{"id":16625,"date":"2023-04-03T12:00:00","date_gmt":"2023-04-03T10:00:00","guid":{"rendered":"http:\/\/www.bizouard.com\/blog\/2023\/04\/03\/les-declarations-fiscales-annuelles-des-associations-cest-bientot\/"},"modified":"2023-05-31T12:00:16","modified_gmt":"2023-05-31T10:00:16","slug":"les-declarations-fiscales-annuelles-des-associations-cest-bientot","status":"publish","type":"post","link":"https:\/\/www.bizouard.com\/blog\/2023\/04\/03\/les-declarations-fiscales-annuelles-des-associations-cest-bientot\/","title":{"rendered":"Les d\u00e9clarations fiscales annuelles des associations\u00a0: c\u2019est bient\u00f4t\u00a0!"},"content":{"rendered":"

Les associations soumises \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s\u00a0(IS) qui ont cl\u00f4tur\u00e9 leur exercice au 31\u00a0d\u00e9cembre\u00a02022 devront t\u00e9l\u00e9transmettre leur d\u00e9claration de r\u00e9sultats\u00a02022 et ses annexes (\u00ab\u00a0liasse fiscale\u00a0\u00bb), sans oublier certains documents comme la d\u00e9claration r\u00e9capitulative des cr\u00e9dits et r\u00e9ductions d\u2019imp\u00f4t n\u00b0\u00a02069-RCI, au plus tard le 18\u00a0mai\u00a02023.<\/p>\n

Les d\u00e9clarations n\u00b0\u00a01330-CVAE et DECLOYER (d\u00e9claration des loyers commerciaux et professionnels support\u00e9s) sont \u00e9galement concern\u00e9es par cette date limite du 18\u00a0mai\u00a02023.<\/p>\n

Les autres d\u00e9clarations fiscales annuelles des associations devront \u00eatre souscrites pour le 3\u00a0mai\u00a02023.<\/p>\n

\n \u00c0 savoir\u00a0:<\/span> initialement annonc\u00e9e pour\u00a02023, la suppression de la\u00a0CVAE est finalement programm\u00e9e sur 2\u00a0ans. Les d\u00e9clarations relatives \u00e0 cet imp\u00f4t devront donc \u00eatre souscrites jusqu\u2019en\u00a02024.<\/p>\n\n<\/thead>\n\n\n\n\n
Date limite de d\u00e9p\u00f4t des d\u00e9clarations<\/span><\/caption>\n
Associations \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s (droit commun)<\/td>\nD\u00e9claration de r\u00e9sultats n\u00b0\u00a02065
– exercice clos le 31\u00a0d\u00e9cembre\u00a02022
– absence de cl\u00f4ture en\u00a02022<\/td>\n		18\u00a0mai\u00a02023<\/td>\n<\/tr>\n
Associations \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s (taux r\u00e9duits)<\/td>\nD\u00e9claration n\u00b0\u00a02070 (et paiement)
– exercice clos le 31\u00a0d\u00e9cembre\u00a02022
– absence de cl\u00f4ture en\u00a02022<\/td>\n		3\u00a0mai\u00a02023<\/td>\n<\/tr>\n
Imp\u00f4ts locaux<\/td>\n\u2022 D\u00e9claration de CFE n\u00b0\u00a01447-M
\u2022 D\u00e9claration n\u00b0\u00a01330-CVAE
\u2022 D\u00e9claration de liquidation et de r\u00e9gularisation de la CVAE\u00a02021 n\u00b0\u00a01329-DEF
\u2022 D\u00e9claration DECLOYER (d\u00e9claration des loyers commerciaux et professionnels support\u00e9s)<\/td>\n		3\u00a0mai\u00a02023
18\u00a0mai\u00a02023
3\u00a0mai\u00a02023<\/p>\n

18\u00a0mai\u00a02023<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

La d\u00e9claration des dons<\/h3>\n

Les associations qui d\u00e9livrent des re\u00e7us fiscaux \u00e0 leurs donateurs afin que ces derniers puissent b\u00e9n\u00e9ficier d\u2019une r\u00e9duction d\u2019imp\u00f4t sont tenues de d\u00e9clarer, chaque ann\u00e9e, \u00e0 l\u2019administration fiscale le montant global des dons mentionn\u00e9s sur ces documents ainsi que le nombre de re\u00e7us \u00e9mis au titre de la derni\u00e8re ann\u00e9e civile ou du dernier exercice clos.<\/p>\n

Une d\u00e9claration qui s\u2019effectue\u00a0:
– dans le cadre\u00a0M de l\u2019annexe\u00a02065\u00a0bis \u00e0 la d\u00e9claration de r\u00e9sultats n\u00b0\u00a02065 pour les associations soumises \u00e0 l\u2019IS au taux de droit commun\u00a0;
– dans le nouveau cadre d\u00e9di\u00e9 de la d\u00e9claration n\u00b0\u00a02070 pour les associations percevant uniquement des revenus patrimoniaux\u00a0(IS \u00e0 taux r\u00e9duit)\u00a0;
– pour les autres associations, sur un formulaire en ligne disponible sur le site www.demarches-simplifiees.fr<\/a>.<\/p>\n

\n Important\u00a0:<\/span> pour les dons re\u00e7us en\u00a02022, les associations qui ont cl\u00f4tur\u00e9 leur exercice le 31\u00a0d\u00e9cembre\u00a02022 doivent d\u00e9clarer les dons le 3\u00a0mai\u00a02023 (via la d\u00e9claration n\u00b0\u00a02070 ou le site www.demarches-simplifiees.fr<\/a>) ou le 18\u00a0mai\u00a02023 (d\u00e9claration de r\u00e9sultats n\u00b0\u00a02065).<\/p>\n

Les Echos Publishing 2023<\/p>\n","protected":false},"excerpt":{"rendered":"

Comme chaque ann\u00e9e, les associations peuvent \u00eatre tenues de souscrire un certain nombre de d\u00e9clarations fiscales en mai prochain. Cette ann\u00e9e, les dates limites de d\u00e9p\u00f4t sont fix\u00e9es, selon les cas, aux\u00a03 et 18\u00a0mai\u00a02023.<\/p>\n","protected":false},"author":5,"featured_media":16626,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[38],"tags":[30],"class_list":["post-16625","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","tag-associations","typo-actualite"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/16625","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/comments?post=16625"}],"version-history":[{"count":1,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/16625\/revisions"}],"predecessor-version":[{"id":16651,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/16625\/revisions\/16651"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/16626"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=16625"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=16625"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=16625"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}