{"id":1058,"date":"2018-05-11T10:17:41","date_gmt":"2018-05-11T08:17:41","guid":{"rendered":"http:\/\/unsa-fnacdarty.org\/?p=1058"},"modified":"2018-05-11T16:42:49","modified_gmt":"2018-05-11T14:42:49","slug":"elementor-1058","status":"publish","type":"post","link":"https:\/\/unsa-fnacdarty.org\/?p=1058","title":{"rendered":"PARTICIPATION ET INT\u00c9RESSEMENT 2018 : ATTENTION \u00c0 LA FISCALISATION"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1058\" class=\"elementor elementor-1058 elementor-bc-flex-widget\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6bb68c83 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6bb68c83\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-19c4f7fd\" data-id=\"19c4f7fd\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1a0fdaea elementor-widget elementor-widget-text-editor\" data-id=\"1a0fdaea\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><span style=\"color: #000000;\"><b>Vous envisagez de percevoir tout <\/b><span style=\"font-weight: 600;\">ou partie<\/span><b>\u00a0de votre participation et\/ou de votre int\u00e9ressement en pensant profiter d&rsquo;une exon\u00e9ration d&rsquo;imp\u00f4t gr\u00e2ce \u00e0 \u00ab\u00a0l&rsquo;ann\u00e9e blanche\u00a0\u00bb sur les revenus 2018 li\u00e9e \u00e0 la mise en place du pr\u00e9l\u00e8vement \u00e0 la source ?\u00a0<\/b><\/span><span style=\"color: #10afda; font-weight: bold;\"><span style=\"caret-color: #000000;\">Attention<\/span>, vous \u00eates dans l&rsquo;erreur<\/span><span style=\"font-weight: bold; color: #10afda;\">\u00a0!<\/span><\/p><p><span style=\"color: #000000;\"><span style=\"caret-color: #000000;\">Le pr\u00e9l\u00e8vement \u00e0 la source (PAS) sera effectif \u00e0 partir du mois de janvier 2019. Le pourcentage pr\u00e9lev\u00e9 mensuellement directement sur les salaires sera calcul\u00e9 automatiquement par l&rsquo;administration fiscale en\u00a0fonction de la d\u00e9claration de vos revenus 2017, ou selon les choix que vous aurez op\u00e9r\u00e9s (choix d&rsquo;un taux neutre ou d&rsquo;une r\u00e9partition diff\u00e9rente au sein d&rsquo;un couple, par exemple).\u00a0<\/span><\/span><\/p><p><span style=\"color: #000000;\">Pour rappel, le\u00a0pr\u00e9l\u00e8vement \u00e0 la source n&rsquo;entra\u00eene pas la fin des\u00a0d\u00e9clarations de revenus. Ainsi, les revenus de 2018 seront d\u00e9clar\u00e9s \u00e0 partir d&rsquo;avril 2019 selon le processus habituel. Ils serviront notamment au calcul de votre pourcentage d&rsquo;imposition\u00a0<span style=\"caret-color: #000000;\">pour<\/span>\u00a0l&rsquo;ann\u00e9e 2020. \u00a0Mais un autre effet de la d\u00e9claration des revenus 2018 est qu&rsquo;elle sortira du champ d&rsquo;application du <strong><span style=\"color: #10afda;\">cr\u00e9dit d&rsquo;imp\u00f4t exceptionnel de modernisation du recouvrement<\/span><\/strong> (CIMR, dit aussi \u00ab\u00a0ann\u00e9e blanche\u00a0\u00bb) \u00a0certains revenus consid\u00e9r\u00e9s comme \u00ab\u00a0exceptionnels\u00a0\u00bb, qui restent soumis \u00e0 l&rsquo;imp\u00f4t.<\/span><\/p><p><span style=\"color: #000000;\">Le gouvernement indique sur <a href=\"https:\/\/www.economie.gouv.fr\/prelevement-a-la-source\/2018-annee-de-transition\"><strong><u>cette page<\/u><\/strong><\/a> une liste non exhaustive de ces revenus exceptionnels. Dans cette liste, on trouve les \u00ab\u00a0sommes per\u00e7ues au titre de la participation ou de l&rsquo;int\u00e9ressement et non affect\u00e9es \u00e0 la r\u00e9alisation de plans d&rsquo;\u00e9pargne entreprise(PEE, PERCO) ou retir\u00e9es d&rsquo;un plan d&rsquo;\u00e9pargne en dehors des cas l\u00e9gaux de d\u00e9blocage des sommes\u00a0\u00bb.<\/span><\/p><p><span style=\"color: #000000;\">Concr\u00e8tement, <strong><span style=\"color: #10afda;\">si vous choisissez de toucher votre participation ou\u00a0<\/span><\/strong><span style=\"caret-color: #000000;\"><strong><span style=\"color: #10afda;\">votre int\u00e9ressement, les sommes correspondantes seront soumises \u00e0 l&rsquo;imp\u00f4t<\/span><\/strong>.<\/span><\/span><\/p><p><strong><span style=\"color: #a4107f;\">Comment cela va-t-il se passer ?<\/span><\/strong><\/p><p><span style=\"color: #000000;\">A l&rsquo;issue de la d\u00e9claration de vos revenus 2018 (qui aura lieu \u00e0 partir d&rsquo;avril 2019), l&rsquo;administration fiscale prendra en compte les revenus exceptionnels pour le calcul du pourcentage de pr\u00e9l\u00e8vement \u00e0 la source, faisant augmenter ce dernier.<\/span><\/p><p><span style=\"color: #000000;\">Dans l&rsquo;autre sens, <span style=\"color: #10afda;\"><strong>les m\u00e9canismes de r\u00e9ductions et cr\u00e9dits d&rsquo;imp\u00f4ts sont maintenus<\/strong><\/span>. Si, par exemple, vous avez effectu\u00e9 des dons \u00e0 des associations, ceux-ci seront pris en compte, \u00e0 la baisse, dans le calcul du pourcentage de pr\u00e9l\u00e8vement \u00e0 la source.<\/span><\/p><p>\u00a0<\/p><p style=\"text-align: center;\"><span style=\"color: #10afda;\"><strong><i>Vous avez des questions concernant le pr\u00e9l\u00e8vement \u00e0 la source ? Vos \u00e9lu.e.s UNSA sont pr\u00e9sent.e.s pour y r\u00e9pondre et vous\u00a0accompagner.<br \/><\/i><\/strong><\/span><strong style=\"color: #10afda; font-size: 18px;\"><i>N\u2019h\u00e9sitez pas \u00e0 nous \u00e9crire via notre<\/i><em> <u><a href=\"http:\/\/unsa-fnacdarty.org\/?page_id=27\">page de contact<\/a><\/u><\/em>.<em>\u00a0<\/em><\/strong><\/p><p style=\"text-align: center;\"><strong style=\"color: #10afda; font-size: 18px;\"><em>\u00a0<\/em><\/strong><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5134707 elementor-widget elementor-widget-image\" data-id=\"5134707\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"950\" height=\"20\" src=\"https:\/\/unsa-fnacdarty.org\/wp-content\/uploads\/2018\/01\/deg_3.png\" class=\"attachment-large size-large wp-image-507\" alt=\"\" srcset=\"https:\/\/unsa-fnacdarty.org\/wp-content\/uploads\/2018\/01\/deg_3.png 950w, https:\/\/unsa-fnacdarty.org\/wp-content\/uploads\/2018\/01\/deg_3-300x6.png 300w, https:\/\/unsa-fnacdarty.org\/wp-content\/uploads\/2018\/01\/deg_3-768x16.png 768w\" sizes=\"auto, (max-width: 950px) 100vw, 950px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Vous envisagez de percevoir tout ou partie\u00a0de votre participation et\/ou de votre int\u00e9ressement en pensant profiter d&rsquo;une exon\u00e9ration d&rsquo;imp\u00f4t gr\u00e2ce \u00e0 \u00ab\u00a0l&rsquo;ann\u00e9e blanche\u00a0\u00bb sur les revenus 2018 li\u00e9e \u00e0 la mise en place du pr\u00e9l\u00e8vement \u00e0 la source ?\u00a0Attention, vous \u00eates dans l&rsquo;erreur\u00a0! Le pr\u00e9l\u00e8vement \u00e0 la source (PAS) sera effectif \u00e0 partir du mois [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"aside","meta":{"_mi_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[9,20,19],"class_list":["post-1058","post","type-post","status-publish","format-aside","hentry","category-non-classe","tag-actu-groupe","tag-interessement","tag-participation","post_format-post-format-aside","entry"],"_links":{"self":[{"href":"https:\/\/unsa-fnacdarty.org\/index.php?rest_route=\/wp\/v2\/posts\/1058","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/unsa-fnacdarty.org\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/unsa-fnacdarty.org\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/unsa-fnacdarty.org\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/unsa-fnacdarty.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1058"}],"version-history":[{"count":10,"href":"https:\/\/unsa-fnacdarty.org\/index.php?rest_route=\/wp\/v2\/posts\/1058\/revisions"}],"predecessor-version":[{"id":1070,"href":"https:\/\/unsa-fnacdarty.org\/index.php?rest_route=\/wp\/v2\/posts\/1058\/revisions\/1070"}],"wp:attachment":[{"href":"https:\/\/unsa-fnacdarty.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1058"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/unsa-fnacdarty.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1058"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/unsa-fnacdarty.org\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1058"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}