{"id":6836,"date":"2023-09-26T10:41:05","date_gmt":"2023-09-26T08:41:05","guid":{"rendered":"https:\/\/pagelt.com\/lexisma\/?p=6836"},"modified":"2023-09-26T10:41:08","modified_gmt":"2023-09-26T08:41:08","slug":"communique-de-la-dgi-a-propos-des-contributions-au-fonds-special-126","status":"publish","type":"post","link":"https:\/\/dev.pagelt.com\/lexisma\/communique-de-la-dgi-a-propos-des-contributions-au-fonds-special-126\/","title":{"rendered":"Communiqu\u00e9 de la DGI \u00e0 propos des contributions au fonds sp\u00e9cial 126"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><em>La Direction g\u00e9n\u00e9rale des imp\u00f4ts (DGI) a publi\u00e9 un communiqu\u00e9 sur son site Internet, relatif aux contributions au fonds sp\u00e9cial 126.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Selon la DGI, afin de soutenir l\u2019effort national de solidarit\u00e9, suite \u00e0 la cr\u00e9ation du compte sp\u00e9cial d\u00e9nomm\u00e9 \u00ab Fonds sp\u00e9cial pour la gestion des effets du tremblement de terre ayant touch\u00e9 le Royaume du Maroc \u00bb, les contributions, dons en nature ou legs octroy\u00e9s dans ce cadre sont consid\u00e9r\u00e9s comme des charges d\u00e9ductibles du r\u00e9sultat fiscal, \u00e0 r\u00e9partir sur plusieurs exercices.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En effet, l\u2019<a href=\"https:\/\/www.lexisma.com\/legislation\/maroc\/2006\/codeGeneralImpots\/Livre_II_-_Procedures_fiscales.html#A5sNuMaCBzhyDcgRnQ195h\">article 247 bis du Code g\u00e9n\u00e9ral des imp\u00f4ts\u00a0<\/a>pr\u00e9voit que sont consid\u00e9r\u00e9es comme des charges d\u00e9ductibles, \u00e0 r\u00e9partir sur plusieurs exercices, les sommes vers\u00e9es sous forme de contributions, legs ou dons en nature pour le compte de l\u2019\u00c9tat par les entreprises soumises \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s ou \u00e0 l\u2019imp\u00f4t sur le revenu au titre des revenus professionnels et\/ou agricoles, d\u00e9termin\u00e9s selon le r\u00e9gime du r\u00e9sultat net r\u00e9el ou celui du r\u00e9sultat net simplifi\u00e9.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Source : <\/strong>Direction g\u00e9n\u00e9rale des imp\u00f4ts, Accueil, \u00ab \u00c0 propos des contributions au fond sp\u00e9cial 126 \u00bb :\u00a0<a href=\"https:\/\/portail.tax.gov.ma\/wps\/portal\/DGI\/Accueil\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/portail.tax.gov.ma\/wps\/portal\/DGI\/Accueil<\/a><\/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\/demande-de-d%C3%A9mo-lexis-ma\/\">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","protected":false},"excerpt":{"rendered":"<p>La Direction g\u00e9n\u00e9rale des imp\u00f4ts (DGI) a publi\u00e9 un communiqu\u00e9 sur son site Internet, relatif aux contributions au fonds sp\u00e9cial 126. Selon la DGI, afin de soutenir l\u2019effort national de [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_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,"footnotes":""},"categories":[49],"tags":[],"class_list":["post-6836","post","type-post","status-publish","format-standard","hentry","category-news"],"blocksy_meta":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.1 (Yoast SEO v28.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Communiqu\u00e9 de la DGI \u00e0 propos des contributions au fonds sp\u00e9cial 126 - 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:\/\/dev.pagelt.com\/lexisma\/communique-de-la-dgi-a-propos-des-contributions-au-fonds-special-126\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Communiqu\u00e9 de la DGI \u00e0 propos des contributions au fonds sp\u00e9cial 126\" \/>\n<meta property=\"og:description\" content=\"La Direction g\u00e9n\u00e9rale des imp\u00f4ts (DGI) a publi\u00e9 un communiqu\u00e9 sur son site Internet, relatif aux contributions au fonds sp\u00e9cial 126. Selon la DGI, afin de soutenir l\u2019effort national de [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/dev.pagelt.com\/lexisma\/communique-de-la-dgi-a-propos-des-contributions-au-fonds-special-126\/\" \/>\n<meta property=\"og:site_name\" content=\"LexisNexis Maroc\" \/>\n<meta property=\"article:published_time\" content=\"2023-09-26T08:41:05+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-09-26T08:41:08+00:00\" \/>\n<meta name=\"author\" content=\"Nawell Bel Haddou\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Nawell Bel Haddou\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/dev.pagelt.com\\\/lexisma\\\/communique-de-la-dgi-a-propos-des-contributions-au-fonds-special-126\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/dev.pagelt.com\\\/lexisma\\\/communique-de-la-dgi-a-propos-des-contributions-au-fonds-special-126\\\/\"},\"author\":{\"name\":\"Nawell Bel Haddou\",\"@id\":\"https:\\\/\\\/pagelt.com\\\/lexisma\\\/#\\\/schema\\\/person\\\/a94a26c3c01f66c1d35f237ff12bab6f\"},\"headline\":\"Communiqu\u00e9 de la DGI \u00e0 propos des contributions au fonds sp\u00e9cial 126\",\"datePublished\":\"2023-09-26T08:41:05+00:00\",\"dateModified\":\"2023-09-26T08:41:08+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/dev.pagelt.com\\\/lexisma\\\/communique-de-la-dgi-a-propos-des-contributions-au-fonds-special-126\\\/\"},\"wordCount\":262,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/pagelt.com\\\/lexisma\\\/#organization\"},\"articleSection\":[\"News\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/dev.pagelt.com\\\/lexisma\\\/communique-de-la-dgi-a-propos-des-contributions-au-fonds-special-126\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/dev.pagelt.com\\\/lexisma\\\/communique-de-la-dgi-a-propos-des-contributions-au-fonds-special-126\\\/\",\"url\":\"https:\\\/\\\/dev.pagelt.com\\\/lexisma\\\/communique-de-la-dgi-a-propos-des-contributions-au-fonds-special-126\\\/\",\"name\":\"Communiqu\u00e9 de la DGI \u00e0 propos des contributions au fonds sp\u00e9cial 126 - LexisNexis Maroc\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/pagelt.com\\\/lexisma\\\/#website\"},\"datePublished\":\"2023-09-26T08:41:05+00:00\",\"dateModified\":\"2023-09-26T08:41:08+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/dev.pagelt.com\\\/lexisma\\\/communique-de-la-dgi-a-propos-des-contributions-au-fonds-special-126\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/dev.pagelt.com\\\/lexisma\\\/communique-de-la-dgi-a-propos-des-contributions-au-fonds-special-126\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/dev.pagelt.com\\\/lexisma\\\/communique-de-la-dgi-a-propos-des-contributions-au-fonds-special-126\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/pagelt.com\\\/lexisma\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Communiqu\u00e9 de la DGI \u00e0 propos des contributions au fonds sp\u00e9cial 126\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/pagelt.com\\\/lexisma\\\/#website\",\"url\":\"https:\\\/\\\/pagelt.com\\\/lexisma\\\/\",\"name\":\"LexisNexis Maroc\",\"description\":\"LexisNexis met son savoir-faire et ses  innovations au service des praticiens des  droits marocain et OHADA afin qu\u2019ils  puissent garantir la s\u00e9curit\u00e9 juridique de  leurs conseils et de leurs actes, et optimiser  leur productivit\u00e9 et leur performance pour  aborder sereinement toujours plus de  nouveaux d\u00e9fis.\",\"publisher\":{\"@id\":\"https:\\\/\\\/pagelt.com\\\/lexisma\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/pagelt.com\\\/lexisma\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/pagelt.com\\\/lexisma\\\/#organization\",\"name\":\"LexisNexis\",\"url\":\"https:\\\/\\\/pagelt.com\\\/lexisma\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/pagelt.com\\\/lexisma\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/pagelt.com\\\/lexisma\\\/wp-content\\\/uploads\\\/2020\\\/09\\\/LN_Logo_RGB_Primary_Full-Color_Positive.png\",\"contentUrl\":\"https:\\\/\\\/pagelt.com\\\/lexisma\\\/wp-content\\\/uploads\\\/2020\\\/09\\\/LN_Logo_RGB_Primary_Full-Color_Positive.png\",\"width\":1968,\"height\":805,\"caption\":\"LexisNexis\"},\"image\":{\"@id\":\"https:\\\/\\\/pagelt.com\\\/lexisma\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.linkedin.com\\\/showcase\\\/lexis-maroc\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/pagelt.com\\\/lexisma\\\/#\\\/schema\\\/person\\\/a94a26c3c01f66c1d35f237ff12bab6f\",\"name\":\"Nawell Bel Haddou\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/0337294662ff4e62b422bdf8353a16e868d2da98f1049bbc830e0a2a1002ce87?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/0337294662ff4e62b422bdf8353a16e868d2da98f1049bbc830e0a2a1002ce87?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/0337294662ff4e62b422bdf8353a16e868d2da98f1049bbc830e0a2a1002ce87?s=96&d=mm&r=g\",\"caption\":\"Nawell Bel Haddou\"},\"url\":\"https:\\\/\\\/dev.pagelt.com\\\/lexisma\\\/author\\\/nawell-belhaddoulexisnexis-fr\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Communiqu\u00e9 de la DGI \u00e0 propos des contributions au fonds sp\u00e9cial 126 - LexisNexis Maroc","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/dev.pagelt.com\/lexisma\/communique-de-la-dgi-a-propos-des-contributions-au-fonds-special-126\/","og_locale":"en_US","og_type":"article","og_title":"Communiqu\u00e9 de la DGI \u00e0 propos des contributions au fonds sp\u00e9cial 126","og_description":"La Direction g\u00e9n\u00e9rale des imp\u00f4ts (DGI) a publi\u00e9 un communiqu\u00e9 sur son site Internet, relatif aux contributions au fonds sp\u00e9cial 126. Selon la DGI, afin de soutenir l\u2019effort national de [&hellip;]","og_url":"https:\/\/dev.pagelt.com\/lexisma\/communique-de-la-dgi-a-propos-des-contributions-au-fonds-special-126\/","og_site_name":"LexisNexis Maroc","article_published_time":"2023-09-26T08:41:05+00:00","article_modified_time":"2023-09-26T08:41:08+00:00","author":"Nawell Bel Haddou","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Nawell Bel Haddou","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/dev.pagelt.com\/lexisma\/communique-de-la-dgi-a-propos-des-contributions-au-fonds-special-126\/#article","isPartOf":{"@id":"https:\/\/dev.pagelt.com\/lexisma\/communique-de-la-dgi-a-propos-des-contributions-au-fonds-special-126\/"},"author":{"name":"Nawell Bel Haddou","@id":"https:\/\/pagelt.com\/lexisma\/#\/schema\/person\/a94a26c3c01f66c1d35f237ff12bab6f"},"headline":"Communiqu\u00e9 de la DGI \u00e0 propos des contributions au fonds sp\u00e9cial 126","datePublished":"2023-09-26T08:41:05+00:00","dateModified":"2023-09-26T08:41:08+00:00","mainEntityOfPage":{"@id":"https:\/\/dev.pagelt.com\/lexisma\/communique-de-la-dgi-a-propos-des-contributions-au-fonds-special-126\/"},"wordCount":262,"commentCount":0,"publisher":{"@id":"https:\/\/pagelt.com\/lexisma\/#organization"},"articleSection":["News"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/dev.pagelt.com\/lexisma\/communique-de-la-dgi-a-propos-des-contributions-au-fonds-special-126\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/dev.pagelt.com\/lexisma\/communique-de-la-dgi-a-propos-des-contributions-au-fonds-special-126\/","url":"https:\/\/dev.pagelt.com\/lexisma\/communique-de-la-dgi-a-propos-des-contributions-au-fonds-special-126\/","name":"Communiqu\u00e9 de la DGI \u00e0 propos des contributions au fonds sp\u00e9cial 126 - LexisNexis Maroc","isPartOf":{"@id":"https:\/\/pagelt.com\/lexisma\/#website"},"datePublished":"2023-09-26T08:41:05+00:00","dateModified":"2023-09-26T08:41:08+00:00","breadcrumb":{"@id":"https:\/\/dev.pagelt.com\/lexisma\/communique-de-la-dgi-a-propos-des-contributions-au-fonds-special-126\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/dev.pagelt.com\/lexisma\/communique-de-la-dgi-a-propos-des-contributions-au-fonds-special-126\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/dev.pagelt.com\/lexisma\/communique-de-la-dgi-a-propos-des-contributions-au-fonds-special-126\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/pagelt.com\/lexisma\/"},{"@type":"ListItem","position":2,"name":"Communiqu\u00e9 de la DGI \u00e0 propos des contributions au fonds sp\u00e9cial 126"}]},{"@type":"WebSite","@id":"https:\/\/pagelt.com\/lexisma\/#website","url":"https:\/\/pagelt.com\/lexisma\/","name":"LexisNexis Maroc","description":"LexisNexis met son savoir-faire et ses  innovations au service des praticiens des  droits marocain et OHADA afin qu\u2019ils  puissent garantir la s\u00e9curit\u00e9 juridique de  leurs conseils et de leurs actes, et optimiser  leur productivit\u00e9 et leur performance pour  aborder sereinement toujours plus de  nouveaux d\u00e9fis.","publisher":{"@id":"https:\/\/pagelt.com\/lexisma\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/pagelt.com\/lexisma\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/pagelt.com\/lexisma\/#organization","name":"LexisNexis","url":"https:\/\/pagelt.com\/lexisma\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/pagelt.com\/lexisma\/#\/schema\/logo\/image\/","url":"https:\/\/pagelt.com\/lexisma\/wp-content\/uploads\/2020\/09\/LN_Logo_RGB_Primary_Full-Color_Positive.png","contentUrl":"https:\/\/pagelt.com\/lexisma\/wp-content\/uploads\/2020\/09\/LN_Logo_RGB_Primary_Full-Color_Positive.png","width":1968,"height":805,"caption":"LexisNexis"},"image":{"@id":"https:\/\/pagelt.com\/lexisma\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.linkedin.com\/showcase\/lexis-maroc"]},{"@type":"Person","@id":"https:\/\/pagelt.com\/lexisma\/#\/schema\/person\/a94a26c3c01f66c1d35f237ff12bab6f","name":"Nawell Bel Haddou","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/0337294662ff4e62b422bdf8353a16e868d2da98f1049bbc830e0a2a1002ce87?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/0337294662ff4e62b422bdf8353a16e868d2da98f1049bbc830e0a2a1002ce87?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/0337294662ff4e62b422bdf8353a16e868d2da98f1049bbc830e0a2a1002ce87?s=96&d=mm&r=g","caption":"Nawell Bel Haddou"},"url":"https:\/\/dev.pagelt.com\/lexisma\/author\/nawell-belhaddoulexisnexis-fr\/"}]}},"_links":{"self":[{"href":"https:\/\/dev.pagelt.com\/lexisma\/wp-json\/wp\/v2\/posts\/6836","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dev.pagelt.com\/lexisma\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dev.pagelt.com\/lexisma\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dev.pagelt.com\/lexisma\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/dev.pagelt.com\/lexisma\/wp-json\/wp\/v2\/comments?post=6836"}],"version-history":[{"count":1,"href":"https:\/\/dev.pagelt.com\/lexisma\/wp-json\/wp\/v2\/posts\/6836\/revisions"}],"predecessor-version":[{"id":6837,"href":"https:\/\/dev.pagelt.com\/lexisma\/wp-json\/wp\/v2\/posts\/6836\/revisions\/6837"}],"wp:attachment":[{"href":"https:\/\/dev.pagelt.com\/lexisma\/wp-json\/wp\/v2\/media?parent=6836"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dev.pagelt.com\/lexisma\/wp-json\/wp\/v2\/categories?post=6836"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dev.pagelt.com\/lexisma\/wp-json\/wp\/v2\/tags?post=6836"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}