{"id":3059,"date":"2025-10-14T07:03:43","date_gmt":"2025-10-14T07:03:43","guid":{"rendered":"https:\/\/fatoura.app\/blog\/?p=3059"},"modified":"2025-10-14T07:03:43","modified_gmt":"2025-10-14T07:03:43","slug":"loi-de-finances-2025-prolongation-des-exonerations-fiscales-pour-les-entreprises-incubateurs","status":"publish","type":"post","link":"https:\/\/fatoura.app\/blog\/loi-de-finances-2025-prolongation-des-exonerations-fiscales-pour-les-entreprises-incubateurs\/","title":{"rendered":"Loi de finances 2025 : prolongation des exon\u00e9rations fiscales pour les entreprises incubateurs"},"content":{"rendered":"<div class=\"prose max-w-none sm:prose-sm md:prose-base lg:prose-lg xl:prose-xl\">\n<p>La <strong>Loi de finances 2025<\/strong> apporte des mesures importantes pour soutenir les entreprises labellis\u00e9es \u00ab incubateur \u00bb. Ces am\u00e9nagements concernent l\u2019exon\u00e9ration fiscale d\u00e9j\u00e0 pr\u00e9vue en 2021 et ouvrent la voie \u00e0 un renouvellement unique.<\/p>\n\n\n\n<p><strong>&nbsp;Contexte juridique<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Article 142 \u2013 Loi de finances 2025<\/strong> : introduit un m\u00e9canisme de prolongation.<br><\/li>\n\n\n\n<li><strong>Article 87 \u2013 Loi de finances 2021<\/strong> : premi\u00e8re base juridique de l\u2019exon\u00e9ration.<br><\/li>\n\n\n\n<li><strong>D\u00e9cret ex\u00e9cutif n\u00b020-254 (2020)<\/strong> : fixe la validit\u00e9 du label incubateur \u00e0 5 ans renouvelables.<br><\/li>\n<\/ul>\n\n\n\n<p>Ces r\u00e9f\u00e9rences constituent le socle l\u00e9gal encadrant la mesure.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"309\" height=\"444\" src=\"https:\/\/fatoura.app\/blog\/wp-content\/uploads\/2025\/09\/image.png\" alt=\"\" class=\"wp-image-3060\" srcset=\"https:\/\/fatoura.app\/blog\/wp-content\/uploads\/2025\/09\/image.png 309w, https:\/\/fatoura.app\/blog\/wp-content\/uploads\/2025\/09\/image-209x300.png 209w\" sizes=\"auto, (max-width: 309px) 100vw, 309px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"308\" height=\"441\" src=\"https:\/\/fatoura.app\/blog\/wp-content\/uploads\/2025\/09\/image-1.png\" alt=\"\" class=\"wp-image-3061\" srcset=\"https:\/\/fatoura.app\/blog\/wp-content\/uploads\/2025\/09\/image-1.png 308w, https:\/\/fatoura.app\/blog\/wp-content\/uploads\/2025\/09\/image-1-210x300.png 210w\" sizes=\"auto, (max-width: 308px) 100vw, 308px\" \/><\/figure>\n\n\n\n<p><strong>&nbsp;Contenu de la mesure<\/strong><\/p>\n\n\n\n<p>Les entreprises disposant du <strong>label incubateur<\/strong> peuvent :<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Renouveler une seule fois l\u2019exon\u00e9ration fiscale initialement accord\u00e9e.<br><\/li>\n\n\n\n<li>B\u00e9n\u00e9ficier d\u2019une prolongation de <strong>2 ans suppl\u00e9mentaires<\/strong> en mati\u00e8re d\u2019IRG ou d\u2019IBS.<br><\/li>\n\n\n\n<li>Profiter de cette extension <strong>uniquement durant la validit\u00e9 de leur label<\/strong>.<br><\/li>\n<\/ol>\n\n\n\n<p><strong>&nbsp;Synth\u00e8se de l\u2019exon\u00e9ration pr\u00e9vue<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u00c9l\u00e9ments<\/strong><\/td><td><strong>Avant 2025 (Loi 2021)<\/strong><\/td><td><strong>Apr\u00e8s 2025 (Loi 2025)<\/strong><\/td><\/tr><tr><td>Type d\u2019exon\u00e9ration<\/td><td>IRG \/ IBS<\/td><td>IRG \/ IBS<\/td><\/tr><tr><td>Dur\u00e9e initiale<\/td><td>2 ans<\/td><td>2 ans<\/td><\/tr><tr><td>Possibilit\u00e9 de renouveler<\/td><td>Non<\/td><td>Oui, 1 fois<\/td><\/tr><tr><td>Dur\u00e9e totale possible<\/td><td>2 ans<\/td><td>4 ans<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Cette pr\u00e9sentation montre clairement la diff\u00e9rence entre le r\u00e9gime ant\u00e9rieur et les nouvelles dispositions.<\/p>\n\n\n\n<p><strong>&nbsp;Dates d\u2019effet<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Entr\u00e9e en vigueur : <strong>1er janvier 2025<\/strong>.<br><\/li>\n\n\n\n<li>Dur\u00e9e maximale de validit\u00e9 du label : <strong>5 ans renouvelables<\/strong>.<br><\/li>\n\n\n\n<li>Application : les services fiscaux doivent assurer la diffusion et le suivi.<br><\/li>\n<\/ul>\n\n\n\n<p><strong>&nbsp;Conclusion&nbsp;<\/strong>En r\u00e9sum\u00e9, la <strong>Loi de finances 2025<\/strong> constitue une opportunit\u00e9 pour les entreprises incubateurs de renforcer leur stabilit\u00e9. Le renouvellement d\u2019exon\u00e9ration fiscale leur offre plus de temps pour consolider leurs projets et investir dans l\u2019innovation.<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>La Loi de finances 2025 apporte des mesures importantes pour<a href=\"https:\/\/fatoura.app\/blog\/loi-de-finances-2025-prolongation-des-exonerations-fiscales-pour-les-entreprises-incubateurs\/\">Continue reading <span class=\"sr-only\">&#8220;Loi de finances 2025 : prolongation des exon\u00e9rations fiscales pour les entreprises incubateurs&#8221;<\/span><\/a><\/p>\n","protected":false},"author":12,"featured_media":3081,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[31],"tags":[],"class_list":["post-3059","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-fr"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/fatoura.app\/blog\/wp-json\/wp\/v2\/posts\/3059","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fatoura.app\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fatoura.app\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fatoura.app\/blog\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/fatoura.app\/blog\/wp-json\/wp\/v2\/comments?post=3059"}],"version-history":[{"count":1,"href":"https:\/\/fatoura.app\/blog\/wp-json\/wp\/v2\/posts\/3059\/revisions"}],"predecessor-version":[{"id":3062,"href":"https:\/\/fatoura.app\/blog\/wp-json\/wp\/v2\/posts\/3059\/revisions\/3062"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fatoura.app\/blog\/wp-json\/wp\/v2\/media\/3081"}],"wp:attachment":[{"href":"https:\/\/fatoura.app\/blog\/wp-json\/wp\/v2\/media?parent=3059"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fatoura.app\/blog\/wp-json\/wp\/v2\/categories?post=3059"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fatoura.app\/blog\/wp-json\/wp\/v2\/tags?post=3059"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}