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<h1 class="mb-4" itemprop="headline">Distribution de dividendes : calcul et fiscalit�</h1>
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dans <a href="../../../../blog/comptabilite/"><span itemprop="about">Comptabilit�</span></a> Modification le : <time class="post_date" datetime="2019-02-11" itemprop="dateModified" content="2019-02-11"> <span class="jour">11</span> <span class="mois">f�v</span> <span class="annee">2019</span></time></li>
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<strong><u>R�GIME FISCAL CONCERNANT LA DISTRIBUTION DE DIVIDENDES</u></strong>
On ne consid�re pas les dividendes comme une r�mun�ration, mais comme <strong>des revenus de capitaux mobiliers</strong>, c’est-�-dire actions et parts sociales. Ces dividendes sont g�n�ralement soumis <strong>aux cotisations sociales</strong>, lorsque la part distribu�e aux associ�s exc�de 10 % du capital social, des primes d’�mission et sommes vers�es en compte courant d’associ�. Ces dividendes ont comme cons�quence, <strong>le paiement � la source des pr�l�vements sociaux,</strong> par exemple les int�r�ts des comptes courants ou des comptes bloqu�s des associ�s.
<strong><u>DIVIDENDES ET DISTRIBUTIONS D�CID�S PAR LA SOCI�T�</u></strong>
Chaque soci�t� poss�de <a href="https://www.lebonexpertcomptable.com/expert-comptable-en-ligne.html">des obligations fiscales</a>, apr�s le paiement de l’<a href="https://blog.lebonexpertcomptable.com/blog/2018/11/13/tout-savoir-sur-limpot-sur-les-societes-et-tableau-recapitulatif-des-taux-de-limpot-sur-les-societes.html">imp�t sur les soci�t�s</a>, l’entreprise a deux possibilit�s concernant l’<strong>affectation du solde restant</strong>�: soit mettre le solde restant <strong>en r�serve</strong>, soit le distribuer aux associ�s de l’entreprise <strong>sous forme de dividendes</strong>. Chaque ann�e, lors de l’assembl�e g�n�rale ordinaire, les associ�s d�cident de statuer sur les comptes de l’exercice effectu�, et ainsi ont la possibilit� de se partager ces dividendes, en fonction de leurs participations au capital ou encore selon les <strong>modalit�s des statuts juridiques</strong> de l’entreprise. Les soci�t�s concern�es par ces d�cisions sont les suivantes�:
<ul>
<li>Soci�t� anonyme�;</li>
<li>Soci�t� par actions simplifi�e�;</li>
<li>Soci�t� civile ayant opt� pour l’imp�t sur les soci�t�s�;</li>
<li>Soci�t� en nom collectif ayant opt� pour l’imp�t sur les soci�t�s�;</li>
<li>SARL n’ayant pas opt� pour l’imp�t sur le revenu en tant que SARL de famille�;</li>
<li>Soci�t� en commandite simple au titre des distributions aux associ�s commanditaires.</li>
</ul>
<strong>Les distributions des entreprises immobili�res</strong> concernant les copropri�t�s ��<em>transparentes</em>�� ne se compose pas des dividendes, m�me lorsque celles-ci sont <strong>soumises � l’imp�t sur les soci�t�s</strong>. <u>Ces sommes vers�es aux associ�s et / ou actionnaires peuvent �tre issu</u>�:
<ul>
<li>Des distributions pr�lev�es <strong>sur les r�serves�;</strong></li>
<li>Des b�n�fices de l’ann�e�(<em>le b�n�fice distribuable est compos� du b�n�fice de l’exercice r�duit par les diff�rentes pertes ant�rieures ainsi que les sommes misent en r�serve (l�gale ou statuaire) et augment�, � l’inverse du report � nouveau b�n�ficiaire</em>).</li>
</ul>
<u>Les dividendes ne sont pas les seules � �tre vues comme des distributions officielles�:</u>
<ul>
<li>Les distributions engendr�es <strong>via une modification de capital</strong> (<em>lorsqu’il y a r�duction du capital, cela engendre une r�partition des titres entre les associ�s</em>)�;</li>
<li>Le boni de liquidation lorsqu’il y a<strong> dissolution d’une entreprise.</strong></li>
</ul>
Il est obligatoire d’effectuer leurs d�clarations par voie �lectronique depuis le pr�l�vement � la source qui a d�but� <strong>le 1<sup>er�</sup>janvier 2019.</strong>
<strong><u>DISTRIBUTIONS D�CID�S PAR LA SOCI�T�</u></strong>
Ces distributions d�cid�es par la soci�t� sont les b�n�fices et/ou produits <strong>non mis en r�serve</strong> ou <strong>non incorpor�s au capita</strong>l�ainsi que les d�penses non engag�es par l’entreprise dans son int�r�t direct, c’est-�-dire dans <strong>l’int�r�t du dirigeant ou de l’associ�</strong>, qualifi�es de distributions � l’occasion d’un <strong>contr�le fiscal.</strong>
<img class="alignnone size-full wp-image-2251" src="/media/5652" alt="ZZZZ" width="820" height="312" />
<strong><u>MODALIT�S D’IMPOSITION D’UNE PERSONNE PHYSIQUE</u></strong>
<strong>Le pr�l�vement forfaitaire unique�: FLAT TAX</strong>
Depuis le 1<sup>er�</sup>janvier 2018, les dividendes sont pr�lev�s via un <a href="https://www.economie.gouv.fr/particuliers/prelevement-forfaitaire-unique-pfu">pr�l�vement forfaitaire unique</a> (PUF) de 30 %, constitu� de�12,8 % au titre de <strong>l’imp�t sur le revenu</strong>�et de 17,2 % au titre <strong>des pr�l�vements sociaux</strong>. En 2019, le montant des dividendes brut va devoir ainsi �tre indiqu� dans la case ��<em>revenus d�j� soumis aux pr�l�vements sociaux</em>�� de la d�claration des revenus 2018. Les dividendes bruts sont, comme nous l’avons indiqu� pr�c�demment, <strong>soumis au PUF</strong> de 12,8 %, c’est-�-dire 128 €. Concernant l’acompte, celui-ci doit �tre inscrit dans la case ��<em>cr�dit d’imp�t �gal au pr�l�vement forfaitaire non lib�ratoire effectu� en 2018</em>�� et s’inscrit dans l’imp�t d�. Attention, l’associ� b�n�ficiaire des dividendes est soumis � une imposition de 0. Les personnes physiques peuvent opter <strong>pour le bar�me progressif</strong>. Voici un tableau r�capitulatif�:
<table width="623">
<tbody>
<tr>
<td width="302"><strong>DIVIDENDES PER�US EN 2017</strong></td>
<td width="322"><strong>DIVIDENDES PER�US EN 2018</strong></td>
</tr>
<tr>
<td width="302">Acompte non lib�ratoire de 21 % pr�lev� en 2017</td>
<td width="322">Acompte non lib�ratoire de 12,8 % pr�lev� en 2018</td>
</tr>
<tr>
<td width="302">Imposition en 2018 par application du bar�me progressif apr�s abattement de 40 %
<strong>��</strong>
Imputation et / ou restitution de l’acompte�: en cas d’exc�dent</td>
<td width="322">Imposition en 2019 par application du PFU de 12,8 %
Ou sur une option globale bar�me progressif apr�s abattement de 40 %
Imputation et / ou restitution de l’acompte (en cas d’exc�dent)</td>
</tr>
</tbody>
</table>
<strong>Taux progressif</strong>
Les dividendes sont soumis � l’imp�t sur le revenu dans la cat�gorie <strong>des revenus de capitaux mobiliers</strong>. Ceux-ci s’ajoutent aux autres revenus du foyer fiscal, puis l’ensemble est soumis au <strong>bar�me progressif</strong> selon <strong>les tranches de l’imp�t sur le revenu.</strong> Le revenu net � d�clarer doit �tre calcul� selon une r�gle sp�cifique�: tout d’abord, il faut r�aliser un abattement de 40 % sur le montant des dividendes bruts puis soustraire les d�penses r�alis�es concernant leur acquisition ainsi que leur conservation.� Cet abattement de 40 % est pris en compte uniquement si les dividendes ont �t� <strong>fix�s en assembl�e g�n�rale,</strong> si la soci�t� distributrice est une entreprise fran�aise ou une entreprise ayant son si�ge sur le territoire de l’Union Europ�enne ou encore dans un �tat ayant un accord avec la France <strong>afin d’�viter une double imposition.</strong>
Attention, les dividendes qui sont distribu�s via la <strong>Soci�t� d’Investissement � Capital Variable,</strong> via des fonds communs de placements, via des soci�t�s de capital-risque ne peuvent avoir de droit � cet abattement.
<strong><u>DISPENSE CONCERNANT UN PR�L�VEMENT FORFAITAIRE</u></strong>
Les personnes physiques dont le revenu fiscal de l’ann�e N-2 est inf�rieur � 50�000�€ pour une personne seule ou 75�000 € pour un couple soumis � l’imposition commune peuvent �tre exempt�s de l’acompte de 12,8 %. �tre exempt� n’est pas automatique, il faut obligatoirement faire la demande <strong>sous forme d’une attestation sur l’honneur � l’�tablissement payeur</strong>. Attention, la date limite est le 30 novembre de l’ann�e pr�c�dant celle du paiement.
<strong><u>LE BAR�ME PROGRESSIF TOUJOURS D’ACTUALIT� EN 2019</u></strong>
Les dividendes encaiss�s en 2019 devront par la suite �tre d�clar�s en mai 2020 avec les autres revenus de 2019. Comme nous l’avons dit pr�c�demment, l’option pour <strong>le bar�me progressif</strong> est possible. Si vous faites ce choix, le <strong>pr�l�vement forfaitaire</strong> de 12,8 % va <strong>�tre d�duit de l’imp�t d�.</strong> Lorsqu’il y a un exc�dent, le surplus est toujours restitu�. Mais l’option du bar�me progressif est un tr�s bon choix �tant donn� que cela permet de conserver l’abattement de 40 % sur l<strong>es dividendes bruts</strong> et la CSG d�ductible de 6,8 %. Cependant, il est important de rappeler que le choix de l’option du bar�me progressif engage quiconque puisque celle-ci est globale pour l’ann�e, celle-ci concerne donc <strong>les int�r�ts et plus-values mobili�res</strong> �galement.
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<time class="post-date" datetime="2021-11-09 08:00:00" itemprop="datePublished"><span class="day">09</span> <span class="month">novembre</span> <span class="year">2021</span> à 08h00 </time>
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<div class="post-content card-text mb-4" itemprop="text">En France, il est possible, pour les très petites entreprises appelées les micro-entreprises, de ne pas tenir une comptabilité. En effet, une disposition législative permet ...</div>
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<time class="post-date" datetime="2021-10-12 08:00:00" itemprop="datePublished"><span class="day">12</span> <span class="month">octobre</span> <span class="year">2021</span> à 08h00 </time>
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<div class="post-content card-text mb-4" itemprop="text">Vous souhaitez vous renseigner sur la création d’une SCI ? Vous envisagez de créer une SCI ? Vous vous interrogez quant à la faisabilité de ce projet ? Nous sommes là ...</div>
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<time class="post-date" datetime="2021-09-17 10:56:00" itemprop="datePublished"><span class="day">17</span> <span class="month">septembre</span> <span class="year">2021</span> à 10h56 </time>
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<div class="post-content card-text mb-4" itemprop="text">Notre rédaction revient aujourd’hui avec un sujet plus qu’intéressant pour beaucoup d’entreprises : combien coûte réellement un salarié ? Qu’il ...</div>
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<time class="post-date" datetime="2021-06-24 09:43:00" itemprop="datePublished"><span class="day">24</span> <span class="month">juin</span> <span class="year">2021</span> à 09h43 </time>
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<div class="post-content card-text mb-4" itemprop="text">Le confinement est levé depuis le dimanche 20 juin, avec plusieurs jours d’avance. Les trois grandes dates clés du déconfinement étaient le 19 mai, le 09 juin et le 30 ...</div>
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<small class="text-uppercase text-muted"><span itemprop="about">Comptabilit�</span></small>
<h3 itemprop="headline" class="card-title my-2"><a href="../../../../blog/2021/05/06/tout-savoir-sur-la-comptabilite-de-la-micro-entreprise.html">Tout savoir sur la comptabilit� de la micro-entreprise</a></h3>
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<time class="post-date" datetime="2021-05-06 09:00:00" itemprop="datePublished"><span class="day">06</span> <span class="month">mai</span> <span class="year">2021</span> à 09h00 </time>
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<div class="post-content card-text mb-4" itemprop="text">Vous cherchez à tout savoir sur la comptabilité de la micro-entreprise ? Découvrez notre nouvel article !</div>
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