{"id":9974,"date":"2024-07-02T12:20:11","date_gmt":"2024-07-02T10:20:11","guid":{"rendered":"https:\/\/www.sage.com\/fr-fr\/blog\/?post_type=sage_glossary&#038;p=9974"},"modified":"2024-07-03T09:55:27","modified_gmt":"2024-07-03T07:55:27","slug":"rcm-revenus-des-capitaux-mobiliers-definition","status":"publish","type":"sage_glossary","link":"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/rcm-revenus-des-capitaux-mobiliers-definition\/","title":{"rendered":"RCM (Revenus de Capitaux Mobiliers) : d\u00e9finition"},"content":{"rendered":"<header class=\"entry-header has-dark-background-color entry-header--has-illustration entry-header--has-illustration--generic\">\n\t<div class=\"container\">\n\t\t<div class=\"entry-header__row row align-center\">\n\t\t\t<div class=\"col col-lg-7 col-xlg-6 entry-header__content\">\n\t\t\t\t\t\t\t<div class=\"component component-single-header\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"entry-header__misc text--subtitle text--uppercase text--small\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/\" class=\"entry-header__link\">D\u00e9finition<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t<div class=\"entry-title-wrapper\">\n\t\t\t\t\t<h1 class=\"entry-title\">\n\t\t\t\t\t\tRCM (Revenus de Capitaux Mobiliers) : d\u00e9finition\t\t\t\t\t<\/h1>\n\t\t\t\t<\/div>\n\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n\t\t<div class=\"single-post-details container\">\n\t\t<div class=\"col\">\n\t\t\t<span class=\"reading-time\"> min de lecture<\/span>\n\t\t<button\n\t\t\ttype=\"button\"\n\t\t\tclass=\"social-share-button button button--icon button--secondary js-social-share-button\"\n\t\t\tdata-share-title=\"RCM (Revenus de Capitaux Mobiliers) : d\u00e9finition\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/rcm-revenus-des-capitaux-mobiliers-definition\/\"\n\t\t\tdata-share-text=\"Veuillez lire cet article int\u00e9ressant\"\n\t\t>\n\t\t\t<span class=\"social-share-button__share-label\">Partager<\/span>\n\t\t\t<span class=\"social-share-button__copy-label\" hidden>Copier le lien<\/span>\n\t\t\t<span class=\"social-share-button__copy-tooltip\" aria-hidden=\"true\" hidden>Copi\u00e9<\/span>\n\t\t<\/button>\n\n\t\t\t\t<\/div>\n\t<\/div>\n\t<\/header>\n\n\n\n<p class=\"wp-block-paragraph\">Les <strong>profits g\u00e9n\u00e9r\u00e9s par des placements financiers<\/strong> de toute nature sont appel\u00e9s dans la nomenclature fiscale Revenus de capitaux mobiliers (RCM). Les RCM font l\u2019objet d\u2019une <strong>imposition sp\u00e9cifique<\/strong> dont les r\u00e8gles varient selon le type de placement pratiqu\u00e9. Explications.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"#differents\">Les diff\u00e9rents types de RCM <\/a><\/li>\n\n\n\n<li><a href=\"#comment\">Comment d\u00e9clarer les RCM ?<\/a><\/li>\n\n\n\n<li><a href=\"#ligne\">La d\u00e9claration en ligne<\/a><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><div class=\"single-cta\">\n\t<a\n\t\tclass=\"button button--primary gate-5414b58d-7d72-41c6-9da4-f7c817daa11b\"\n\t\trole=\"button\"\n\t\tdata-button-location=\"content_area\"\n\t\thref=\"#gate-5414b58d-7d72-41c6-9da4-f7c817daa11b\"\n\t>T\u00e9l\u00e9chargez le livre blanc \u00ab\u00a0La gestion financi\u00e8re moderne dans une \u00e8re de changements sans pr\u00e9c\u00e9dent\u00a0\u00bb<\/a>\n<\/div>\n<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"differents\">Quels sont les diff\u00e9rents types de RCM ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Il existe 3 types de revenus de capitaux mobiliers :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Produits de placements \u00e0<\/strong> <strong>revenus variables<\/strong>, principalement les dividendes, c\u2019est-\u00e0-dire les revenus obtenus gr\u00e2ce \u00e0 des parts et actions d\u00e9tenues dans une soci\u00e9t\u00e9. <\/li>\n\n\n\n<li><strong>Produits des placements \u00e0 revenu fixe<\/strong>, dont les revenus sont connus \u00e0 l\u2019avance, comme les obligations et emprunts d&rsquo;\u00c9tat, les obligations \u00e9mises par des personnes morales de droit public (d\u00e9partement, commune), les comptes de d\u00e9p\u00f4t et comptes \u00e0 terme, les livrets bancaires fiscalis\u00e9s, les bons du Tr\u00e9sor et bons de caisse, les titres de cr\u00e9ances n\u00e9gociables (billet de tr\u00e9sorerie, certificat de d\u00e9p\u00f4t&#8230;), les parts de fonds communs de cr\u00e9ance\u2026 <\/li>\n\n\n\n<li><strong>Produits<\/strong> <strong>exon\u00e9r\u00e9s d\u2019imp\u00f4t<\/strong>, comme les int\u00e9r\u00eats des Livret A, Livret jeune, Livret d&rsquo;\u00e9pargne populaire (LEP), Livret de d\u00e9veloppement durable (LDD)&#8230;<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-pullquote\"><blockquote><p>Attention !<br>Il ne faut pas confondre <a href=\"https:\/\/www.impots.gouv.fr\/particulier\/revenus-de-capitaux-mobiliers\" target=\"_blank\" rel=\"noreferrer noopener\">revenus de capitaux mobiliers et plus-values mobili\u00e8res<\/a>. Ces derni\u00e8res sont les revenus issus de la vente des capitaux mobiliers.<\/p><\/blockquote><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"comment\">Comment d\u00e9clarer les RCM ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Certains revenus de capitaux mobiliers sont d\u00e9j\u00e0 pr\u00e9-remplis dans la d\u00e9claration de revenus gr\u00e2ce aux informations transmises par les \u00e9tablissements financiers. Il est essentiel de v\u00e9rifier ces informations et de les corriger si n\u00e9cessaire.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-choisir-l-imposition-des-revenus\">Choisir l\u2019imposition des revenus<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Les revenus de capitaux mobiliers peuvent \u00eatre soumis au pr\u00e9l\u00e8vement forfaitaire unique (PFU) de 30%, \u00e9galement appel\u00e9 \u00ab\u00a0flat tax\u00a0\u00bb, ou vous pouvez opter pour l\u2019imposition au bar\u00e8me progressif de l\u2019<a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/impot-sur-le-revenu-definition-de-lir-des-entreprises\/\">imp\u00f4t sur le revenu (IR)<\/a> si cela est plus avantageux.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-prelevement-forfaitaire-unique-pfu\"><strong>Pr\u00e9l\u00e8vement forfaitaire unique (PFU)<\/strong> <\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>12,8% d&rsquo;imp\u00f4t sur le revenu<\/li>\n\n\n\n<li>17,2% de pr\u00e9l\u00e8vements sociaux<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-bareme-progressif\"><strong>Bar\u00e8me progressif<\/strong> <\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Les revenus sont int\u00e9gr\u00e9s dans le revenu global soumis au bar\u00e8me progressif de l&rsquo;imp\u00f4t sur le revenu.<\/li>\n\n\n\n<li>Vous b\u00e9n\u00e9ficiez d\u2019un abattement de 40% sur les dividendes.<\/li>\n\n\n\n<li>Les pr\u00e9l\u00e8vements sociaux de 17,2% restent dus.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-remplir-les-formulaires-adequats\">Remplir les formulaires ad\u00e9quats<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-formulaire-2042-declaration-de-revenus-principale\"><strong>Formulaire 2042<\/strong> : d\u00e9claration de revenus principale<\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Section \u00ab Revenus des valeurs et capitaux mobiliers \u00bb (case 2DC)<\/strong> : d\u00e9clarez les dividendes.<\/li>\n\n\n\n<li><strong>Case 2TR<\/strong> : pour les revenus d\u2019int\u00e9r\u00eats soumis au PFU.<\/li>\n\n\n\n<li><strong>Case 2BH<\/strong> : pour les int\u00e9r\u00eats exon\u00e9r\u00e9s.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-f-ormulaire-2042c-declaration-complementaire-pour-les-revenus-mobiliers-non-preremplis\">F<strong>ormulaire 2042C<\/strong> : d\u00e9claration compl\u00e9mentaire pour les revenus mobiliers non pr\u00e9remplis<\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Section \u00ab Revenus des valeurs et capitaux mobiliers non soumis au PFU \u00bb<\/strong> : d\u00e9clarez les revenus pour lesquels vous avez opt\u00e9 pour le bar\u00e8me progressif.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-formulaire-2042rici-pour-les-reductions-et-credits-d-impot-lies-a-certains-placements-par-exemple-pour-les-souscriptions-au-capital-de-pme\"><strong>Formulaire 2042RICI<\/strong> pour les r\u00e9ductions et cr\u00e9dits d\u2019imp\u00f4t li\u00e9s \u00e0 certains placements (par exemple, pour les souscriptions au capital de PME)<\/h4>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-deductions-et-credits-d-impot\">D\u00e9ductions et cr\u00e9dits d\u2019imp\u00f4t<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Certains revenus de capitaux mobiliers peuvent donner droit \u00e0 des d\u00e9ductions ou cr\u00e9dits d\u2019imp\u00f4t sp\u00e9cifiques :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Le cr\u00e9dit d\u2019imp\u00f4t pour les d\u00e9penses en faveur des PME<\/li>\n\n\n\n<li>Les d\u00e9ductions pour frais d\u2019encaissement de revenus mobiliers<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"ligne\">La d\u00e9claration en ligne<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La <a href=\"https:\/\/www.ciel.com\/ciel-direct-declaration.aspx\">d\u00e9mat\u00e9rialisation de la d\u00e9claration <\/a>des revenus de capitaux mobiliers se fait en ligne via le site officiel  <a href=\"https:\/\/www.impots.gouv.fr\/accueil\" target=\"_blank\" rel=\"noreferrer noopener\">impots.gouv.fr.<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les informations concernant vos revenus de capitaux mobiliers (RCM) peuvent \u00eatre pr\u00e9-remplies. V\u00e9rifiez les cases suivantes :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Case 2DC<\/strong> : pour les dividendes.<\/li>\n\n\n\n<li><strong>Case 2TR<\/strong> : pour les int\u00e9r\u00eats soumis au <a href=\"https:\/\/www.economie.gouv.fr\/particuliers\/prelevement-forfaitaire-unique-pfu\">pr\u00e9l\u00e8vement forfaitaire unique<\/a> (PFU).<\/li>\n\n\n\n<li><strong>Case 2BH<\/strong> : pour les int\u00e9r\u00eats exon\u00e9r\u00e9s.<\/li>\n\n\n\n<li><strong>Formulaire 2042C<\/strong> : pour les revenus de capitaux mobiliers non soumis au PFU, s\u2019il y a lieu.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Vous pouvez les corriger ou ajouter des informations manquantes. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Enfin, si vous pr\u00e9f\u00e9rez l&rsquo;imposition au bar\u00e8me progressif de l&rsquo;imp\u00f4t sur le revenu au lieu du PFU, cochez l\u2019option correspondante dans votre d\u00e9claration.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ces articles peuvent \u00e9galement vous int\u00e9resser :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/conformite-fiscale-comment-lassurer\/\">Conformit\u00e9 fiscale : ne pas l\u2019assurer n\u2019a jamais \u00e9t\u00e9 aussi risqu\u00e9<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/verser-des-dividendes\/\">Se verser des dividendes : guide complet<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/controle-fiscal-le-temps-reel-sinstalle-en-france\/\">Contr\u00f4le fiscal : le temps r\u00e9el s\u2019installe en France<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/annee-fiscale-definition-de-lexercice-fiscal-dune-entreprise\/\">Ann\u00e9e fiscale : d\u00e9finition de l\u2019exercice fiscal en entreprise<\/a><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Glossaire initialement publi\u00e9 le 09\/09\/2021. Derni\u00e8re mise \u00e0 jour le 02\/07\/2024.<\/p>\n\n\n<div class=\"single-cta\">\n\t<div class=\"single-cta__positioner on-scroll-highlight__target\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">Inscrivez-vous \u00e0 la e-newsletter mensuelle<\/h2>\n\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\thref=\"#gate-a947ade1-e692-455f-94ce-a275d72a9a11\"\n\t\t\t\t\t\tclass=\"single-cta__button button button--primary\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t>Je m&#039;abonne<\/a>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<img decoding=\"async\" width=\"1024\" height=\"779\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2021\/05\/spreadsheets-1024x779-1.jpg\" class=\"single-cta__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2021\/05\/spreadsheets-1024x779-1.jpg 1024w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\n<section class=\"more-topics alignfull has-grey-light-background-color wp-block-sage-post-topics\">\n\t<div class=\"container\">\n\t\t<div class=\"row\">\n\t\t\t<div class=\"col col-12 col-lg-4\">\n\t\t\t\t<h3 class=\"more-topics__title h2\">Parcourir plus de sujets depuis cet article<\/h3>\n\t\t\t<\/div>\n\t\t\t<div class=\"col col-12 col-lg-8\">\n\t\t\t\t<ul class=\"post-tags__list\">\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/tag\/fiscalite-impot\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tFiscalit\u00e9 &#8211; Imp\u00f4ts\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/tag\/impot-sur-le-revenu-ir\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tImp\u00f4t sur le revenu &#8211; IR\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/tag\/prelevement-a-la-source-pas\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tPr\u00e9l\u00e8vement \u00e0 la source &#8211; PAS\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/section>\n\n<div class=\"alignfull wp-block-sage-related-posts\">\n\t<section class=\"related-posts card-grid has-dark-background-color\">\n\t<div class=\"container\">\n\t\t\t\t\t<div class=\"row\">\n\t\t\t\t<div class=\"col\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--featured h1\">Explorez plus d&#039;articles<\/h2>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\n\t\t\t<div class=\"row related-posts__featured\">\n\t\t\t\t<div class=\"col card-grid__item\">\n\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-0 post-30100 sage_glossary type-sage_glossary status-publish hentry tag-facture-electronique tag-fiscalite-impot tag-pme-pmi tag-reglementation card-post--is-clickable\"\n>\n\t<div class=\"card-post__media-wrapper\">\n\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/themes\/sage\/dist\/images\/placeholder-related.png\" class=\"card-post__image\" loading=\"lazy\" alt=\"\">\n\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\t<\/div>\n\n\t<div class=\"card-post__content\">\n\t\t\t\t\t<div class=\"card-post__label\">Recommand\u00e9<\/div>\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">4 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h3\">\n\t\t\t\t\t\t\t<a\n\t\t\t\t\tclass=\"card-post__title-link\"\n\t\t\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/statut-jeune-entreprise-innovante-impact-jeii\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tStatut de jeune entreprise innovante \u00e0 impact (JEII) : d\u00e9finition et avantages\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\n\t\t\n\t\t\t\t\t<p class=\"card-post__description\">\n\t\t\t\tUn nouveau statut accompagne les PME qui associent innovation, recherche et impact social ou environnemental.\t\t\t<\/p>\n\t\t\n\t\t\t<\/div>\n\n\t<\/article>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\n\t\t\t\t\t<div class=\"row related-posts__non-featured\">\n\t\t\t\t<div class=\"col col-12\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--more h4\">En savoir plus sur ce sujet<\/h2>\n\t\t\t\t<\/div>\n\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-1 post-29909 post type-post status-publish format-standard has-post-thumbnail hentry category-digitalisation-et-tendances tag-comptabilite tag-facture-electronique tag-fiscalite-impot tag-reglementation industry-services\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/expert-comptable-facture-electronique-periode-fiscale\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1261563841-684x384.jpg\" class=\"card-post__image\" alt=\"Expert-comptable : la facture \u00e9lectronique pour r\u00e9inventer la p\u00e9riode fiscale\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1261563841-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1261563841-768x432.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1261563841-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-06-16T10:00:00+02:00\">16 juin 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">5 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tExpert-comptable : la facture \u00e9lectronique pour r\u00e9inventer la p\u00e9riode fiscale\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-2 post-28992 post type-post status-publish format-standard has-post-thumbnail hentry category-legal-et-reglementation tag-comptabilite tag-fiscalite-impot tag-tresorerie business_type-artisans-et-petites-entreprises business_type-petites-et-moyennes-entreprises business_type-expertise-comptable industry-services\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/taxe-sur-les-petits-colis\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2025\/08\/Mar2025_GB-Trucking-Logistics_0024-684x384.jpeg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2025\/08\/Mar2025_GB-Trucking-Logistics_0024-684x384.jpeg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2025\/08\/Mar2025_GB-Trucking-Logistics_0024-768x512.jpeg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2025\/08\/Mar2025_GB-Trucking-Logistics_0024-1214x810.jpeg 1214w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-03-06T09:15:00+01:00\">6 mars 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">7 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tTaxe sur les petits colis : quels changements pour les entreprises\u00a0?\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-3 post-28870 sage_glossary type-sage_glossary status-publish hentry tag-comptabilite tag-daf-directeur-administratif-financier tag-fiscalite-impot\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/recodification-de-la-tva-dans-le-cibs\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/themes\/sage\/dist\/images\/placeholder-related.png\" class=\"card-post__image\" loading=\"lazy\" alt=\"\">\n\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">7 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tRecodification de la TVA dans le CIBS : comprendre le nouveau r\u00e9f\u00e9rentiel et anticiper la transition\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-4 post-28810 post type-post status-publish format-standard has-post-thumbnail hentry category-legal-et-reglementation tag-dgfip-administration-fiscale tag-fiscalite-impot tag-reglementation business_type-artisans-et-petites-entreprises business_type-petites-et-moyennes-entreprises business_type-expertise-comptable industry-btp industry-industrie industry-negoce industry-services\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/loi-finances-2026\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/03\/Sage_BrandShootNC_Feb2024_HR-Professionals_2481-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/03\/Sage_BrandShootNC_Feb2024_HR-Professionals_2481-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/03\/Sage_BrandShootNC_Feb2024_HR-Professionals_2481-768x512.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/03\/Sage_BrandShootNC_Feb2024_HR-Professionals_2481-1215x810.jpg 1215w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-02-18T11:23:01+01:00\">18 f\u00e9vrier 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">5 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\t7 principaux changements pour les entreprises en 2026\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n<\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Les profits g\u00e9n\u00e9r\u00e9s par des placements financiers de toute nature sont appel\u00e9s dans la nomenclature fiscale Revenus de capitaux mobiliers (RCM). Les RCM font l\u2019objet d\u2019une imposition sp\u00e9cifique dont les r\u00e8gles varient selon le type de placement pratiqu\u00e9. Explications. Quels sont les diff\u00e9rents types de RCM ? Il existe 3 types de revenus de capitaux [&hellip;]<\/p>\n","protected":false},"author":1128,"featured_media":0,"template":"","meta":{"_sage_video":false,"footnotes":""},"tags":[315,210,127],"class_list":["post-9974","sage_glossary","type-sage_glossary","status-publish","hentry","tag-fiscalite-impot","tag-impot-sur-le-revenu-ir","tag-prelevement-a-la-source-pas"],"distributor_meta":false,"distributor_terms":false,"distributor_media":false,"distributor_original_site_name":"Sage Advice France","distributor_original_site_url":"https:\/\/www.sage.com\/fr-fr\/blog","push-errors":false,"_links":{"self":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/sage_glossary\/9974","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/sage_glossary"}],"about":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/types\/sage_glossary"}],"author":[{"embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/users\/1128"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/sage_glossary\/9974\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/media?parent=9974"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/tags?post=9974"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}