{"id":2298,"date":"2022-07-29T15:01:31","date_gmt":"2022-07-29T14:01:31","guid":{"rendered":"https:\/\/cabineteliot.wordpress.com\/?p=2298"},"modified":"2022-07-29T15:01:31","modified_gmt":"2022-07-29T14:01:31","slug":"les-modalites-doption-pour-lassimilation-de-lentrepreneur-individuelle-a-une-eurl-sont-fixees","status":"publish","type":"post","link":"https:\/\/cabinet-eliot.fr\/?p=2298","title":{"rendered":"Les modalit\u00e9s d&#8217;option pour l&#8217;assimilation de l&#8217;entrepreneur individuelle \u00e0 une EURL sont fix\u00e9es"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"720\" height=\"480\" src=\"https:\/\/cabinet-eliot.fr\/wp-content\/uploads\/2022\/07\/coast-7338147__480.jpg?w=720\" alt=\"\" class=\"wp-image-2300\" srcset=\"https:\/\/cabinet-eliot.fr\/wp-content\/uploads\/2022\/07\/coast-7338147__480.jpg 720w, https:\/\/cabinet-eliot.fr\/wp-content\/uploads\/2022\/07\/coast-7338147__480-300x200.jpg 300w\" sizes=\"auto, (max-width: 720px) 100vw, 720px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Un d\u00e9cret, entr\u00e9 en vigueur le 29 juin 2022, pr\u00e9cise les modalit\u00e9s d\u2019option de l\u2019entrepreneur individuel pour son\u00a0<strong>assimilation<\/strong>\u00a0\u00e0 une\u00a0<strong>EURL<\/strong>\u00a0ou \u00e0 une\u00a0<strong>EARL<\/strong>\u00a0entra\u00eenant\u00a0<strong>de plein droit<\/strong>\u00a0option pour son assujettissement \u00e0 l\u2019<strong>imp\u00f4t sur les soci\u00e9t\u00e9s<\/strong>\u00a0(Loi 2021-1900 du 30-12-2021 art. 13). Il pr\u00e9voit \u00e9galement les conditions de r\u00e9vocation de l\u2019option \u00e0 l\u2019IS.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019<strong>option<\/strong>&nbsp;de l\u2019entrepreneur individuel pour son assimilation \u00e0 une EURL ou \u00e0 une EARL dont il serait l\u2019associ\u00e9 unique prend la&nbsp;<strong>forme<\/strong>&nbsp;d\u2019une notification mentionnant la d\u00e9nomination et l\u2019adresse de l\u2019entreprise individuelle ainsi que les nom, pr\u00e9nom, adresse et signature de l\u2019entrepreneur. Elle est&nbsp;<strong>adress\u00e9e<\/strong>&nbsp;au service des imp\u00f4ts du principal \u00e9tablissement de ce dernier avant la fin du troisi\u00e8me mois de l\u2019exercice au titre duquel il souhaite b\u00e9n\u00e9ficier de cette assimilation.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La\u00a0<strong>renonciation \u00e0 l\u2019option<\/strong>\u00a0pour l\u2019assujettissement \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s doit \u00eatre notifi\u00e9e au service des imp\u00f4ts aupr\u00e8s duquel l\u2019entrepreneur individuel souscrit sa d\u00e9claration de r\u00e9sultats avant la fin du mois pr\u00e9c\u00e9dant la date limite de versement du premier acompte d\u2019imp\u00f4t sur les soci\u00e9t\u00e9s de l\u2019exercice au titre duquel s\u2019applique la renonciation.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Source : EFL<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Un d\u00e9cret, entr\u00e9 en vigueur le 29 juin 2022, pr\u00e9cise les modalit\u00e9s d\u2019option de l\u2019entrepreneur individuel pour son\u00a0assimilation\u00a0\u00e0 une\u00a0EURL\u00a0ou \u00e0 une\u00a0EARL\u00a0entra\u00eenant\u00a0de plein droit\u00a0option pour son assujettissement \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s\u00a0(Loi 2021-1900 du 30-12-2021 art. 13). Il pr\u00e9voit \u00e9galement les conditions de r\u00e9vocation de l\u2019option \u00e0 l\u2019IS. L\u2019option&nbsp;de l\u2019entrepreneur individuel pour son assimilation \u00e0 une &hellip; <\/p>\n<p class=\"link-more\"><a href=\"https:\/\/cabinet-eliot.fr\/?p=2298\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Les modalit\u00e9s d&#8217;option pour l&#8217;assimilation de l&#8217;entrepreneur individuelle \u00e0 une EURL sont fix\u00e9es&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":2300,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,5],"tags":[],"class_list":["post-2298","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","category-toutes-les-categories"],"_links":{"self":[{"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=\/wp\/v2\/posts\/2298","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=2298"}],"version-history":[{"count":0,"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=\/wp\/v2\/posts\/2298\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=\/wp\/v2\/media\/2300"}],"wp:attachment":[{"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2298"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2298"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2298"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}