{"id":28710,"date":"2019-12-24T09:00:08","date_gmt":"2019-12-24T08:00:08","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=28710"},"modified":"2019-12-24T09:00:08","modified_gmt":"2019-12-24T08:00:08","slug":"credit-dimpot-en-faveur-des-metiers-dart","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/credit-dimpot-en-faveur-des-metiers-dart\/","title":{"rendered":"Cr\u00e9dit d\u2019imp\u00f4t \u00ab\u00a0m\u00e9tiers d\u2019art\u00a0\u00bb"},"content":{"rendered":"<p>Le cr\u00e9dit d\u2019imp\u00f4t en faveur des m\u00e9tiers d\u2019art est un dispositif qui vise \u00e0 favoriser les savoir-faire traditionnels dans l\u2019artisanat ou l\u2019industrie. Il a pour objectif d&rsquo;all\u00e9ger les co\u00fbts de conception de nouveaux produits. Il encourage l&rsquo;innovation et la cr\u00e9ation artisanale d\u2019excellence.<\/p>\n<p>Le cr\u00e9dit d\u2019imp\u00f4t en faveur des m\u00e9tiers d\u2019art est disponible jusqu&rsquo;au 31 d\u00e9cembre 2019. Quelles entreprises peuvent en b\u00e9n\u00e9ficier ? Sous quelles conditions ?<\/p>\n<p>Valoxy, cabinet d\u2019expertise comptable dans les Hauts de France, fait le point sur les conditions d\u2019\u00e9ligibilit\u00e9 et les d\u00e9penses \u00e0 retenir dans le calcul de ce cr\u00e9dit d\u2019imp\u00f4t.<\/p>\n<p>&nbsp;<\/p>\n<h2><strong>D\u00e9finition du cr\u00e9dit d&rsquo;imp\u00f4t \u00ab\u00a0m\u00e9tiers d&rsquo;art\u00a0\u00bb<\/strong><\/h2>\n<p>Les m\u00e9tiers d\u2019art regroupent les activit\u00e9s de cr\u00e9ation, de production, de transformation et de restauration. Ils sont exerc\u00e9s \u00e0 titre ind\u00e9pendant. Les m\u00e9tiers d\u2019art n\u00e9cessitent la ma\u00eetrise de gestes et de techniques traditionnelles ou innovantes. Ils touchent au travail de la mati\u00e8re, et comportent une\u00a0dimension artistique\u00a0importante.<\/p>\n<p>&nbsp;<\/p>\n<h2><strong>Conditions d\u2019\u00e9<\/strong><strong>ligibilit<\/strong><strong>\u00e9<\/strong><\/h2>\n<p>Ce cr\u00e9dit d\u2019imp\u00f4t est soumis \u00e0 plusieurs conditions. Pour pouvoir en b\u00e9n\u00e9ficier, il faut au moins remplir l\u2019un des crit\u00e8res suivants\u00a0:<\/p>\n<ul>\n<li>D\u00e9tenir le label \u201centreprise du patrimoine vivant\u201d (EPV), qui distingue les entreprises fran\u00e7aises aux savoir-faire artisanaux et industriels d\u2019excellence. Ce label est attribu\u00e9 pour une p\u00e9riode de 5 ans. Il repose sur la ma\u00eetrise de techniques traditionnelles ou de haute technicit\u00e9.<\/li>\n<li>Appartenir aux secteurs de l\u2019horlogerie, de la bijouterie, de la joaillerie, de l\u2019orf\u00e8vrerie, de la lunetterie, des arts de table, du jouet, de la facture instrumentale et de l\u2019ameublement. L&rsquo;arr\u00eat\u00e9 du 14 juin 2016 d\u00e9finit la nomenclature des activit\u00e9s et des produits concern\u00e9s.<\/li>\n<li>Les charges de personnel aff\u00e9rentes aux salari\u00e9s qui pratiquent un m\u00e9tier d\u2019artisanat d\u2019art doivent repr\u00e9senter au moins 30 % de la masse salariale totale. L&rsquo;arr\u00eat\u00e9 du 24 d\u00e9cembre 2015 \u00e9num\u00e8re les m\u00e9tiers d\u2019art concern\u00e9s.<\/li>\n<\/ul>\n<p>Depuis le 1<sup>er<\/sup> janvier 2017, les entreprises qui exercent dans le domaine de la restauration du patrimoine peuvent b\u00e9n\u00e9ficier \u00e9galement de ce cr\u00e9dit d\u2019imp\u00f4t.<\/p>\n<ul>\n<li>Elles doivent employer des salari\u00e9s ma\u00eetrisant une technique ou un savoir-faire dans la restauration du patrimoine.<\/li>\n<li>Les charges sociales des salari\u00e9s doivent \u00eatre affect\u00e9es \u00e0 la cr\u00e9ation d\u2019ouvrages uniques ou en petite s\u00e9rie.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h2><strong>Les d\u00e9penses d\u00e9ductibles<\/strong><\/h2>\n<p>Diff\u00e9rentes d\u00e9penses sont \u00e9ligibles au calcul du cr\u00e9dit d\u2019imp\u00f4t\u00a0:<\/p>\n<ul>\n<li>Frais de d\u00e9penses graphiques et mod\u00e8les, dans la limite de 60\u00a0000 \u20ac par an,<\/li>\n<li>Frais de d\u00e9p\u00f4ts graphiques et mod\u00e8les li\u00e9s aux nouveaux produits,<\/li>\n<li>Dotation aux amortissements des charges de conception de nouveaux produits et r\u00e9alisation de prototypes immobilis\u00e9es \u00e0 l\u2019actif de l\u2019entreprise,<\/li>\n<li>Frais li\u00e9s \u00e0 l\u2019\u00e9laboration de nouvelles collections sous-trait\u00e9es \u00e0 des stylistes ou des bureaux de style externes,<\/li>\n<li>Charges sociales et salaires affect\u00e9s \u00e0 la cr\u00e9ation d\u2019ouvrages r\u00e9alis\u00e9s en un seul exemplaire ou en petite s\u00e9rie. Ces ouvrages doivent n\u00e9cessiter la cr\u00e9ation d\u2019un plan, d\u2019une maquette, ou d\u2019un prototype, et ne doivent pas figurer \u00e0 l\u2019identique dans les cr\u00e9ations pr\u00e9c\u00e9dentes de l\u2019entreprise.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h2><strong>Montant du cr\u00e9dit d<\/strong><strong>\u2019<\/strong><strong>imp\u00f4t \u00ab\u00a0m\u00e9tiers d&rsquo;art\u00a0\u00bb<\/strong><\/h2>\n<p>Le cr\u00e9dit d\u2019imp\u00f4t des m\u00e9tiers d\u2019art repr\u00e9sente 10 % des d\u00e9penses list\u00e9es ci-dessus. On peut y ajouter les d\u00e9penses de protection juridique des nouveaux concepts, au travers du d\u00e9p\u00f4t de brevet. (Voir notre article <a href=\"https:\/\/valoxy.org\/blog\/depot-brevet\/\">Le d\u00e9p\u00f4t de brevet<\/a>)<\/p>\n<p>Ce cr\u00e9dit d\u2019imp\u00f4t s&rsquo;\u00e9l\u00e8ve \u00e0 15 % des d\u00e9penses pour les entreprises disposant du label EPV (entreprise du patrimoine vivant).<\/p>\n<p><strong>Cependant ce cr\u00e9<\/strong><strong>dit<\/strong> <strong>d<\/strong><strong>\u2019<\/strong><strong>imp\u00f4<\/strong><strong>t est plafonn\u00e9 \u00e0 <\/strong><strong>30<\/strong><strong>.<\/strong><strong>000<\/strong><strong> \u20ac par an par entreprise.<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h2><strong>Imputation du cr\u00e9dit d<\/strong><strong>\u2019<\/strong><strong>imp\u00f4t<\/strong><\/h2>\n<p>Le cr\u00e9dit d\u2019imp\u00f4t s\u2019applique \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s de l\u2019entreprise. Si le montant de l\u2019imp\u00f4t est inf\u00e9rieur au montant du cr\u00e9dit, l\u2019entreprises peut demander le remboursement de l\u2019exc\u00e9dent avec l\u2019imprim\u00e9 fiscal N\u00b0 2573-SD<\/p>\n<p>&nbsp;<\/p>\n<h2><strong>En conclusion<\/strong><\/h2>\n<p>Le cr\u00e9dit d\u2019imp\u00f4t en faveur des m\u00e9tiers d\u2019art permet de r\u00e9duire les co\u00fbts de fabrication des nouveaux produits, et notamment les co\u00fbts salariaux. Il permet aussi d\u2019aider et de d\u00e9fendre (un tant soit peu) des entreprises qui participent au rayonnement de la France. Les \u201cm\u00e9tiers d\u2019art\u201d sont en effet un tr\u00e9sor culturel et \u00e9conomique.<\/p>\n<p>La date limite du 31 D\u00e9cembre 2019 pour en b\u00e9n\u00e9ficier, son plafond limit\u00e9 \u00e0 30.000 euros, l\u2019exclusion des auto et micro entrepreneurs de son champ d\u2019application, et la prise en compte des temps de production (et non de cr\u00e9ation) en font cependant un outil perfectible.<\/p>\n<p>Cet article vous a int\u00e9ress\u00e9 ? Dites le nous dans les commentaires ci-dessous ! Et retrouvez nos articles sur les cr\u00e9dits d\u2019imp\u00f4ts sur le blog de Valoxy :<\/p>\n<ul>\n<li><a href=\"https:\/\/valoxy.org\/blog\/credits-dimpots-entreprise\/\">Entreprises: les cr\u00e9dits d\u2019imp\u00f4ts \u00e0 ne pas rater\u00a0!<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/lcredit-impot-innovation-02132014avl1\/\">Le cr\u00e9dit imp\u00f4t innovation<\/a><\/li>\n<li class=\"li1\"><span class=\"s1\"><a href=\"https:\/\/valoxy.org\/blog\/credit-impot-apprentissage\/\"><span class=\"s2\">cr\u00e9dit d\u2019imp\u00f4t apprentissage<\/span><\/a><\/span><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/le-credit-dimpot-formation-chef-dentreprise\/\">Le cr\u00e9dit d\u2019imp\u00f4t formation chef d\u2019entreprise<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Le cr\u00e9dit d\u2019imp\u00f4t en faveur des m\u00e9tiers d\u2019art est un dispositif qui vise \u00e0 favoriser les savoir-faire traditionnels dans l\u2019artisanat ou l\u2019industrie. Il a pour objectif d&rsquo;all\u00e9ger les co\u00fbts de conception de nouveaux produits. Il encourage l&rsquo;innovation et la cr\u00e9ation&#8230;<\/p>\n","protected":false},"author":1,"featured_media":28756,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-28710","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-comptabilite"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Cr\u00e9dit d\u2019imp\u00f4t &quot;m\u00e9tiers d\u2019art&quot; | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"Le cr\u00e9dit d\u2019imp\u00f4t &quot;m\u00e9tiers d\u2019art&quot; est un dispositif qui vise \u00e0 favoriser les savoir-faire traditionnels dans l\u2019artisanat ou l\u2019industrie.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/valoxy.org\/blog\/credit-dimpot-en-faveur-des-metiers-dart\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cr\u00e9dit d\u2019imp\u00f4t &quot;m\u00e9tiers d\u2019art&quot; | Blog Valoxy - Expertise comptable\" \/>\n<meta property=\"og:description\" content=\"Le cr\u00e9dit d\u2019imp\u00f4t &quot;m\u00e9tiers d\u2019art&quot; est un dispositif qui vise \u00e0 favoriser les savoir-faire traditionnels dans l\u2019artisanat ou l\u2019industrie.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/valoxy.org\/blog\/credit-dimpot-en-faveur-des-metiers-dart\/\" \/>\n<meta property=\"og:site_name\" content=\"Blog Valoxy - Expertise comptable\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/Valoxy\" \/>\n<meta property=\"article:published_time\" content=\"2019-12-24T08:00:08+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2019\/12\/credit-impot-metiers-dart-1-e1620200393376-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"700\" \/>\n\t<meta property=\"og:image:height\" content=\"525\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Expert-comptable Valoxy\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Expert-comptable Valoxy\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/valoxy.org\/blog\/credit-dimpot-en-faveur-des-metiers-dart\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/valoxy.org\/blog\/credit-dimpot-en-faveur-des-metiers-dart\/\"},\"author\":{\"name\":\"Expert-comptable Valoxy\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a\"},\"headline\":\"Cr\u00e9dit d\u2019imp\u00f4t \u00ab\u00a0m\u00e9tiers d\u2019art\u00a0\u00bb\",\"datePublished\":\"2019-12-24T08:00:08+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/valoxy.org\/blog\/credit-dimpot-en-faveur-des-metiers-dart\/\"},\"wordCount\":911,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/credit-dimpot-en-faveur-des-metiers-dart\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2019\/12\/credit-impot-metiers-dart-1-e1620200393376-1.jpg\",\"articleSection\":[\"Comptabilit\u00e9\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/valoxy.org\/blog\/credit-dimpot-en-faveur-des-metiers-dart\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/valoxy.org\/blog\/credit-dimpot-en-faveur-des-metiers-dart\/\",\"url\":\"https:\/\/valoxy.org\/blog\/credit-dimpot-en-faveur-des-metiers-dart\/\",\"name\":\"Cr\u00e9dit d\u2019imp\u00f4t \\\"m\u00e9tiers d\u2019art\\\" | Blog Valoxy - 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