{"id":2047,"date":"2022-03-23T11:29:53","date_gmt":"2022-03-23T11:29:53","guid":{"rendered":"https:\/\/www.bbadvocats.com\/2022\/03\/23\/remboursement-des-clauses-plancher-imposition-dans-lirpf\/"},"modified":"2025-12-10T18:13:45","modified_gmt":"2025-12-10T18:13:45","slug":"remboursement-des-clauses-plancher-imposition-dans-lirpf","status":"publish","type":"post","link":"https:\/\/www.bbadvocats.com\/fr\/2022\/03\/23\/remboursement-des-clauses-plancher-imposition-dans-lirpf\/","title":{"rendered":"Remboursement des clauses plancher : imposition dans l’IRPF."},"content":{"rendered":"

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Imposition du remboursement des clauses de limitation des taux d’int\u00e9r\u00eat des pr\u00eats. Les montants rembours\u00e9s d\u00e9coulant d’accords conclus avec des \u00e9tablissements financiers, soit en esp\u00e8ces, soit par l’adoption de mesures de compensation \u00e9quivalentes, pr\u00e9alablement vers\u00e9s \u00e0 ces derniers au titre d’int\u00e9r\u00eats en application de clauses de limitation des taux d’int\u00e9r\u00eat des pr\u00eats, ne doivent pas \u00eatre inclus dans la base imposable. Les int\u00e9r\u00eats compensatoires li\u00e9s \u00e0 ces imp\u00f4ts ne seront pas non plus int\u00e9gr\u00e9s dans la base imposable. Par cons\u00e9quent, il n’est pas n\u00e9cessaire d’inclure dans la d\u00e9claration d’imp\u00f4t sur le revenu les montants per\u00e7us \u00e0 la suite du remboursement des int\u00e9r\u00eats pay\u00e9s ni les int\u00e9r\u00eats compensatoires reconnus, en application des clauses plancher d’int\u00e9r\u00eat.<\/p>\n

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Imposition du remboursement des clauses de limitation des taux d’int\u00e9r\u00eat des pr\u00eats. Les montants rembours\u00e9s d\u00e9coulant d’accords conclus avec des \u00e9tablissements financiers, soit en esp\u00e8ces, soit par l’adoption de mesures de compensation \u00e9quivalentes, pr\u00e9alablement vers\u00e9s \u00e0 ces derniers au titre d’int\u00e9r\u00eats en application de clauses de limitation des taux d’int\u00e9r\u00eat des pr\u00eats, ne doivent pas […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[10],"tags":[],"class_list":["post-2047","post","type-post","status-publish","format-standard","hentry","category-non-classifiee"],"yoast_head":"\nRemboursement des clauses plancher : imposition dans l'IRPF. - B&B Advocats<\/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.bbadvocats.com\/fr\/2022\/03\/23\/remboursement-des-clauses-plancher-imposition-dans-lirpf\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Remboursement des clauses plancher : imposition dans l'IRPF. - B&B Advocats\" \/>\n<meta property=\"og:description\" content=\"Imposition du remboursement des clauses de limitation des taux d'int\u00e9r\u00eat des pr\u00eats. 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