Les associations et autres organismes sans but lucratif dont la gestion est d\u00e9sint\u00e9ress\u00e9e \u00e9chappent aux imp\u00f4ts commerciaux (imp\u00f4t sur les soci\u00e9t\u00e9s, TVA et contribution \u00e9conomique territoriale) 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
Cette limite, mise \u00e0 jour chaque ann\u00e9e, est fix\u00e9e, pour\u00a02019, \u00e0 63\u00a0059\u00a0\u20ac (contre 62\u00a0250\u00a0\u20ac en\u00a02018).<\/p>\n
En pratique, la limite de 63\u00a0059\u00a0\u20ac s\u2019applique\u00a0: Et attention, en mati\u00e8re de TVA, le b\u00e9n\u00e9fice de la franchise pour une ann\u00e9e\u00a0N suppose que le seuil soit respect\u00e9 pour les recettes per\u00e7ues en\u00a0N, mais \u00e9galement pour les recettes encaiss\u00e9es en\u00a0N-1. En cons\u00e9quence, cette nouvelle limite est \u00e9galement applicable au titre de l\u2019ann\u00e9e\u00a02018 pour d\u00e9terminer si les organismes sont susceptibles d\u2019\u00eatre exon\u00e9r\u00e9s de TVA pour\u00a02019.<\/p>\n \n Exemple :<\/span> les organismes qui, en\u00a02018, n\u2019ont pas encaiss\u00e9 plus de 63\u00a0059\u00a0\u20ac de recettes lucratives accessoires, seront exon\u00e9r\u00e9s de TVA au titre de leurs recettes lucratives accessoires per\u00e7ues en\u00a02019, d\u00e8s lors que le montant de ces recettes n\u2019exc\u00e8de pas lui-m\u00eame 63\u00a0059\u00a0\u20ac.<\/p>\n Les Echos Publishing 2019<\/p>\n","protected":false},"excerpt":{"rendered":" Pour\u00a02019, la franchise des imp\u00f4ts commerciaux applicable aux organismes sans but lucratif s\u2019\u00e9l\u00e8ve \u00e0 63\u00a0059\u00a0\u20ac.<\/p>\n","protected":false},"author":5,"featured_media":7451,"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-7450","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\/7450"}],"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=7450"}],"version-history":[{"count":0,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/7450\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/7451"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=7450"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=7450"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=7450"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
– aux recettes lucratives accessoires encaiss\u00e9es au titre des exercices clos \u00e0 compter du 31\u00a0d\u00e9cembre\u00a02018 pour l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s\u00a0;
– aux impositions \u00e9tablies au titre de\u00a02019 pour la contribution \u00e9conomique territoriale\u00a0;
– aux recettes lucratives accessoires encaiss\u00e9es \u00e0 compter du 1er<\/sup>\u00a0janvier\u00a02019 pour la TVA.<\/p>\n