{"id":9546,"date":"2026-05-19T08:02:04","date_gmt":"2026-05-19T06:02:04","guid":{"rendered":"https:\/\/kineaphp.fr\/?p=9546"},"modified":"2026-05-19T08:06:12","modified_gmt":"2026-05-19T06:06:12","slug":"les-recettes","status":"publish","type":"post","link":"https:\/\/kineaphp.fr\/?p=9546","title":{"rendered":"Les recettes"},"content":{"rendered":"\n<p><strong>Honoraires encaiss\u00e9s <\/strong>: ligne 1 de la d\u00e9claration 2035. C&rsquo;est le montant total de ce compte qui est \u00e0 d\u00e9clarer en fin d&rsquo;ann\u00e9e et non pas le relev\u00e9 des caisses. Dans le cadre d&rsquo;activit\u00e9s multiples compl\u00e9mentaires, vous pouvez comptabiliser ces recettes diff\u00e9remment (ouverture de sous-comptes).<\/p>\n\n\n\n<p><strong>Honoraires r\u00e9troc\u00e9d\u00e9s re\u00e7us<\/strong> : ligne 1 de la d\u00e9claration 2035. Ce sont les r\u00e9trocessions re\u00e7ues dans le cadre d&rsquo;un remplacement temporaire : maladie,vacances&#8230; Ils sont \u00e0 rajouter \u00e0 la ligne 1 de la d\u00e9claration n\u00b0 2035.<\/p>\n\n\n\n<p><strong>Honoraires r\u00e9troc\u00e9d\u00e9s vers\u00e9s<\/strong> : ligne 3 de la d\u00e9claration 2035. Ce sont les r\u00e9trocessions vers\u00e9es dans le cadre d&rsquo;un contrat de remplacement temporaire :maladie, vacances&#8230;Pour \u00eatre d\u00e9ductibles, ils doivent \u00eatre d\u00e9clar\u00e9s sur la d\u00e9claration \u00a0\u00bb DAS 2 \u00a0\u00bb (lorsqu\u2019ils sont sup\u00e9rieurs \u00e0 2 400 \u20ac par b\u00e9n\u00e9ficiaire)<\/p>\n\n\n\n<p><strong>Produits financiers<\/strong> : ligne 5 de la d\u00e9claration 2035. Le masseur-kin\u00e9sith\u00e9rapeute a rarement l&rsquo;occasion d&rsquo;encaisser, \u00e0 titre professionnel, des produits financiers ; on peut n\u00e9anmoins en donner un exemple : si votre banque vous sert des int\u00e9r\u00eats \u00e0 raison des fonds en d\u00e9p\u00f4t sur votre compte professionnel, ces int\u00e9r\u00eats sont des produits financiers imposables dans la cat\u00e9gorie des B\u00e9n\u00e9fices Non Commerciaux.<\/p>\n\n\n\n<p><strong>Gains divers<\/strong> : ligne 6 de la 2035. Ce sont : Les redevances d&rsquo;un assistant-collaborateur vers\u00e9es en contrepartie de la mise \u00e0 sa disposition d&rsquo;un cabinet install\u00e9 et des moyens d&rsquo;exercice. Elles sont assujetties \u00e0 la TVA depuis le 1er avril 1977 et \u00e0 enregistrer TVA incluse. (Sauf si le contrat stipule le contraire).<br>Remboursement de certaines d\u00e9penses professionnelles engag\u00e9es les ann\u00e9es ant\u00e9rieures (assurance voiture). Location et sous-location, Les participations sur frais (loyer, EDF, t\u00e9l\u00e9phone).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Honoraires encaiss\u00e9s : ligne 1 de la d\u00e9claration 2035. C&rsquo;est le montant total de ce compte qui est \u00e0 d\u00e9clarer en fin d&rsquo;ann\u00e9e et non pas le relev\u00e9 des caisses. Dans le cadre d&rsquo;activit\u00e9s multiples&hellip;<\/p>\n<p class=\"more-link-wrapper\"><a href=\"https:\/\/kineaphp.fr\/?p=9546\" class=\"more-link\">Continue Reading<span class=\"screen-reader-text\"> \u00ab\u00a0Les recettes\u00a0\u00bb<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[485],"tags":[],"class_list":["post-9546","post","type-post","status-publish","format-standard","hentry","category-comptabilite"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Les recettes - wikine<\/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:\/\/kineaphp.fr\/?p=9546\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Les recettes - wikine\" \/>\n<meta property=\"og:description\" content=\"Honoraires encaiss\u00e9s : ligne 1 de la d\u00e9claration 2035. 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