{"id":9115,"date":"2018-04-08T22:07:24","date_gmt":"2018-04-08T20:07:24","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=9115"},"modified":"2018-04-09T09:04:40","modified_gmt":"2018-04-09T07:04:40","slug":"associations-conditions-dexoneration-dimpots","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2018\/04\/08\/associations-conditions-dexoneration-dimpots\/","title":{"rendered":"Associations : conditions d\u2019exon\u00e9ration d\u2019imp\u00f4ts"},"content":{"rendered":"<p>En principe, les activit\u00e9s des <strong>organismes sans but lucratif<\/strong>, notamment les <strong>associations<\/strong>, entrent dans le champ d\u2019application des imp\u00f4ts commerciaux (<strong>TVA, Imp\u00f4t sur les soci\u00e9t\u00e9s, CFE et CVAE<\/strong>).<\/p>\n<h2><strong>Organismes aux activit\u00e9s lucratives pr\u00e9pond\u00e9rantes\u00a0: imposables<\/strong><\/h2>\n<p>Les organismes dont les <strong>activit\u00e9s lucratives<\/strong> sont <strong>pr\u00e9pond\u00e9rantes<\/strong> sont ainsi soumis aux <strong>imp\u00f4ts commerciaux<\/strong>. Le caract\u00e8re pr\u00e9pond\u00e9rant est retenu lorsque 3 crit\u00e8res sont r\u00e9unis\u00a0:<\/p>\n<ul>\n<li>Exercice de la gestion de l\u2019organisme non d\u00e9sint\u00e9ress\u00e9e,<\/li>\n<li>Exercice de l\u2019activit\u00e9 en concurrence avec des organismes du secteur lucratif,<\/li>\n<li>Exercice dans des conditions similaires en termes de produit, de public, de prix de vente et de publicit\u00e9 (r\u00e8gle des \u00ab\u00a04P\u00a0\u00bb).<\/li>\n<\/ul>\n<h2><strong>Plafond d\u2019exon\u00e9ration pour les autres organismes \u00e0 but non lucratif<\/strong><\/h2>\n<p>Les organismes sans but lucratif ne r\u00e9pondant pas \u00e0 l\u2019ensemble de ces crit\u00e8res ne sont pas soumis aux imp\u00f4ts commerciaux pour leurs <strong>activit\u00e9s lucratives accessoires<\/strong> lorsque ces recettes n\u2019exc\u00e8dent pas un certain plafond. Ce seuil de recettes est fix\u00e9 en 2018 \u00e0 <strong>62.250 \u20ac<\/strong> (actualit\u00e9 BOFiP du 4 avril 2018)<\/p>\n<p>Il s\u2019\u00e9levait \u00e0 61.634 \u20ac en 2017. Ce plafond est revaloris\u00e9 chaque ann\u00e9e en fonction de la pr\u00e9vision de l&rsquo;indice des prix \u00e0 la consommation hors tabac, retenue dans le projet de loi de finances.<\/p>\n<p>Le seuil de 2018 est applicable\u00a0:<\/p>\n<ul>\n<li>\u00c0 l\u2019<strong>IS<\/strong> pour les exercices clos \u00e0 partir du 31 d\u00e9cembre 2017<\/li>\n<li>\u00c0 la <strong>CFE et la CVAE<\/strong> au titre de l\u2019ann\u00e9e 2018<\/li>\n<li>\u00c0 la <strong>TVA<\/strong> pour les recettes encaiss\u00e9es \u00e0 partir du 1er janvier 2018, \u00e0 condition que les recettes de 2017 n&rsquo;aient pas d\u00e9pass\u00e9 62.250 \u20ac.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>En principe, les activit\u00e9s des organismes sans but lucratif, notamment les associations, entrent dans le champ d\u2019application des imp\u00f4ts commerciaux (TVA, Imp\u00f4t sur les soci\u00e9t\u00e9s, CFE et CVAE). Organismes aux activit\u00e9s lucratives pr\u00e9pond\u00e9rantes\u00a0: imposables Les organismes dont les activit\u00e9s lucratives sont pr\u00e9pond\u00e9rantes sont ainsi soumis aux imp\u00f4ts commerciaux. Le caract\u00e8re pr\u00e9pond\u00e9rant est retenu lorsque 3 [&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-9115","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>Associations : conditions d\u2019exon\u00e9ration d\u2019imp\u00f4ts - 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\/2018\/04\/08\/associations-conditions-dexoneration-dimpots\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Associations : conditions d\u2019exon\u00e9ration d\u2019imp\u00f4ts - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"En principe, les activit\u00e9s des organismes sans but lucratif, notamment les associations, entrent dans le champ d\u2019application des imp\u00f4ts commerciaux (TVA, Imp\u00f4t sur les soci\u00e9t\u00e9s, CFE et CVAE). 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