{"id":51144,"date":"2011-07-04T07:37:28","date_gmt":"2011-07-04T05:37:28","guid":{"rendered":"https:\/\/www.toutsurmesfinances.com\/impots\/fip-dom-l-avantage-fiscal-finalement-reserve-aux-contribuables-ultramarins.html"},"modified":"2021-12-08T10:03:28","modified_gmt":"2021-12-08T09:03:28","slug":"fip-dom-l-avantage-fiscal-finalement-reserve-aux-contribuables-ultramarins","status":"publish","type":"post","link":"https:\/\/www.toutsurmesfinances.com\/impots\/fip-dom-l-avantage-fiscal-finalement-reserve-aux-contribuables-ultramarins.html","title":{"rendered":"FIP DOM : l\u2019avantage fiscal finalement r\u00e9serv\u00e9 aux contribuables ultramarins"},"content":{"rendered":"<section class=\"l-section wpb_row height_small\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_flex valign_top type_default stacking_default\"><div class=\"vc_col-sm-12 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>Les 14 parlementaires r\u00e9unis le 29 juin en commission mixte paritaire (CMP, 7 d\u00e9put\u00e9s et 7 s\u00e9nateurs) ont en effet rejet\u00e9 la version du texte adopt\u00e9e par le S\u00e9nat qui permettait \u00e0 l&rsquo;ensemble des contribuables fran\u00e7ais, m\u00e9tropolitains inclus, de r\u00e9duire leur imp\u00f4t sur le revenu gr\u00e2ce au FIP DOM, sur le mod\u00e8le du FIP Corse. La CMP a donc pr\u00e9f\u00e9r\u00e9 adopter le texte vot\u00e9 par l&rsquo;Assembl\u00e9e nationale, pr\u00e9voyant, \u00e0 partir de l&rsquo;imposition des revenus de 2011, aux contribuables domicili\u00e9s fiscalement en Guadeloupe, Guyane, Martinique, \u00e0 La R\u00e9union, \u00e0 Mayotte, Saint-Barth\u00e9lemy, Saint-Martin, Saint-Pierre-et- Miquelon, en Nouvelle-Cal\u00e9donie, en Polyn\u00e9sie fran\u00e7aise et dans les \u00eeles Wallis et Futuna de b\u00e9n\u00e9ficier d&rsquo;une r\u00e9duction de leur imp\u00f4t sur le revenu \u00e9gale \u00e0 50% des souscriptions de parts de FIP DOM.<\/p>\n<p>L&rsquo;actif de ces fonds d&rsquo;investissement de proximit\u00e9 devra \u00eatre constitu\u00e9 \u00ab pour 60 % au moins de titres financiers, parts de soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e et avances en compte courant \u00e9mises par des soci\u00e9t\u00e9s qui exercent leurs activit\u00e9s exclusivement dans des \u00e9tablissements situ\u00e9s \u00bb dans les d\u00e9partements et collectivit\u00e9s d&rsquo;outre-mer pr\u00e9cit\u00e9s.<\/p>\n<p>La r\u00e9duction d&rsquo;imp\u00f4t sera plafonn\u00e9e \u00e0 12.000 euros par an pour les contribuables c\u00e9libataires, veufs ou divorc\u00e9s et de 24 000 \u20ac pour les contribuables mari\u00e9s soumis \u00e0 imposition commune.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"<p>Seuls les contribuables r\u00e9sidant dans un d\u00e9partement ou une collectivit\u00e9 d&rsquo;outre-mer pourront finalement b\u00e9n\u00e9ficier d&rsquo;une r\u00e9duction d&rsquo;imp\u00f4t en contrepartie de la souscription de parts de fonds d&rsquo;investissement de proximit\u00e9 investi dans des soci\u00e9t\u00e9s ultramarines \u00e0 hauteur d&rsquo;au moins 60% (FIP DOM).<\/p>\n","protected":false},"author":13718,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[22],"tags":[],"class_list":["post-51144","post","type-post","status-publish","format-standard","hentry","category-defiscalisation"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>FIP DOM : l\u2019avantage fiscal finalement r\u00e9serv\u00e9 aux contribuables ultramarins<\/title>\n<meta name=\"description\" content=\"?Seuls les contribuables r\u00e9sidant dans un d\u00e9partement ou une collectivit\u00e9 d&#039;outre-mer pourront finalement b\u00e9n\u00e9ficier d&#039;une r\u00e9duction d&#039;imp\u00f4t en contrepartie de la souscription de parts de fonds d&#039;investissement de proximit\u00e9 investi dans des soci\u00e9t\u00e9s ultra\" \/>\n<meta name=\"robots\" content=\"index, follow, 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