{"id":18465,"date":"2023-04-11T10:42:54","date_gmt":"2023-04-11T08:42:54","guid":{"rendered":"https:\/\/bakertilly.be\/news\/apercu-de-la-deductibilite-des-couts-pour-lexercice-dimposition-2024-2\/"},"modified":"2025-08-20T10:22:54","modified_gmt":"2025-08-20T08:22:54","slug":"apercu-de-la-deductibilite-des-couts-pour-lexercice-dimposition-2024","status":"publish","type":"post","link":"https:\/\/bakertilly.be\/fr\/news\/apercu-de-la-deductibilite-des-couts-pour-lexercice-dimposition-2024\/","title":{"rendered":"Aper\u00e7u de la d\u00e9ductibilit\u00e9 des co\u00fbts pour l\u2019exercice d\u2019imposition 2024"},"content":{"rendered":"<p><div id=\"section_one\" class=\"fusion-container-anchor\"><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1456px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:30px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1 fusion-text-no-margin\" style=\"--awb-text-color:var(--awb-color8);--awb-margin-bottom:15px;\"><p>Les frais engag\u00e9s dans le cadre de l&rsquo;activit\u00e9 \u00e9conomique d<strong>&lsquo;une entreprise<\/strong> sont, en principe, <strong>d\u00e9ductibles fiscalement<\/strong>. Toutefois, pour certaines d\u00e9penses, la l\u00e9gislation fiscale pr\u00e9voit <strong>une limitation de la d\u00e9duction<\/strong>. Ces d\u00e9penses sont \u00e9galement appel\u00e9es <strong>\u00ab\u00a0d\u00e9penses non admises\u00a0\u00bb<\/strong>.<\/p>\n<p>Vous trouverez ci-dessous un aper\u00e7u utile des d\u00e9penses courantes soumises \u00e0 une limitation de d\u00e9duction fiscale en termes d&rsquo;imp\u00f4t sur le revenu des soci\u00e9t\u00e9s ou de TVA pour l&rsquo;exercice comptable 2023 (ann\u00e9e d&rsquo;imposition 2024).<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-margin-bottom:40px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-justify-content-center fusion-flex-content-wrap\" style=\"max-width:1456px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_2_3 2_3 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:66.666666666667%;--awb-margin-top-large:0px;--awb-spacing-right-large:2.88%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:2.88%;--awb-width-medium:66.666666666667%;--awb-order-medium:0;--awb-spacing-right-medium:2.88%;--awb-spacing-left-medium:2.88%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\">        <div class=\"embedpress-document-embed ose-document ep-doc-d7fcf3f3b136871a304a78937b86779c\" style=\"width: 900px; height: 1200px;; max-width:100%; display: block\">\n                                <div>\n                        <iframe title=\"Aper\u00e7u de la d\u00e9ductibilit\u00e9 des co\u00fbts pour l\u2019exercice d\u2019imposition 2024\" allowfullscreen=\"true\" mozallowfullscreen=\"true\" webkitallowfullscreen=\"true\" style=\"width: 900px; height: 1200px;; max-width:100%;\" src=\"https:\/\/dev.bakertilly.be\/wp-content\/uploads\/2025\/08\/Impot-sur-le-revenu-et-de-TVA-2024.pdf\" data-emsrc=\"https:\/\/dev.bakertilly.be\/wp-content\/uploads\/2025\/08\/Impot-sur-le-revenu-et-de-TVA-2024.pdf\" data-emid=\"embedpress-pdf-shortcode\" class=\"embedpress-embed-document-pdf embedpress-pdf-shortcode\"><\/iframe>\n                    <\/div>\n                    <\/div>\n\n<\/div><\/div><\/div><\/div><div id=\"section_one\" class=\"fusion-container-anchor\"><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-3 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1456px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:30px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-2 fusion-text-no-margin\" style=\"--awb-text-color:var(--awb-color8);--awb-margin-bottom:15px;\"><p>Ce document consiste en un r\u00e9sum\u00e9 et non une vue d&rsquo;ensemble exhaustive et ne peut donc servir que de guide g\u00e9n\u00e9ral. Pour plus d&rsquo;informations sur le traitement fiscal de co\u00fbts bien d\u00e9finis dans des situations sp\u00e9cifiques, veuillez contacter Baker Tilly.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Vous trouverez ci-dessous un aper\u00e7u utile des d\u00e9penses courantes soumises \u00e0 une limitation de d\u00e9duction fiscale en termes d&rsquo;imp\u00f4t sur le revenu des soci\u00e9t\u00e9s ou de TVA pour l&rsquo;exercice comptable 2023 (ann\u00e9e d&rsquo;imposition 2024).  <\/p>\n","protected":false},"author":1,"featured_media":12608,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[233,248],"tags":[276],"mediavorm":[412],"class_list":["post-18465","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-fr","category-conseils-tva-et-impots-indirects","tag-shortheader-small-fr","mediavorm-actualites"],"acf":[],"_links":{"self":[{"href":"https:\/\/bakertilly.be\/fr\/wp-json\/wp\/v2\/posts\/18465","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bakertilly.be\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bakertilly.be\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bakertilly.be\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bakertilly.be\/fr\/wp-json\/wp\/v2\/comments?post=18465"}],"version-history":[{"count":3,"href":"https:\/\/bakertilly.be\/fr\/wp-json\/wp\/v2\/posts\/18465\/revisions"}],"predecessor-version":[{"id":18479,"href":"https:\/\/bakertilly.be\/fr\/wp-json\/wp\/v2\/posts\/18465\/revisions\/18479"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bakertilly.be\/fr\/wp-json\/wp\/v2\/media\/12608"}],"wp:attachment":[{"href":"https:\/\/bakertilly.be\/fr\/wp-json\/wp\/v2\/media?parent=18465"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bakertilly.be\/fr\/wp-json\/wp\/v2\/categories?post=18465"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bakertilly.be\/fr\/wp-json\/wp\/v2\/tags?post=18465"},{"taxonomy":"mediavorm","embeddable":true,"href":"https:\/\/bakertilly.be\/fr\/wp-json\/wp\/v2\/mediavorm?post=18465"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}