{"id":10122,"date":"2024-05-03T00:00:00","date_gmt":"2024-05-02T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/impot-sur-les-societes-et-depenses-deductibles-ou-est-linteret-de-lentreprise\/"},"modified":"2024-05-03T00:00:00","modified_gmt":"2024-05-02T22:00:00","slug":"impot-sur-les-societes-et-depenses-deductibles-ou-est-linteret-de-lentreprise","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/impot-sur-les-societes-et-depenses-deductibles-ou-est-linteret-de-lentreprise\/","title":{"rendered":"Imp\u00f4t sur les soci\u00e9t\u00e9s et d\u00e9penses d\u00e9ductibles : o\u00f9 est l\u2019int\u00e9r\u00eat de l\u2019entreprise ?"},"content":{"rendered":"<p>Une soci\u00e9t\u00e9 paie (et d\u00e9duit) le montant des loyers pour la location d\u2019un appartement de luxe en plein c\u0153ur de Paris. Des d\u00e9penses qui n\u2019ont rien \u00e0 voir avec l\u2019activit\u00e9 de la soci\u00e9t\u00e9, donc non d\u00e9ductibles, selon l\u2019administration. Qu\u2019elle utilise pourtant \u00e0 des fins professionnelles, conteste la soci\u00e9t\u00e9. Verdict ?<\/p>\n<h2>Location d\u2019un appartement de luxe : une d\u00e9pense professionnelle ?<\/h2>\n<p>Au cours d\u2019un contr\u00f4le fiscal, l\u2019administration constate qu\u2019une soci\u00e9t\u00e9 qui exerce une activit\u00e9 de vente et de location de mat\u00e9riel de construction paie des loyers pour un appartement luxueux de 130 m2 au c\u0153ur de Paris.<\/p>\n<p>Des d\u00e9penses \u00ab personnelles \u00bb qui n\u2019ont rien \u00e0 voir avec l\u2019activit\u00e9 de la soci\u00e9t\u00e9, estime l\u2019administration, qui refuse la d\u00e9duction de cette charge\u2026<\/p>\n<p>Des d\u00e9penses personnelles \u00ab en apparence \u00bb, mais en r\u00e9alit\u00e9 \u00ab professionnelles \u00bb, conteste la soci\u00e9t\u00e9 : l\u2019appartement permet d\u2019organiser des r\u00e9unions et de rencontrer des clients. Et s\u2019il est utilis\u00e9 pour des soir\u00e9es de d\u00e9tente, c\u2019est pour d\u00e9velopper des liens plus \u00e9troits avec certains clients ou fournisseurs.<\/p>\n<p>Et ce bien immobilier de luxe permet d\u2019avoir une adresse plus prestigieuse et sert \u00e9galement de showroom, insiste la soci\u00e9t\u00e9, photos \u00e0 l\u2019appui.<\/p>\n<p>Des photos qui ne prouvent rien au contraire, conteste l\u2019administration, sachant qu\u2019elles ne sont pas dat\u00e9es et qu\u2019elles ne pr\u00e9sentent que des espaces tr\u00e8s restreints.<\/p>\n<p>\u00c0 l\u2019inverse, tout prouve que l\u2019appartement est destin\u00e9 \u00e0 des besoins personnels. Et prouve preuve :<\/p>\n<ul>\n<li>la pr\u00e9sence d\u2019une t\u00e9l\u00e9vision ;<\/li>\n<li>une ligne t\u00e9l\u00e9phonique ouverte au nom du g\u00e9rant ;<\/li>\n<li>des t\u00e9moignages de salari\u00e9s qui n\u2019ont jamais fr\u00e9quent\u00e9 ce lieu.<\/li>\n<\/ul>\n<p>Sauf que l\u2019appartement a bel et bien \u00e9t\u00e9 lou\u00e9 dans le cadre d\u2019un bail commercial le destinant \u00e0 un usage de bureau, que les loyers ont \u00e9t\u00e9 soumis \u00e0 la TVA et qu\u2019elle a pay\u00e9 les taxes r\u00e9serv\u00e9es aux locaux professionnels, r\u00e9torque la soci\u00e9t\u00e9.<\/p>\n<p>\u00ab Sans incidence \u00bb, tranche le juge qui valide le redressement fiscal : rien ne prouve ici que l\u2019appartement est utilis\u00e9 \u00e0 des fins professionnelles.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000049143759?init=true&amp;page=1&amp;query=23NT02728&amp;searchField=ALL&amp;tab_selection=all\" rel=\"noopener\" target=\"_blank\">Arr\u00eat de la Cour administrative d\u2019appel de Nantes du 13 f\u00e9vrier 2024, no 22NT02728<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/impot-sur-les-societes-et-depenses-deductibles-ou-est-l-interet-de-l-entreprise\" target=\"_blank\" rel=\"noopener\">Imp\u00f4t sur les soci\u00e9t\u00e9s et d\u00e9penses d\u00e9ductibles : vie pro ou vie perso ?<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/appartementdeluxe.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Une soci\u00e9t\u00e9 paie (et d\u00e9duit) le montant des loyers pour la location d\u2019un appartement de luxe en plein c\u0153ur de Paris. Des d\u00e9penses qui n\u2019ont rien \u00e0 voir avec l\u2019activit\u00e9 de la soci\u00e9t\u00e9, donc non d\u00e9ductibles, selon l\u2019administration. Qu\u2019elle utilise pourtant \u00e0 des fins professionnelles, conteste la soci\u00e9t\u00e9. Verdict ?<\/p>\n","protected":false},"author":0,"featured_media":10123,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-10122","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Imp\u00f4t sur les soci\u00e9t\u00e9s et d\u00e9penses d\u00e9ductibles : o\u00f9 est l\u2019int\u00e9r\u00eat de l\u2019entreprise ? - Cabinet Magar<\/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:\/\/www.cabinet-magar.fr\/actualites\/impot-sur-les-societes-et-depenses-deductibles-ou-est-linteret-de-lentreprise\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Imp\u00f4t sur les soci\u00e9t\u00e9s et d\u00e9penses d\u00e9ductibles : o\u00f9 est l\u2019int\u00e9r\u00eat de l\u2019entreprise ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Une soci\u00e9t\u00e9 paie (et d\u00e9duit) le montant des loyers pour la location d\u2019un appartement de luxe en plein c\u0153ur de Paris. Des d\u00e9penses qui n\u2019ont rien \u00e0 voir avec l\u2019activit\u00e9 de la soci\u00e9t\u00e9, donc non d\u00e9ductibles, selon l\u2019administration. Qu\u2019elle utilise pourtant \u00e0 des fins professionnelles, conteste la soci\u00e9t\u00e9. 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