L’impôt sur le revenu des professionnels libéraux, imposables dans la catégorie des bénéfices non commerciaux (BNC), est prélevé à la source sous la forme d’un acompte. Il en est de même pour les rémunérations des gérants et associés relevant de l’article 62 du Code général des impôts (gérants majoritaires de SARL, notamment).
À noter : le système des acomptes concerne également d’autres revenus, comme les revenus fonciers des propriétaires-bailleurs.
En principe, l’acompte, calculé par l’administration fiscale, est prélevé mensuellement, par douzième, au plus tard le 15 de chaque mois. Mais, sur option, il peut être trimestriel. Il est payé par quart, au plus tard les 15 février, 15 mai, 15 août et 15 novembre.
En pratique : les acomptes sont automatiquement prélevés par l’administration sur le compte bancaire désigné par le contribuable.
Cette option doit être présentée au plus tard le 1er octobre de l’année N-1 pour une application à compter du 1er janvier N, et pour l’année entière. Ainsi, vous avez jusqu’au 1er octobre 2023 pour opter pour des versements trimestriels dès 2024. L’option doit, en principe, être exercée via votre espace personnel du site www.impots.gouv.fr, à la rubrique « Gérer mon prélèvement à la source ».
Précision : l’option est tacitement reconductible mais vous pouvez revenir sur votre choix, dans le même délai que celui d’exercice de l’option. Autrement dit, si, par exemple, vous souhaitez repasser à des acomptes mensuels à partir de 2025, il faudra le signaler au plus tard le 1er octobre 2024.
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