{"id":1234,"date":"2021-01-21T09:07:02","date_gmt":"2021-01-21T08:07:02","guid":{"rendered":"https:\/\/cabineteliot.wordpress.com\/?p=1234"},"modified":"2021-01-21T09:07:02","modified_gmt":"2021-01-21T08:07:02","slug":"credit-dimpot-pour-la-renovation-energetique-des-locaux-de-pme","status":"publish","type":"post","link":"https:\/\/cabinet-eliot.fr\/?p=1234","title":{"rendered":"Cr\u00e9dit d&#8217;imp\u00f4t pour la r\u00e9novation \u00e9nerg\u00e9tique des locaux de PME"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"721\" height=\"480\" src=\"https:\/\/cabinet-eliot.fr\/wp-content\/uploads\/2021\/01\/electrician-1080554__480.jpg?w=721\" alt=\"\" class=\"wp-image-1236\" srcset=\"https:\/\/cabinet-eliot.fr\/wp-content\/uploads\/2021\/01\/electrician-1080554__480.jpg 721w, https:\/\/cabinet-eliot.fr\/wp-content\/uploads\/2021\/01\/electrician-1080554__480-300x200.jpg 300w\" sizes=\"auto, (max-width: 721px) 100vw, 721px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">L&#8217;article 27 de la loi de finances pour 2021 instaure un cr\u00e9dit d&#8217;imp\u00f4t temporaire en faveur des petites et moyennes entreprises pour les d\u00e9penses de travaux de r\u00e9novation \u00e9nerg\u00e9tique de leurs&nbsp;<strong>b\u00e2timents \u00e0 usage tertiaire<\/strong>&nbsp;engag\u00e9es&nbsp;<strong>entre le 1<sup>er<\/sup>&nbsp;octobre 2020 et le 31 d\u00e9cembre 2021,<\/strong>&nbsp;et portant notamment sur des op\u00e9rations d&#8217;isolation thermique ou sur l&#8217;installation de syst\u00e8mes de chauffage, de refroidissement et de ventilation des locaux. Le cr\u00e9dit d&#8217;imp\u00f4t est \u00e9gal \u00e0&nbsp;<strong>30 % du prix de revient<\/strong>&nbsp;hors taxes des d\u00e9penses avec un&nbsp;<strong>plafond<\/strong>&nbsp;global fix\u00e9 \u00e0 25 000 \u20ac par entreprise sur la dur\u00e9e du dispositif.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019arr\u00eat\u00e9 du 29 d\u00e9cembre 2020 pris en application de ces dispositions fixe la&nbsp;<strong>liste des \u00e9quipements,<\/strong>&nbsp;mat\u00e9riaux et appareils dont l\u2019acquisition et la pose ouvrent droit au cr\u00e9dit d\u2019imp\u00f4t ainsi que leurs caract\u00e9ristiques techniques (Arr\u00eat\u00e9 art. 1 \u00e0 9).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Par ailleurs, sont \u00e9galement pr\u00e9cis\u00e9es les caract\u00e9ristiques techniques des travaux sp\u00e9cifiques aux&nbsp;<strong>d\u00e9partements d\u2019outre-mer<\/strong>&nbsp;(Arr\u00eat\u00e9 art. 10 \u00e0 12).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Enfin, l\u2019arr\u00eat\u00e9 fixe la liste des travaux pour lesquels est exig\u00e9 le respect de&nbsp;<strong>crit\u00e8res de qualification<\/strong>&nbsp;de l\u2019entreprise r\u00e9alisant les travaux et pr\u00e9cise les conditions d\u2019obtention de ce crit\u00e8re (Arr\u00eat\u00e9 art. 13).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ces dispositions sont applicables \u00e0 compter du 1<sup>er<\/sup>\u00a0janvier 2021.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Source : EFL<\/p>\n","protected":false},"excerpt":{"rendered":"<p>L&#8217;article 27 de la loi de finances pour 2021 instaure un cr\u00e9dit d&#8217;imp\u00f4t temporaire en faveur des petites et moyennes entreprises pour les d\u00e9penses de travaux de r\u00e9novation \u00e9nerg\u00e9tique de leurs&nbsp;b\u00e2timents \u00e0 usage tertiaire&nbsp;engag\u00e9es&nbsp;entre le 1er&nbsp;octobre 2020 et le 31 d\u00e9cembre 2021,&nbsp;et portant notamment sur des op\u00e9rations d&#8217;isolation thermique ou sur l&#8217;installation de syst\u00e8mes de &hellip; <\/p>\n<p class=\"link-more\"><a href=\"https:\/\/cabinet-eliot.fr\/?p=1234\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Cr\u00e9dit d&#8217;imp\u00f4t pour la r\u00e9novation \u00e9nerg\u00e9tique des locaux de PME&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":1236,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[96,125,245],"class_list":["post-1234","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","tag-creditdimpot","tag-energie","tag-renovation"],"_links":{"self":[{"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=\/wp\/v2\/posts\/1234","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1234"}],"version-history":[{"count":0,"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=\/wp\/v2\/posts\/1234\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=\/wp\/v2\/media\/1236"}],"wp:attachment":[{"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1234"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1234"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1234"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}