{"id":1914,"date":"2022-09-22T19:17:43","date_gmt":"2022-09-22T17:17:43","guid":{"rendered":"https:\/\/2022.devartistics.com\/achat-dart-et-defiscalisation\/"},"modified":"2023-12-20T19:12:07","modified_gmt":"2023-12-20T18:12:07","slug":"achat-dart-et-defiscalisation","status":"publish","type":"page","link":"https:\/\/artistics.com\/fr\/achat-dart-et-defiscalisation\/","title":{"rendered":"Achat d&rsquo;art et d\u00e9fiscalisation"},"content":{"rendered":"<h2 class=\"wp-block-heading\" id=\"h-achat-d-art-et-defiscalisation-pour-les-entreprises-exploitant-en-france\">Achat d\u2019art et d\u00e9fiscalisation pour les entreprises exploitant en France<\/h2><div style=\"height:35px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div><p>Acquisition d\u2019\u0153uvres d\u2019artistes vivants par des entreprises et professions lib\u00e9rales<\/p><p>L\u2019article 238bis AB du CGI pr\u00e9cise que : \u00ab&nbsp;Les entreprises qui ach\u00e8tent, \u00e0 compter du 1er janvier 2002 et avant le 31 d\u00e9cembre 2025, des \u0153uvres originales d&rsquo;artistes vivants et les inscrivent \u00e0 un compte d&rsquo;actif immobilis\u00e9 peuvent d\u00e9duire du r\u00e9sultat de l&rsquo;exercice d&rsquo;acquisition et des quatre ann\u00e9es suivantes, par fractions \u00e9gales, une somme \u00e9gale au prix d&rsquo;acquisition.&nbsp;\u00bb<\/p><p>Par ailleurs, l&rsquo;article 238 bis du CGI stipule : \u00ab\u00a0Pour le calcul du montant de la r\u00e9duction d&rsquo;imp\u00f4t, l&rsquo;ensemble des versements y ouvrant droit en application du pr\u00e9sent article sont retenus dans la limite de 20 000 \u20ac ou de 5 pour mille du chiffre d&rsquo;affaires lorsque ce dernier montant est plus \u00e9lev\u00e9.\u00a0\u00bb<\/p><p><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000046868630\" rel=\"nofollow\">Cliquez ici pour consulter l&rsquo;article correspondant du CGI<\/a><\/p><p>Cet avantage fiscal est conditionn\u00e9 par 4 \u00e9l\u00e9ments :<\/p><ul class=\"wp-block-list\"><li>Les \u0153uvres acquises doivent \u00eatre inscrites \u00e0 un compte d\u2019actifs immobilis\u00e9s.<\/li>\n\n<li>La d\u00e9duction effectu\u00e9e au titre de chaque exercice ne doit pas exc\u00e9der 0,5 % du chiffre d\u2019affaires de l\u2019ann\u00e9e.<\/li>\n\n<li>L\u2019\u0153uvre doit \u00eatre expos\u00e9e durant les 5 ann\u00e9es, dans un lieu librement accessible aux employ\u00e9s et aux visiteurs de l\u2019entreprise.<\/li>\n\n<li>L\u2019entreprise doit inscrire \u00e0 un compte de r\u00e9serve sp\u00e9ciale au passif du bilan une somme \u00e9gale \u00e0 la d\u00e9duction op\u00e9r\u00e9e, sachant que cette somme sera r\u00e9int\u00e9gr\u00e9e au r\u00e9sultat imposable en cas de changements d\u2019affectation ou de cession de l\u2019\u0153uvre ou de pr\u00e9l\u00e8vement sur le compte de r\u00e9serve.<\/li><\/ul><div style=\"height:35px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div><h2 class=\"wp-block-heading\" id=\"h-achat-d-art-et-defiscalisation-pour-les-particuliers-ayant-leur-domicile-fiscal-en-france\">Achat d\u2019art et d\u00e9fiscalisation pour les particuliers ayant leur domicile fiscal en France<\/h2><div style=\"height:35px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div><p>Les \u0153uvres d\u2019art ne sont pas soumises \u00e0 l\u2019IFI (imp\u00f4t sur la fortune immobili\u00e8re). Les \u0153uvres d\u2019art qui permettent de b\u00e9n\u00e9ficier des avantages fiscaux sont list\u00e9es dans <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006298775\/1995-10-27\" rel=\"nofollow\">article 98 A du code g\u00e9n\u00e9ral des imp\u00f4ts<\/a>.<\/p><div style=\"height:35px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>","protected":false},"excerpt":{"rendered":"<p>Achat d\u2019art et d\u00e9fiscalisation pour les entreprises exploitant en France Acquisition d\u2019\u0153uvres d\u2019artistes vivants par des entreprises et professions lib\u00e9rales L\u2019article 238bis AB du CGI pr\u00e9cise que : \u00ab&nbsp;Les entreprises qui ach\u00e8tent, \u00e0 compter du 1er janvier 2002 et avant le 31 d\u00e9cembre 2025, des \u0153uvres originales d&rsquo;artistes vivants et les inscrivent \u00e0 un compte [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"class_list":["post-1914","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.3 (Yoast SEO v27.3) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Achat d&#039;art et d\u00e9fiscalisation | Artistics<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/artistics.com\/fr\/achat-dart-et-defiscalisation\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Achat d&#039;art et d\u00e9fiscalisation\" \/>\n<meta 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