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PLF 2022 : des aménagements en vue pour l'imposition des gains de cession des actifs numériques

PLF 2022 : des aménagements en vue pour l'imposition des gains de cession des actifs numériques

Published on : 03/11/2021 03 November Nov 11 2021
Droit fiscal / Fiscalité des professionnels
Source : www.efl.fr
Le projet de loi de finances pour 2022 envisage, d'une part, de qualifier de BNC les gains de cession des actifs numériques réalisés à titre quasi professionnel et, d'autre part, de permettre l'option au barème progressif lorsque ces gains sont réalisés à titre occasionnel. Read more
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