{"id":12433,"date":"2019-10-14T22:52:42","date_gmt":"2019-10-14T20:52:42","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=12433"},"modified":"2019-10-14T22:52:44","modified_gmt":"2019-10-14T20:52:44","slug":"plf-2020-la-reduction-dimpot-mecenat-reduite","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2019\/10\/14\/plf-2020-la-reduction-dimpot-mecenat-reduite\/","title":{"rendered":"PLF 2020 : la r\u00e9duction d\u2019imp\u00f4t m\u00e9c\u00e9nat r\u00e9duite"},"content":{"rendered":"\n<p>L\u2019article 50 du projet de loi de finances\npour 2020 a abaiss\u00e9 le taux de <strong>la r\u00e9duction d\u2019imp\u00f4t m\u00e9c\u00e9nat<\/strong> de 60 \u00e0 40%\npour la quote-part du don exc\u00e9dant 40%.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>R\u00e9gime\napplicable en 2019<\/strong><\/h2>\n\n\n\n<p>L\u2019an dernier d\u00e9j\u00e0, la r\u00e9duction d\u2019imp\u00f4t\nm\u00e9c\u00e9nat avait \u00e9t\u00e9 ajust\u00e9e. Son assiette initialement plafonn\u00e9e \u00e0 5 pour mille\ndu chiffre d\u2019affaires est d\u00e9sormais limit\u00e9e \u00e0 la plus \u00e9lev\u00e9e des 2 limites\nsuivantes&nbsp;: <\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>5 pour mille du chiffre d\u2019affaires.<\/strong><\/li><li><strong>10.000 \u20ac. <\/strong><\/li><\/ul>\n\n\n\n<p>L\u2019exc\u00e9dant est report\u00e9 pour le calcul de l\u2019avantage\nfiscal des 5 exercices suivants. La <strong>r\u00e9duction d\u2019imp\u00f4t<\/strong> s\u2019\u00e9l\u00e8ve \u00e0 <strong>60%<\/strong>\nde cette assiette. Elle s\u2019impute directement sur le montant de l\u2019imp\u00f4t sur les\nb\u00e9n\u00e9fices. Ces dispositions, instaur\u00e9es \u00e0 l\u2019article 149 de la loi de finances\npour 2019 sont applicables aux exercices clos au <strong>31 d\u00e9cembre 2019<\/strong>. <\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>PLF\n2020&nbsp;: l\u2019avantage fiscal r\u00e9duit<\/strong><\/h2>\n\n\n\n<p>A plusieurs reprises, la Cour des comptes\na soulign\u00e9 le co\u00fbt exorbitant pour l\u2019\u00c9tat de cette r\u00e9duction d\u2019imp\u00f4t, 902 millions\n\u20ac en 2017. De plus, ce co\u00fbt est surtout concentr\u00e9 sur les plus grandes entreprises,\nparfois directement \u00e0 travers leur fondation. <\/p>\n\n\n\n<p>Dans un objectif de r\u00e9duction de la\nd\u00e9pense publique, afin de financer notamment les mesures en faveur du pouvoir d\u2019achat\n(baisse de l\u2019IR notamment) l\u2019article 50 du PLF 2020 r\u00e9duit le montant de l\u2019avantage\nfiscal pour les dons importants. Si le taux de la r\u00e9duction est maintenu \u00e0 60%\npour les versements jusqu\u2019\u00e0 <strong>2 millions \u20ac,<\/strong> au-del\u00e0, l\u2019article 50 pr\u00e9voit\nun <strong>taux de 40%<\/strong> pour les versements sup\u00e9rieurs \u00e0 2 millions \u20ac.<\/p>\n\n\n\n<p>En revanche, le taux de 60% est maintenu m\u00eame\npour les versements sup\u00e9rieurs \u00e0 2 millions lorsqu\u2019ils sont r\u00e9alis\u00e9s au profit\nd\u2019<strong>organismes sans but lucratif&nbsp;<\/strong>qui proc\u00e8dent \u00e0 la fourniture\ngratuite de repas \u00e0 des personnes en difficult\u00e9 ou leur fournissent gratuitement\ncertains soins ou contribuent \u00e0 favoriser leur logement. Ces mesures s\u2019appliqueront\naux exercices clos \u00e0 compter du 31 d\u00e9cembre 2020.<\/p>\n\n\n\n<p>Le plafond de l\u2019assiette de la r\u00e9duction\nmodifi\u00e9e l\u2019an dernier (10.000 \u20ac ou 5 pour mille du chiffre d\u2019affaires HT) s\u2019applique\ntoujours.<\/p>\n\n\n\n<p>Toujours dans un objectif de ma\u00eetrise de\nla d\u00e9pense publique, lorsque les dons prennent la forme <strong>d\u2019une mise \u00e0\ndisposition d\u2019un salari\u00e9<\/strong>, l\u2019article 50 instaure un plafonnement de ces\nr\u00e9mun\u00e9rations et charges sociales correspondantes, \u00e9gal \u00e0 3 fois le montant du\nplafond de la s\u00e9curit\u00e9 sociale.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019article 50 du projet de loi de finances pour 2020 a abaiss\u00e9 le taux de la r\u00e9duction d\u2019imp\u00f4t m\u00e9c\u00e9nat de 60 \u00e0 40% pour la quote-part du don exc\u00e9dant 40%. R\u00e9gime applicable en 2019 L\u2019an dernier d\u00e9j\u00e0, la r\u00e9duction d\u2019imp\u00f4t m\u00e9c\u00e9nat avait \u00e9t\u00e9 ajust\u00e9e. Son assiette initialement plafonn\u00e9e \u00e0 5 pour mille du chiffre d\u2019affaires [&hellip;]<\/p>\n","protected":false},"author":45,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"quote","meta":{"_acf_changed":false,"_mi_skip_tracking":false,"footnotes":""},"categories":[12,3],"tags":[1676,1769,1092],"class_list":["post-12433","post","type-post","status-publish","format-quote","hentry","category-actualites","category-comptabilite-fiscalite-et-gestion-financiere","tag-dons","tag-plf-2020","tag-reduction-dimpot","post_format-post-format-quote"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>PLF 2020 : la r\u00e9duction d\u2019imp\u00f4t m\u00e9c\u00e9nat r\u00e9duite - Le Blog GERESO<\/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.gereso.com\/actualites\/2019\/10\/14\/plf-2020-la-reduction-dimpot-mecenat-reduite\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"PLF 2020 : la r\u00e9duction d\u2019imp\u00f4t m\u00e9c\u00e9nat r\u00e9duite - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"L\u2019article 50 du projet de loi de finances pour 2020 a abaiss\u00e9 le taux de la r\u00e9duction d\u2019imp\u00f4t m\u00e9c\u00e9nat de 60 \u00e0 40% pour la quote-part du don exc\u00e9dant 40%. 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