{"id":2940,"date":"2025-02-10T21:15:09","date_gmt":"2025-02-10T20:15:09","guid":{"rendered":"https:\/\/www.service-public.pf\/dicp\/?post_type=avada_faq&#038;p=2940"},"modified":"2025-10-13T21:10:18","modified_gmt":"2025-10-13T19:10:18","slug":"exonerations-prevues-a-limpot-sur-le-benefice-des-societes","status":"publish","type":"avada_faq","link":"https:\/\/www.service-public.pf\/dicp\/faq-items\/exonerations-prevues-a-limpot-sur-le-benefice-des-societes\/","title":{"rendered":"Exon\u00e9rations pr\u00e9vues \u00e0 l&rsquo;imp\u00f4t sur le b\u00e9n\u00e9fice des soci\u00e9t\u00e9s."},"content":{"rendered":"<div class=\"ewa-rteLine\">Les entreprises nouvelles sont exon\u00e9r\u00e9es d\u2019imp\u00f4t sur les soci\u00e9t\u00e9s pour leurs trois premiers exercices dans la limite de 36 mois maximum.<\/div>\n<div class=\"ewa-rteLine\"><\/div>\n<div class=\"ewa-rteLine\">Les entreprises nouvelles se livrant \u00e0 la production d\u2019\u00e9nergies \u00e0 partir exclusivement des sources d\u2019\u00e9nergie renouvelable sont exon\u00e9r\u00e9es d\u2019imp\u00f4t sur les soci\u00e9t\u00e9s pour leurs quatre premiers exercices dans la limite de 48 mois maximum.<\/div>\n<div class=\"ewa-rteLine\"><\/div>\n<div class=\"ewa-rteLine\">Les entreprises nouvelles se livrant exclusivement \u00e0 une activit\u00e9 dans le secteur du num\u00e9rique ou de la recherche et du d\u00e9veloppement sont exon\u00e9r\u00e9es d\u2019imp\u00f4t sur les soci\u00e9t\u00e9s pour leurs cinq premiers exercices dans la limite de 60 mois maximum.<\/div>\n<div class=\"ewa-rteLine\"><\/div>\n<div class=\"ewa-rteLine\">Un abattement d\u2019imp\u00f4t est accord\u00e9 aux personnes morales passibles de l\u2019IS r\u00e9alisant des exportations dans les secteurs de la production, de la transformation ou de la revente de biens corporels neufs, du d\u00e9veloppement et de l\u2019exploitation des productions informatiques ou multim\u00e9dia. Cet abattement est \u00e9gal \u00e0 la part de chiffre d\u2019affaires effectivement r\u00e9alis\u00e9e \u00e0 l\u2019exportation.<\/div>\n<p class=\"text-align-justify\">\n","protected":false},"excerpt":{"rendered":"<p>Les entreprises nouvelles sont exon\u00e9r\u00e9es d\u2019imp\u00f4t sur les soci\u00e9t\u00e9s pour leurs trois premiers exercices dans la limite de 36 mois maximum. Les entreprises nouvelles se livrant \u00e0 la production d\u2019\u00e9nergies \u00e0 partir exclusivement des sources d\u2019\u00e9nergie renouvelable sont exon\u00e9r\u00e9es d\u2019imp\u00f4t sur les soci\u00e9t\u00e9s pour leurs quatre premiers exercices dans la limite de 48 mois maximum. [&#8230;]<\/p>\n","protected":false},"author":98,"featured_media":0,"menu_order":0,"comment_status":"open","ping_status":"closed","template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","footnotes":""},"faq_category":[58],"class_list":["post-2940","avada_faq","type-avada_faq","status-publish","format-standard","hentry","faq_category-impots-societes"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/avada_faq\/2940","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/avada_faq"}],"about":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/types\/avada_faq"}],"author":[{"embeddable":true,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/users\/98"}],"replies":[{"embeddable":true,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/comments?post=2940"}],"version-history":[{"count":2,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/avada_faq\/2940\/revisions"}],"predecessor-version":[{"id":4924,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/avada_faq\/2940\/revisions\/4924"}],"wp:attachment":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/media?parent=2940"}],"wp:term":[{"taxonomy":"faq_category","embeddable":true,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/faq_category?post=2940"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}