{"id":4048,"date":"2021-03-24T00:00:00","date_gmt":"2021-03-24T00:00:00","guid":{"rendered":"https:\/\/well-tax.com\/super-deduction-capital-allowance-20\/"},"modified":"2024-03-13T08:47:00","modified_gmt":"2024-03-13T08:47:00","slug":"superdeduction-abattement-en-capital-20","status":"publish","type":"post","link":"https:\/\/well-tax.com\/fr\/super-deduction-capital-allowance-20\/","title":{"rendered":"Super-d\u00e9duction : abattement en capital 2.0"},"content":{"rendered":"<p>A partir de 1<sup>st<\/sup> avril 2021 au 31<sup>st<\/sup> mars 2023, les entreprises peuvent b\u00e9n\u00e9ficier d'une nouvelle m\u00e9thode de comptabilisation des d\u00e9ductions pour amortissement, appel\u00e9e \"super-d\u00e9duction\". Cette mesure permettra aux entreprises qui investissent dans des usines et des machines de d\u00e9duire de leurs b\u00e9n\u00e9fices 130% du capital investi. Dans la pratique, cela permettra d'\u00e9conomiser 25 pence sur l'imp\u00f4t sur les soci\u00e9t\u00e9s d\u00fb pour chaque livre sterling de d\u00e9penses admissibles.<\/p>\n<p>Cependant, il y aura certainement des conditions \u00e0 remplir pour pouvoir b\u00e9n\u00e9ficier de la super-d\u00e9duction. Par exemple, il sera essentiel de tenir une comptabilit\u00e9 rigoureuse pour suivre les preuves d'investissement. Mais surtout, les entreprises doivent s'assurer de ne pas c\u00e9der l'actif avant la fin du r\u00e9gime. Si elles ne tiennent pas compte de cette pr\u00e9rogative et c\u00e8dent l'actif (sur lequel la superd\u00e9duction a \u00e9t\u00e9 demand\u00e9e) avant le 31 octobre, elles devront s'assurer que l'actif n'a pas \u00e9t\u00e9 c\u00e9d\u00e9 avant la fin du r\u00e9gime.<sup>st<\/sup> En mars 2023, ils devront envisager la possibilit\u00e9 de payer des imp\u00f4ts \u00e9gaux, voire sup\u00e9rieurs, au montant pr\u00e9c\u00e9demment investi.<\/p>\n<p>Le traitement de ces actifs, tels que les logiciels que les entreprises d\u00e9veloppent en interne et qu'elles inscrivent ensuite au bilan en tant qu'immobilisations incorporelles, n'est toujours pas clair. En fait, les co\u00fbts de d\u00e9veloppement peuvent g\u00e9n\u00e9ralement \u00eatre capitalis\u00e9s et d\u00e9duits des b\u00e9n\u00e9fices de l'entreprise par la m\u00e9thode classique de l'amortissement. Quoi qu'il en soit, le HMRC n'a pas encore fourni d'\u00e9claircissements \u00e0 ce sujet.<\/p>\n<p>Contactez-nous \u00e0 l'adresse suivante <a href=\"mailto:info@well-tax.com\">info@well-tax.com<\/a> ou visitez notre site web <a href=\"https:\/\/well-tax.com\/fr\/\">www.well-tax.com<\/a> pour plus d'informations.<\/p>\n<p>Auteur<\/p>\n<p>Marco Mittica<\/p>","protected":false},"excerpt":{"rendered":"<p>From 1st April 2021 to 31st March 2023 businesses can benefit from a new way of accounting for capital allowances, called \u2018super-deduction\u2019. This will allow those companies which invest in plants and machineries to deduct from their profits 130% of the capital invested. In practice, this will save 25p off company corporation tax due for [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[20],"tags":[],"class_list":["post-4048","post","type-post","status-publish","format-standard","hentry","category-taxation"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Super-deduction: capital allowance 2.0 - WellTax<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/well-tax.com\/fr\/superdeduction-abattement-en-capital-20\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Super-deduction: capital allowance 2.0 - WellTax\" \/>\n<meta property=\"og:description\" content=\"From 1st April 2021 to 31st March 2023 businesses can benefit from a new way of accounting for capital allowances, called \u2018super-deduction\u2019. 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