{"id":8499,"date":"2025-01-06T12:46:58","date_gmt":"2025-01-06T11:46:58","guid":{"rendered":"https:\/\/www.lexisma.info\/?p=8499"},"modified":"2025-01-06T12:47:05","modified_gmt":"2025-01-06T11:47:05","slug":"mise-en-ligne-par-la-direction-generale-des-impots-dgi-dune-note-synthetique-des-mesures-fiscales-de-la-loi-de-finances-n-60-24-pour-lannee-budgetaire-2025","status":"publish","type":"post","link":"https:\/\/www.lexisma.info\/?p=8499","title":{"rendered":"Mise en ligne par la Direction G\u00e9n\u00e9rale des Imp\u00f4ts (DGI) d\u2019une note synth\u00e9tique des mesures fiscales de la loi de finances n\u00b0 60-24 pour l\u2019ann\u00e9e budg\u00e9taire 2025"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">La Direction G\u00e9n\u00e9rale des Imp\u00f4ts (DGI) a publi\u00e9 une note synth\u00e9tique d\u00e9taillant les principales mesures fiscales introduites par la&nbsp;loi de finances n\u00b0 60-24&nbsp;pour l\u2019ann\u00e9e 2025. Ces dispositions touchent notamment l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s (IS), l\u2019imp\u00f4t sur le revenu (IR), la taxe sur la valeur ajout\u00e9e (TVA), les droits d\u2019enregistrement et la taxe sp\u00e9ciale annuelle sur les v\u00e9hicules (TSAV). Voici un aper\u00e7u des mesures cl\u00e9s adopt\u00e9es&nbsp;:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I. Mesures sp\u00e9cifiques \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s (IS) :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Augmentation des dotations aux amortissements d\u00e9ductibles fiscalement au titre des v\u00e9hicules de transport de personnes.<\/li>\n\n\n\n<li>R\u00e9vision du r\u00e9gime d\u2019incitation fiscale aux op\u00e9rations de restructuration des groupes de soci\u00e9t\u00e9s.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">II. Mesures sp\u00e9cifiques \u00e0 l\u2019imp\u00f4t sur le revenu (IR) :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>R\u00e9am\u00e9nagement du bar\u00e8me progressif des taux de l\u2019IR \u00e0 partir du 1er janvier 2025, avec un rel\u00e8vement de la premi\u00e8re tranche relative au revenu net exon\u00e9r\u00e9 de 30 000 \u00e0 40 000 dirhams, une r\u00e9vision des autres tranches pour les \u00e9largir et r\u00e9duire leur taux d\u2019imposition, ainsi qu\u2019une diminution du taux marginal de 38 % \u00e0 37 %.<\/li>\n\n\n\n<li>Augmentation du seuil d\u2019application de la retenue \u00e0 la source sur les revenus fonciers de 30 000 \u00e0 40 000 dirhams, pour harmonisation.<\/li>\n\n\n\n<li>Augmentation du montant annuel de la r\u00e9duction d\u2019IR au titre des charges de famille, passant de 360 \u00e0 500 dirhams par personne \u00e0 charge.<\/li>\n\n\n\n<li>Rel\u00e8vement du montant des bons repr\u00e9sentatifs des frais de nourriture ou d\u2019alimentation d\u00e9livr\u00e9s par les employeurs \u00e0 leurs salari\u00e9s, de 30 \u00e0 40 dirhams, avec possibilit\u00e9 de paiement par voie \u00e9lectronique.<\/li>\n\n\n\n<li>Exon\u00e9ration d\u2019IR des pensions de retraite et des rentes viag\u00e8res vers\u00e9es dans le cadre des r\u00e9gimes de retraite de base, \u00e0 compter du 1er janvier 2026.<\/li>\n\n\n\n<li>R\u00e9vision des conditions d\u2019exon\u00e9ration de l\u2019indemnit\u00e9 de stage.<\/li>\n\n\n\n<li>Am\u00e9lioration du r\u00e9gime d\u2019IR applicable aux revenus fonciers.<\/li>\n\n\n\n<li>Cr\u00e9ation d\u2019une nouvelle cat\u00e9gorie de revenus imposables en mati\u00e8re d\u2019IR.<\/li>\n\n\n\n<li>Clarification du traitement fiscal des op\u00e9rations de transfert d\u2019immeubles ou des droits r\u00e9els immobiliers du patrimoine priv\u00e9 d\u2019une personne physique \u00e0 l\u2019actif de son entreprise.<\/li>\n\n\n\n<li>Clarification de l\u2019\u00e9ligibilit\u00e9 des apports d\u2019actions et parts sociales de soci\u00e9t\u00e9s \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re au r\u00e9gime incitatif relatif au sursis de paiement de l\u2019imp\u00f4t.<\/li>\n\n\n\n<li>Clarification du principe d\u2019imposition des profits fonciers r\u00e9alis\u00e9s dans le cadre d\u2019expropriations r\u00e9sultant d\u2019une voie de fait.<\/li>\n\n\n\n<li>R\u00e9vision du traitement fiscal des rachats de retraites compl\u00e9mentaires dont les cotisations n\u2019ont pas \u00e9t\u00e9 d\u00e9duites.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">III. Mesures sp\u00e9cifiques \u00e0 la taxe sur la valeur ajout\u00e9e (TVA) :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Harmonisation des dispositions relatives aux prestations de services \u00e0 distance avec les bonnes pratiques internationales.<\/li>\n\n\n\n<li>Exon\u00e9ration de TVA pour les biens d\u2019\u00e9quipement destin\u00e9s \u00e0 l\u2019enseignement priv\u00e9 ou \u00e0 la formation professionnelle, acquis par les soci\u00e9t\u00e9s fonci\u00e8res ou les organismes de placement collectif immobilier (OPCI).<\/li>\n\n\n\n<li>Augmentation de la part minimale du produit de la TVA affect\u00e9e aux budgets des collectivit\u00e9s territoriales, de 30 % \u00e0 32 %.<\/li>\n\n\n\n<li>Imposition des levures s\u00e8ches \u00e0 la TVA au taux de 20 %, \u00e0 l\u2019int\u00e9rieur et \u00e0 l\u2019importation.<\/li>\n\n\n\n<li>Exon\u00e9ration de TVA pour la viande fra\u00eeche ou congel\u00e9e assaisonn\u00e9e, sans droit \u00e0 d\u00e9duction.<\/li>\n\n\n\n<li>Exon\u00e9ration temporaire (du 1er janvier au 31 d\u00e9cembre 2025) de la TVA sur les importations d\u2019animaux vivants et de produits agricoles.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">IV. Mesures sp\u00e9cifiques aux droits d\u2019enregistrement :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Clarification du traitement fiscal applicable aux baux dont la dur\u00e9e est sup\u00e9rieure \u00e0 10 ans.<\/li>\n\n\n\n<li>Institution d\u2019une sanction applicable aux professionnels charg\u00e9s d\u2019accomplir la formalit\u00e9 d\u2019enregistrement par voie \u00e9lectronique.<\/li>\n\n\n\n<li>Obligation pour les notaires de transmettre les actes portant une signature \u00e9lectronique.<\/li>\n\n\n\n<li>Am\u00e9lioration du contr\u00f4le par les conservateurs de la propri\u00e9t\u00e9 fonci\u00e8re des actes enregistr\u00e9s.<\/li>\n\n\n\n<li>Exon\u00e9ration des droits d\u2019enregistrement pour les op\u00e9rations de cession \u00e0 titre gratuit de biens immobiliers au profit des familles de Chouhadas, des militaires mutil\u00e9s lors des op\u00e9rations et des militaires rapatri\u00e9s ou ralli\u00e9s.<\/li>\n\n\n\n<li>Exon\u00e9ration des actes de constitution de garanties au profit de l\u2019administration fiscale, pour tous les imp\u00f4ts.<\/li>\n\n\n\n<li>Clarification des droits d\u2019enregistrement applicables aux op\u00e9rations de restructuration des groupes de soci\u00e9t\u00e9s.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">V. Mesure sp\u00e9cifique \u00e0 la taxe sp\u00e9ciale annuelle sur les v\u00e9hicules (TSAV) :<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Prolongement du d\u00e9lai de paiement de la TSAV de 30 \u00e0 60 jours suivant la date du r\u00e9c\u00e9piss\u00e9 du d\u00e9p\u00f4t du dossier pour la d\u00e9livrance de la carte grise aupr\u00e8s de l\u2019Agence Nationale de la S\u00e9curit\u00e9 Routi\u00e8re (NARSA), concernant les v\u00e9hicules mis en circulation en cours d\u2019ann\u00e9e.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">VI. Mesures communes :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Institution d\u2019un r\u00e9gime d\u2019incitation fiscale en faveur des repr\u00e9sentations de la FIFA au Maroc et des organismes affili\u00e9s.<\/li>\n\n\n\n<li>R\u00e9vision des r\u00e9gimes d\u2019imposition des soci\u00e9t\u00e9s en participation (SEP) et des groupements d\u2019int\u00e9r\u00eat \u00e9conomique (GIE).<\/li>\n\n\n\n<li>Prorogation du d\u00e9lai pr\u00e9vu pour b\u00e9n\u00e9ficier de l\u2019abattement de 70 % appliqu\u00e9 sur la plus-value nette r\u00e9alis\u00e9e lors de la cession d\u2019\u00e9l\u00e9ments de l\u2019actif immobilis\u00e9.<\/li>\n\n\n\n<li>R\u00e9vision des modalit\u00e9s d\u2019application de la retenue \u00e0 la source sur les produits d\u2019actions, parts sociales et revenus.<\/li>\n\n\n\n<li>Clarification de la notification \u00e9lectronique.<\/li>\n\n\n\n<li>Encadrement de la proc\u00e9dure d\u2019accord \u00e0 l\u2019amiable entre l\u2019administration et le contribuable.<\/li>\n\n\n\n<li>\u00c9largissement des attributions des commissions locales de taxation.<\/li>\n\n\n\n<li>Codification des taxes parafiscales.<\/li>\n\n\n\n<li>Int\u00e9gration des dispositions de la taxe sp\u00e9ciale sur le ciment au Code G\u00e9n\u00e9ral des Imp\u00f4ts (CGI).<\/li>\n<\/ul>\n\n\n\n<h1 class=\"wp-block-heading\">Source<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">Direction g\u00e9n\u00e9rale des Imp\u00f4ts<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Consulter&nbsp;<a target=\"_blank\" href=\"https:\/\/www.tax.gov.ma\/wps\/wcm\/connect\/15a85073-64c2-45ed-b54a-0369a9acf22b\/Note+synth%C3%A9tique+des+mesures+fiscales+de+LF+2025.pdf?MOD=AJPERES&amp;CACHEID=ROOTWORKSPACE-15a85073-64c2-45ed-b54a-0369a9acf22b-pfBpVOp\" rel=\"noreferrer noopener\">ici<\/a>&nbsp;le document.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Pas encore utilisateur Lexis\u00aeMA&nbsp;? &nbsp;R\u00e9servez imm\u00e9diatement votre d\u00e9monstration sur <a href=\"https:\/\/info.lexis.ae\/ma-d\u00e9mos-solutions-lexisnexis-au-maroc\" target=\"_blank\" rel=\"noreferrer noopener\">Demande de d\u00e9mo LexisMA<\/a><\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Pour d\u00e9couvrir davantage d\u2019actualit\u00e9s et d\u2019autres contenus juridiques disponibles, rendez-vous sur <a href=\"http:\/\/www.lexisma.com\/\">LexisMA.com<\/a><\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La Direction G\u00e9n\u00e9rale des Imp\u00f4ts (DGI) a publi\u00e9 une note synth\u00e9tique d\u00e9taillant les principales mesures fiscales introduites par la&nbsp;loi de finances n\u00b0 60-24&nbsp;pour l\u2019ann\u00e9e 2025. Ces dispositions touchent notamment l\u2019imp\u00f4t [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_price":"","_stock":"","_tribe_ticket_header":"","_tribe_default_ticket_provider":"","_tribe_ticket_capacity":"0","_ticket_start_date":"","_ticket_end_date":"","_tribe_ticket_show_description":"","_tribe_ticket_show_not_going":false,"_tribe_ticket_use_global_stock":"","_tribe_ticket_global_stock_level":"","_global_stock_mode":"","_global_stock_cap":"","_tribe_rsvp_for_event":"","_tribe_ticket_going_count":"","_tribe_ticket_not_going_count":"","_tribe_tickets_list":"[]","_tribe_ticket_has_attendee_info_fields":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"jetpack_post_was_ever_published":false},"categories":[49],"tags":[],"class_list":["post-8499","post","type-post","status-publish","format-standard","hentry","category-news"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Mise en ligne par la Direction G\u00e9n\u00e9rale des Imp\u00f4ts (DGI) d\u2019une note synth\u00e9tique des mesures fiscales de la loi de finances n\u00b0 60-24 pour l\u2019ann\u00e9e budg\u00e9taire 2025 - LexisNexis Maroc<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.lexisma.info\/?p=8499\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Mise en ligne par la Direction G\u00e9n\u00e9rale des Imp\u00f4ts (DGI) d\u2019une note synth\u00e9tique des mesures fiscales de la loi de finances n\u00b0 60-24 pour l\u2019ann\u00e9e budg\u00e9taire 2025 - LexisNexis Maroc\" \/>\n<meta property=\"og:description\" content=\"La Direction G\u00e9n\u00e9rale des Imp\u00f4ts (DGI) a publi\u00e9 une note synth\u00e9tique d\u00e9taillant les principales mesures fiscales introduites par la&nbsp;loi de finances n\u00b0 60-24&nbsp;pour l\u2019ann\u00e9e 2025. 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