{"id":448,"date":"2017-06-06T00:00:00","date_gmt":"2017-06-06T00:00:00","guid":{"rendered":"https:\/\/www.lesclesdelabanque.com\/entreprise\/2017\/06\/06\/les-principes-des-benefices-non-commerciaux\/"},"modified":"2022-09-13T11:06:21","modified_gmt":"2022-09-13T09:06:21","slug":"les-principes-des-benefices-non-commerciaux","status":"publish","type":"post","link":"https:\/\/www.lesclesdelabanque.com\/entreprise\/les-principes-des-benefices-non-commerciaux\/","title":{"rendered":"Les principes des B\u00e9n\u00e9fices Non Commerciaux"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>Les B\u00e9n\u00e9fices Non Commerciaux BNC, concernent les personnes qui exercent une activit\u00e9 professionnelle non commerciale, et ce que ce soit \u00e0 titre personnel ou au titre d'associ\u00e9 de certaines soci\u00e9t\u00e9s. Il existe ensuite deux r\u00e9gimes de d\u00e9claration aux BNC, il s'agit de :<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong><a href=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/le-regime-special-bnc\/\" target=\"_blank\" rel=\"noreferrer noopener\">la d\u00e9claration simplifi\u00e9e,<\/a><\/strong><\/li><li><strong><a href=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/la-declaration-controlee\/\" target=\"_blank\" rel=\"noreferrer noopener\">la d\u00e9claration contr\u00f4l\u00e9e.<\/a><\/strong><\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><br>Qui est concern\u00e9 par l'imposition sur les BNC ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les BNC concernent principalement les revenus des professionnels lib\u00e9raux, c'est-\u00e0-dire :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>les personnes qui exercent une science, un art, une activit\u00e9 intellectuelle en toute ind\u00e9pendance. Par exemple : les m\u00e9decins, v\u00e9t\u00e9rinaires, avocats, conseillers juridiques, architectes, experts-comptables, artistes\u2026<\/li><li>les officiers publics, qui exercent aussi en toute ind\u00e9pendance. Par exemple : les notaires, les greffiers, les huissiers, les commissaires-priseurs\u2026<\/li><li>d'autres types de revenus, comme par exemple : les revenus de la propri\u00e9t\u00e9 intellectuelle, les droits d'auteur, les sous-locations d'immeubles nus\u2026<br><\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"has-background wp-block-paragraph\" style=\"background-color:#d6d8da\"><strong>A noter : <\/strong>Au cas ou vous percevriez d'autres types de revenus, comme des revenus commerciaux ou agricoles, mais dans une proportion minime par rapport \u00e0 vos revenus de professionnel lib\u00e9ral, vous pourrez inclure ces revenus dans vos BNC.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Quelles sont les autres personnes qui peuvent relever des BNC ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><br>C'est la nature de la profession et le statut de l'entreprise qui d\u00e9terminent si vous relevez des BNC...<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En effet, soit vous exercez :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>seul, vous \u00eates donc personnellement imposable aux BNC, sur la totalit\u00e9 des b\u00e9n\u00e9fices r\u00e9alis\u00e9s.<\/li><li>en tant qu'associ\u00e9 d'une soci\u00e9t\u00e9 de personnes, vous serez impos\u00e9 sur la part du b\u00e9n\u00e9fice de la soci\u00e9t\u00e9 en proportion de ce que vous poss\u00e9dez.<br><\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Exemple : Vous devrez d\u00e9clarer 10% des b\u00e9n\u00e9fices, moins les d\u00e9penses professionnelles support\u00e9es, si vous poss\u00e9dez 10% des parts sociales de cette soci\u00e9t\u00e9 de personnes.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Quelles exceptions au r\u00e9gime des BNC ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><br>Il existe en effet quelques cat\u00e9gories de personnes exclues du r\u00e9gime des BNC :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>les m\u00e9decins hospitaliers,<\/li><li>les \u00e9crivains,<\/li><li>les compositeurs.<br><\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ces cat\u00e9gories ne rel\u00e8vent pas des BNC, d\u00e8s lors qu'ils per\u00e7oivent leurs revenus sous forme de salaire avec une feuille de paye et une d\u00e9claration \u00e0 l'URSSAF par leur employeur. Dans ce cas, ils b\u00e9n\u00e9ficieront de l'abattement forfaitaire de 10%, comme tous les salari\u00e9s.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Cas particulier de la majoration des revenus d\u00e9clar\u00e9s<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><br>Actuellement, un professionnel non adh\u00e9rent \u00e0 un CGA (Centre de Gestion Agr\u00e9\u00e9) ou \u00e0 une AGA (Association de gestion Agr\u00e9\u00e9e) voit le montant de ses revenus d\u00e9clar\u00e9s, major\u00e9 de 25%.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vous \u00eates dispens\u00e9s de cette majoration si vous avez fait appel aux services d'un expert-comptable, d'une soci\u00e9t\u00e9 d'expertise membre de l'Ordre des experts-comptables ou d'une association de gestion et de comptabilit\u00e9 ayant obtenu une autorisation et conclu une convention avec l'administration fiscale qui porte sur une p\u00e9riode de trois ans.<\/p>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Pour aller plus loin : <\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><a href=\"https:\/\/www.service-public.fr\/professionnels-entreprises\/vosdroits\/F32105\" target=\"_blank\" rel=\"noreferrer noopener\">Le site du service-public - Les BNC<\/a><\/li><\/ul>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div class=\"titleWithShadowText\">\n    <div class=\"titleWithShadowText__inner\">\n                <div class=\"titleWithShadowText__wrapper\">\n            <svg class=\"titleWithShadowText__wave titleWithShadowText__wave--verticalLeft\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"239.12 0 188.4 666.65\"> <defs><clipPath id=\"a\"><path clip-rule=\"evenodd\" d=\"M500 0v500H0V0h500z\" \/><\/clipPath><\/defs><g clip-path=\"url(#a)\" transform=\"scale(1.3333)\"><path d=\"M319.23 500h0-139.882 0V0h1.468c0 79.482 64.304 108.12 73.914 180.986h0c9.61 72.865 2.476 64.708 11.96 136.62h0c9.485 71.911 31.518 80.281 44.568 116.901h0c8.7 24.413 11.357 46.244 7.972 65.493z\" fill-rule=\"evenodd\" \/><\/g><\/svg><svg class=\"titleWithShadowText__wave titleWithShadowText__wave--verticalRight\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 289 1024\"><path d=\"M2.514 1024h286.478V0h-3.006c0 162.779-131.695 221.43-151.376 370.659-19.681 149.228-5.071 132.522-24.494 279.798C90.691 797.731 45.567 814.872 18.841 889.87 1.023 939.868-4.418 984.578 2.514 1024z\" \/><\/svg><div class=\"titleWithShadowText__textWrapper\">\n                <h2 class=\"titleWithShadowText__title\">\n                    Voir aussi                                    <\/h2>\n                                <span role=\"presentation\" class=\"titleWithShadowText__shadow\">Voir aussi<\/span>\n                                                            <\/div>\n        <\/div>\n            <\/div>\n<div role=\"presentation\" 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Il existe ensuite deux r\u00e9gimes de d\u00e9claration aux BNC, il s'agit de : la d\u00e9claration simplifi\u00e9e, la d\u00e9claration contr\u00f4l\u00e9e. Qui est concern\u00e9 par l'imposition sur [&hellip;]<\/p>\n","protected":false},"author":13,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"likes":0,"views":4731,"viewed_at":"1778481630","newsletter":"0","_yoast_wpseo_primary_category":86,"footnotes":""},"categories":[79,80,86,81],"tags":[],"class_list":["post-448","post","type-post","status-publish","format-standard","hentry","category-comptabilite-fiscalite","category-la-fiscalite","category-les-benefices-non-commerciaux","category-les-impots"],"yoast_head":"<title>Les principes des B\u00e9n\u00e9fices Non Commerciaux - Les b\u00e9n\u00e9fices non commerciaux - Les cl\u00e9s de la banque - Entreprise<\/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:\/\/www.lesclesdelabanque.com\/entreprise\/les-principes-des-benefices-non-commerciaux\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Les principes des B\u00e9n\u00e9fices Non Commerciaux - Les b\u00e9n\u00e9fices non commerciaux - Les cl\u00e9s de la banque - Entreprise\" \/>\n<meta property=\"og:description\" content=\"Les B\u00e9n\u00e9fices Non Commerciaux BNC, concernent les personnes qui exercent une activit\u00e9 professionnelle non commerciale, et ce que ce soit \u00e0 titre personnel ou au titre d&#039;associ\u00e9 de certaines soci\u00e9t\u00e9s. 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