{"id":13048,"date":"2016-03-07T00:30:51","date_gmt":"2016-03-06T23:30:51","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=11974"},"modified":"2024-09-26T16:59:22","modified_gmt":"2024-09-26T14:59:22","slug":"reduction-impot-mecenat","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/reduction-impot-mecenat\/","title":{"rendered":"La r\u00e9duction d\u2019imp\u00f4t \u00ab\u00a0m\u00e9c\u00e9nat\u00a0\u00bb"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>La r\u00e9duction d&rsquo;imp\u00f4t \u00ab\u00a0m\u00e9c\u00e9nat\u00a0\u00bb permet \u00e0 une entreprise<\/strong> (le m\u00e9c\u00e8ne), de verser un don (sous plusieurs formes) et <strong>d\u2019obtenir en contrepartie un avantage fiscal sous la forme d\u2019une r\u00e9duction fiscale.<\/strong><\/p>\n<p>Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France, explique dans cet article ce qu&rsquo;est le m\u00e9c\u00e9nat, et les m\u00e9canismes qui permettent des r\u00e9ductions d&rsquo;imp\u00f4ts.<\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #008000;\">Petit rappel, le m\u00e9c\u00e9nat, qu\u2019est-ce que c\u2019est ?<\/span><\/h2>\n<p style=\"text-align: justify;\"><strong><img decoding=\"async\" class=\"alignleft wp-image-11777\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/question-1.png\" alt=\"Question imp\u00f4t m\u00e9c\u00e9nat\" width=\"46\" height=\"62\" \/>Le m\u00e9c\u00e9nat d\u2019entreprise, c\u2019est l\u2019action d\u2019apporter un soutien mat\u00e9riel ou immat\u00e9riel sans contrepartie directe de la part du b\u00e9n\u00e9ficiaire \u00e0 une \u0153uvre ou \u00e0 une personne pour l\u2019exercice d\u2019activit\u00e9s pr\u00e9sentant un int\u00e9r\u00eat g\u00e9n\u00e9ral et situ\u00e9es en France.<\/strong><\/p>\n<p style=\"text-align: justify;\">L\u2019acte de m\u00e9c\u00e9nat implique qu\u2019il n\u2019y ait aucune obligation \u00e0 la charge du b\u00e9n\u00e9ficiaire en contrepartie du don qu\u2019il re\u00e7oit. <strong>Le parrainage en revanche, est assimilable \u00e0 une op\u00e9ration publicitaire pour l\u2019entreprise.<\/strong> Il s\u2019agit d\u2019un \u00e9change de nature commerciale. Il associe en effet une entreprise \u00e0 une initiative dont elle veut utiliser directement, pour son compte, le b\u00e9n\u00e9fice d\u2019image.<\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #008000;\">Le m\u00e9c\u00e9nat, un don qui peut prendre plusieurs formes\u2026<\/span><\/h2>\n<p style=\"text-align: justify;\"><strong>Il existe trois formes principales de m\u00e9c\u00e9nat :<\/strong><\/p>\n<ol style=\"text-align: justify;\">\n<li><img decoding=\"async\" class=\"alignright wp-image-11748\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/liste3-check-gimp-70-1-300x212.jpg\" alt=\"imp\u00f4t m\u00e9c\u00e9nat\" width=\"132\" height=\"94\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/liste3-check-gimp-70-1-300x212.jpg 300w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/liste3-check-gimp-70-1.jpg 508w\" sizes=\"(max-width: 132px) 100vw, 132px\" \/><strong>Le m\u00e9c\u00e9nat financier :<\/strong> le m\u00e9c\u00e9nat financier (ou en num\u00e9raire) consiste \u00e0 apporter un montant en num\u00e9raire \u00e0 un organisme apte \u00e0 recevoir un don.<\/li>\n<li><strong>Le m\u00e9c\u00e9nat de comp\u00e9tence\u00a0:<\/strong> le m\u00e9c\u00e9nat de comp\u00e9tence consiste, pour une entreprise, \u00e0 mettre \u00e0 disposition du personnel. Exemple : une soci\u00e9t\u00e9 de gardiennage qui met \u00e0 la disposition du b\u00e9n\u00e9ficiaire un salari\u00e9 de l\u2019entreprise pour un \u00e9v\u00e9nement.<\/li>\n<li><strong>Le m\u00e9c\u00e9nat en nature\u00a0:<\/strong> le m\u00e9c\u00e9nat en nature consiste \u00e0 mettre gracieusement \u00e0 disposition des biens mat\u00e9riels (inscrits \u00e0 l\u2019actif du bilan du m\u00e9c\u00e8ne), des locaux, des prestations de services ou des biens produits par l\u2019entreprise m\u00e9c\u00e8ne. Exemple : mise \u00e0 disposition gratuite d\u2019un local pour une association caritative.<\/li>\n<\/ol>\n<p style=\"text-align: justify;\">Les dons en nature et en comp\u00e9tence sont \u00e9valu\u00e9s par rapport au co\u00fbt r\u00e9el estim\u00e9 de la mise \u00e0 disposition d\u2019un bien, d\u2019un service ou de main d\u2019\u0153uvre.<\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #008000;\">\u00c0 quels organismes peut-on donner pour \u00eatre \u00e9ligible \u00e0 la r\u00e9duction d\u2019imp\u00f4t m\u00e9c\u00e9nat ?<\/span><\/h2>\n<p style=\"text-align: justify;\">D&rsquo;une mani\u00e8re g\u00e9n\u00e9rale, <strong>le don vers\u00e9 \u00e0 des organismes ou personnes ayant une activit\u00e9 d\u2019int\u00e9r\u00eat g\u00e9n\u00e9ral permet de b\u00e9n\u00e9ficier de la r\u00e9duction d\u2019imp\u00f4t m\u00e9c\u00e9nat.<\/strong> <a href=\"http:\/\/www.legifrance.gouv.fr\/affichCodeArticle.do?idArticle=LEGIARTI000021658127&amp;cidTexte=LEGITEXT000006069577\" target=\"_blank\" rel=\"noopener noreferrer\">L\u2019article 238 Bis du CGI<\/a> liste les organismes qui peuvent \u00eatre b\u00e9n\u00e9ficiaires d\u2019un don \u00e9ligible \u00e0 la r\u00e9duction d\u2019imp\u00f4t m\u00e9c\u00e9nat.<\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #008000;\">Qui est concern\u00e9 par la r\u00e9duction d\u2019imp\u00f4t m\u00e9c\u00e9nat\u00a0?<\/span><\/h2>\n<p style=\"text-align: justify;\"><strong><img decoding=\"async\" class=\" wp-image-11302 alignleft\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/esperance-300x200.jpg\" alt=\"esp\u00e9rance\" width=\"69\" height=\"46\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/esperance-300x200.jpg 300w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/esperance.jpg 538w\" sizes=\"(max-width: 69px) 100vw, 69px\" \/>Les entreprises assujetties \u00e0 l\u2019imp\u00f4t sur le revenu ou \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s<\/strong> qui effectuent un don aux \u0153uvres ou \u00e0 un organisme \u00e9ligible peuvent b\u00e9n\u00e9ficier de la r\u00e9duction d\u2019imp\u00f4t m\u00e9c\u00e9nat.<\/p>\n<p style=\"text-align: justify;\">Le b\u00e9n\u00e9ficiaire du don doit d\u00e9livrer \u00e0 l\u2019entreprise donatrice un re\u00e7u fiscal \u00e0 joindre \u00e0 la d\u00e9claration des revenus ou de r\u00e9sultats afin de justifier de la destination du don (CERFA 11580.03).<\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #008000;\">R\u00e9duction d\u2019imp\u00f4t m\u00e9c\u00e9nat\u00a0: calcul de l\u2019avantage<\/span><\/h2>\n<p style=\"text-align: justify;\"><strong><div class=\"encadre-style\">Attention : <\/strong>il ne faut pas confondre r\u00e9duction d\u2019imp\u00f4t et cr\u00e9dit d\u2019imp\u00f4t. La r\u00e9duction d\u2019imp\u00f4t permet de diminuer le montant de l\u2019imp\u00f4t d\u00fb, et, si le montant de la r\u00e9duction est sup\u00e9rieur au montant de l\u2019imp\u00f4t, il n\u2019est pas rembours\u00e9, mais sera report\u00e9 sur les impositions des 5 ann\u00e9es suivantes.<\/div><\/p>\n<p style=\"text-align: justify;\"><strong>La r\u00e9duction d\u2019imp\u00f4t m\u00e9c\u00e9nat est \u00e9gale \u00e0 60% des dons effectu\u00e9s, dans la limite de 5 pour mille du CA annuel.<\/strong><\/p>\n<p style=\"text-align: justify;\">Exemple : une soci\u00e9t\u00e9 A verse un don de 10.000\u20ac en 2014, son chiffre d\u2019affaires est de 750.000\u20ac. La r\u00e9duction d\u2019imp\u00f4t m\u00e9c\u00e9nat s\u2019\u00e9l\u00e8ve \u00e0 6.000\u20ac (10.000 * 60%).<\/p>\n<p style=\"text-align: justify;\">Le seuil de 5 pour mille est de 3.750\u20ac (750 000\/1000*5). La soci\u00e9t\u00e9 A ne pourra demander l\u2019imputation de la r\u00e9duction imp\u00f4t m\u00e9c\u00e9nat qu\u2019\u00e0 hauteur de 3 750 euros. La diff\u00e9rence (2.250\u20ac) s&rsquo;imputera sur les impositions des 5\u00a0 ann\u00e9es suivantes.<\/p>\n<p style=\"text-align: justify;\">Le <a href=\"https:\/\/www.impots.gouv.fr\/formulaire\/2069-m-fc-sd\/fiche-daide-au-calcul-reduction-dimpot-mecenat\" target=\"_blank\" rel=\"noopener noreferrer\">formulaire 2069-M-SD<\/a> permet \u00e0 l\u2019entreprise de d\u00e9clarer la r\u00e9duction d\u2019imp\u00f4t m\u00e9c\u00e9nat de chaque ann\u00e9e.<\/p>\n<p class=\"p1\"><b><div class=\"encadre-style\">La r\u00e9duction d\u2019imp\u00f4ts \u201cdons aux oeuvres\u201d \u00e9volue <\/b><\/p>\n<p class=\"p1\">Jusqu\u2019au 31\/12\/2018, les entreprises b\u00e9n\u00e9ficiaient de 60 % de r\u00e9duction d\u2019imp\u00f4t pour les dons aux associations d\u2019int\u00e9r\u00eat g\u00e9n\u00e9ral. Et ce, dans la limite de 0.5 % de leur chiffre d\u2019affaires annuel. Ce plafond excluait donc les soci\u00e9t\u00e9s ayant peu ou pas de chiffre d\u2019affaires, comme les holdings.<\/p>\n<p class=\"p2\">La loi de Finances 2019 \u00e0 fix\u00e9 un plafond alternatif de 10 000 \u20ac, port\u00e9 \u00e0 20 000 \u20ac par la loi de Finances 2020. Celle-ci abaisse par ailleurs le taux de r\u00e9duction d\u2019imp\u00f4t \u00e0 40% pour la quote-part des versements exc\u00e9dant 2 millions \u20ac. (\u00e0 l\u2019exception des dons \u00e0 des organismes d\u2019aide aux personnes en difficult\u00e9).<\/p>\n<p class=\"p2\">Les holdings peuvent donc maintenant donner jusqu\u2019\u00e0 20\u00a0000 \u20ac, soit 12\u00a0000 \u20ac de r\u00e9duction d\u2019imp\u00f4t, et cela m\u00eame si elles ne g\u00e9n\u00e8rent pas de chiffre d\u2019affaires.<\/div><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #008000;\">La comptabilisation de la r\u00e9duction d\u2019imp\u00f4t m\u00e9c\u00e9nat en comptabilit\u00e9<\/span><\/h2>\n<p style=\"text-align: justify;\">Les dons sont \u00e0 comptabiliser en charges d\u2019exploitation s\u2019ils sont fr\u00e9quents et en charges exceptionnelles dans le cas contraire.<\/p>\n<ul style=\"text-align: justify;\">\n<li><img loading=\"lazy\" decoding=\"async\" class=\"alignright wp-image-11200\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/03\/comptabilit\u00e9-9-300x173.jpg\" alt=\"comptabilit\u00e9 imp\u00f4t m\u00e9c\u00e9nat\" width=\"221\" height=\"127\" \/>charges d\u2019exploitation\u00a0: au d\u00e9bit du compte 623800 \u00ab\u00a0dons\u00a0\u00bb<\/li>\n<li>charges exceptionnelles\u00a0: au d\u00e9bit du compte 671300 \u00ab\u00a0dons\u00a0\u00bb<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">La comptabilisation de la r\u00e9duction d\u2019imp\u00f4t m\u00e9c\u00e9nat\u00a0:<\/p>\n<ul style=\"text-align: justify;\">\n<li>d\u00e9bit du compte 444 \u00ab\u00a0imp\u00f4t sur les soci\u00e9t\u00e9s\u00a0\u00bb<\/li>\n<li>cr\u00e9dit du compte 695 \u00ab\u00a0imp\u00f4t sur les soci\u00e9t\u00e9s\u00a0\u00bb<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\">Le montant du don effectivement vers\u00e9 au cours de l\u2019exercice fiscal n\u2019est pas une charge d\u00e9ductible du r\u00e9sultat fiscal de l\u2019entreprise s\u2019il permet de b\u00e9n\u00e9ficier de la r\u00e9duction d\u2019imp\u00f4t m\u00e9c\u00e9nat. Il faut donc penser \u00e0 le r\u00e9int\u00e9grer de mani\u00e8re extra-comptable sur la liasse fiscale.<\/div><\/p>\n<p style=\"text-align: justify;\"><span class=\"s1\">Pour plus d\u2019informations sur les cr\u00e9dits d\u2019imp\u00f4ts, retrouvez nos articles sur le blog de Valoxy :<\/span><\/p>\n<ul class=\"ul1\">\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/impot-societes-resultat-fiscal\/\"><span class=\"s3\">Imp\u00f4t sur les soci\u00e9t\u00e9s : le r\u00e9sultat fiscal<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/credits-dimpots-entreprise\/\"><span class=\"s3\">Entreprises\u00a0: les cr\u00e9dits d\u2019imp\u00f4ts \u00e0 ne pas rater\u00a0!<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/credit-impot-apprentissage\/\"><span class=\"s3\">Le cr\u00e9dit d\u2019imp\u00f4t apprentissage<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/quelles-differences-entre-deduction-reduction-et-credit-dimpot\/\" target=\"_self\" rel=\"noopener\">Quelles diff\u00e9rences entre d\u00e9duction, r\u00e9duction et cr\u00e9dit d\u2019imp\u00f4t ?<\/a><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/lcredit-impot-innovation-02132014avl1\/\"><span class=\"s3\">Le cr\u00e9dit imp\u00f4t innovation<\/span><\/a><\/span><span class=\"s2\"><span class=\"s3\"><br \/>\n<\/span><\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>La r\u00e9duction d&rsquo;imp\u00f4t \u00ab\u00a0m\u00e9c\u00e9nat\u00a0\u00bb permet \u00e0 une entreprise (le m\u00e9c\u00e8ne), de verser un don (sous plusieurs formes) et d\u2019obtenir en contrepartie un avantage fiscal sous la forme d\u2019une r\u00e9duction fiscale. Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France, explique&#8230;<\/p>\n","protected":false},"author":1,"featured_media":11089,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10,6],"tags":[],"class_list":["post-13048","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite","category-patrimoine"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>La r\u00e9duction d\u2019imp\u00f4t \u00ab m\u00e9c\u00e9nat \u00bb<\/title>\n<meta name=\"description\" content=\"Il est possible de r\u00e9duire son imposition gr\u00e2ce au cr\u00e9dit d&#039;imp\u00f4t m\u00e9c\u00e9nat. 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