{"id":6187,"date":"2023-02-17T08:30:56","date_gmt":"2023-02-17T07:30:56","guid":{"rendered":"https:\/\/www.lexisma.info\/?p=6187"},"modified":"2023-02-17T08:30:56","modified_gmt":"2023-02-17T07:30:56","slug":"publication-par-la-direction-generale-des-impots-dun-tableau-recapitulatif-des-mesures-fiscales-prevues-par-la-loi-de-finances-2023","status":"publish","type":"post","link":"https:\/\/dev.pagelt.com\/lexisma2026\/publication-par-la-direction-generale-des-impots-dun-tableau-recapitulatif-des-mesures-fiscales-prevues-par-la-loi-de-finances-2023\/","title":{"rendered":"Publication, par la Direction g\u00e9n\u00e9rale des imp\u00f4ts, d\u2019un tableau r\u00e9capitulatif des mesures fiscales pr\u00e9vues par la loi de finances 2023"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">La Direction g\u00e9n\u00e9rale des imp\u00f4ts (DGI) a publi\u00e9, sur son site Internet, un tableau r\u00e9capitulant les principales mesures fiscales de la&nbsp;loi de finances n\u00b0 50-22&nbsp;pour l\u2019ann\u00e9e budg\u00e9taire 2023.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Au titre des mesures sp\u00e9cifiques \u00e0 l\u2019imp\u00f4t sur le revenu, \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s (IS), \u00e0 la TVA, le document recense les mesures ci-apr\u00e8s :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>r\u00e9vision des taux de l\u2019IS dans le cadre de la convergence progressive vers un taux unifi\u00e9&nbsp;;<\/li>\n\n\n\n<li>r\u00e9duction progressive du taux de la retenue \u00e0 la source sur les produits des actions, parts sociales et revenus assimil\u00e9s&nbsp;;<\/li>\n\n\n\n<li>limitation de l\u2019exon\u00e9ration quinquennale en mati\u00e8re d\u2019IS pr\u00e9vue en faveur des soci\u00e9t\u00e9s ayant obtenu le statut CFC aux soixante premiers mois suivant leur date de cr\u00e9ation&nbsp;;<\/li>\n\n\n\n<li>institution de la possibilit\u00e9 de constituer des provisions pour investissement en faveur des soci\u00e9t\u00e9s ayant obtenu le statut CFC&nbsp;;<\/li>\n\n\n\n<li>rationalisation des avantages fiscaux des zones d\u2019acc\u00e9l\u00e9ration industrielle (ZAI) accord\u00e9s aux entreprises financi\u00e8res&nbsp;;<\/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 \u00e0 l\u2019occasion de la cession des \u00e9l\u00e9ments de l\u2019actif immobilis\u00e9&nbsp;;<\/li>\n\n\n\n<li>r\u00e9vision du r\u00e9gime d\u2019imposition des avocats&nbsp;;<\/li>\n\n\n\n<li>all\u00e8gement de la charge fiscale des titulaires de revenus salariaux et assimil\u00e9s et des retrait\u00e9s&nbsp;;<\/li>\n\n\n\n<li>prorogation du d\u00e9lai de l\u2019exon\u00e9ration de l\u2019IR&nbsp;pour les employ\u00e9s nouvellement recrut\u00e9s&nbsp;;<\/li>\n\n\n\n<li>prorogation du d\u00e9lai d\u2019exon\u00e9ration de l\u2019imp\u00f4t sur le revenu pour les salaires vers\u00e9s au salari\u00e9 \u00e0 l\u2019occasion de son premier recrutement&nbsp;;<\/li>\n\n\n\n<li>r\u00e9vision du taux de la retenue \u00e0 la source au titre des r\u00e9mun\u00e9rations et indemnit\u00e9s vers\u00e9es par les \u00e9tablissements d\u2019enseignement ou de formation&nbsp;;<\/li>\n\n\n\n<li>r\u00e9vision du r\u00e9gime d\u2019imposition des revenus fonciers&nbsp;;<\/li>\n\n\n\n<li>suppression de la dispense du d\u00e9p\u00f4t de la d\u00e9claration annuelle du revenu global au titre des revenus agricoles exon\u00e9r\u00e9s&nbsp;;<\/li>\n\n\n\n<li>incitation \u00e0 l\u2019\u00e9pargne dans les contrats d\u2019assurance-retraite&nbsp;;<\/li>\n\n\n\n<li>r\u00e9vision du mode d\u2019imposition et de contr\u00f4le de l\u2019IR\/profit foncier (PF)&nbsp;;<\/li>\n\n\n\n<li>am\u00e9lioration des conditions d\u2019exon\u00e9ration en mati\u00e8re d\u2019IR\/profit foncier (PF)&nbsp;;<\/li>\n\n\n\n<li>am\u00e9lioration des r\u00e9gimes de l&#8217;autoentrepreneur et de la CPU&nbsp;;<\/li>\n\n\n\n<li>rationalisation des avantages fiscaux pr\u00e9vus en mati\u00e8re d\u2019IR\/salaire au profit des salari\u00e9s des banques et assurances ayant le statut CFC&nbsp;;<\/li>\n\n\n\n<li>r\u00e9vision du taux sp\u00e9cifique de 20 % applicable aux revenus de certaines entreprises et son remplacement par le taux du bar\u00e8me en harmonisation avec la r\u00e9vision des taux de l\u2019IS&nbsp;;<\/li>\n\n\n\n<li>institution d\u2019un seuil d\u2019exon\u00e9ration pour les indemnit\u00e9s accord\u00e9es en cas de licenciement ou de d\u00e9part volontaire&nbsp;;<\/li>\n\n\n\n<li>exon\u00e9ration des pourboires remis directement aux b\u00e9n\u00e9ficiaires&nbsp;;<\/li>\n\n\n\n<li>int\u00e9gration des revenus provenant de l\u2019apiculture dans la cat\u00e9gorie des revenus agricoles&nbsp;;<\/li>\n\n\n\n<li>exon\u00e9ration de la TVA sans droit \u00e0 d\u00e9duction des personnes physiques exer\u00e7ant des professions r\u00e9glement\u00e9es et dont le chiffre d\u2019affaires annuel est inf\u00e9rieur ou \u00e9gal \u00e0 cinq cent mille (500 000) dirhams&nbsp;;<\/li>\n\n\n\n<li>alignement du taux de la TVA applicable aux professions lib\u00e9rales&nbsp;;<\/li>\n\n\n\n<li>institution de formalit\u00e9s r\u00e9glementaires pour le b\u00e9n\u00e9fice de l\u2019exon\u00e9ration du mat\u00e9riel agricole en mati\u00e8re de TVA (en cours de publication)&nbsp;;<\/li>\n\n\n\n<li>exon\u00e9ration des aliments simples destin\u00e9s \u00e0 l\u2019alimentation du b\u00e9tail et des animaux de basse-cour de la TVA \u00e0 l\u2019importation \u00e0 partir du 1er janvier 2023 jusqu\u2019au 31 d\u00e9cembre 2023.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Source : <\/strong>Direction g\u00e9n\u00e9rale des imp\u00f4ts, Nos actualit\u00e9s, \u00ab Mesures fiscales de la loi de finances 2023\u00a0\u00bb\u00a0:\u00a0<a href=\"https:\/\/www.tax.gov.ma\/wps\/portal\/DGI\/Accueil\/details.actualite\/mesures%20fiscales%202023\/!ut\/p\/z1\/tVVNc4IwEP0r9eCR2YUEicf0S9uKVisiXDoRAdMKfkVt--sLPdVOgelYcslmsvte9iW7AR-m4KfiIGOh5CoVy2zt-a3nVptf6eQBe4zqFvKbCXns9ywcWDq4ZQ6dawP879sdpBS5Y_btNutxPqqIv3skp_FF_FgwOFbxT8AHP0jVWi3Am8dSi7ZNzOdDbogg2IdymRtqL5ZShbsmJuFuvw13F5HcBWKZGQYaJIdZB3IOHjMRZzQMNHMWCY3OLEMT-hw1YeqUsJZFWTsoTzvPyy_Pys35SoTrWeUOXzdTRVKKwC4RvCwLq1DdPoEn8LrguezVvo1_ep_CGX0D3IMMj-Ckq22SPb2nP0raxXIGfo1nMpTDj2mt8ESvFX5UqziD21rFuRvWKo4xqfX0dND6X_iTOhw6eG5l3Vc14eyXkC-bjc-zVrpKVfimYHpOL83wjK19ZcfZMYVaaDKNVjD93det6kHrxHGchJF37XXU_Riz4zhaxMmzfUPMwkmZMxbzRuMTV8arbQ!!\/dz\/d5\/L3dHQSEvUUtRZy9nQSEh\/#Z7_69AC13K0LG0440AU5NM98LAAN3\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.tax.gov.ma\/wps\/portal\/DGI\/Accueil\/toutes.nos.actualites<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Consulter&nbsp;<a target=\"_blank\" href=\"https:\/\/www.tax.gov.ma\/wps\/wcm\/connect\/e05a36de-9e10-4841-987d-687f7b6ad73f\/TABLEAU+DES+MESURES+LF+2023_fr+V+18-2-2023.pdf?MOD=AJPERES&amp;CACHEID=ROOTWORKSPACE-e05a36de-9e10-4841-987d-687f7b6ad73f-onaTFzk\" rel=\"noreferrer noopener\">ici<\/a>&nbsp;le tableau des mesures fiscales de la loi de finances 2023.<\/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, sur son site Internet, un tableau r\u00e9capitulant les principales mesures fiscales de la&nbsp;loi de finances n\u00b0 50-22&nbsp;pour l\u2019ann\u00e9e budg\u00e9taire 2023. Au titre [&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,"_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":[26],"tags":[],"class_list":["post-6187","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 v28.1) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Publication, par la Direction g\u00e9n\u00e9rale des imp\u00f4ts, d\u2019un tableau r\u00e9capitulatif des mesures fiscales pr\u00e9vues par la loi de finances 2023 - 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:\/\/pagelt.com\/lexisma2026\/publication-par-la-direction-generale-des-impots-dun-tableau-recapitulatif-des-mesures-fiscales-prevues-par-la-loi-de-finances-2023\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Publication, par la Direction g\u00e9n\u00e9rale des imp\u00f4ts, d\u2019un tableau r\u00e9capitulatif des mesures fiscales pr\u00e9vues par la loi de finances 2023\" \/>\n<meta property=\"og:description\" content=\"La Direction g\u00e9n\u00e9rale des imp\u00f4ts (DGI) a publi\u00e9, sur son site Internet, un tableau r\u00e9capitulant les principales mesures fiscales de la&nbsp;loi de finances n\u00b0 50-22&nbsp;pour l\u2019ann\u00e9e budg\u00e9taire 2023. 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