{"id":2418,"date":"2017-05-02T11:00:00","date_gmt":"2017-05-02T09:00:00","guid":{"rendered":"https:\/\/www.bizouard.com\/associations-montant-2017-de-la-franchise-des-impots-commerciaux\/"},"modified":"2017-06-14T12:00:15","modified_gmt":"2017-06-14T10:00:15","slug":"associations-montant-2017-de-la-franchise-des-impots-commerciaux","status":"publish","type":"post","link":"https:\/\/www.bizouard.com\/blog\/2017\/05\/02\/associations-montant-2017-de-la-franchise-des-impots-commerciaux\/","title":{"rendered":"Associations\u00a0: montant\u00a02017 de la franchise des imp\u00f4ts commerciaux"},"content":{"rendered":"

<\/p>\n

Les associations et autres organismes sans but lucratif dont la gestion est d\u00e9sint\u00e9ress\u00e9e \u00e9chappent aux imp\u00f4ts commerciaux lorsque leurs activit\u00e9s lucratives accessoires n\u2019exc\u00e8dent pas une certaine limite et que leurs activit\u00e9s non lucratives restent significativement pr\u00e9pond\u00e9rantes.<\/p>\n

Pour\u00a02017, cette limite est fix\u00e9e \u00e0\u00a061\u00a0634\u00a0\u20ac (contre\u00a061\u00a0145\u00a0\u20ac en\u00a02016).<\/p>\n

En pratique, elle s\u2019applique\u00a0:
– au titre des exercices clos \u00e0 compter du 31\u00a0d\u00e9cembre\u00a02016 pour l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s\u00a0;
– aux impositions \u00e9tablies au titre de\u00a02017 pour la contribution \u00e9conomique territoriale\u00a0;
– aux recettes lucratives accessoires encaiss\u00e9es \u00e0 compter du\u00a01er<\/sup>\u00a0janvier\u00a02017 pour la TVA. \u00c9tant pr\u00e9cis\u00e9 que le b\u00e9n\u00e9fice de la franchise de TVA pour\u00a02017 sera acquis \u00e0 condition que le seuil de chiffre d\u2019affaires r\u00e9alis\u00e9 en\u00a02016 ne d\u00e9passe pas, lui aussi,\u00a061\u00a0634\u00a0\u20ac.<\/p>\n


\n BOI-IS-CHAMP, IS-DECLA, TVA-CHAMP, TVA-DECLA, IF-CFE, 5\u00a0avril\u00a02017
\n <\/a><\/cite><\/p>\n

Les Echos Publishing 2017<\/p>\n","protected":false},"excerpt":{"rendered":"

Pour\u00a02017, la franchise d\u2019imp\u00f4ts commerciaux pour les activit\u00e9s lucratives accessoires des associations est fix\u00e9e \u00e0\u00a061\u00a0634\u00a0\u20ac.<\/p>\n","protected":false},"author":0,"featured_media":2419,"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":"yes","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[38],"tags":[30],"class_list":["post-2418","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\/2418"}],"collection":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/comments?post=2418"}],"version-history":[{"count":1,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/2418\/revisions"}],"predecessor-version":[{"id":2428,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/2418\/revisions\/2428"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/2419"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=2418"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=2418"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=2418"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}