires.

Le montant imposable des rémunérations visées à l’alinéa précédent est déterminé sous déduction des frais inhérents à exploitation sociale et effectivement supportés par les bénéficiaires dans l’exercice de leurs fonctions.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000006307053", "cible": true, "cidtexte": "LEGITEXT000006073189", "id": "LEGIARTI000031676083", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006307047", "cible": true, "cidtexte": "LEGITEXT000006073189", "id": "LEGIARTI000031676083", "typelien": "CITATION" }, { "article_id": "LEGIARTI000019288260", "cible": true, "cidtexte": "LEGITEXT000006073189", "id": "LEGIARTI000031676083", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006307052", "cible": true, "cidtexte": "LEGITEXT000006073189", "id": "LEGIARTI000031676083", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006307050", "cible": true, "cidtexte": "LEGITEXT000006073189", "id": "LEGIARTI000031676083", "typelien": "CITATION" }, { "article_id": "LEGIARTI000048117037", "cible": true, "cidtexte": "LEGITEXT000006073189", "id": "LEGIARTI000031676083", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006307051", "cible": true, "cidtexte": "LEGITEXT000006073189", "id": "LEGIARTI000031676083", "typelien": "CITATION" }, { "article_id": "LEGIARTI000031673756", "cible": false, "cidtexte": "LEGITEXT000006073189", "id": "LEGIARTI000031676083", "typelien": "CREE" }, { "article_id": "LEGIARTI000006307049", "cible": true, "cidtexte": "LEGITEXT000006073189", "id": "LEGIARTI000031676083", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006307048", "cible": true, "cidtexte": "LEGITEXT000006073189", "id": "LEGIARTI000031676083", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000031676083", "liens_entrants": true }

Article R845-3 AUTONOME VIGUEUR, en vigueur depuis le 01/01/2016 (Code de la sécurité sociale)