{"id":34989,"date":"2023-05-21T18:52:40","date_gmt":"2023-05-21T16:52:40","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=34989"},"modified":"2023-05-21T18:52:41","modified_gmt":"2023-05-21T16:52:41","slug":"franchise-dimpot-2023-pour-les-associations","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2023\/05\/21\/franchise-dimpot-2023-pour-les-associations\/","title":{"rendered":"Franchise d\u2019imp\u00f4t 2023 pour les associations"},"content":{"rendered":"\n<p>Les organismes sans but lucratif sont exon\u00e9r\u00e9s d\u2019imp\u00f4ts commerciaux \u00e0 condition de ne pas d\u00e9passer un certain seuil de chiffre d\u2019affaires. L\u2019administration vient de fixer pour 2023 ce seuil \u00e0 76.679 \u20ac (actualit\u00e9 BOFiP du 26 avril 2023).<\/p>\n<h2><strong>B\u00e9n\u00e9fice de la franchise pour les OSBL<\/strong><\/h2>\n<p>On appelle \u00ab\u00a0organismes sans but lucratif (OSBL)\u00a0\u00bb les organismes ayant une activit\u00e9 au moins en partie non lucrative. Il s\u2019agit principalement des associations et des fondations.<\/p>\n<p>Les OSBL dont les <strong>activit\u00e9s lucratives<\/strong> sont <strong>pr\u00e9pond\u00e9rantes<\/strong> sont redevables des <strong>imp\u00f4ts commerciaux suivants\u00a0: \u00a0<\/strong><\/p>\n<ul>\n<li>Imp\u00f4t sur les soci\u00e9t\u00e9s<\/li>\n<li>TVA<\/li>\n<li>CFE (cotisation fonci\u00e8re des entreprises)<\/li>\n<li>CVAE (cotisation sur la valeur ajout\u00e9e des entreprises).<\/li>\n<\/ul>\n<p><strong>3 conditions<\/strong> doivent \u00eatre r\u00e9unies pour que les activit\u00e9s lucratives soient consid\u00e9r\u00e9es comme pr\u00e9pond\u00e9rantes\u00a0:<\/p>\n<ul>\n<li>Gestion de l\u2019organisme non d\u00e9sint\u00e9ress\u00e9e,<\/li>\n<li>Activit\u00e9 exerc\u00e9e en concurrence avec des organismes du secteur lucratif<\/li>\n<li>Activit\u00e9 exerc\u00e9e dans des conditions similaires aux organismes du secteur lucratif.<\/li>\n<\/ul>\n<p>Pour la derni\u00e8re condition, il est n\u00e9cessaire de v\u00e9rifier la <strong>r\u00e8gle des 4P<\/strong>\u00a0(conditions similaires en termes de produit, de public, de prix de vente et de publicit\u00e9).<\/p>\n<p>Pour les autres OSBL, celles dont les activit\u00e9s lucratives ne sont qu\u2019accessoires, les imp\u00f4ts commerciaux ne sont pas applicables \u00e0 condition de ne pas d\u00e9passer un plafond de chiffre d\u2019affaires.<\/p>\n<h2><strong>Seuils de franchise d\u2019imp\u00f4t en 2023<\/strong><\/h2>\n<p>Le seuil maximum de chiffre d\u2019affaires permettant aux OSBL d\u2019\u00eatre exon\u00e9r\u00e9s d\u2019imp\u00f4ts commerciaux est revaloris\u00e9 tous les ans selon la pr\u00e9vision d\u2019indice des prix \u00e0 la consommation hors tabac.<\/p>\n<p>Toutefois, la loi de finances pour 2021 a rehauss\u00e9 de mani\u00e8re importante ce seuil au-del\u00e0 de l\u2019indice des prix en le portant de 63.059 \u00e0 72.000 \u20ac.<\/p>\n<p>Le 26 avril dernier (actualit\u00e9 BOFiP), l\u2019administration fiscale a annonc\u00e9 qu\u2019elle portait ce seuil de 73.518 \u20ac en 2022 \u00e0 <strong>76.679 \u20ac<\/strong>. Il s&rsquo;applique\u00a0:<\/p>\n<ul>\n<li>Pour <strong>l\u2019IS<\/strong>\u00a0: aux exercices clos \u00e0 compter du 31 d\u00e9cembre 2022<\/li>\n<li>Pour la <strong>CFE et la CVAE<\/strong> relative \u00e0 l\u2019ann\u00e9e 2023<\/li>\n<li>Pour la <strong>TVA<\/strong> applicable aux recettes encaiss\u00e9es \u00e0 compter du 1<sup>er<\/sup>\u00a0janvier 2023.<\/li>\n<\/ul>\n<p>Pour la TVA, l\u2019administration fiscale pr\u00e9cise que l\u2019exon\u00e9ration est \u00e9galement applicable lorsque le chiffre d\u2019affaires de l\u2019ann\u00e9e 2022 ne d\u00e9passe pas 76.679 \u20ac.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les organismes sans but lucratif sont exon\u00e9r\u00e9s d\u2019imp\u00f4ts commerciaux \u00e0 condition de ne pas d\u00e9passer un certain seuil de chiffre d\u2019affaires. L\u2019administration vient de fixer pour 2023 ce seuil \u00e0 76.679 \u20ac (actualit\u00e9 BOFiP du 26 avril 2023). B\u00e9n\u00e9fice de la franchise pour les OSBL On appelle \u00ab\u00a0organismes sans but lucratif (OSBL)\u00a0\u00bb les organismes ayant [&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":[1416,259,1102,874,1047],"class_list":["post-34989","post","type-post","status-publish","format-quote","hentry","category-actualites","category-comptabilite-fiscalite-et-gestion-financiere","tag-association","tag-cfe","tag-cvae","tag-impot-sur-les-societes","tag-tva","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>Franchise d\u2019imp\u00f4t 2023 pour les associations - 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\/2023\/05\/21\/franchise-dimpot-2023-pour-les-associations\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Franchise d\u2019imp\u00f4t 2023 pour les associations - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"Les organismes sans but lucratif sont exon\u00e9r\u00e9s d\u2019imp\u00f4ts commerciaux \u00e0 condition de ne pas d\u00e9passer un certain seuil de chiffre d\u2019affaires. 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