{"id":1245,"date":"2021-03-02T10:13:59","date_gmt":"2021-03-02T09:13:59","guid":{"rendered":"http:\/\/version.privacare.fr\/?p=1245"},"modified":"2022-01-11T10:24:04","modified_gmt":"2022-01-11T09:24:04","slug":"credit-dimpot-pour-les-abandons-de-loyers","status":"publish","type":"post","link":"http:\/\/version.privacare.fr\/index.php\/2021\/03\/02\/credit-dimpot-pour-les-abandons-de-loyers\/","title":{"rendered":"Cr\u00e9dit d&rsquo;imp\u00f4t pour les abandons de loyers"},"content":{"rendered":"\n<p><strong><em>Saviez-vous que vous pouviez b\u00e9n\u00e9ficier d\u2019un cr\u00e9dit dimp\u00f4t pour les abandons de #loyers consentis aux entreprises locataires au titre du mois de novembre 2020 ?<\/em><\/strong><\/p>\n\n\n\n<p>Ce cr\u00e9dit d\u2019imp\u00f4t :<\/p>\n\n\n\n<ul><li><strong>exon\u00e8re de l\u2019imp\u00f4t sur le revenu les abandons et renonciations de loyers &nbsp;r\u00e9alis\u00e9s au profit d\u2019une entreprise locataire entre le 15 avril 2020 et le 30 juin 2021<\/strong>&nbsp;dans les conditions et limites mentionn\u00e9es au 9\u00b0 du 1 de l&rsquo;article 39 du Code G\u00e9n\u00e9ral des Imp\u00f4t,<\/li><li><strong>pr\u00e9voit la d\u00e9ductibilit\u00e9 du r\u00e9sultat imposable des entreprises soumises \u00e0 l\u2019imp\u00f4t sur le revenu et \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s, sans justificatif, des abandons de cr\u00e9ances de loyers et accessoires aff\u00e9rents \u00e0 des immeubles donn\u00e9s en location \u00e0 une entreprise consentis entre le 15 avril 2020 et le 30 juin 2021.<\/strong><\/li><\/ul>\n\n\n\n<p>Pour en savoir plus&nbsp;:&nbsp;<a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000041820860\/\">https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000041820860\/<\/a>&nbsp;&amp;&nbsp;<a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000042753580\">https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000042753580<\/a>&nbsp;&amp;&nbsp;<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000042908669\/\">https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000042908669\/<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Saviez-vous que vous pouviez b\u00e9n\u00e9ficier d\u2019un cr\u00e9dit dimp\u00f4t pour les abandons de #loyers consentis aux entreprises locataires au titre du mois de novembre 2020 ? Ce cr\u00e9dit d\u2019imp\u00f4t : exon\u00e8re de l\u2019imp\u00f4t sur le revenu les abandons et renonciations de loyers &nbsp;r\u00e9alis\u00e9s au profit d\u2019une entreprise locataire entre le 15 avril 2020 et le 30&hellip; <br \/> <a class=\"read-more\" href=\"http:\/\/version.privacare.fr\/index.php\/2021\/03\/02\/credit-dimpot-pour-les-abandons-de-loyers\/\">Lire la suite<\/a><\/p>\n","protected":false},"author":1,"featured_media":1247,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0},"categories":[1],"tags":[],"_links":{"self":[{"href":"http:\/\/version.privacare.fr\/index.php\/wp-json\/wp\/v2\/posts\/1245"}],"collection":[{"href":"http:\/\/version.privacare.fr\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/version.privacare.fr\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/version.privacare.fr\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/version.privacare.fr\/index.php\/wp-json\/wp\/v2\/comments?post=1245"}],"version-history":[{"count":0,"href":"http:\/\/version.privacare.fr\/index.php\/wp-json\/wp\/v2\/posts\/1245\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"http:\/\/version.privacare.fr\/index.php\/wp-json\/wp\/v2\/media\/1247"}],"wp:attachment":[{"href":"http:\/\/version.privacare.fr\/index.php\/wp-json\/wp\/v2\/media?parent=1245"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/version.privacare.fr\/index.php\/wp-json\/wp\/v2\/categories?post=1245"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/version.privacare.fr\/index.php\/wp-json\/wp\/v2\/tags?post=1245"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}