Quels sont les dirigeants concernés par la retenue à la source ?

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Paie Impot sur le revenu

Au 1er janvier 2019, certains dirigeants seront soumis au prélèvement à la source par une retenue réalisée par le débiteur, lors du paiement des revenus. Quels sont ces dirigeants ? Sur quelle base s’effectuera le prélèvement à la source ?

Publié le 22 octobre 2018

Mis à jour le 10 août 2022

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Principe général 1 : les dirigeants qui ne sont pas…

Sont concernés les revenus perçus par les dirigeants, autres que ceux relevant de l’article 62 du CGI (Code Général des Impôts) uqui ne sont pas :u

Gérants majoritaires de SARL soumises à l’IS,
Gérants des sociétés en commandite par actions ;
Associés en nom des sociétés de personnes ;
Membres des sociétés en participation ;
Associé unique personne physique d’une EURL ;
Associés d’une exploitation agricole à responsabilité limitée (sociétés ou exploitations qui ont opté pour l’IS)

Principe général 2 : les personnes physiques concernées

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​Principe général 1 : les dirigeants qui ne sont pas…

​Principe général 2 : les personnes physiques concernées

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Les engagements LégiSocial

Principe général 1 : les dirigeants qui ne sont pas…

Principe général 2 : les personnes physiques concernées