{"id":19094,"date":"2021-02-08T12:23:15","date_gmt":"2021-02-08T10:23:15","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=19094"},"modified":"2021-02-08T12:23:17","modified_gmt":"2021-02-08T10:23:17","slug":"reduction-dimpot-pour-mecenat-pour-2020","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2021\/02\/08\/reduction-dimpot-pour-mecenat-pour-2020\/","title":{"rendered":"R\u00e9duction d\u2019imp\u00f4t pour m\u00e9c\u00e9nat pour 2020"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Pour les exercices clos au 31 d\u00e9cembre 2020, la <strong>r\u00e9duction\nd\u2019imp\u00f4t m\u00e9c\u00e9nat<\/strong> a fait l\u2019objet de 2 ajustements. Le plafond de dons est <strong>rehauss\u00e9<\/strong>\nmais pour les gros dons, le taux de la r\u00e9duction est r\u00e9duit. L\u2019administration\nfiscale vient de commenter ces 2 dispositions au BOFiP.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>R\u00e9duction de taux pour les dons importants<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>La r\u00e9duction d\u2019imp\u00f4t m\u00e9c\u00e9nat<\/strong>, pr\u00e9vue \u00e0 l\u2019article 238\nbis du CGI pr\u00e9voit une r\u00e9duction d\u2019imp\u00f4t de 60% pour les dons r\u00e9alis\u00e9s par les\nentreprises aupr\u00e8s de certains <strong>organismes sans but lucratif<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019article 134 de la loi de finances pour 2020 a r\u00e9duit cet\navantage fiscal pour les dons de grande ampleur. Ainsi, pour la fraction des dons\nqui exc\u00e8de <strong>2 millions \u20ac,<\/strong> le taux de la r\u00e9duction d\u2019imp\u00f4t passe de 60 \u00e0 <strong>40%<\/strong>\npour les exercices clos \u00e0 compter du 31 d\u00e9cembre 2020. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En revanche, les dons\nr\u00e9alis\u00e9s aupr\u00e8s d\u2019organismes non lucratifs r\u00e9alisant certaines prestations\nlist\u00e9es par le d\u00e9cret n\u00b02020-1023 du 7 ao\u00fbt 2020 b\u00e9n\u00e9ficient toujours du taux\nde 60% m\u00eame pour les versements exc\u00e9dant 2 millions \u20ac. Les organismes proc\u00e9dant\naux prestations suivantes sont concern\u00e9s<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>la fourniture gratuite de repas \u00e0 des <strong>personnes\n     en difficult\u00e9<\/strong><\/li><li>les prestations favorisant le logement des\n     personnes en difficult\u00e9<\/li><li>la fourniture gratuite \u00e0 des personnes en\n     difficult\u00e9 de divers soins et mat\u00e9riels (ustensiles de cuisine,\n     fournitures scolaires, produits d\u2019hygi\u00e8ne).<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Hausse\ndu plafond de versement<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">En outre, pour les\nexercices clos au 31 d\u00e9cembre 2020, les versements pris en compte pour le\ncalcul de la r\u00e9duction d\u2019imp\u00f4t sont plafonn\u00e9s au montant le plus \u00e9lev\u00e9 entre&nbsp;:\n<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>5 pour mille du chiffre d\u2019affaires<\/li><li><strong>20.000 \u20ac.<\/strong><\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">La loi de finances pour 2020\na en effet rehauss\u00e9 la seconde limite de 10.000 \u00e0 20.000 \u20ac. Les sommes exc\u00e9dant\nla plus \u00e9lev\u00e9e de ces 2 limites peuvent \u00eatre report\u00e9es sur les 5 exercices\nsuivants pour le calcul de la r\u00e9duction d\u2019imp\u00f4t.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Enfin, l\u2019article 134 de\nla loi de finances pour 2020, plafonne \u00e0 3 fois le plafond annuel de la\ns\u00e9curit\u00e9 sociale, la prise en compte dans l\u2019assiette de la r\u00e9duction d\u2019imp\u00f4t\ndes r\u00e9mun\u00e9rations et charges sociales aff\u00e9rentes aux <strong>salari\u00e9s mis \u00e0\ndisposition<\/strong> par une entreprise aupr\u00e8s des organismes sans but lucratif.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pour les exercices clos au 31 d\u00e9cembre 2020, la r\u00e9duction d\u2019imp\u00f4t m\u00e9c\u00e9nat a fait l\u2019objet de 2 ajustements. Le plafond de dons est rehauss\u00e9 mais pour les gros dons, le taux de la r\u00e9duction est r\u00e9duit. L\u2019administration fiscale vient de commenter ces 2 dispositions au BOFiP. R\u00e9duction de taux pour les dons importants La r\u00e9duction [&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":[1676,1092],"class_list":["post-19094","post","type-post","status-publish","format-quote","hentry","category-actualites","category-comptabilite-fiscalite-et-gestion-financiere","tag-dons","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>R\u00e9duction d\u2019imp\u00f4t pour m\u00e9c\u00e9nat pour 2020 - 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\/2021\/02\/08\/reduction-dimpot-pour-mecenat-pour-2020\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"R\u00e9duction d\u2019imp\u00f4t pour m\u00e9c\u00e9nat pour 2020 - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"Pour les exercices clos au 31 d\u00e9cembre 2020, la r\u00e9duction d\u2019imp\u00f4t m\u00e9c\u00e9nat a fait l\u2019objet de 2 ajustements. Le plafond de dons est rehauss\u00e9 mais pour les gros dons, le taux de la r\u00e9duction est r\u00e9duit. L\u2019administration fiscale vient de commenter ces 2 dispositions au BOFiP. R\u00e9duction de taux pour les dons importants La r\u00e9duction [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.gereso.com\/actualites\/2021\/02\/08\/reduction-dimpot-pour-mecenat-pour-2020\/\" \/>\n<meta property=\"og:site_name\" content=\"Le Blog GERESO\" \/>\n<meta property=\"article:published_time\" content=\"2021-02-08T10:23:15+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-02-08T10:23:17+00:00\" \/>\n<meta name=\"author\" content=\"Damien P\u00e9an\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/2021\/02\/08\/reduction-dimpot-pour-mecenat-pour-2020\/\",\"url\":\"https:\/\/www.gereso.com\/actualites\/2021\/02\/08\/reduction-dimpot-pour-mecenat-pour-2020\/\",\"name\":\"R\u00e9duction d\u2019imp\u00f4t pour m\u00e9c\u00e9nat pour 2020 - Le Blog GERESO\",\"isPartOf\":{\"@id\":\"https:\/\/www.gereso.com\/actualites\/#website\"},\"datePublished\":\"2021-02-08T10:23:15+00:00\",\"dateModified\":\"2021-02-08T10:23:17+00:00\",\"author\":{\"@id\":\"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/c91814f92d627ed4715993fbbf7c7e8d\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.gereso.com\/actualites\/2021\/02\/08\/reduction-dimpot-pour-mecenat-pour-2020\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.gereso.com\/actualites\/2021\/02\/08\/reduction-dimpot-pour-mecenat-pour-2020\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/2021\/02\/08\/reduction-dimpot-pour-mecenat-pour-2020\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.gereso.com\/actualites\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"R\u00e9duction d\u2019imp\u00f4t pour m\u00e9c\u00e9nat pour 2020\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/#website\",\"url\":\"https:\/\/www.gereso.com\/actualites\/\",\"name\":\"Le Blog GERESO\",\"description\":\"Toute l&#039;actu RH, Finance, Fonction Publique, Management...\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.gereso.com\/actualites\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/c91814f92d627ed4715993fbbf7c7e8d\",\"name\":\"Damien P\u00e9an\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2016\/03\/damien-pean.jpg\",\"contentUrl\":\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2016\/03\/damien-pean.jpg\",\"caption\":\"Damien P\u00e9an\"},\"description\":\"Damien P\u00c9AN est titulaire du Dipl\u00f4me d'\u00e9tudes sup\u00e9rieures comptables et financi\u00e8res (DESCF). Il intervient depuis plusieurs ann\u00e9es aupr\u00e8s d'\u00e9tudiants en licence de comptabilit\u00e9 et de gestion, \u00e0 qui il enseigne le contr\u00f4le de gestion, la comptabilit\u00e9 approfondie, le management, la fiscalit\u00e9, le droit des soci\u00e9t\u00e9s et le droit du travail. Il intervient \u00e9galement en formation continue pour le compte de divers organismes de formation sur des th\u00e9matiques techniques en comptabilit\u00e9 et fiscalit\u00e9. Il forme aussi un public de non-initi\u00e9s aux fondamentaux de la finance.\",\"url\":\"https:\/\/www.gereso.com\/actualites\/author\/d-pean\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"R\u00e9duction d\u2019imp\u00f4t pour m\u00e9c\u00e9nat pour 2020 - Le Blog GERESO","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.gereso.com\/actualites\/2021\/02\/08\/reduction-dimpot-pour-mecenat-pour-2020\/","og_locale":"fr_FR","og_type":"article","og_title":"R\u00e9duction d\u2019imp\u00f4t pour m\u00e9c\u00e9nat pour 2020 - Le Blog GERESO","og_description":"Pour les exercices clos au 31 d\u00e9cembre 2020, la r\u00e9duction d\u2019imp\u00f4t m\u00e9c\u00e9nat a fait l\u2019objet de 2 ajustements. Le plafond de dons est rehauss\u00e9 mais pour les gros dons, le taux de la r\u00e9duction est r\u00e9duit. L\u2019administration fiscale vient de commenter ces 2 dispositions au BOFiP. R\u00e9duction de taux pour les dons importants La r\u00e9duction [&hellip;]","og_url":"https:\/\/www.gereso.com\/actualites\/2021\/02\/08\/reduction-dimpot-pour-mecenat-pour-2020\/","og_site_name":"Le Blog GERESO","article_published_time":"2021-02-08T10:23:15+00:00","article_modified_time":"2021-02-08T10:23:17+00:00","author":"Damien P\u00e9an","twitter_card":"summary_large_image","schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.gereso.com\/actualites\/2021\/02\/08\/reduction-dimpot-pour-mecenat-pour-2020\/","url":"https:\/\/www.gereso.com\/actualites\/2021\/02\/08\/reduction-dimpot-pour-mecenat-pour-2020\/","name":"R\u00e9duction d\u2019imp\u00f4t pour m\u00e9c\u00e9nat pour 2020 - Le Blog GERESO","isPartOf":{"@id":"https:\/\/www.gereso.com\/actualites\/#website"},"datePublished":"2021-02-08T10:23:15+00:00","dateModified":"2021-02-08T10:23:17+00:00","author":{"@id":"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/c91814f92d627ed4715993fbbf7c7e8d"},"breadcrumb":{"@id":"https:\/\/www.gereso.com\/actualites\/2021\/02\/08\/reduction-dimpot-pour-mecenat-pour-2020\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.gereso.com\/actualites\/2021\/02\/08\/reduction-dimpot-pour-mecenat-pour-2020\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.gereso.com\/actualites\/2021\/02\/08\/reduction-dimpot-pour-mecenat-pour-2020\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.gereso.com\/actualites\/"},{"@type":"ListItem","position":2,"name":"R\u00e9duction d\u2019imp\u00f4t pour m\u00e9c\u00e9nat pour 2020"}]},{"@type":"WebSite","@id":"https:\/\/www.gereso.com\/actualites\/#website","url":"https:\/\/www.gereso.com\/actualites\/","name":"Le Blog GERESO","description":"Toute l&#039;actu RH, Finance, Fonction Publique, Management...","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.gereso.com\/actualites\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Person","@id":"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/c91814f92d627ed4715993fbbf7c7e8d","name":"Damien P\u00e9an","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/image\/","url":"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2016\/03\/damien-pean.jpg","contentUrl":"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2016\/03\/damien-pean.jpg","caption":"Damien P\u00e9an"},"description":"Damien P\u00c9AN est titulaire du Dipl\u00f4me d'\u00e9tudes sup\u00e9rieures comptables et financi\u00e8res (DESCF). Il intervient depuis plusieurs ann\u00e9es aupr\u00e8s d'\u00e9tudiants en licence de comptabilit\u00e9 et de gestion, \u00e0 qui il enseigne le contr\u00f4le de gestion, la comptabilit\u00e9 approfondie, le management, la fiscalit\u00e9, le droit des soci\u00e9t\u00e9s et le droit du travail. Il intervient \u00e9galement en formation continue pour le compte de divers organismes de formation sur des th\u00e9matiques techniques en comptabilit\u00e9 et fiscalit\u00e9. Il forme aussi un public de non-initi\u00e9s aux fondamentaux de la finance.","url":"https:\/\/www.gereso.com\/actualites\/author\/d-pean\/"}]}},"_links":{"self":[{"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/posts\/19094","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/users\/45"}],"replies":[{"embeddable":true,"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/comments?post=19094"}],"version-history":[{"count":1,"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/posts\/19094\/revisions"}],"predecessor-version":[{"id":19095,"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/posts\/19094\/revisions\/19095"}],"wp:attachment":[{"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/media?parent=19094"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/categories?post=19094"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/tags?post=19094"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}