{"id":6864,"date":"2019-01-09T14:00:00","date_gmt":"2019-01-09T13:00:00","guid":{"rendered":"http:\/\/www.bizouard.com\/blog\/2019\/01\/09\/renforcement-du-mecenat-dentreprise\/"},"modified":"2019-02-20T12:02:10","modified_gmt":"2019-02-20T11:02:10","slug":"renforcement-du-mecenat-dentreprise","status":"publish","type":"post","link":"https:\/\/www.bizouard.com\/blog\/2019\/01\/09\/renforcement-du-mecenat-dentreprise\/","title":{"rendered":"Renforcement du m\u00e9c\u00e9nat d\u2019entreprise"},"content":{"rendered":"<p>Les entreprises qui consentent des dons au profit de certains organismes d\u2019int\u00e9r\u00eat g\u00e9n\u00e9ral peuvent b\u00e9n\u00e9ficier d\u2019une r\u00e9duction d\u2019imp\u00f4t sur les b\u00e9n\u00e9fices. Jusqu\u2019\u00e0 pr\u00e9sent, cet avantage fiscal \u00e9tait \u00e9gal \u00e0 60\u00a0% du montant des versements, retenu dans la limite de 0,5\u00a0% du chiffre d\u2019affaires hors taxes de l\u2019entreprise donatrice.<\/p>\n<h3 class=\"title\">Nouveau plafond<\/h3>\n<p>Les petites entreprises \u00e9taient donc susceptibles d\u2019atteindre rapidement le plafond des versements ouvrant droit \u00e0 la r\u00e9duction d\u2019imp\u00f4t. Afin de lever cet obstacle au d\u00e9veloppement du m\u00e9c\u00e9nat, la loi de finances pour\u00a02019 instaure un plafond alternatif de 10\u00a0000\u00a0\u20ac pour les versements effectu\u00e9s au cours des exercices clos \u00e0 compter du 31\u00a0d\u00e9cembre\u00a02019. Ainsi, la limite de versement est d\u00e9sormais fix\u00e9e \u00e0 10\u00a0000\u00a0\u20ac ou \u00e0 0,5\u00a0% du chiffre d\u2019affaires lorsque ce dernier montant est plus \u00e9lev\u00e9.<\/p>\n<p class=\"annotation\">\n               <span class=\"titreannotation\">Rappel :<\/span> les dons peuvent \u00eatre r\u00e9alis\u00e9s en faveur, notamment, d\u2019organismes d\u2019int\u00e9r\u00eat g\u00e9n\u00e9ral ayant un caract\u00e8re philanthropique, \u00e9ducatif, scientifique, social, humanitaire, sportif, familial, culturel ou concourant \u00e0 la mise en valeur du patrimoine artistique, \u00e0 la d\u00e9fense de l\u2019environnement naturel ou \u00e0 la diffusion de la culture, de la langue et des connaissances scientifiques fran\u00e7aises.<\/p>\n<h3 class=\"title\">Obligation d\u00e9clarative<\/h3>\n<p>Pour les exercices ouverts \u00e0 compter du 1<sup>er<\/sup>\u00a0janvier\u00a02019, les entreprises qui effectuent, au cours d\u2019un exercice, plus de 10\u00a0000\u00a0\u20ac de dons \u00e9ligibles \u00e0 la r\u00e9duction d\u2019imp\u00f4t m\u00e9c\u00e9nat doivent les d\u00e9clarer, par voie \u00e9lectronique, aupr\u00e8s de l\u2019administration fiscale, dans le m\u00eame d\u00e9lai que la d\u00e9claration de r\u00e9sultats de l\u2019exercice au cours duquel les dons ont \u00e9t\u00e9 consentis.<\/p>\n<p class=\"annotation\">\n               <span class=\"titreannotation\">Pr\u00e9cision :<\/span> l\u2019entreprise devra transmettre, selon des modalit\u00e9s qui restent \u00e0 pr\u00e9ciser par d\u00e9cret, le montant et la date des dons, l\u2019identit\u00e9 des b\u00e9n\u00e9ficiaires ainsi que, le cas \u00e9ch\u00e9ant, la valeur des biens et services re\u00e7us en contrepartie.<\/p>\n<p><cite class=\"reference\"><a href=\"https:\/\/www.legifrance.gouv.fr\/affichTexte.do?cidTexte=JORFTEXT000037882341&amp;fastPos=1&amp;fastReqId=1976745722&amp;categorieLien=id&amp;oldAction=rechTexte#JORFARTI000037882504\" class=\"target-blank\"><br \/>\n               Art.\u00a0148 et 149, loi n\u00b0\u00a02018-1317 du 28\u00a0d\u00e9cembre\u00a02018, JO du\u00a030<br \/>\n            <\/a><\/cite><\/p>\n<p>Les Echos Publishing 2018<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les petites entreprises sont encourag\u00e9es \u00e0 se montrer g\u00e9n\u00e9reuses gr\u00e2ce \u00e0 l\u2019instauration d\u2019un nouveau plafond de d\u00e9penses ouvrant droit \u00e0 la r\u00e9duction d\u2019imp\u00f4t m\u00e9c\u00e9nat.<\/p>\n","protected":false},"author":5,"featured_media":6865,"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":[],"class_list":["post-6864","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","typo-actualite"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/6864","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=6864"}],"version-history":[{"count":0,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/6864\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/6865"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=6864"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=6864"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=6864"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}