{"id":55139,"date":"2014-06-25T13:26:01","date_gmt":"2014-06-25T11:26:01","guid":{"rendered":"https:\/\/www.toutsurmesfinances.com\/impots\/les-revenus-percus-par-les-medecins-de-garde-exoneres-d-impot.html"},"modified":"2014-06-25T15:54:30","modified_gmt":"2014-06-25T15:54:30","slug":"les-revenus-percus-par-les-medecins-de-garde-exoneres-d-impot","status":"publish","type":"post","link":"https:\/\/www.toutsurmesfinances.com\/impots\/les-revenus-percus-par-les-medecins-de-garde-exoneres-d-impot.html","title":{"rendered":"Les revenus per\u00e7us par les m\u00e9decins de garde exon\u00e9r\u00e9s d\u2019imp\u00f4t"},"content":{"rendered":"\n<p>Les r\u00e9mun\u00e9rations per\u00e7ues par les m\u00e9decins au titre de la permanence des soins (soir\u00e9e ou nuit d&rsquo;astreinte) dans des zones d\u00e9finies sont <strong>exon\u00e9r\u00e9es d&rsquo;imp\u00f4t sur le revenu<\/strong> \u00e0 hauteur de 60 jours de permanence par an.<\/p>\n<p>C&rsquo;\u00e9tait l&rsquo;une des mesures phares de la loi du 23 juin 2009 dite loi \u00ab H\u00f4pital, patients, sant\u00e9 et territoires \u00bb. L&rsquo;objectif \u00e9tait de faire venir les jeunes m\u00e9decins en zone rurale en leur offrant en \u00e9change un avantage fiscal. Cinq ans plus tard, une <a href=\"http:\/\/bofip.impots.gouv.fr\/bofip\/2818-PGP.html?identifiant=BOI-BNC-CHAMP-10-40-20-20140624\" target=\"_blank\" rel=\"nofollow\">note du Bofip<\/a> (Bulletin officiel des finances publiques-imp\u00f4ts) publi\u00e9e mardi 24 juin 2014 confirme la mise en application de cette exon\u00e9ration.<\/p>\n<p>Les permanences de soins sont <strong>organis\u00e9es par les Agences r\u00e9gionales de sant\u00e9<\/strong> (ARS) comme convenu dans la loi. De la m\u00eame mani\u00e8re les ARS g\u00e8rent la r\u00e9mun\u00e9ration forfaitaire des astreintes, faisant foi pour l&rsquo;application de l&rsquo;exon\u00e9ration.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les r\u00e9mun\u00e9rations per\u00e7ues par les m\u00e9decins au titre de la permanence des soins (soir\u00e9e ou nuit d&rsquo;astreinte) dans des zones d\u00e9finies sont exon\u00e9r\u00e9es d&rsquo;imp\u00f4t sur le revenu \u00e0 hauteur de 60 jours de permanence par an. C&rsquo;\u00e9tait l&rsquo;une des mesures phares de la loi du 23 juin 2009 dite loi \u00ab H\u00f4pital, patients, sant\u00e9 et&#8230;<\/p>\n","protected":false},"author":13718,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-55139","post","type-post","status-publish","format-standard","hentry","category-calcul"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Les revenus per\u00e7us par les m\u00e9decins de garde exon\u00e9r\u00e9s d\u2019imp\u00f4t<\/title>\n<meta name=\"description\" content=\"Les r\u00e9mun\u00e9rations per\u00e7ues par les m\u00e9decins au titre de la permanence des soins (soir\u00e9e ou nuit d\u2019astreinte) dans des zones d\u00e9finies sont exon\u00e9r\u00e9es d\u2019imp\u00f4t sur le revenu \u00e0 hauteur de 60 jours de 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