{"id":3104,"date":"2022-04-07T02:15:28","date_gmt":"2022-04-07T00:15:28","guid":{"rendered":"https:\/\/valluis-avocats.com\/?p=3104"},"modified":"2025-01-31T11:16:54","modified_gmt":"2025-01-31T10:16:54","slug":"interets-et-dividendes-de-lifu-a-la-declaration-de-revenus","status":"publish","type":"post","link":"https:\/\/valluis-avocats.com\/index.php\/2022\/04\/07\/interets-et-dividendes-de-lifu-a-la-declaration-de-revenus\/","title":{"rendered":"Int\u00e9r\u00eats et dividendes &#8211; De l&rsquo;IFU \u00e0 la d\u00e9claration de revenus"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3104\" class=\"elementor elementor-3104\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ea57bfb elementor-section-full_width elementor-section-stretched elementor-section-height-default elementor-section-height-default\" data-id=\"ea57bfb\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-47ce83a\" data-id=\"47ce83a\" 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-76f4a3b elementor-hidden-mobile elementor-widget elementor-widget-image\" data-id=\"76f4a3b\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.6.0 - 21-03-2022 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\t\t\t\t\t\t\t\t\t\t\t\t<img width=\"6912\" height=\"2304\" src=\"https:\/\/valluis-avocats.com\/wp-content\/uploads\/2022\/04\/Rectangle-de-lIFU-a-la-declaration.png\" class=\"attachment-full size-full\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/valluis-avocats.com\/wp-content\/uploads\/2022\/04\/Rectangle-de-lIFU-a-la-declaration.png 6912w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2022\/04\/Rectangle-de-lIFU-a-la-declaration-300x100.png 300w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2022\/04\/Rectangle-de-lIFU-a-la-declaration-1024x341.png 1024w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2022\/04\/Rectangle-de-lIFU-a-la-declaration-768x256.png 768w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2022\/04\/Rectangle-de-lIFU-a-la-declaration-1536x512.png 1536w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2022\/04\/Rectangle-de-lIFU-a-la-declaration-2048x683.png 2048w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2022\/04\/Rectangle-de-lIFU-a-la-declaration-1200x400.png 1200w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2022\/04\/Rectangle-de-lIFU-a-la-declaration-1980x660.png 1980w\" sizes=\"(max-width: 6912px) 100vw, 6912px\" \/>\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<div class=\"elementor-element elementor-element-4d2883d elementor-hidden-desktop elementor-hidden-tablet elementor-widget elementor-widget-image\" data-id=\"4d2883d\" 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 width=\"364\" height=\"364\" src=\"https:\/\/valluis-avocats.com\/wp-content\/uploads\/2022\/04\/Carre-de-lIFU-a-la-declaration-3.png\" class=\"attachment-full size-full\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/valluis-avocats.com\/wp-content\/uploads\/2022\/04\/Carre-de-lIFU-a-la-declaration-3.png 364w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2022\/04\/Carre-de-lIFU-a-la-declaration-3-300x300.png 300w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2022\/04\/Carre-de-lIFU-a-la-declaration-3-150x150.png 150w\" sizes=\"(max-width: 364px) 100vw, 364px\" \/>\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-086ec28 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"086ec28\" 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-f0088ea\" data-id=\"f0088ea\" 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<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-f4d7981 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f4d7981\" 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-inner-column elementor-element elementor-element-77c19fc\" data-id=\"77c19fc\" 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-cc8a9aa elementor-hidden-desktop elementor-widget elementor-widget-spacer\" data-id=\"cc8a9aa\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.6.0 - 21-03-2022 *\/\n.e-container.e-container--row .elementor-spacer-inner{width:var(--spacer-size)}.e-container.e-container--column .elementor-spacer-inner,.elementor-column .elementor-spacer-inner{height:var(--spacer-size)}<\/style>\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a629ffb elementor-widget elementor-widget-text-editor\" data-id=\"a629ffb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.6.0 - 21-03-2022 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#818a91;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#818a91;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p>Nathalie Valluis, Avocate &#8211; Janvier 2025<\/p>\n<p><\/p>\n<p>Une fois clarifi\u00e9 le r\u00e9gime fiscal des int\u00e9r\u00eats et dividendes des personnes physiques r\u00e9sidentes fiscales fran\u00e7aises est plus clair (voir articles sur le sujet), il est temps de passer \u00e0 la d\u00e9claration de revenus.<\/p>\n<p><\/p>\n<p>Gr\u00e2ce aux informations fournies \u00e0 l&rsquo;administration fiscale par les \u00e9tablissements payeurs, l&rsquo;essentiel du travail est fait : la d\u00e9claration est pr\u00e9-remplie. <strong>Mais le contribuable conserve la responsabilit\u00e9 de sa validation.<\/strong><\/p>\n<p><\/p>\n<p><strong>Comment v\u00e9rifier les chiffres en quelques explications, un sch\u00e9ma et deux tableaux.<\/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-dd16251 elementor-widget elementor-widget-spacer\" data-id=\"dd16251\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-433d593 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"433d593\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.6.0 - 21-03-2022 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h3 class=\"elementor-heading-title elementor-size-default\">ROLE DES ETABLISSEMENTS PAYEURS : verser les revenus et fournir les informations\n<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d225136 elementor-widget elementor-widget-spacer\" data-id=\"d225136\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f847002 elementor-widget elementor-widget-text-editor\" data-id=\"f847002\" 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>En plus des pr\u00e9l\u00e8vements qu&rsquo;ils sont tenus d&rsquo;effectuer lors du versement des int\u00e9r\u00eats et dividendes (acompte de 12,8%, pr\u00e9l\u00e8vements sociaux), les \u00e9tablissements payeurs doivent adresser \u00e0 l&rsquo;administration fiscale une d\u00e9claration annuelle r\u00e9capitulant les paiements auxquels ils ont proc\u00e9d\u00e9 <strong>(D\u00e9claration des op\u00e9rations sur valeurs mobili\u00e8res et revenus de capitaux mobiliers ou IFU)<\/strong>. Cette transmission se fait, par voie informatique, le 15 f\u00e9vrier N+1 pour tous les revenus vers\u00e9s au cours de l&rsquo;ann\u00e9e N (15 f\u00e9vrier 2025 pour les revenus 2024).<\/p>\n<p><\/p>\n<p><strong>L&rsquo;administration fiscale consolide ces \u00e9l\u00e9ments et pr\u00e9-remplit, notamment, le montants des int\u00e9r\u00eats et dividendes.&nbsp;<\/strong><\/p>\n<p><\/p>\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<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-2be19a7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2be19a7\" 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-inner-column elementor-element elementor-element-40e3a95\" data-id=\"40e3a95\" 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-f958fd2 elementor-widget elementor-widget-spacer\" data-id=\"f958fd2\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b62d721 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"b62d721\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><br><br>UN SCHEMA POUR RESUMER<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e47acc elementor-widget elementor-widget-spacer\" data-id=\"2e47acc\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-24d7617 elementor-widget elementor-widget-image\" data-id=\"24d7617\" 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 width=\"580\" height=\"374\" src=\"https:\/\/valluis-avocats.com\/wp-content\/uploads\/2022\/04\/Schema-IFU-v2-1.jpg\" class=\"attachment-large size-large\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/valluis-avocats.com\/wp-content\/uploads\/2022\/04\/Schema-IFU-v2-1.jpg 905w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2022\/04\/Schema-IFU-v2-1-300x193.jpg 300w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2022\/04\/Schema-IFU-v2-1-768x495.jpg 768w\" sizes=\"(max-width: 580px) 100vw, 580px\" \/>\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<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-bd72406 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bd72406\" 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-inner-column elementor-element elementor-element-fc3a317\" data-id=\"fc3a317\" 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-60857bb elementor-widget elementor-widget-spacer\" data-id=\"60857bb\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-364574e elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"364574e\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">OBLIGATION DES CONTRIBUABLES : v\u00e9rifier la d\u00e9claration pr\u00e9-remplie\n<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-359c01f elementor-widget elementor-widget-spacer\" data-id=\"359c01f\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ba382d5 elementor-widget elementor-widget-text-editor\" data-id=\"ba382d5\" 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><strong>Les montants pr\u00e9-remplis ne sont qu&rsquo;une \u00ab\u00a0proposition\u00a0\u00bb. Ils n&rsquo;engagent pas l&rsquo;administration fiscale. <\/strong><span style=\"text-decoration: underline;\"><strong>Le contribuable conserve l&rsquo;enti\u00e8re responsabilit\u00e9 de la d\u00e9claration de revenus qu&rsquo;il d\u00e9pose. <\/strong><\/span><strong>Il doit en cons\u00e9quence s&rsquo;assurer que les chiffres sont corrects, sauf \u00e0 risquer une sur ou une sous-imposition (avec un risque de redressement dans ce second cas)<\/strong><strong>.<\/strong><\/p><p>\u00a0<\/p><p>Pourquoi les chiffres ne seraient-ils pas corrects ? Parce que les hommes comme les machines ont leurs limites. Il arrive notamment :<\/p><ul><li>Que certains montants soient oubli\u00e9s ou mal d\u00e9clar\u00e9s dans la bande informatique<\/li><li>Que certaines informations ne soient disponibles qu&rsquo;apr\u00e8s le 15 f\u00e9vrier N+1 (cas fr\u00e9quent des successions) et ne soient pas prises en compte dans la d\u00e9claration pr\u00e9-remplie en raison de ces d\u00e9lais<\/li><li>Que la bande soit correcte mais qu&rsquo;elle n&rsquo;ait pas \u00e9t\u00e9 reprise de mani\u00e8re exacte ou exhaustive dans le syst\u00e8me de l&rsquo;administration fiscale&#8230; La magie de l&rsquo;informatique !<\/li><\/ul><p>\u00a0<\/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-0b378de elementor-widget elementor-widget-heading\" data-id=\"0b378de\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">&nbsp;<\/h2>\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<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-fe78b71 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fe78b71\" 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-inner-column elementor-element elementor-element-358869b\" data-id=\"358869b\" 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-44c4d11 elementor-widget elementor-widget-spacer\" data-id=\"44c4d11\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8d5d61f elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"8d5d61f\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">ENCORE FAUT-IL SAVOIR COMMENT VERIFIER\n<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-394471e elementor-widget elementor-widget-spacer\" data-id=\"394471e\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ca5806f elementor-widget elementor-widget-text-editor\" data-id=\"ca5806f\" 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>Il y a un lien direct entre le r\u00e9gime fiscal des int\u00e9r\u00eats et des dividendes et les cases remplies :<\/p><ul><li>Dans la bande informatique<\/li><li>Dans les documents clients<\/li><li>Dans la d\u00e9claration de revenus<\/li><\/ul><p>Chaque case apporte la r\u00e9ponse \u00e0 l&rsquo;une des 3 questions suivantes :<\/p><ul><li>Le client a t\u2019il re\u00e7u des int\u00e9r\u00eats ou des dividendes dans l\u2019ann\u00e9e ?<\/li><li>La banque a t\u2019elle pr\u00e9lev\u00e9 l\u2019acompte de 12,8% ?<\/li><li>La banque a t\u2019elle effectu\u00e9 les pr\u00e9l\u00e8vements sociaux sur le montant brut des int\u00e9r\u00eats \/ dividendes ?<\/li><\/ul><p>\u00a0<\/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-7ec18f1 elementor-widget elementor-widget-heading\" data-id=\"7ec18f1\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">&nbsp;<\/h2>\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<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-8b122c3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8b122c3\" 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-inner-column elementor-element elementor-element-99c2419\" data-id=\"99c2419\" 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-7c286c3 elementor-widget elementor-widget-spacer\" data-id=\"7c286c3\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5cb573f elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"5cb573f\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">INTERETS : Correspondances bande informatique\/document client\/d\u00e9claration\n<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-14d05a6 elementor-widget elementor-widget-spacer\" data-id=\"14d05a6\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-62470ec elementor-widget elementor-widget-image\" data-id=\"62470ec\" 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 width=\"580\" height=\"251\" src=\"https:\/\/valluis-avocats.com\/wp-content\/uploads\/2022\/04\/Interets-2021-1024x444.png\" class=\"attachment-large size-large\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/valluis-avocats.com\/wp-content\/uploads\/2022\/04\/Interets-2021-1024x444.png 1024w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2022\/04\/Interets-2021-300x130.png 300w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2022\/04\/Interets-2021-768x333.png 768w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2022\/04\/Interets-2021-1200x520.png 1200w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2022\/04\/Interets-2021.png 1239w\" sizes=\"(max-width: 580px) 100vw, 580px\" \/>\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<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-263e730 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"263e730\" 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-inner-column elementor-element elementor-element-0d9b70b\" data-id=\"0d9b70b\" 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-9e1bb16 elementor-widget elementor-widget-spacer\" data-id=\"9e1bb16\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fef9b4d elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"fef9b4d\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\n<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c411674 elementor-widget elementor-widget-spacer\" data-id=\"c411674\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c3beb9f elementor-widget elementor-widget-text-editor\" data-id=\"c3beb9f\" 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\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-76c2f8e elementor-widget elementor-widget-heading\" data-id=\"76c2f8e\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">&nbsp;<\/h2>\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<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-4c971b5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4c971b5\" 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-inner-column elementor-element elementor-element-d2bdddf\" data-id=\"d2bdddf\" 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-a748287 elementor-widget elementor-widget-spacer\" data-id=\"a748287\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-28ca7cb elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"28ca7cb\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">DIVIDENDES : Correspondances bande informatique\/document client\/d\u00e9claration\n\n<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcac8e6 elementor-widget elementor-widget-spacer\" data-id=\"bcac8e6\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5e9ff79 elementor-widget elementor-widget-image\" data-id=\"5e9ff79\" 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 width=\"580\" height=\"251\" src=\"https:\/\/valluis-avocats.com\/wp-content\/uploads\/2022\/04\/Dividendes-1024x444.png\" class=\"attachment-large size-large\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/valluis-avocats.com\/wp-content\/uploads\/2022\/04\/Dividendes-1024x444.png 1024w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2022\/04\/Dividendes-300x130.png 300w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2022\/04\/Dividendes-768x333.png 768w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2022\/04\/Dividendes-1200x520.png 1200w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2022\/04\/Dividendes.png 1239w\" sizes=\"(max-width: 580px) 100vw, 580px\" \/>\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<\/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>Nathalie Valluis, Avocate &#8211; Janvier 2025 Une fois clarifi\u00e9 le r\u00e9gime fiscal des int\u00e9r\u00eats et dividendes des personnes physiques r\u00e9sidentes fiscales fran\u00e7aises est plus clair (voir articles sur le sujet), il est temps de passer \u00e0 la d\u00e9claration de revenus. Gr\u00e2ce aux informations fournies \u00e0 l&rsquo;administration fiscale par les \u00e9tablissements payeurs, l&rsquo;essentiel du travail est [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3305,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":[],"categories":[1,5],"tags":[6],"_links":{"self":[{"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/posts\/3104"}],"collection":[{"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/comments?post=3104"}],"version-history":[{"count":89,"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/posts\/3104\/revisions"}],"predecessor-version":[{"id":3480,"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/posts\/3104\/revisions\/3480"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/media\/3305"}],"wp:attachment":[{"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/media?parent=3104"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/categories?post=3104"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/tags?post=3104"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}