{"id":1988,"date":"2022-04-01T05:45:00","date_gmt":"2022-04-01T03:45:00","guid":{"rendered":"https:\/\/www.secvergnaud.com\/index.php\/les-infos-du-jour\/associations-toujours-exonerees-dimpots\/"},"modified":"2022-04-01T05:45:00","modified_gmt":"2022-04-01T03:45:00","slug":"associations-toujours-exonerees-dimpots","status":"publish","type":"weblex-importer-post","link":"https:\/\/www.secvergnaud.com\/index.php\/les-infos-du-jour\/associations-toujours-exonerees-dimpots\/","title":{"rendered":"Associations : toujours exon\u00e9r\u00e9es d\u2019imp\u00f4ts ?"},"content":{"rendered":"<div>\n<h2> Franchise des imp\u00f4ts commerciaux : le seuil 2022<\/h2>\n<p>En principe, les associations \u00e0 but non lucratif \u00e9chappent aux imp\u00f4ts commerciaux, \u00e0 condition de remplir les crit\u00e8res de non-lucrativit\u00e9.<\/p>\n<p>Toutefois, \u00e0 c\u00f4t\u00e9 de leur activit\u00e9 non lucrative, certaines peuvent exercer une activit\u00e9 lucrative dite accessoire. Dans cette hypoth\u00e8se, elles pourront tout de m\u00eame \u00e9chapper aux imp\u00f4ts commerciaux (imp\u00f4t sur les soci\u00e9t\u00e9s, TVA et contribution \u00e9conomique territoriale) si les revenus tir\u00e9s de l\u2019activit\u00e9 lucrative accessoire n\u2019exc\u00e8dent pas une limite fix\u00e9e \u00e0 73 518 \u20ac pour 2022.<\/p>\n<p>Rappelons que pour b\u00e9n\u00e9ficier de cette franchise, les associations concern\u00e9es doivent remplir les conditions suivantes :<\/p>\n<ul>\n<li>leur gestion doit \u00eatre d\u00e9sint\u00e9ress\u00e9e ;<\/li>\n<li>leurs activit\u00e9s non lucratives doivent rester significativement pr\u00e9pond\u00e9rantes ;<\/li>\n<li>le montant des recettes d\u2019exploitation encaiss\u00e9es au cours de l\u2019ann\u00e9e civile provenant des activit\u00e9s lucratives accessoires ne doit pas d\u00e9passer 73 518 \u20ac.<\/li>\n<\/ul>\n<p><span style=\"text-decoration: underline\">Source<\/span> : Actualit\u00e9 Bofip-Imp\u00f4ts du 23\/03\/2022<\/p>\n<p><a title=\"WebLex - Associations : toujours exon\u00e9r\u00e9es d\u2019imp\u00f4ts ?\" href=\"https:\/\/www.weblex.fr\/weblex-actualite\/associations-toujours-exonerees-dimpots\" target=\"_blank\" rel=\"noopener\">Associations : toujours exon\u00e9r\u00e9es d\u2019imp\u00f4ts ?<\/a> \u00a9 Copyright WebLex &#8211; 2022<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Le seuil de la franchise permettant aux associations \u00e0 but non lucratif exer\u00e7ant une activit\u00e9 lucrative accessoire d\u2019\u00e9chapper aux imp\u00f4ts commerciaux est revaloris\u00e9. A combien est-il fix\u00e9 pour 2022 ?<\/p>\n","protected":false},"featured_media":1989,"template":"","weblex-importer-activity":[],"weblex-importer-category":[62,66],"weblex-importer-tag":[61],"weblex-importer-keyword":[],"_links":{"self":[{"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-post\/1988"}],"collection":[{"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-post"}],"about":[{"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/types\/weblex-importer-post"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/media\/1989"}],"wp:attachment":[{"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/media?parent=1988"}],"wp:term":[{"taxonomy":"weblex-importer-activity","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-activity?post=1988"},{"taxonomy":"weblex-importer-category","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-category?post=1988"},{"taxonomy":"weblex-importer-tag","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-tag?post=1988"},{"taxonomy":"weblex-importer-keyword","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-keyword?post=1988"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}