{"id":70683,"date":"2024-12-19T15:10:28","date_gmt":"2024-12-19T14:10:28","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=70683"},"modified":"2025-07-18T14:02:12","modified_gmt":"2025-07-18T12:02:12","slug":"la-fiscalite-de-lassociation","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/la-fiscalite-de-lassociation\/","title":{"rendered":"La fiscalit\u00e9 de l\u2019association"},"content":{"rendered":"\n<p>La notion de \u00ab&nbsp;gestion d\u00e9sint\u00e9ress\u00e9e&nbsp;\u00bb est indispensable pour qualifier une association. Ce crit\u00e8re, s\u2019il est respect\u00e9, permettra avec d\u2019autres d\u2019appr\u00e9hender la fiscalit\u00e9 de l\u2019association, et la fera b\u00e9n\u00e9ficier d\u2019une franchise d\u2019imposition sur ses \u00e9ventuelles activit\u00e9s lucratives.<\/p>\n\n\n\n<p>Valoxy, cabinet d\u2019expertise comptable dans les Hauts de France, revient dans cet article sur la fiscalit\u00e9 de l&rsquo;association, et les imp\u00f4ts commerciaux (l\u2019Imp\u00f4t sur les Soci\u00e9t\u00e9s, la TVA et la Contribution Economique Territoriale) dus.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Principe<\/strong><strong><\/strong><\/h2>\n\n\n\n<p>Les associations \u00e0 but non lucratif relevant de la loi de 1901 ne sont pas soumises aux imp\u00f4ts commerciaux. Elles sont donc exon\u00e9r\u00e9es de TVA, d\u2019imp\u00f4t sur les soci\u00e9t\u00e9s (IS) et de la Contribution Economique Territoriale (CET).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Conditions de l\u2019exon\u00e9ration<\/strong><strong><\/strong><\/h2>\n\n\n\n<p>Pour b\u00e9n\u00e9ficier de ce r\u00e9gime, il faut cependant respecter certaines conditions&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>La gestion de l\u2019association&nbsp;<strong>doit <\/strong><strong>\u00ea<\/strong><strong>tre d\u00e9<\/strong><strong>sint<\/strong><strong>\u00e9<\/strong><strong>ress<\/strong><strong>\u00e9<\/strong><strong>e<\/strong><strong>.<\/strong><strong> <\/strong>(Les r\u00e9mun\u00e9rations \u00e9ventuelles du pr\u00e9sident et des membres de l\u2019association sont alors \u00e9tudi\u00e9es),<\/li>\n\n\n\n<li>L\u2019activit\u00e9 lucrative de l\u2019association ne doit pas concurrencer les entreprises du m\u00eame secteur marchand.<\/li>\n<\/ul>\n\n\n\n<p>Afin de v\u00e9rifier ce dernier point, il est n\u00e9cessaire de <strong>respecter la r\u00e8gle des 4P<\/strong> :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Le <strong>Produit&nbsp;<\/strong>: l\u2019association doit satisfaire un besoin qui n\u2019est pas pris en compte par le secteur marchand ou qui l\u2019est de fa\u00e7on peu satisfaisante,<\/li>\n\n\n\n<li>Le <strong>Public<\/strong> vis\u00e9&nbsp;: son activit\u00e9 doit s\u2019adresser principalement \u00e0 des personnes justifiant l\u2019attribution d\u2019avantages particuliers au vu de leur situation \u00e9conomique et sociale (public d\u00e9favoris\u00e9),<\/li>\n\n\n\n<li>Le <strong>Prix<\/strong>&nbsp;: il doit \u00eatre nettement inf\u00e9rieur \u00e0 celui pratiqu\u00e9 par les entreprises commerciales pour des services ou des produits similaires. Cette condition peut \u00eatre remplie lorsque l\u2019association pratique des tarifs modul\u00e9s en fonction de la situation des clients,<\/li>\n\n\n\n<li>La <strong>Publicit\u00e9<\/strong>&nbsp;: elle ne doit pas diffuser un contenu similaire \u00e0 la publicit\u00e9 traditionnelle. L\u2019information diffus\u00e9e ne doit ainsi pas s\u2019apparenter \u00e0 de la publicit\u00e9 commerciale. Le support doit tenir compte du public vis\u00e9.<\/li>\n<\/ul>\n\n\n\n<p>Ces conditions ont \u00e9t\u00e9 class\u00e9es par ordre d\u2019importance d\u00e9croissante. Il faut ainsi examiner d\u2019abord <strong>le produit<\/strong>, puis <strong>le public<\/strong>, ensuite <strong>le prix<\/strong> et enfin <strong>la publicit<\/strong><strong>\u00e9<\/strong>. Ainsi, le seul crit\u00e8re de la publicit\u00e9 ne peut pas d\u00e9terminer si l\u2019activit\u00e9 lucrative concurrence le secteur marchand.<\/p>\n\n\n\n<p>En cas de doute, et afin de trancher, l\u2019association peut interroger l\u2019administration via un <a href=\"https:\/\/valoxy.org\/blog\/quest-ce-que-le-rescrit\/\">rescrit<\/a> pour conna\u00eetre pr\u00e9cis\u00e9ment l\u2019application de cette r\u00e8gle fiscale.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Cas de l\u2019activit\u00e9 \u00e9conomique accessoire<\/strong><strong><\/strong><\/h2>\n\n\n\n<p>Quand l\u2019association exerce une activit\u00e9 \u00e9conomique lucrative <strong>accessoire<\/strong>, elle peut tout de m\u00eame \u00eatre exon\u00e9r\u00e9e des imp\u00f4ts commerciaux. C\u2019est ce qu\u2019on appelle la <strong>franchise d<\/strong><strong>\u2019<\/strong><strong>imposition des associations.<\/strong><\/p>\n\n\n\n<p>Cette exon\u00e9ration se fait, elle aussi sous conditions :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Les&nbsp;activit\u00e9s non lucratives de l\u2019association doivent \u00eatre significativement pr\u00e9pond\u00e9rantes,<\/li>\n\n\n\n<li>Les&nbsp;recettes d\u2019exploitation encaiss\u00e9es par l\u2019association au titre de ces activit\u00e9s lucratives ne doivent pas exc\u00e9der 78 596 \u20ac (en 2024). Attention, ce seuil s\u2019appr\u00e9cie HT et par ann\u00e9e civile, et non par exercice comptable.<\/li>\n\n\n\n<li>Et toujours avec une gestion de l\u2019association&nbsp;<strong>d<\/strong><strong>\u00e9<\/strong><strong>sint<\/strong><strong>\u00e9<\/strong><strong>ress<\/strong><strong>\u00e9<\/strong><strong>e<\/strong><strong>.<\/strong><\/li>\n<\/ul>\n\n\n\n<p>Sont donc exclues de ce seuil, les <a href=\"https:\/\/valoxy.org\/blog\/quest-ce-quune-subvention\/\">subventions<\/a>, les recettes exceptionnelles, les recettes financi\u00e8res, ainsi que les recettes de six manifestations de soutien ou de bienfaisance par an.<\/p>\n\n\n\n<p>Si l\u2019association r\u00e9unit ces 3 conditions, elle est alors exon\u00e9r\u00e9e des 3 imp\u00f4ts commerciaux.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>L<\/strong><strong>\u2019<\/strong><strong>imposition des activit\u00e9<\/strong><strong>s lucratives&nbsp;:<\/strong><strong><\/strong><\/h2>\n\n\n\n<p>Si les activit\u00e9s lucratives d\u2019une association d\u00e9passent le seuil de 78 596 \u20ac (en 2024), l\u2019association peut \u00e9ventuellement sectoriser ses activit\u00e9s, c\u2019est-\u00e0-dire s\u00e9parer ses activit\u00e9s lucratives de ses activit\u00e9s non lucratives en tenant une <a href=\"https:\/\/valoxy.org\/blog\/comptabilite-analytique-definition-explication-28082014avallau1\/\">comptabilit\u00e9 analytique<\/a>. La mise en place de la sectorisation n\u2019est cependant possible que si deux conditions sont remplies&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Les activit\u00e9s lucratives sont dissociables des activit\u00e9s non lucratives,<\/li>\n\n\n\n<li>Les activit\u00e9s non lucratives sont significativement non pr\u00e9pond\u00e9rantes.<\/li>\n<\/ul>\n\n\n\n<p>Dans ce cas l\u2019IS, la TVA et la CET ne seront dus que sur l\u2019activit\u00e9 lucrative de l\u2019association.<\/p>\n\n\n\n<p>Il convient n\u00e9anmoins de s\u2019interroger sur la pertinence de la sectorisation des activit\u00e9s, car, dans le cas o\u00f9 l\u2019activit\u00e9 n\u2019est pas sectoris\u00e9e, les d\u00e9ficits d\u2019une activit\u00e9 viendront s\u2019imputer sur les b\u00e9n\u00e9fices d\u2019une autre. La sectorisation fait perdre cet avantage.<\/p>\n\n\n\n<p>Enfin,&nbsp;il est \u00e9galement possible de filialiser l\u2019activit\u00e9 lucrative dans une soci\u00e9t\u00e9 unipersonnelle via un apport partiel d\u2019actif.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Les exon\u00e9rations propres <\/strong><strong>\u00e0 <\/strong><strong>chaque imp<\/strong><strong>\u00f4t<\/strong><strong><\/strong><\/h2>\n\n\n\n<p>Certaines activit\u00e9s sont sp\u00e9cifiquement exon\u00e9r\u00e9es de certains imp\u00f4ts. Ainsi, sont exon\u00e9r\u00e9s de TVA&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Les organismes sportifs, culturels ou socio-\u00e9ducatifs lorsque les recettes sont r\u00e9alis\u00e9es au profit des membres,<\/li>\n\n\n\n<li>Les associations \u00e0 caract\u00e8re social ou philanthropique.<\/li>\n<\/ul>\n\n\n\n<p>Pour en b\u00e9n\u00e9ficier, l\u00e0 encore, la gestion de l\u2019association doit \u00eatre d\u00e9sint\u00e9ress\u00e9e.<\/p>\n\n\n\n<p>Cet article sur la fiscalit\u00e9 de l&rsquo;association n\u2019a pas vocation \u00e0 pr\u00e9senter l\u2019ensemble des exon\u00e9rations propres \u00e0 chaque imp\u00f4t mais \u00e0 rappeler que le CGI pr\u00e9voit un certain nombre de sp\u00e9cificit\u00e9s qui ne doivent pas \u00eatre oubli\u00e9es lorsque l\u2019on \u00e9tudie la fiscalit\u00e9 des associations.<\/p>\n\n\n\n<p>Pour plus d\u2019informations sur les associations, retrouvez nos articles sur le blog de Valoxy :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/valoxy.org\/blog\/comptabilite-dune-association\/\">La comptabilit\u00e9 d\u2019une association<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/valoxy.org\/blog\/association-quel-interet\/\">La dissolution d&rsquo;une association&nbsp;<\/a><\/li>\n\n\n\n<li><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\n\n\n<li><a href=\"https:\/\/valoxy.org\/blog\/diriger-une-association\/\">Comment diriger une association ?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/valoxy.org\/blog\/declarer-son-association\/\">Les d\u00e9marches pour d\u00e9clarer son association !<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/valoxy.org\/blog\/embaucher-salarie-association-2\/\"><\/a><a href=\"https:\/\/valoxy.org\/blog\/comptabilite-de-tresorerie-ou-dengagement\/\">Comptabilit\u00e9 de tr\u00e9sorerie ou d\u2019engagement&nbsp;?<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>La notion de \u00ab&nbsp;gestion d\u00e9sint\u00e9ress\u00e9e&nbsp;\u00bb est indispensable pour qualifier une association. Ce crit\u00e8re, s\u2019il est respect\u00e9, permettra avec d\u2019autres d\u2019appr\u00e9hender la fiscalit\u00e9 de l\u2019association, et la fera b\u00e9n\u00e9ficier d\u2019une franchise d\u2019imposition sur ses \u00e9ventuelles activit\u00e9s lucratives. Valoxy, cabinet d\u2019expertise comptable&#8230;<\/p>\n","protected":false},"author":1,"featured_media":70684,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-70683","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>La fiscalit\u00e9 de l\u2019association | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"La fiscalit\u00e9 de l\u2019association d\u00e9pend du respect de plusieurs crit\u00e8res, et lui fait b\u00e9n\u00e9ficier d\u2019une franchise sur ses activit\u00e9s lucratives.\" \/>\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\/la-fiscalite-de-lassociation\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La fiscalit\u00e9 de l\u2019association | Blog Valoxy - 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