{"id":20930,"date":"2023-06-12T16:40:19","date_gmt":"2023-06-12T14:40:19","guid":{"rendered":"http:\/\/ecf-formations.fr\/?post_type=product&#038;p=20930"},"modified":"2025-10-06T10:16:38","modified_gmt":"2025-10-06T08:16:38","slug":"fiscalite-de-la-sci-a-lis-ou-lir-quel-regime-fiscal-choisir","status":"publish","type":"product","link":"https:\/\/ecf-formations.fr\/index.php\/produit\/fiscalite-de-la-sci-a-lis-ou-lir-quel-regime-fiscal-choisir\/","title":{"rendered":"Fiscalit\u00e9 de la SCI : \u00e0 l&rsquo;IS ou l&rsquo;IR. Quel r\u00e9gime fiscal choisir ?"},"content":{"rendered":"\t\t<div data-elementor-type=\"product-post\" data-elementor-id=\"20930\" class=\"elementor elementor-20930\" data-elementor-post-type=\"product\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b0c7a24 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b0c7a24\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-28e0f994\" data-id=\"28e0f994\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6babc77d elementor-widget elementor-widget-heading\" data-id=\"6babc77d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Fiscalit\u00e9 de la SCI : \u00e0 l&rsquo;IS ou l&rsquo;IR. Quel r\u00e9gime fiscal choisir ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-19992522 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"19992522\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#inscription\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-chevron-down\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Je m'inscris<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-40b5f3f8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"40b5f3f8\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-138c1fa6\" data-id=\"138c1fa6\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3c3c3958 elementor-widget elementor-widget-heading\" data-id=\"3c3c3958\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Dur\u00e9e de la formation<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-29853db8 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"29853db8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1758363a elementor-widget elementor-widget-text-editor\" data-id=\"1758363a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>03h30<\/p><p>\u00a0<\/p><p>Formation \u00e9galement disponible en intra.<\/p><p>Nous contacter : 01 47 42 55 74<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-7a82d4fd\" data-id=\"7a82d4fd\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7c79ab9b elementor-widget elementor-widget-heading\" data-id=\"7c79ab9b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Animateur<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-729716d8 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"729716d8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1d8977e2 elementor-widget elementor-widget-text-editor\" data-id=\"1d8977e2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Fabrice COSSIN<\/p><p>Avocat fiscaliste<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-65d89c81\" data-id=\"65d89c81\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-601d249f elementor-widget elementor-widget-heading\" data-id=\"601d249f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Publics<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-38fc7e20 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"38fc7e20\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-63e1d3d3 elementor-widget elementor-widget-text-editor\" data-id=\"63e1d3d3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Collaborateurs<\/p><p>Experts-comptables<\/p><p>Stagiaires<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-b53dfbf\" data-id=\"b53dfbf\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-29d1fda elementor-widget elementor-widget-heading\" data-id=\"29d1fda\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">format<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1f42b30 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"1f42b30\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0428da6 elementor-widget elementor-widget-text-editor\" data-id=\"0428da6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Classe virtuelle<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2dda8384 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2dda8384\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1ded50fd\" data-id=\"1ded50fd\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-248cbc83 elementor-widget elementor-widget-spacer\" data-id=\"248cbc83\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2c374bf5 elementor-section-content-top elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2c374bf5\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-32bf449b\" data-id=\"32bf449b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1ae02434 elementor-widget elementor-widget-heading\" data-id=\"1ae02434\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Objectifs<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-52cd3dc2 elementor-widget elementor-widget-text-editor\" data-id=\"52cd3dc2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Conna\u00eetre les r\u00e8gles de fonctionnement des SCI \u00e0 l\u2019IR et \u00e0 L\u2019IS pour d\u00e9gager les avantages et les inconv\u00e9nients des deux r\u00e9gimes<\/p><p>Appr\u00e9hender les cons\u00e9quences fiscales d\u2019une option pour l\u2019IS exerc\u00e9e par une SCI de gestion<\/p><p>Prendre conscience que la d\u00e9nonciation d\u2019une option pour l\u2019IS th\u00e9oriquement possible dans les 5 ans de son exercice est dans les fait virtuelle compte tenu du co\u00fbt fiscal que cela entra\u00eene<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-14308ec0\" data-id=\"14308ec0\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7364b02b elementor-widget elementor-widget-heading\" data-id=\"7364b02b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><b>Contexte et probl\u00e9matiques<\/b> li\u00e9s \u00e0 la formation <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-927c757 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"927c757\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-720cf8c\" data-id=\"720cf8c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2b3233d elementor-widget elementor-widget-image\" data-id=\"2b3233d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"381\" height=\"379\" src=\"https:\/\/ecf-formations.fr\/wp-content\/uploads\/2021\/02\/Capture-3-1.png\" class=\"attachment-large size-large wp-image-9530\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-7d53c77\" data-id=\"7d53c77\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ea767f3 elementor-widget elementor-widget-heading\" data-id=\"ea767f3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">en 2023 : <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9df43e1 elementor-widget elementor-widget-progress\" data-id=\"9df43e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"progress.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<span class=\"elementor-title\" id=\"elementor-progress-bar-9df43e1\">\n\t\t\t\tLes participants recommandent la formation \u00e0\t\t\t<\/span>\n\t\t\n\t\t<div aria-labelledby=\"elementor-progress-bar-9df43e1\" class=\"elementor-progress-wrapper progress-success\" role=\"progressbar\" aria-valuemin=\"0\" aria-valuemax=\"100\" aria-valuenow=\"99\">\n\t\t\t<div class=\"elementor-progress-bar\" data-max=\"99\">\n\t\t\t\t<span class=\"elementor-progress-text\"><\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-progress-percentage\">99%<\/span>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-37d289d elementor-widget elementor-widget-progress\" data-id=\"37d289d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"progress.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<span class=\"elementor-title\" id=\"elementor-progress-bar-37d289d\">\n\t\t\t\tLa formation r\u00e9pond \u00e0 mes attentes\t\t\t<\/span>\n\t\t\n\t\t<div aria-labelledby=\"elementor-progress-bar-37d289d\" class=\"elementor-progress-wrapper progress-success\" role=\"progressbar\" aria-valuemin=\"0\" aria-valuemax=\"100\" aria-valuenow=\"100\" aria-valuetext=\"100% (Les participants sont d&#039;accord avec cette affirmation \u00e0 )\">\n\t\t\t<div class=\"elementor-progress-bar\" data-max=\"100\">\n\t\t\t\t<span class=\"elementor-progress-text\">Les participants sont d'accord avec cette affirmation \u00e0 <\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-progress-percentage\">100%<\/span>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-17fa1dc2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"17fa1dc2\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6be1b54c\" data-id=\"6be1b54c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7036f7f elementor-widget elementor-widget-spacer\" data-id=\"7036f7f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-38111c17 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"38111c17\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1cab2b8a\" data-id=\"1cab2b8a\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3d667c22 elementor-widget elementor-widget-heading\" data-id=\"3d667c22\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><b>programme <\/b> de la formation<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-527bb6f4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"527bb6f4\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5a4db440\" data-id=\"5a4db440\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-651ffc04 elementor-widget elementor-widget-text-editor\" data-id=\"651ffc04\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>I.\u00a0 \u00a0Rappel comparatif des r\u00e8gles fiscales applicables aux SCI \u00e0 l\u2019IR et aux SCI \u00e0 l\u2019IS, ainsi qu\u2019\u00e0 leurs associ\u00e9s personnes physiques<\/p><p>(tableaux comparatifs)<\/p><p>\u00a0<\/p><p>II.\u00a0 Le changement de r\u00e9gime fiscal d\u2019une SCI (passage de l\u2019IR \u00e0 l\u2019IS par option)<\/p><p>&#8211; cessation d\u2019entreprise<\/p><p>&#8211; pr\u00e9sentation du bilan d\u2019ouverture \u00e0 l\u2019IS (r\u00e9\u00e9valuation de l\u2019immeuble ou valeur historique\u00a0?<\/p><p>\u00a0<\/p><p>III.\u00a0 D\u00e9nonciation dans les 5 ans d\u2019une option pour l\u2019IS par une SCI<\/p><p>&#8211; Un co\u00fbt fiscal rendant cette \u00e9ventualit\u00e9 peu probable<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6cd704 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6cd704\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2a15f3d2\" data-id=\"2a15f3d2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3ed03fd8 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"3ed03fd8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-chevron-down\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7f560df5 elementor-widget elementor-widget-heading\" data-id=\"7f560df5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6IjIyMzQ5IiwidG9nZ2xlIjpmYWxzZX0%3D\">Informations compl\u00e9mentaires<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-45d0fbd1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"45d0fbd1\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7078be9\" data-id=\"7078be9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-28aa519d elementor-widget elementor-widget-spacer\" data-id=\"28aa519d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6714182d elementor-widget elementor-widget-menu-anchor\" data-id=\"6714182d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"inscription\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3fd07ed2 elementor-section-content-top elementor-reverse-mobile elementor-reverse-tablet elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3fd07ed2\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-2bffc5b3\" data-id=\"2bffc5b3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-537b20b3 elementor-widget elementor-widget-heading\" data-id=\"537b20b3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">INSCRIPTIONS<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6bd2e8ec elementor-add-to-cart--align-center elementor-widget elementor-widget-woocommerce-product-add-to-cart\" data-id=\"6bd2e8ec\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"woocommerce-product-add-to-cart.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div class=\"elementor-add-to-cart elementor-product-variable\">\n\t\t\t\n<form class=\"variations_form cart\" action=\"https:\/\/ecf-formations.fr\/index.php\/produit\/fiscalite-de-la-sci-a-lis-ou-lir-quel-regime-fiscal-choisir\/\" method=\"post\" enctype='multipart\/form-data' data-product_id=\"20930\" data-product_variations=\"[{&quot;attributes&quot;:{&quot;attribute_pa_formule&quot;:&quot;adherents-ecf-dont-anecs-cjec-demi-journee-classe-virtuelle&quot;,&quot;attribute_pa_date&quot;:&quot;bientot-disponible&quot;},&quot;availability_html&quot;:&quot;&lt;p class=\\&quot;stock in-stock\\&quot;&gt;21 en stock&lt;\\\/p&gt;\\n&quot;,&quot;backorders_allowed&quot;:false,&quot;dimensions&quot;:{&quot;length&quot;:&quot;&quot;,&quot;width&quot;:&quot;&quot;,&quot;height&quot;:&quot;&quot;},&quot;dimensions_html&quot;:&quot;ND&quot;,&quot;display_price&quot;:300,&quot;display_regular_price&quot;:300,&quot;image&quot;:{&quot;title&quot;:&quot;logo-site.png&quot;,&quot;caption&quot;:&quot;&quot;,&quot;url&quot;:&quot;https:\\\/\\\/ecf-formations.fr\\\/wp-content\\\/uploads\\\/2020\\\/05\\\/logo-site.png&quot;,&quot;alt&quot;:&quot;logo-site.png&quot;,&quot;src&quot;:&quot;https:\\\/\\\/ecf-formations.fr\\\/wp-content\\\/uploads\\\/2020\\\/05\\\/logo-site.png&quot;,&quot;srcset&quot;:false,&quot;sizes&quot;:&quot;(max-width: 1627px) 100vw, 1627px&quot;,&quot;full_src&quot;:&quot;https:\\\/\\\/ecf-formations.fr\\\/wp-content\\\/uploads\\\/2020\\\/05\\\/logo-site.png&quot;,&quot;full_src_w&quot;:1627,&quot;full_src_h&quot;:1045,&quot;gallery_thumbnail_src&quot;:&quot;https:\\\/\\\/ecf-formations.fr\\\/wp-content\\\/uploads\\\/2020\\\/05\\\/logo-site.png&quot;,&quot;gallery_thumbnail_src_w&quot;:100,&quot;gallery_thumbnail_src_h&quot;:64,&quot;thumb_src&quot;:&quot;https:\\\/\\\/ecf-formations.fr\\\/wp-content\\\/uploads\\\/2020\\\/05\\\/logo-site.png&quot;,&quot;thumb_src_w&quot;:1627,&quot;thumb_src_h&quot;:1045,&quot;src_w&quot;:1627,&quot;src_h&quot;:1045},&quot;image_id&quot;:467,&quot;is_downloadable&quot;:false,&quot;is_in_stock&quot;:true,&quot;is_purchasable&quot;:true,&quot;is_sold_individually&quot;:&quot;yes&quot;,&quot;is_virtual&quot;:false,&quot;max_qty&quot;:1,&quot;min_qty&quot;:1,&quot;price_html&quot;:&quot;&lt;span class=\\&quot;price\\&quot;&gt;&lt;span class=\\&quot;woocommerce-Price-amount amount\\&quot;&gt;&lt;bdi&gt;300.00&lt;span class=\\&quot;woocommerce-Price-currencySymbol\\&quot;&gt;&amp;euro;&lt;\\\/span&gt;&lt;\\\/bdi&gt;&lt;\\\/span&gt;&lt;\\\/span&gt;&quot;,&quot;sku&quot;:&quot;Fiscalit\\u00e9 de la SCI : \\u00e0 l&#039;IS ou l&#039;IR. Quel r\\u00e9gime fiscal choisir ?&quot;,&quot;variation_description&quot;:&quot;&quot;,&quot;variation_id&quot;:20933,&quot;variation_is_active&quot;:true,&quot;variation_is_visible&quot;:true,&quot;weight&quot;:&quot;&quot;,&quot;weight_html&quot;:&quot;ND&quot;},{&quot;attributes&quot;:{&quot;attribute_pa_formule&quot;:&quot;non-adherents-ecf-demi-journee-classe-virtuelle&quot;,&quot;attribute_pa_date&quot;:&quot;bientot-disponible&quot;},&quot;availability_html&quot;:&quot;&lt;p class=\\&quot;stock in-stock\\&quot;&gt;21 en stock&lt;\\\/p&gt;\\n&quot;,&quot;backorders_allowed&quot;:false,&quot;dimensions&quot;:{&quot;length&quot;:&quot;&quot;,&quot;width&quot;:&quot;&quot;,&quot;height&quot;:&quot;&quot;},&quot;dimensions_html&quot;:&quot;ND&quot;,&quot;display_price&quot;:180,&quot;display_regular_price&quot;:180,&quot;image&quot;:{&quot;title&quot;:&quot;logo-site.png&quot;,&quot;caption&quot;:&quot;&quot;,&quot;url&quot;:&quot;https:\\\/\\\/ecf-formations.fr\\\/wp-content\\\/uploads\\\/2020\\\/05\\\/logo-site.png&quot;,&quot;alt&quot;:&quot;logo-site.png&quot;,&quot;src&quot;:&quot;https:\\\/\\\/ecf-formations.fr\\\/wp-content\\\/uploads\\\/2020\\\/05\\\/logo-site.png&quot;,&quot;srcset&quot;:false,&quot;sizes&quot;:&quot;(max-width: 1627px) 100vw, 1627px&quot;,&quot;full_src&quot;:&quot;https:\\\/\\\/ecf-formations.fr\\\/wp-content\\\/uploads\\\/2020\\\/05\\\/logo-site.png&quot;,&quot;full_src_w&quot;:1627,&quot;full_src_h&quot;:1045,&quot;gallery_thumbnail_src&quot;:&quot;https:\\\/\\\/ecf-formations.fr\\\/wp-content\\\/uploads\\\/2020\\\/05\\\/logo-site.png&quot;,&quot;gallery_thumbnail_src_w&quot;:100,&quot;gallery_thumbnail_src_h&quot;:64,&quot;thumb_src&quot;:&quot;https:\\\/\\\/ecf-formations.fr\\\/wp-content\\\/uploads\\\/2020\\\/05\\\/logo-site.png&quot;,&quot;thumb_src_w&quot;:1627,&quot;thumb_src_h&quot;:1045,&quot;src_w&quot;:1627,&quot;src_h&quot;:1045},&quot;image_id&quot;:467,&quot;is_downloadable&quot;:false,&quot;is_in_stock&quot;:true,&quot;is_purchasable&quot;:true,&quot;is_sold_individually&quot;:&quot;yes&quot;,&quot;is_virtual&quot;:false,&quot;max_qty&quot;:1,&quot;min_qty&quot;:1,&quot;price_html&quot;:&quot;&lt;span class=\\&quot;price\\&quot;&gt;&lt;span class=\\&quot;woocommerce-Price-amount amount\\&quot;&gt;&lt;bdi&gt;180.00&lt;span class=\\&quot;woocommerce-Price-currencySymbol\\&quot;&gt;&amp;euro;&lt;\\\/span&gt;&lt;\\\/bdi&gt;&lt;\\\/span&gt;&lt;\\\/span&gt;&quot;,&quot;sku&quot;:&quot;Fiscalit\\u00e9 de la SCI : \\u00e0 l&#039;IS ou l&#039;IR. Quel r\\u00e9gime fiscal choisir ?&quot;,&quot;variation_description&quot;:&quot;&quot;,&quot;variation_id&quot;:20934,&quot;variation_is_active&quot;:true,&quot;variation_is_visible&quot;:true,&quot;weight&quot;:&quot;&quot;,&quot;weight_html&quot;:&quot;ND&quot;}]\">\n\t\n\t\t\t<table class=\"variations\" cellspacing=\"0\" role=\"presentation\">\n\t\t\t<tbody>\n\t\t\t\t\t\t\t\t\t<tr>\n\t\t\t\t\t\t<th class=\"label\"><label for=\"pa_formule\">FORMULE<\/label><\/th>\n\t\t\t\t\t\t<td class=\"value\">\n\t\t\t\t\t\t\t<select id=\"pa_formule\" class=\"\" name=\"attribute_pa_formule\" data-attribute_name=\"attribute_pa_formule\" data-show_option_none=\"yes\"><option value=\"\">Choisir une option<\/option><option value=\"adherents-ecf-dont-anecs-cjec-demi-journee-classe-virtuelle\" >Adh\u00e9rents ECF (dont ANECS\/CJEC) - demi-journ\u00e9e Classe virtuelle<\/option><option value=\"non-adherents-ecf-demi-journee-classe-virtuelle\" >Non-adh\u00e9rents ECF - demi-journ\u00e9e Classe virtuelle<\/option><\/select>\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t<tr>\n\t\t\t\t\t\t<th class=\"label\"><label for=\"pa_date\">DATE<\/label><\/th>\n\t\t\t\t\t\t<td class=\"value\">\n\t\t\t\t\t\t\t<select id=\"pa_date\" class=\"\" name=\"attribute_pa_date\" data-attribute_name=\"attribute_pa_date\" data-show_option_none=\"yes\"><option value=\"\">Choisir une option<\/option><option value=\"bientot-disponible\" >Bient\u00f4t disponible<\/option><\/select><a class=\"reset_variations\" href=\"#\" aria-label=\"Effacer les options\">Effacer<\/a>\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t<\/tbody>\n\t\t<\/table>\n\t\t<div class=\"reset_variations_alert screen-reader-text\" role=\"alert\" aria-live=\"polite\" aria-relevant=\"all\"><\/div>\n\t\t\n\t\t<div class=\"single_variation_wrap\">\n\t\t\t<div class=\"woocommerce-variation single_variation\" role=\"alert\" aria-relevant=\"additions\"><\/div><div class=\"woocommerce-variation-add-to-cart variations_button\">\n\t\n\t<div class=\"quantity\">\n\t\t<label class=\"screen-reader-text\" for=\"quantity_6a13ff25a2fa1\">quantit\u00e9 de Fiscalit\u00e9 de la SCI : \u00e0 l&#039;IS ou l&#039;IR. Quel r\u00e9gime fiscal choisir ?<\/label>\n\t<input\n\t\ttype=\"hidden\"\n\t\t\t\tid=\"quantity_6a13ff25a2fa1\"\n\t\tclass=\"input-text qty text\"\n\t\tname=\"quantity\"\n\t\tvalue=\"1\"\n\t\taria-label=\"Quantit\u00e9 de produits\"\n\t\t\t\tmin=\"1\"\n\t\t\t\t\tmax=\"1\"\n\t\t\t\t\t\t\tstep=\"1\"\n\t\t\tplaceholder=\"\"\n\t\t\tinputmode=\"numeric\"\n\t\t\tautocomplete=\"off\"\n\t\t\t\/>\n\t<\/div>\n\n\t<button type=\"submit\" class=\"single_add_to_cart_button button alt\">Ajouter au panier<\/button>\n\n\t\n\t<input type=\"hidden\" name=\"add-to-cart\" value=\"20930\" \/>\n\t<input type=\"hidden\" name=\"product_id\" value=\"20930\" \/>\n\t<input type=\"hidden\" name=\"variation_id\" class=\"variation_id\" value=\"0\" \/>\n<\/div>\n\t\t<\/div>\n\t\n\t<\/form>\n\n\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-c6b19d8\" data-id=\"c6b19d8\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f4e6ac7 elementor-widget elementor-widget-heading\" data-id=\"f4e6ac7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><b>TARIFS classe virtuelle <\/b>\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ab310d3 elementor-widget elementor-widget-price-list\" data-id=\"ab310d3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"price-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<ul class=\"elementor-price-list\">\n\n\t\t\t\t\t\t\t\t\t<li class=\"elementor-price-list-item\">\t\t\t\t\n\t\t\t\t<div class=\"elementor-price-list-text\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-price-list-header\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-price-list-title\">\n\t\t\t\t\t\t\tNon adh\u00e9rent\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-price-list-separator\"><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-price-list-price\">300\u20ac TTC<\/span>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/li>\t\t\t\t\t\t\t\t\t\t\t\t<li class=\"elementor-price-list-item\">\t\t\t\t\n\t\t\t\t<div class=\"elementor-price-list-text\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-price-list-header\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-price-list-title\">\n\t\t\t\t\t\t\tAdh\u00e9rent (dont ANECS\/CJEC)\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-price-list-separator\"><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-price-list-price\">180\u20ac TTC<\/span>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/li>\t\t\t\t\t\n\t\t<\/ul>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7986f5b9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7986f5b9\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-53ae5049\" data-id=\"53ae5049\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-41ab2330 elementor-widget elementor-widget-spacer\" data-id=\"41ab2330\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-65942e32 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"65942e32\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-74aae09\" data-id=\"74aae09\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-206d4802 elementor-widget elementor-widget-heading\" data-id=\"206d4802\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Prochaines dates <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-30316d34 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"30316d34\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-7919ae7f\" data-id=\"7919ae7f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-1a7c761c\" data-id=\"1a7c761c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6623ef3f elementor-widget elementor-widget-text-editor\" data-id=\"6623ef3f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Inscriptions bient\u00f4t ouvertes<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-28a9e5ef\" data-id=\"28a9e5ef\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-14d7fda2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"14d7fda2\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-6b7b506f\" data-id=\"6b7b506f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3b752e90 elementor-widget elementor-widget-image\" data-id=\"3b752e90\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/ecf-formations.fr\/wp-content\/uploads\/2020\/05\/logo-formations_blanc-2.png\" title=\"logo-formations_blanc-2\" alt=\"logo-formations_blanc-2\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-413cd46c elementor-tablet-align-start elementor-hidden-tablet elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"413cd46c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-phone\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">01 47 42 08 60<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-envelope\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"> formations@e-c-f.fr<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-map-marker-alt\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">51, rue d'Amsterdam - Paris 75008<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-4108e66d\" data-id=\"4108e66d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-57079cdc elementor-widget elementor-widget-heading\" data-id=\"57079cdc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">FORMATIONS<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-490ec9f0 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"490ec9f0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"http:\/\/ecf-formations.fr\/index.php\/accueil\/formations\/toutes-les-formations\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Toutes les formations<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-2efbac0c\" data-id=\"2efbac0c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5efd652e elementor-widget elementor-widget-heading\" data-id=\"5efd652e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">TARIFICATIONS<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7b3cd172 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"7b3cd172\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"http:\/\/ecf-formations.fr\/index.php\/accueil\/adhesion\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Adh\u00e9sions<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-3288e1b4\" data-id=\"3288e1b4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-79c61230 elementor-widget elementor-widget-heading\" data-id=\"79c61230\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\"><a href=\"http:\/\/ecf-formations.fr\/index.php\/mentions-legales\/\">MENTIONS L\u00e9GALES<\/a><\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-29ea0e45 elementor-widget elementor-widget-heading\" data-id=\"29ea0e45\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\"><a href=\"http:\/\/ecf-formations.fr\/index.php\/conditions-generales-de-vente-ecf-formations\/\">cgv<\/a><\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Je m&rsquo;inscris Dur\u00e9e de la formation 03h30 \u00a0 Formation \u00e9galement disponible en intra. Nous contacter : 01 47 42 55 74 Animateur Fabrice COSSIN Avocat fiscaliste Publics Collaborateurs Experts-comptables Stagiaires format Classe virtuelle Objectifs Conna\u00eetre les r\u00e8gles de fonctionnement des SCI \u00e0 l\u2019IR et \u00e0 L\u2019IS pour d\u00e9gager les avantages et les inconv\u00e9nients des deux [&hellip;]<\/p>\n","protected":false},"featured_media":467,"template":"elementor_header_footer","meta":[],"product_brand":[],"product_cat":[34,17],"product_tag":[52,50,63],"class_list":["post-20930","product","type-product","status-publish","has-post-thumbnail","product_cat-fiscalite","product_cat-webinaire","product_tag-fiscalite","product_tag-webinaire","product_tag-webinairefiscalite","first","instock","sold-individually","shipping-taxable","purchasable","product-type-variable"],"_links":{"self":[{"href":"https:\/\/ecf-formations.fr\/index.php\/wp-json\/wp\/v2\/product\/20930","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ecf-formations.fr\/index.php\/wp-json\/wp\/v2\/product"}],"about":[{"href":"https:\/\/ecf-formations.fr\/index.php\/wp-json\/wp\/v2\/types\/product"}],"version-history":[{"count":55,"href":"https:\/\/ecf-formations.fr\/index.php\/wp-json\/wp\/v2\/product\/20930\/revisions"}],"predecessor-version":[{"id":29417,"href":"https:\/\/ecf-formations.fr\/index.php\/wp-json\/wp\/v2\/product\/20930\/revisions\/29417"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ecf-formations.fr\/index.php\/wp-json\/wp\/v2\/media\/467"}],"wp:attachment":[{"href":"https:\/\/ecf-formations.fr\/index.php\/wp-json\/wp\/v2\/media?parent=20930"}],"wp:term":[{"taxonomy":"product_brand","embeddable":true,"href":"https:\/\/ecf-formations.fr\/index.php\/wp-json\/wp\/v2\/product_brand?post=20930"},{"taxonomy":"product_cat","embeddable":true,"href":"https:\/\/ecf-formations.fr\/index.php\/wp-json\/wp\/v2\/product_cat?post=20930"},{"taxonomy":"product_tag","embeddable":true,"href":"https:\/\/ecf-formations.fr\/index.php\/wp-json\/wp\/v2\/product_tag?post=20930"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}