{"id":13296,"date":"2016-03-28T00:30:12","date_gmt":"2016-03-27T22:30:12","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=13296"},"modified":"2025-07-18T16:17:09","modified_gmt":"2025-07-18T14:17:09","slug":"imposition-associations-gestion-desinteresse","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/imposition-associations-gestion-desinteresse\/","title":{"rendered":"L\u2019imposition des associations : la gestion d\u00e9sint\u00e9ress\u00e9e"},"content":{"rendered":"<p style=\"text-align: justify;\">L&rsquo;imposition des associations est li\u00e9e \u00e0 leur gestion d\u00e9sint\u00e9ress\u00e9e. Les associations (et plus g\u00e9n\u00e9ralement les organismes sans but lucratif) ne sont en pratique pas soumises aux imp\u00f4ts commerciaux. Cependant, <strong>cette exon\u00e9ration n\u2019est possible que sous certaines conditions relatives, d\u2019une part, \u00e0 leur gestion d\u00e9sint\u00e9ress\u00e9e, et, d\u2019autre part, au fait de ne pas concurrencer le secteur priv\u00e9.<\/strong><\/p>\n<p>Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts-de-France, analyse dans cet article les conditions de concurrence et de gestion qui caract\u00e9risent les associations.<\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\"> Les imp\u00f4ts commerciaux mentionn\u00e9s dans cet article sont : l\u2019Imp\u00f4t sur les Soci\u00e9t\u00e9s, la <a href=\"https:\/\/valoxy.org\/blog\/contribution-economique-territoriale\/\" target=\"_blank\" rel=\"noopener noreferrer\">Contribution Economique Territoriale<\/a>\u00a0et la <a href=\"https:\/\/valoxy.org\/blog\/tva-les-regimes-27082014avallau1\/\" target=\"_blank\" rel=\"noopener noreferrer\">Taxe sur la Valeur Ajout\u00e9e<\/a> <\/div><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #008000;\">La gestion d\u00e9sint\u00e9ress\u00e9e.<\/span><\/h2>\n<p style=\"text-align: justify;\">Le caract\u00e8re d\u00e9sint\u00e9ress\u00e9 de la gestion d\u2019une association sera av\u00e9r\u00e9 si :<\/p>\n<ul>\n<li style=\"text-align: justify;\">Elle est g\u00e9r\u00e9e par des b\u00e9n\u00e9voles n\u2019ayant aucun int\u00e9r\u00eat direct ou indirect dans le r\u00e9sultat de l\u2019association,<\/li>\n<li style=\"text-align: justify;\">Elle ne proc\u00e8de \u00e0 aucune distribution de b\u00e9n\u00e9fices sous quelque forme que ce soit,<\/li>\n<li style=\"text-align: justify;\">Ses membres ne se voient pas attribuer une part de l\u2019actif (sauf droit de reprise des apports).<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>Ces conditions sont cumulatives.<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>Sans remettre en cause le caract\u00e8re d\u00e9sint\u00e9ress\u00e9 de la gestion, il est toutefois possible, sous certaines conditions, pour un g\u00e9rant d&rsquo;association, d\u2019\u00eatre r\u00e9mun\u00e9r\u00e9, et ce malgr\u00e9 la premi\u00e8re condition.<\/strong><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #008000;\">La r\u00e9mun\u00e9ration des g\u00e9rants.<\/span><\/h2>\n<p style=\"text-align: justify;\">Concernant les r\u00e8gles relatives \u00e0 la r\u00e9mun\u00e9ration du g\u00e9rant, deux cas sont \u00e0 diff\u00e9rencier :<\/p>\n<ul>\n<li style=\"text-align: justify;\">le cas o\u00f9 l\u2019association dispose de ressources financi\u00e8res sup\u00e9rieures \u00e0 200 000 \u20ac<\/li>\n<li style=\"text-align: justify;\">et le cas o\u00f9 elle ne poss\u00e8de pas de telles ressources.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\"> <strong>La notion de ressource financi\u00e8re concerne l\u2019ensemble des montants vers\u00e9s \u00e0 l\u2019organisme, \u00e0 l&rsquo;exception de tous les versements effectu\u00e9s par les personnes de droit public\u00a0<\/strong> (Etat, Union europ\u00e9enne, Collectivit\u00e9s Territoriales\u2026). Ce montant est major\u00e9 des ressources des organismes \u00e0 but non lucratif affili\u00e9s \u00e0 l\u2019association <\/div><\/p>\n<p style=\"text-align: justify;\">Ainsi :<\/p>\n<ul>\n<li style=\"text-align: justify;\">Dans le cas o\u00f9 <strong>les ressources financi\u00e8res de l\u2019association sont comprises entre 200 000 \u20ac et 500 000 \u20ac,<\/strong> il est possible de r\u00e9mun\u00e9rer un g\u00e9rant dans la limite de de trois fois le plafond de la S\u00e9curit\u00e9 sociale.<\/li>\n<li style=\"text-align: justify;\">Si <strong>les ressources financi\u00e8res sont comprises entre 500 000 \u20ac et 1 000 000 \u20ac<\/strong>, il est possible de r\u00e9mun\u00e9rer deux g\u00e9rants (toujours dans la limite de trois fois le plafond de la S\u00e9curit\u00e9 sociale).<\/li>\n<li style=\"text-align: justify;\">Quand <strong>les ressources financi\u00e8res sont sup\u00e9rieures \u00e0 1 000 000 \u20ac<\/strong>, il est possible de r\u00e9mun\u00e9rer trois g\u00e9rants.<\/li>\n<li style=\"text-align: justify;\">Si <strong>les ressources financi\u00e8res sont inf\u00e9rieures \u00e0 200 000 \u20ac<\/strong>, il est possible de r\u00e9mun\u00e9rer autant de dirigeants que l\u2019on veut. (dans la limite de \u00be du SMIC).<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\"> Au niveau du traitement fiscal, dans les associations disposant de plus de 200 000 \u20ac de ressources financi\u00e8res, la r\u00e9mun\u00e9ration est trait\u00e9e fiscalement comme un salaire. Dans le cas contraire, elle sera impos\u00e9e dans la cat\u00e9gorie des BNC non professionnels <\/div><\/p>\n<p style=\"text-align: justify;\"><strong>Une association peut employer un salari\u00e9 sans que cela remette en cause son caract\u00e8re d\u00e9sint\u00e9ress\u00e9, \u00e0 condition que la r\u00e9mun\u00e9ration ne soit pas excessive.<\/strong><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #008000;\">La non-concurrence de l\u2019association vis-\u00e0-vis du secteur marchand.<\/span><\/h2>\n<p style=\"text-align: justify;\"><strong>Les associations ne doivent pas concurrencer directement le secteur marchand.<\/strong> La non imposition des associations est \u00e0 ce prix. Si tel \u00e9tait le cas, et afin d\u2019\u00e9viter la concurrence d\u00e9loyale, l\u2019association serait soumise aux imp\u00f4ts commerciaux. (Voir notre article <a href=\"https:\/\/valoxy.org\/blog\/la-fiscalite-de-lassociation\/\">La fiscalit\u00e9 de l\u2019association<\/a>). L\u2019appr\u00e9ciation de la concurrence s\u2019exprime par le biais de la r\u00e8gle des 4 P :<\/p>\n<h3 style=\"text-align: justify;\">Le Produit.<\/h3>\n<p style=\"text-align: justify;\">Ce premier crit\u00e8re consiste \u00e0 savoir si le produit propos\u00e9 par l\u2019association est aussi propos\u00e9 par le march\u00e9. L\u2019association doit plut\u00f4t chercher \u00e0 satisfaire des besoins non pris en compte par le march\u00e9., (ou de fa\u00e7on insuffisante).<\/p>\n<h3 style=\"text-align: justify;\">Le public.<\/h3>\n<p style=\"text-align: justify;\">Ce crit\u00e8re consiste \u00e0 appr\u00e9hender les personnes vis\u00e9es par l\u2019association. Il convient de se r\u00e9f\u00e9rer au public r\u00e9el de l\u2019activit\u00e9 (et non pas aux financeurs ou aux \u00e9ventuels b\u00e9n\u00e9ficiaires). Dans la mesure du possible, le public doit \u00eatre sp\u00e9cifique.<\/p>\n<h3 style=\"text-align: justify;\">Le Prix.<\/h3>\n<p style=\"text-align: justify;\">L\u2019association doit faciliter l\u2019acc\u00e8s du public \u00e0 ses biens ou services en proposant des prix nettement inf\u00e9rieurs \u00e0 ceux du secteur priv\u00e9.<\/p>\n<h3 style=\"text-align: justify;\">La Publicit\u00e9.<\/h3>\n<p style=\"text-align: justify;\">Le recours \u00e0 des pratiques commerciales est en principe un crit\u00e8re pour d\u00e9terminer l&rsquo;aspect lucratif. Cependant, il est possible pour une association d\u2019y avoir recours pour faire <a href=\"https:\/\/valoxy.org\/blog\/lappel-a-la-generosite-du-public-agp\/\">appel \u00e0 la g\u00e9n\u00e9rosit\u00e9 du public (AGP)<\/a>, ou si cette pratique fait partie d\u2019une campagne d\u2019information.<\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\"> Ces quatre crit\u00e8res sont analys\u00e9s par ordre d\u00e9croissant. <\/div><\/p>\n<p style=\"text-align: justify;\"><strong>L\u2019appr\u00e9ciation du caract\u00e8re d\u00e9sint\u00e9ress\u00e9 de l\u2019association est donc complexe et n\u00e9cessite de prendre en compte de nombreux crit\u00e8res.<\/strong> Cette d\u00e9marche est n\u00e9anmoins indispensable pour s\u2019assurer du bon fonctionnement de l\u2019association. La situation de l\u2019association vis-\u00e0-vis des imp\u00f4ts commerciaux ne s&rsquo;arr\u00eate cependant pas l\u00e0, car il reste encore \u00e0 analyser sa situation au regard de la franchise d\u2019imp\u00f4t.<\/p>\n<p class=\"p1\"><span class=\"s1\">Vous souhaitez plus d\u2019informations sur l&rsquo;imposition des associations ? Retrouvez nos articles sur le blog de Valoxy :<\/span><\/p>\n<ul class=\"ul1\">\n<li class=\"li2\"><span class=\"s2\"><b><\/b><a href=\"https:\/\/valoxy.org\/blog\/diriger-une-association\/\"><span class=\"s3\">Comment diriger une association ?<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s4\"><b><\/b><a href=\"https:\/\/valoxy.org\/blog\/embaucher-salarie-association-2\/\"><span class=\"s3\">Tout savoir sur l\u2019embauche dans une association<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s4\"><b><\/b><a href=\"https:\/\/valoxy.org\/blog\/declarer-son-association\/\"><span class=\"s3\">Les d\u00e9marches pour d\u00e9clarer son association !<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s4\"><b><\/b><a href=\"https:\/\/valoxy.org\/blog\/association-quel-interet\/\"><span class=\"s3\">La dissolution d&rsquo;une association\u00a0<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><a href=\"https:\/\/valoxy.org\/blog\/lappel-a-la-generosite-du-public-agp\/\">L\u2019appel \u00e0 la g\u00e9n\u00e9rosit\u00e9 du public (AGP)<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>L&rsquo;imposition des associations est li\u00e9e \u00e0 leur gestion d\u00e9sint\u00e9ress\u00e9e. Les associations (et plus g\u00e9n\u00e9ralement les organismes sans but lucratif) ne sont en pratique pas soumises aux imp\u00f4ts commerciaux. Cependant, cette exon\u00e9ration n\u2019est possible que sous certaines conditions relatives, d\u2019une part,&#8230;<\/p>\n","protected":false},"author":1,"featured_media":11747,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-13296","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>L\u2019imposition des associations : la gestion d\u00e9sint\u00e9ress\u00e9e | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"Les associations ne sont pas soumises aux imp\u00f4ts commerciaux \u00e0 condition de respecter des conditions li\u00e9es \u00e0 leur gestion d\u00e9sint\u00e9ress\u00e9e\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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