{"id":93277,"date":"2024-09-18T10:22:08","date_gmt":"2024-09-18T08:22:08","guid":{"rendered":"https:\/\/dexxter.be\/comment-traitez-vous-les-subventions-dans-vos-comptes\/"},"modified":"2026-05-15T13:16:07","modified_gmt":"2026-05-15T11:16:07","slug":"comment-traitez-vous-les-subventions-dans-vos-comptes-2","status":"publish","type":"post","link":"https:\/\/dexxter.be\/fr\/blog\/comment-traitez-vous-les-subventions-dans-vos-comptes-2\/","title":{"rendered":"Comment traitez-vous les subventions dans vos comptes ?"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Vous avez re\u00e7u des subventions pour stimuler vos activit\u00e9s commerciales. Il s&#8217;agit d&#8217;une incitation importante \u00e0 la croissance de votre entreprise. Mais une question se pose \u00e0 pr\u00e9sent : comment traiter ces subventions dans votre comptabilit\u00e9 ?<br><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Quelles subventions devez-vous traiter dans votre comptabilit\u00e9 et lesquelles ne devez-vous pas traiter ?<br><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Il est important de distinguer les diff\u00e9rents types de <a href=\"http:\/\/dexxter.be\/fr\/les-subventions-sont-elles-imposables-ou-exonerees-dimpots\/\" data-type=\"post\" data-id=\"54637\">subventions qui peuvent ou non \u00eatre exon\u00e9r\u00e9es ou imposables<\/a>:<br><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1\ufe0f\u20e3 Subventions totalement exon\u00e9r\u00e9es.<br><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">S&#8217;il ne s&#8217;agit pas d&#8217;une subvention imposable, vous n&#8217;avez pas \u00e0 la traiter dans votre comptabilit\u00e9.<br><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2\ufe0f\u20e3 Subventions partiellement exon\u00e9r\u00e9es<br><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Pour l&#8217;exercice d&#8217;imposition 2024, cette exon\u00e9ration partielle se monte \u00e0 un maximum de 4 680 euros. Tout montant sup\u00e9rieur \u00e0 ce seuil est imposable.<br><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Supposons que vous ayez re\u00e7u une subvention de 8 000 euros d&#8217;une organisation sans but lucratif. Dans ce service, 4.680 euros seraient exon\u00e9r\u00e9s d&#8217;imp\u00f4ts et vous ne seriez pay\u00e9 des imp\u00f4ts que sur le montant restant de 3.320 euros.<br><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vous recevrez de l&#8217;organisme une feuille d&#8217;imp\u00f4t 281.30, sur laquelle figure le montant total de la subvention. Dans votre d\u00e9claration d&#8217;imp\u00f4t, vous devez remplir la partie imposable (apr\u00e8s avoir d\u00e9duit l&#8217;exon\u00e9ration) dans la <em>&#8220;Partie 2, Case XV.<\/em> <em>Revenus divers \u00bb.<\/em><\/p>\n\n\n<style>.kb-row-layout-id54600_452c16-a3 > .kt-row-column-wrap{align-content:center;}:where(.kb-row-layout-id54600_452c16-a3 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:center;}.kb-row-layout-id54600_452c16-a3 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);max-width:826px;margin-left:auto;margin-right:auto;padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-right:var(--global-kb-spacing-md, 2rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);padding-left:var(--global-kb-spacing-md, 2rem);grid-template-columns:minmax(0, calc(30% - ((var(--global-kb-gap-md, 2rem) * 1 )\/2)))minmax(0, calc(70% - ((var(--global-kb-gap-md, 2rem) * 1 )\/2)));}.kb-row-layout-id54600_452c16-a3{border-top-left-radius:20px;border-top-right-radius:20px;border-bottom-right-radius:20px;border-bottom-left-radius:20px;overflow:clip;isolation:isolate;}.kb-row-layout-id54600_452c16-a3 > .kt-row-layout-overlay{border-top-left-radius:20px;border-top-right-radius:20px;border-bottom-right-radius:20px;border-bottom-left-radius:20px;}.kb-row-layout-id54600_452c16-a3{background-color:#f0f4ff;}.kb-row-layout-id54600_452c16-a3 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id54600_452c16-a3 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr) minmax(0, 2fr);}}@media all and (max-width: 767px){.kb-row-layout-id54600_452c16-a3 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id54600_452c16-a3 alignnone kt-row-has-bg wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-2-columns kt-row-layout-right-golden kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-middle\">\n<style>.kadence-column54600_6b68a6-03 > .kt-inside-inner-col{display:flex;}.kadence-column54600_6b68a6-03 > .kt-inside-inner-col,.kadence-column54600_6b68a6-03 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column54600_6b68a6-03 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column54600_6b68a6-03 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column54600_6b68a6-03 > .kt-inside-inner-col > .aligncenter{width:100%;}.kt-row-column-wrap > .kadence-column54600_6b68a6-03{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column54600_6b68a6-03{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column54600_6b68a6-03 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column54600_6b68a6-03 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column54600_6b68a6-03{position:relative;}@media all and (max-width: 1024px){.kt-row-column-wrap > .kadence-column54600_6b68a6-03{align-self:center;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column54600_6b68a6-03{align-self:auto;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column54600_6b68a6-03 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 1024px){.kadence-column54600_6b68a6-03 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kt-row-column-wrap > .kadence-column54600_6b68a6-03{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column54600_6b68a6-03{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column54600_6b68a6-03 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column54600_6b68a6-03 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column54600_6b68a6-03\"><div class=\"kt-inside-inner-col\">\n<figure class=\"wp-block-image size-full\"><img fetchpriority=\"high\" decoding=\"async\" width=\"300\" height=\"300\" src=\"https:\/\/dexxter.be\/wp-content\/uploads\/2024\/06\/8.png\" alt=\"\" class=\"wp-image-40420\" srcset=\"https:\/\/dexxter.be\/wp-content\/uploads\/2024\/06\/8.png 300w, https:\/\/dexxter.be\/wp-content\/uploads\/2024\/06\/8-150x150.png 150w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/figure>\n<\/div><\/div>\n\n\n<style>.kadence-column54600_528c00-3d > .kt-inside-inner-col,.kadence-column54600_528c00-3d > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column54600_528c00-3d > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column54600_528c00-3d > .kt-inside-inner-col{flex-direction:column;}.kadence-column54600_528c00-3d > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column54600_528c00-3d > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column54600_528c00-3d{position:relative;}@media all and (max-width: 1024px){.kadence-column54600_528c00-3d > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column54600_528c00-3d > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column54600_528c00-3d\"><div class=\"kt-inside-inner-col\">\n<p class=\"has-text-align-left wp-block-paragraph\"><strong>Veuillez noter que vous ne devez pas payer de cotisations sociales sur cette subvention partiellement exon\u00e9r\u00e9e :<\/strong><br><\/p>\n\n\n\n<p class=\"has-text-align-left wp-block-paragraph\">Vous ne devez pas payer de cotisations sociales sur cette subvention partiellement exon\u00e9r\u00e9e. Ce sera automatiquement le cas en d\u00e9clarant la subvention comme indiqu\u00e9 ci-dessus.<\/p>\n<\/div><\/div>\n\n<\/div><\/div>\n\n\n<h3 class=\"wp-block-heading\">3\ufe0f\u20e3 Subventions enti\u00e8rement imposables<br><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Dans ce cas, les subventions sont consid\u00e9r\u00e9es comme des revenus enti\u00e8rement imposables. Vous devez donc les d\u00e9clarer dans votre d\u00e9claration d&#8217;imp\u00f4ts et les cotisations sociales seront \u00e9galement calcul\u00e9es dessus.<br><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Traitement des subsides dans Dexxter \ud83d\udcaa<br><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">S&#8217;il s&#8217;agit d&#8217;une subvention imposable, il s&#8217;agit en principe d&#8217;une simple recette. Vous pouvez alors \u00e9ventuellement le comptabiliser via les <strong>rapports > revenus et d\u00e9penses > saisie manuelle<\/strong>. L\u00e0, ajoutez un compte de grand livre et choisissez <strong>factures de vente<\/strong>. Il appara\u00eetra alors dans votre dossier en tant que chiffre d&#8217;affaires ordinaire, mais c&#8217;est correct, \u00e9tant donn\u00e9 qu&#8217;il est imposable. Mais s&#8217;il ne s&#8217;agit pas d&#8217;une subvention imposable, vous ne devez rien en faire dans votre comptabilit\u00e9. La TVA ne s&#8217;y applique pas.<br><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Avec <a href=\"http:\/\/dexxter.be\/fr\/apercu-des-chiffres\/\">Dexxter<\/a>, le logiciel de comptabilit\u00e9 convivial pour entrepreneurs individuels, vous voyez toujours d&#8217;un seul coup d&#8217;\u0153il quels sont vos revenus, vos d\u00e9penses et vos \u00e9ch\u00e9ances !<br><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Un aper\u00e7u des chiffres de votre entreprise \u00e0 tout moment, <a href=\"http:\/\/dexxter.be\/fr\/home\/\">essayez-le maintenant gratuitement<\/a> pendant 30 jours ! \ud83d\ude80<\/p>\n\n\n<style>.kb-row-layout-id54600_d8383d-14 > .kt-row-column-wrap{align-content:center;}:where(.kb-row-layout-id54600_d8383d-14 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:center;}.kb-row-layout-id54600_d8383d-14 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);max-width:826px;margin-left:auto;margin-right:auto;padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-right:var(--global-kb-spacing-md, 2rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);padding-left:var(--global-kb-spacing-md, 2rem);grid-template-columns:minmax(0, calc(30% - ((var(--global-kb-gap-md, 2rem) * 1 )\/2)))minmax(0, calc(70% - ((var(--global-kb-gap-md, 2rem) * 1 )\/2)));}.kb-row-layout-id54600_d8383d-14{border-top-left-radius:20px;border-top-right-radius:20px;border-bottom-right-radius:20px;border-bottom-left-radius:20px;overflow:clip;isolation:isolate;}.kb-row-layout-id54600_d8383d-14 > .kt-row-layout-overlay{border-top-left-radius:20px;border-top-right-radius:20px;border-bottom-right-radius:20px;border-bottom-left-radius:20px;}.kb-row-layout-id54600_d8383d-14{background-color:#f0f4ff;}.kb-row-layout-id54600_d8383d-14 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id54600_d8383d-14 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr) minmax(0, 2fr);}}@media all and (max-width: 767px){.kb-row-layout-id54600_d8383d-14 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id54600_d8383d-14 alignnone kt-row-has-bg wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-2-columns kt-row-layout-right-golden kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-middle\">\n<style>.kadence-column54600_291fd8-bb > .kt-inside-inner-col{display:flex;}.kadence-column54600_291fd8-bb > .kt-inside-inner-col,.kadence-column54600_291fd8-bb > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column54600_291fd8-bb > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column54600_291fd8-bb > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column54600_291fd8-bb > .kt-inside-inner-col > .aligncenter{width:100%;}.kt-row-column-wrap > .kadence-column54600_291fd8-bb{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column54600_291fd8-bb{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column54600_291fd8-bb > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column54600_291fd8-bb > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column54600_291fd8-bb{position:relative;}@media all and (max-width: 1024px){.kt-row-column-wrap > .kadence-column54600_291fd8-bb{align-self:center;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column54600_291fd8-bb{align-self:auto;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column54600_291fd8-bb > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 1024px){.kadence-column54600_291fd8-bb > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kt-row-column-wrap > .kadence-column54600_291fd8-bb{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column54600_291fd8-bb{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column54600_291fd8-bb > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column54600_291fd8-bb > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column54600_291fd8-bb\"><div class=\"kt-inside-inner-col\">\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"300\" height=\"300\" src=\"https:\/\/dexxter.be\/wp-content\/uploads\/2024\/06\/14.png\" alt=\"\" class=\"wp-image-30303\"><\/figure>\n<\/div><\/div>\n\n\n<style>.kadence-column54600_3db857-09 > .kt-inside-inner-col,.kadence-column54600_3db857-09 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column54600_3db857-09 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column54600_3db857-09 > .kt-inside-inner-col{flex-direction:column;}.kadence-column54600_3db857-09 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column54600_3db857-09 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column54600_3db857-09{position:relative;}@media all and (max-width: 1024px){.kadence-column54600_3db857-09 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column54600_3db857-09 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column54600_3db857-09\"><div class=\"kt-inside-inner-col\">\n<p class=\"has-text-align-left wp-block-paragraph\"><strong>Le saviez-vous ?<\/strong><br><\/p>\n\n\n\n<p class=\"has-text-align-left wp-block-paragraph\">Vous voulez en savoir plus sur l&#8217;entrepreneuriat et la comptabilit\u00e9 ? Ne manquez pas de suivre un <a href=\"http:\/\/dexxter.be\/zelf-boekhouding-doen-webinars\/\">webinaire<\/a> et\/ou un <a href=\"http:\/\/dexxter.be\/cursus-zelf-boekhouden-als-eenmanszaak\/\">cours<\/a> <a href=\"http:\/\/dexxter.be\/zelf-boekhouding-doen-webinars\/\">gratuit<\/a>!<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n<\/div><\/div>\n\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>Vous avez re\u00e7u des subventions pour stimuler vos activit\u00e9s commerciales. Il s&#8217;agit d&#8217;une incitation importante \u00e0 la croissance de votre entreprise. Mais une question se pose \u00e0 pr\u00e9sent : comment traiter ces subventions dans votre comptabilit\u00e9 ? Quelles subventions devez-vous traiter dans votre comptabilit\u00e9 et lesquelles ne devez-vous pas traiter ? Il est important de [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":93279,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[53],"tags":[70,73,72,71,63,64],"class_list":["post-93277","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tenir-sa-propre-comptabilite","tag-etudiant-entrepreneur","tag-independant-a-titre-complementaire","tag-independant-a-titre-principal","tag-pre-demarrage","tag-proprietaire","tag-tous"],"_links":{"self":[{"href":"https:\/\/dexxter.be\/fr\/wp-json\/wp\/v2\/posts\/93277","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dexxter.be\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dexxter.be\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dexxter.be\/fr\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/dexxter.be\/fr\/wp-json\/wp\/v2\/comments?post=93277"}],"version-history":[{"count":1,"href":"https:\/\/dexxter.be\/fr\/wp-json\/wp\/v2\/posts\/93277\/revisions"}],"predecessor-version":[{"id":93278,"href":"https:\/\/dexxter.be\/fr\/wp-json\/wp\/v2\/posts\/93277\/revisions\/93278"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dexxter.be\/fr\/wp-json\/wp\/v2\/media\/93279"}],"wp:attachment":[{"href":"https:\/\/dexxter.be\/fr\/wp-json\/wp\/v2\/media?parent=93277"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dexxter.be\/fr\/wp-json\/wp\/v2\/categories?post=93277"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dexxter.be\/fr\/wp-json\/wp\/v2\/tags?post=93277"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}