{"id":33788,"date":"2025-08-26T12:14:06","date_gmt":"2025-08-26T11:14:06","guid":{"rendered":"https:\/\/www.fileasbl.be\/membres\/?p=33788"},"modified":"2025-08-26T12:31:57","modified_gmt":"2025-08-26T11:31:57","slug":"obligations-de-rentree-pour-les-asbl-declaration-dimpots-des-societes-ou-des-personnes-morales","status":"publish","type":"post","link":"https:\/\/www.fileasbl.be\/membres\/obligations-de-rentree-pour-les-asbl-declaration-dimpots-des-societes-ou-des-personnes-morales\/","title":{"rendered":"Obligations de rentr\u00e9e pour les ASBL \u2013 d\u00e9claration d\u2019imp\u00f4ts (des soci\u00e9t\u00e9s ou des personnes morales)"},"content":{"rendered":"<!--themify_builder_content-->\n<div id=\"themify_builder_content-33788\" data-postid=\"33788\" class=\"themify_builder_content themify_builder_content-33788 themify_builder tf_clear\">\n    \t<!-- module_row -->\n\t<div  data-lazy=\"1\" class=\"module_row themify_builder_row tb_jnfa993 tb_first tf_clearfix\">\n\t    \t\t<div 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align=\"left\">\n<tbody>\n<tr>\n<td class=\"mcnTextContent\" valign=\"top\">\n<p>Toute ASBL doit remplir une d\u00e9claration d\u2019imp\u00f4t, m\u00eame si elle n\u2019a aucun revenu imposable. En fonction de ses activit\u00e9s, cette d\u00e9claration concerne soit l\u2019imp\u00f4t des soci\u00e9t\u00e9s, soit l\u2019imp\u00f4t des personnes morales.<\/p>\n<p>\u231b\u00a0<strong>Le d\u00e9lai pour introduire cette d\u00e9claration d\u2019imp\u00f4t<\/strong>\u00a0d\u00e9pend de la date du bilan. \u00c0 partir de la date de cl\u00f4ture du bilan, quelle que soit la date de l&rsquo;assembl\u00e9e g\u00e9n\u00e9rale, vous avez un d\u00e9lai de<strong>\u00a07 mois<\/strong>\u00a0pour d\u00e9poser votre d\u00e9claration.\u00a0<strong>Exception\u00a0<\/strong>:\u00a0pour les dates de bilan du 31 d\u00e9cembre 2024 au 28 f\u00e9vrier 2025, la date limite est fix\u00e9e au\u00a030 septembre 2025. Si vous avez rendu votre bilan comptable de l&rsquo;ann\u00e9e civile 2024 en juin 2025, la date cours donc jusqu&rsquo;au 30 septembre 2025.<\/p>\n<p>\u2753Plus d\u2019information \u00e0 ce sujet\u00a0:\u00a0<br><a id=\"LPlnk669641\" title=\"https:\/\/finances.belgium.be\/fr\/asbl\/impots_et_tva\/declaration-asbl-impot-des-personnes-morales\" href=\"https:\/\/finances.belgium.be\/fr\/asbl\/impots_et_tva\/declaration-asbl-impot-des-personnes-morales\" data-auth=\"NotApplicable\" data-linkindex=\"0\">https:\/\/finances.belgium.be\/fr\/asbl\/impots_et_tva\/declaration-asbl-impot-des-personnes-morales<\/a><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table class=\"mcnDividerBlock\" border=\"0\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody class=\"mcnDividerBlockOuter\">\n<tr>\n<td class=\"mcnDividerBlockInner\">\u00a0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>    <\/div>\n<\/div>\n<!-- \/module text -->\t        <\/div>\n\t    \t<\/div>\n\t\t    <\/div>\n\t    <!-- \/row_inner -->\n\t<\/div>\n\t<!-- \/module_row -->\n\t<\/div>\n<!--\/themify_builder_content-->","protected":false},"excerpt":{"rendered":"<p>Contenu r\u00e9serv\u00e9 aux membres de la FILE Toute ASBL doit remplir une d\u00e9claration d\u2019imp\u00f4t, m\u00eame si elle n\u2019a aucun revenu imposable. En fonction de ses activit\u00e9s, cette d\u00e9claration concerne soit l\u2019imp\u00f4t des soci\u00e9t\u00e9s, soit l\u2019imp\u00f4t des personnes morales. \u231b\u00a0Le d\u00e9lai pour introduire cette d\u00e9claration d\u2019imp\u00f4t\u00a0d\u00e9pend de la date du bilan. \u00c0 partir de la date [&hellip;]<\/p>\n","protected":false},"author":154,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[241,1],"tags":[],"class_list":["post-33788","post","type-post","status-publish","format-standard","hentry","category-asbl","category-non-classe","has-post-title","has-post-date","has-post-category","has-post-tag","has-post-comment","has-post-author",""],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Obligations de rentr\u00e9e pour les ASBL \u2013 d\u00e9claration d\u2019imp\u00f4ts (des soci\u00e9t\u00e9s ou des personnes morales) - Site de la FILE<\/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:\/\/www.fileasbl.be\/membres\/obligations-de-rentree-pour-les-asbl-declaration-dimpots-des-societes-ou-des-personnes-morales\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Obligations de rentr\u00e9e pour les ASBL \u2013 d\u00e9claration d\u2019imp\u00f4ts (des soci\u00e9t\u00e9s ou des personnes morales) - Site de la FILE\" \/>\n<meta property=\"og:description\" content=\"Contenu r\u00e9serv\u00e9 aux membres de la FILE Toute ASBL doit remplir une d\u00e9claration d\u2019imp\u00f4t, m\u00eame si elle n\u2019a aucun revenu imposable. 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En fonction de ses activit\u00e9s, cette d\u00e9claration concerne soit l\u2019imp\u00f4t des soci\u00e9t\u00e9s, soit l\u2019imp\u00f4t des personnes morales.<\/p> <p>\u231b\u00a0<strong>Le d\u00e9lai pour introduire cette d\u00e9claration d\u2019imp\u00f4t<\/strong>\u00a0d\u00e9pend de la date du bilan. \u00c0 partir de la date de cl\u00f4ture du bilan, quelle que soit la date de l'assembl\u00e9e g\u00e9n\u00e9rale, vous avez un d\u00e9lai de<strong>\u00a07 mois<\/strong>\u00a0pour d\u00e9poser votre d\u00e9claration.\u00a0<strong>Exception\u00a0<\/strong>:\u00a0pour les dates de bilan du 31 d\u00e9cembre 2024 au 28 f\u00e9vrier 2025, la date limite est fix\u00e9e au\u00a030 septembre 2025. Si vous avez rendu votre bilan comptable de l'ann\u00e9e civile 2024 en juin 2025, la date cours donc jusqu'au 30 septembre 2025.<\/p> <p>\u2753Plus d\u2019information \u00e0 ce sujet\u00a0:\u00a0<br><a id=\"LPlnk669641\" title=\"https:\/\/finances.belgium.be\/fr\/asbl\/impots_et_tva\/declaration-asbl-impot-des-personnes-morales\" href=\"https:\/\/finances.belgium.be\/fr\/asbl\/impots_et_tva\/declaration-asbl-impot-des-personnes-morales\" data-auth=\"NotApplicable\" data-linkindex=\"0\">https:\/\/finances.belgium.be\/fr\/asbl\/impots_et_tva\/declaration-asbl-impot-des-personnes-morales<\/a><\/p> <\/td> <\/tr> <\/tbody> <\/table> <\/td> <\/tr> <\/tbody> <\/table> <table border=\"0\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\"> <tbody> <tr> <td>\u00a0<\/td> <\/tr> <\/tbody> <\/table>","_links":{"self":[{"href":"https:\/\/www.fileasbl.be\/membres\/wp-json\/wp\/v2\/posts\/33788","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.fileasbl.be\/membres\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.fileasbl.be\/membres\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.fileasbl.be\/membres\/wp-json\/wp\/v2\/users\/154"}],"replies":[{"embeddable":true,"href":"https:\/\/www.fileasbl.be\/membres\/wp-json\/wp\/v2\/comments?post=33788"}],"version-history":[{"count":0,"href":"https:\/\/www.fileasbl.be\/membres\/wp-json\/wp\/v2\/posts\/33788\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.fileasbl.be\/membres\/wp-json\/wp\/v2\/media?parent=33788"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fileasbl.be\/membres\/wp-json\/wp\/v2\/categories?post=33788"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fileasbl.be\/membres\/wp-json\/wp\/v2\/tags?post=33788"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}