{"id":8055,"date":"2017-05-09T14:44:23","date_gmt":"2017-05-09T12:44:23","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=8055"},"modified":"2017-05-09T14:46:59","modified_gmt":"2017-05-09T12:46:59","slug":"salaries-reservistes-une-reduction-dimpot-pour-les-entreprises","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2017\/05\/09\/salaries-reservistes-une-reduction-dimpot-pour-les-entreprises\/","title":{"rendered":"Salari\u00e9s r\u00e9servistes : Une r\u00e9duction d\u2019imp\u00f4t pour les entreprises"},"content":{"rendered":"<p>Une entreprise qui r\u00e9alise des <strong>op\u00e9rations de m\u00e9c\u00e9nat en faveur de certaines \u0153uvres ou organismes<\/strong> a droit \u00e0 une <strong>r\u00e9duction d\u2019imp\u00f4t de 60 %<\/strong> dans la limite de 5 \u2030 de son chiffre d\u2019affaires.<\/p>\n<p>Cet <strong>avantage fiscal<\/strong> s\u2019applique aussi en cas de mise \u00e0 disposition gratuite de salari\u00e9s r\u00e9servistes pendant les<strong> heures de travail au profit<\/strong> de la r\u00e9serve op\u00e9rationnelle des <strong>forces arm\u00e9es<\/strong> et des formations rattach\u00e9es relevant <strong>du minist\u00e8re de la D\u00e9fense<\/strong> ou au profit de la r\u00e9serve op\u00e9rationnelle <strong>de la Gendarmerie nationale<\/strong>. Il en est de m\u00eame en cas de mise \u00e0 disposition de sapeurs-pompiers volontaires au profit des services d\u00e9partementaux d\u2019incendie et de secours.<\/p>\n<p>En pratique, la r\u00e9duction d\u2019imp\u00f4t est calcul\u00e9e sur le montant des r\u00e9mun\u00e9rations et charges sociales des salari\u00e9s concern\u00e9s, d\u00e9duction faite des \u00e9ventuels d\u00e9dommagements vers\u00e9s \u00e0 l\u2019entreprise. Celle-ci doit justifier de ce don en nature au moyen d\u2019une attestation de don.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Une entreprise qui r\u00e9alise des op\u00e9rations de m\u00e9c\u00e9nat en faveur de certaines \u0153uvres ou organismes a droit \u00e0 une r\u00e9duction d\u2019imp\u00f4t de 60 % dans la limite de 5 \u2030 de son chiffre d\u2019affaires. Cet avantage fiscal s\u2019applique aussi en cas de mise \u00e0 disposition gratuite de salari\u00e9s r\u00e9servistes pendant les heures de travail au [&hellip;]<\/p>\n","protected":false},"author":1,"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],"tags":[1092,1137],"class_list":["post-8055","post","type-post","status-publish","format-quote","hentry","category-actualites","tag-reduction-dimpot","tag-salaries-reservistes","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>Salari\u00e9s r\u00e9servistes : Une r\u00e9duction d\u2019imp\u00f4t pour les entreprises - 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\/05\/09\/salaries-reservistes-une-reduction-dimpot-pour-les-entreprises\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Salari\u00e9s r\u00e9servistes : Une r\u00e9duction d\u2019imp\u00f4t pour les entreprises - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"Une entreprise qui r\u00e9alise des op\u00e9rations de m\u00e9c\u00e9nat en faveur de certaines \u0153uvres ou organismes a droit \u00e0 une r\u00e9duction d\u2019imp\u00f4t de 60 % dans la limite de 5 \u2030 de son chiffre d\u2019affaires. 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