{"id":7941,"date":"2017-04-10T15:03:09","date_gmt":"2017-04-10T13:03:09","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=7941"},"modified":"2017-04-10T15:03:09","modified_gmt":"2017-04-10T13:03:09","slug":"associations-exoneration-is-jusqua-61634","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2017\/04\/10\/associations-exoneration-is-jusqua-61634\/","title":{"rendered":"Associations : exon\u00e9ration d&rsquo;IS jusqu&rsquo;\u00e0 61.634 \u20ac"},"content":{"rendered":"<p>L&rsquo;administration fiscale vient de communiquer le seuil de recettes permettant aux <strong>organismes sans but lucratif<\/strong> de b\u00e9n\u00e9ficier d&rsquo;une exon\u00e9ration de l&rsquo;imp\u00f4t <strong>sur les soci\u00e9t\u00e9s<\/strong> et des autres imp\u00f4ts commerciaux (<strong>CFE, CVAE, TVA<\/strong>).<\/p>\n<p>Le seuil de recettes pour leurs <strong>activit\u00e9s lucratives accessoires<\/strong> est fix\u00e9 \u00e0 <strong>61.634 \u20ac<\/strong> pour 2017 (<strong>BOFiP<\/strong>, 5 avril 2017). Il s&rsquo;\u00e9levait \u00e0 61.145 \u20ac l&rsquo;an dernier. Ce plafond est revaloris\u00e9 tous les ans \u00e0 partir de la pr\u00e9vision de l&rsquo;indice des prix \u00e0 la consommation, retenu dans le projet de loi de finances.<\/p>\n<p>Dans le d\u00e9tail, ce nouveau seuil s&rsquo;applique pour l&rsquo;IS, \u00e0 compter des exercices clos au <strong>31 d\u00e9cembre 2016<\/strong>. Si les recettes de l&rsquo;ann\u00e9e 2016 n&rsquo;exc\u00e8dent pas 61.634 \u20ac, les organismes sans but lucratif b\u00e9n\u00e9ficient d&rsquo;une exon\u00e9ration de TVA pour leurs activit\u00e9s lucratives accessoires.<\/p>\n<p>Enfin, le seuil d&rsquo;exon\u00e9ration de 61.634 \u20ac s&rsquo;applique \u00e9galement en mati\u00e8re de contribution \u00e9conomique territoriale (<strong>CFE<\/strong> &#8211; cotisation fonci\u00e8re des entreprises, et <strong>CVAE<\/strong> &#8211; cotisation sur la valeur ajout\u00e9e des entreprises) au titre de l&rsquo;ann\u00e9e 2017.<\/p>\n<p>Lorsque l&rsquo;organisme concern\u00e9 a des activit\u00e9s non lucratives pr\u00e9pond\u00e9rantes et exc\u00e8de ce seuil, il est soumis \u00e0 la TVA, \u00e0 la CFE et \u00e0 la CVAE \u00e0 hauteur des seules activit\u00e9s lucratives. Pour l&rsquo;imp\u00f4t sur les soci\u00e9t\u00e9s, la taxation s&rsquo;op\u00e8re au choix de l&rsquo;organisme \u00e0 toutes les activit\u00e9s ou seulement aux activit\u00e9s lucratives et revenus patrimoniaux (une sectorisation des activit\u00e9s est n\u00e9cessaire dans ce dernier cas).<\/p>\n<p>Pour les organismes dont les activit\u00e9s lucratives sont pr\u00e9pond\u00e9rantes, le seuil de <strong>61.634 \u20ac<\/strong> est inapplicable. Ils sont dans ce cas soumis \u00e0 IS et \u00e0 TVA sur l&rsquo;ensemble de leurs activit\u00e9s (CFE et CVAE restant applicables aux seules activit\u00e9s lucratives).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>L&rsquo;administration fiscale vient de communiquer le seuil de recettes permettant aux organismes sans but lucratif de b\u00e9n\u00e9ficier d&rsquo;une exon\u00e9ration de l&rsquo;imp\u00f4t sur les soci\u00e9t\u00e9s et des autres imp\u00f4ts commerciaux (CFE, CVAE, TVA). Le seuil de recettes pour leurs activit\u00e9s lucratives accessoires est fix\u00e9 \u00e0 61.634 \u20ac pour 2017 (BOFiP, 5 avril 2017). Il s&rsquo;\u00e9levait \u00e0 [&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":[259,1102,1012,1047],"class_list":["post-7941","post","type-post","status-publish","format-quote","hentry","category-actualites","category-comptabilite-fiscalite-et-gestion-financiere","tag-cfe","tag-cvae","tag-is","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>Associations : exon\u00e9ration d&#039;IS jusqu&#039;\u00e0 61.634 \u20ac - 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\/2017\/04\/10\/associations-exoneration-is-jusqua-61634\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Associations : exon\u00e9ration d&#039;IS jusqu&#039;\u00e0 61.634 \u20ac - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"L&rsquo;administration fiscale vient de communiquer le seuil de recettes permettant aux organismes sans but lucratif de b\u00e9n\u00e9ficier d&rsquo;une exon\u00e9ration de l&rsquo;imp\u00f4t sur les soci\u00e9t\u00e9s et des autres imp\u00f4ts commerciaux (CFE, CVAE, TVA). Le seuil de recettes pour leurs activit\u00e9s lucratives accessoires est fix\u00e9 \u00e0 61.634 \u20ac pour 2017 (BOFiP, 5 avril 2017). Il s&rsquo;\u00e9levait \u00e0 [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.gereso.com\/actualites\/2017\/04\/10\/associations-exoneration-is-jusqua-61634\/\" \/>\n<meta property=\"og:site_name\" content=\"Le Blog GERESO\" \/>\n<meta property=\"article:published_time\" content=\"2017-04-10T13:03:09+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\/2017\/04\/10\/associations-exoneration-is-jusqua-61634\/\",\"url\":\"https:\/\/www.gereso.com\/actualites\/2017\/04\/10\/associations-exoneration-is-jusqua-61634\/\",\"name\":\"Associations : exon\u00e9ration d'IS jusqu'\u00e0 61.634 \u20ac - Le Blog GERESO\",\"isPartOf\":{\"@id\":\"https:\/\/www.gereso.com\/actualites\/#website\"},\"datePublished\":\"2017-04-10T13:03:09+00:00\",\"dateModified\":\"2017-04-10T13:03:09+00:00\",\"author\":{\"@id\":\"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/c91814f92d627ed4715993fbbf7c7e8d\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.gereso.com\/actualites\/2017\/04\/10\/associations-exoneration-is-jusqua-61634\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.gereso.com\/actualites\/2017\/04\/10\/associations-exoneration-is-jusqua-61634\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/2017\/04\/10\/associations-exoneration-is-jusqua-61634\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.gereso.com\/actualites\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Associations : exon\u00e9ration d&rsquo;IS jusqu&rsquo;\u00e0 61.634 \u20ac\"}]},{\"@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). 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