{"id":647,"date":"2026-01-10T20:07:19","date_gmt":"2026-01-10T19:07:19","guid":{"rendered":"https:\/\/prospective-eac.com\/?p=647"},"modified":"2026-01-10T20:07:20","modified_gmt":"2026-01-10T19:07:20","slug":"fcpi-comment-profiter-du-taux-majore-avant-fin-2025","status":"publish","type":"post","link":"https:\/\/prospective-eac.fr\/index.php\/2026\/01\/10\/fcpi-comment-profiter-du-taux-majore-avant-fin-2025\/","title":{"rendered":"FCPI : comment profiter du taux major\u00e9 avant fin 2025"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Les contribuables qui souscrivent en num\u00e9raire des parts de fonds commun de placement dans l\u2019innovation (FCPI) peuvent b\u00e9n\u00e9ficier d\u2019une r\u00e9duction d\u2019imp\u00f4t sur le revenu. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cette r\u00e9duction est conditionn\u00e9e \u00e0 la conservation des parts jusqu\u2019au 31 d\u00e9cembre de la cinqui\u00e8me ann\u00e9e suivant la souscription. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le taux de droit commun est fix\u00e9 \u00e0 18 %, dans la limite annuelle de 12 000 \u20ac pour une personne seule et 24 000 \u20ac pour un couple soumis \u00e0 imposition commune. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pour les FCPI agr\u00e9\u00e9s entre le 1er janvier 2024 et le 31 d\u00e9cembre 2025, ce taux est major\u00e9 \u00e0 25 % pour les versements r\u00e9alis\u00e9s \u00e0 compter du 28 septembre 2025. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">#Fiscalit\u00e9 #FCPI #R\u00e9ductionImp\u00f4t<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les contribuables qui souscrivent en num\u00e9raire des parts de fonds commun de placement dans l\u2019innovation (FCPI) peuvent b\u00e9n\u00e9ficier d\u2019une r\u00e9duction d\u2019imp\u00f4t sur le revenu. Cette r\u00e9duction est conditionn\u00e9e \u00e0 la&hellip;<a href=\"https:\/\/prospective-eac.fr\/index.php\/2026\/01\/10\/fcpi-comment-profiter-du-taux-majore-avant-fin-2025\/\" class=\"more-link\"><span class=\"more-button\">Continue reading<span class=\"screen-reader-text\">FCPI : comment profiter du taux major\u00e9 avant fin 2025<\/span><\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-647","post","type-post","status-publish","format-standard","hentry","category-non-classe"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/prospective-eac.fr\/index.php\/wp-json\/wp\/v2\/posts\/647","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/prospective-eac.fr\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/prospective-eac.fr\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/prospective-eac.fr\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/prospective-eac.fr\/index.php\/wp-json\/wp\/v2\/comments?post=647"}],"version-history":[{"count":1,"href":"https:\/\/prospective-eac.fr\/index.php\/wp-json\/wp\/v2\/posts\/647\/revisions"}],"predecessor-version":[{"id":648,"href":"https:\/\/prospective-eac.fr\/index.php\/wp-json\/wp\/v2\/posts\/647\/revisions\/648"}],"wp:attachment":[{"href":"https:\/\/prospective-eac.fr\/index.php\/wp-json\/wp\/v2\/media?parent=647"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/prospective-eac.fr\/index.php\/wp-json\/wp\/v2\/categories?post=647"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/prospective-eac.fr\/index.php\/wp-json\/wp\/v2\/tags?post=647"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}