{"id":10176,"date":"2024-05-17T00:00:00","date_gmt":"2024-05-16T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-en-faveur-des-representations-theatrales-doeuvres-dramatiques-quel-cirque\/"},"modified":"2024-05-17T00:00:00","modified_gmt":"2024-05-16T22:00:00","slug":"credit-dimpot-en-faveur-des-representations-theatrales-doeuvres-dramatiques-quel-cirque","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/credit-dimpot-en-faveur-des-representations-theatrales-doeuvres-dramatiques-quel-cirque\/","title":{"rendered":"Cr\u00e9dit d\u2019imp\u00f4t en faveur des repr\u00e9sentations th\u00e9\u00e2trales d\u2019\u0153uvres dramatiques : quel cirque ?"},"content":{"rendered":"<p>La loi de finances pour 2024 a \u00e9tendu le cr\u00e9dit d\u2019imp\u00f4t en faveur des repr\u00e9sentations th\u00e9\u00e2trales d\u2019\u0153uvres dramatiques aux spectacles de cirque sans toutefois d\u00e9finir la notion de \u00ab spectacle de cirque \u00bb. Mais c\u2019est chose fa\u00eete ! Explications.<\/p>\n<h2>Spectacle de cirque : enfin une d\u00e9finition pr\u00e9cise !<\/h2>\n<p>Pour rappel, les entreprises qui exercent l\u2019activit\u00e9 d\u2019entrepreneur de spectacles vivants, soumises \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s (IS), qui engagent des d\u00e9penses de cr\u00e9ation, d\u2019exploitation et de num\u00e9risation de repr\u00e9sentations th\u00e9\u00e2trales d\u2019\u0153uvres dramatiques entre le 1er janvier 2021 et le 31 d\u00e9cembre 2027 peuvent b\u00e9n\u00e9ficier, toutes conditions remplies, d\u2019un cr\u00e9dit d\u2019imp\u00f4t en faveur des repr\u00e9sentations th\u00e9\u00e2trales d\u2019\u0153uvres dramatiques.<\/p>\n<p>Ce cr\u00e9dit d\u2019imp\u00f4t, d\u2019un montant de 15 % des d\u00e9penses \u00e9ligibles, concerne les repr\u00e9sentations th\u00e9\u00e2trales d\u2019\u0153uvres dramatiques dont l\u2019action s\u2019organise autour d\u2019un th\u00e8me central et qui concernent les registres de la com\u00e9die, de la trag\u00e9die, du drame, du vaudeville, du th\u00e9\u00e2tre de marionnettes et du th\u00e9\u00e2tre de mime et de geste.<\/p>\n<p>Notez que, depuis le 1er janvier 2024, ce cr\u00e9dit d\u2019imp\u00f4t est ouvert aux repr\u00e9sentations de cirque.<\/p>\n<p>Mais que faut-il entendre par \u00ab repr\u00e9sentations de cirque \u00bb ?<\/p>\n<p>C\u2019est la question \u00e0 laquelle vient de r\u00e9pondre un d\u00e9cret qui pr\u00e9cise que constituent des spectacles de cirque les spectacles pr\u00e9sent\u00e9s sur sc\u00e8ne, sous chapiteau fixe ou mobile ou dans l&#8217;espace public et comportant de mani\u00e8re pr\u00e9pond\u00e9rante au moins une des disciplines suivantes : clown, mime, acrobatie, jonglerie, magie, performances avec agr\u00e8s, pr\u00e9sentation d&#8217;animaux dress\u00e9s.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000049503613?init=true&amp;page=1&amp;query=D%C3%A9cret+n%C2%B0+2024-413+du+3+mai+2024&amp;searchField=ALL&amp;tab_selection=all\" rel=\"noopener\" target=\"_blank\">D\u00e9cret no 2024-413 du 3 mai 2024 modifiant le d\u00e9cret no 2021-655 du 26 mai 2021 relatif au cr\u00e9dit d&#8217;imp\u00f4t en faveur des repr\u00e9sentations th\u00e9\u00e2trales d&#8217;\u0153uvres dramatiques pr\u00e9vu \u00e0 l&#8217;article 220 sexdecies du code g\u00e9n\u00e9ral des imp\u00f4ts<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/credit-d-impot-en-faveur-des-representations-theatrales-d-oeuvres-dramatiques-quel-cirque\" target=\"_blank\" rel=\"noopener\">Cr\u00e9dit d\u2019imp\u00f4t en faveur des repr\u00e9sentations th\u00e9\u00e2trales d\u2019\u0153uvres dramatiques : quel cirque ?<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/cirque.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La loi de finances pour 2024 a \u00e9tendu le cr\u00e9dit d\u2019imp\u00f4t en faveur des repr\u00e9sentations th\u00e9\u00e2trales d\u2019\u0153uvres dramatiques aux spectacles de cirque sans toutefois d\u00e9finir la notion de \u00ab spectacle de cirque \u00bb. Mais c\u2019est chose fa\u00eete ! Explications.<\/p>\n","protected":false},"author":0,"featured_media":10177,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-10176","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>Cr\u00e9dit d\u2019imp\u00f4t en faveur des repr\u00e9sentations th\u00e9\u00e2trales d\u2019\u0153uvres dramatiques : quel cirque ? - 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\/credit-dimpot-en-faveur-des-representations-theatrales-doeuvres-dramatiques-quel-cirque\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cr\u00e9dit d\u2019imp\u00f4t en faveur des repr\u00e9sentations th\u00e9\u00e2trales d\u2019\u0153uvres dramatiques : quel cirque ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"La loi de finances pour 2024 a \u00e9tendu le cr\u00e9dit d\u2019imp\u00f4t en faveur des repr\u00e9sentations th\u00e9\u00e2trales d\u2019\u0153uvres dramatiques aux spectacles de cirque sans toutefois d\u00e9finir la notion de \u00ab spectacle de cirque \u00bb. Mais c\u2019est chose fa\u00eete ! Explications.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-en-faveur-des-representations-theatrales-doeuvres-dramatiques-quel-cirque\/\" \/>\n<meta property=\"og:site_name\" content=\"Cabinet Magar\" \/>\n<meta property=\"article:published_time\" content=\"2024-05-16T22:00:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2024\/05\/cirque.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"600\" \/>\n\t<meta property=\"og:image:height\" content=\"400\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Gesch\u00e4tzte Lesezeit\" \/>\n\t<meta name=\"twitter:data1\" content=\"2\u00a0Minuten\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-en-faveur-des-representations-theatrales-doeuvres-dramatiques-quel-cirque\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-en-faveur-des-representations-theatrales-doeuvres-dramatiques-quel-cirque\/\"},\"author\":{\"name\":\"\",\"@id\":\"\"},\"headline\":\"Cr\u00e9dit d\u2019imp\u00f4t en faveur des repr\u00e9sentations th\u00e9\u00e2trales d\u2019\u0153uvres dramatiques : quel cirque ?\",\"datePublished\":\"2024-05-16T22:00:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-en-faveur-des-representations-theatrales-doeuvres-dramatiques-quel-cirque\/\"},\"wordCount\":373,\"commentCount\":0,\"image\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-en-faveur-des-representations-theatrales-doeuvres-dramatiques-quel-cirque\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2024\/05\/cirque.jpg\",\"articleSection\":[\"Actu Fiscale\",\"Actualit\u00e9s\"],\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-en-faveur-des-representations-theatrales-doeuvres-dramatiques-quel-cirque\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-en-faveur-des-representations-theatrales-doeuvres-dramatiques-quel-cirque\/\",\"url\":\"https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-en-faveur-des-representations-theatrales-doeuvres-dramatiques-quel-cirque\/\",\"name\":\"Cr\u00e9dit d\u2019imp\u00f4t en faveur des repr\u00e9sentations th\u00e9\u00e2trales d\u2019\u0153uvres dramatiques : quel cirque ? - Cabinet Magar\",\"isPartOf\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-en-faveur-des-representations-theatrales-doeuvres-dramatiques-quel-cirque\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-en-faveur-des-representations-theatrales-doeuvres-dramatiques-quel-cirque\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2024\/05\/cirque.jpg\",\"datePublished\":\"2024-05-16T22:00:00+00:00\",\"author\":{\"@id\":\"\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-en-faveur-des-representations-theatrales-doeuvres-dramatiques-quel-cirque\/#breadcrumb\"},\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-en-faveur-des-representations-theatrales-doeuvres-dramatiques-quel-cirque\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"de\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-en-faveur-des-representations-theatrales-doeuvres-dramatiques-quel-cirque\/#primaryimage\",\"url\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2024\/05\/cirque.jpg\",\"contentUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2024\/05\/cirque.jpg\",\"width\":600,\"height\":400},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-en-faveur-des-representations-theatrales-doeuvres-dramatiques-quel-cirque\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/www.cabinet-magar.fr\/de\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Cr\u00e9dit d\u2019imp\u00f4t en faveur des repr\u00e9sentations th\u00e9\u00e2trales d\u2019\u0153uvres dramatiques : quel cirque ?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/#website\",\"url\":\"https:\/\/www.cabinet-magar.fr\/\",\"name\":\"Cabinet Magar\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.cabinet-magar.fr\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"de\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Cr\u00e9dit d\u2019imp\u00f4t en faveur des repr\u00e9sentations th\u00e9\u00e2trales d\u2019\u0153uvres dramatiques : quel cirque ? - Cabinet Magar","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-en-faveur-des-representations-theatrales-doeuvres-dramatiques-quel-cirque\/","og_locale":"de_DE","og_type":"article","og_title":"Cr\u00e9dit d\u2019imp\u00f4t en faveur des repr\u00e9sentations th\u00e9\u00e2trales d\u2019\u0153uvres dramatiques : quel cirque ? - Cabinet Magar","og_description":"La loi de finances pour 2024 a \u00e9tendu le cr\u00e9dit d\u2019imp\u00f4t en faveur des repr\u00e9sentations th\u00e9\u00e2trales d\u2019\u0153uvres dramatiques aux spectacles de cirque sans toutefois d\u00e9finir la notion de \u00ab spectacle de cirque \u00bb. Mais c\u2019est chose fa\u00eete ! Explications.","og_url":"https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-en-faveur-des-representations-theatrales-doeuvres-dramatiques-quel-cirque\/","og_site_name":"Cabinet Magar","article_published_time":"2024-05-16T22:00:00+00:00","og_image":[{"width":600,"height":400,"url":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2024\/05\/cirque.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_misc":{"Gesch\u00e4tzte Lesezeit":"2\u00a0Minuten"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-en-faveur-des-representations-theatrales-doeuvres-dramatiques-quel-cirque\/#article","isPartOf":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-en-faveur-des-representations-theatrales-doeuvres-dramatiques-quel-cirque\/"},"author":{"name":"","@id":""},"headline":"Cr\u00e9dit d\u2019imp\u00f4t en faveur des repr\u00e9sentations th\u00e9\u00e2trales d\u2019\u0153uvres dramatiques : quel cirque ?","datePublished":"2024-05-16T22:00:00+00:00","mainEntityOfPage":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-en-faveur-des-representations-theatrales-doeuvres-dramatiques-quel-cirque\/"},"wordCount":373,"commentCount":0,"image":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-en-faveur-des-representations-theatrales-doeuvres-dramatiques-quel-cirque\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2024\/05\/cirque.jpg","articleSection":["Actu Fiscale","Actualit\u00e9s"],"inLanguage":"de","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-en-faveur-des-representations-theatrales-doeuvres-dramatiques-quel-cirque\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-en-faveur-des-representations-theatrales-doeuvres-dramatiques-quel-cirque\/","url":"https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-en-faveur-des-representations-theatrales-doeuvres-dramatiques-quel-cirque\/","name":"Cr\u00e9dit d\u2019imp\u00f4t en faveur des repr\u00e9sentations th\u00e9\u00e2trales d\u2019\u0153uvres dramatiques : quel cirque ? - Cabinet Magar","isPartOf":{"@id":"https:\/\/www.cabinet-magar.fr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-en-faveur-des-representations-theatrales-doeuvres-dramatiques-quel-cirque\/#primaryimage"},"image":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-en-faveur-des-representations-theatrales-doeuvres-dramatiques-quel-cirque\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2024\/05\/cirque.jpg","datePublished":"2024-05-16T22:00:00+00:00","author":{"@id":""},"breadcrumb":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-en-faveur-des-representations-theatrales-doeuvres-dramatiques-quel-cirque\/#breadcrumb"},"inLanguage":"de","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-en-faveur-des-representations-theatrales-doeuvres-dramatiques-quel-cirque\/"]}]},{"@type":"ImageObject","inLanguage":"de","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-en-faveur-des-representations-theatrales-doeuvres-dramatiques-quel-cirque\/#primaryimage","url":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2024\/05\/cirque.jpg","contentUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2024\/05\/cirque.jpg","width":600,"height":400},{"@type":"BreadcrumbList","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-en-faveur-des-representations-theatrales-doeuvres-dramatiques-quel-cirque\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/www.cabinet-magar.fr\/de\/"},{"@type":"ListItem","position":2,"name":"Cr\u00e9dit d\u2019imp\u00f4t en faveur des repr\u00e9sentations th\u00e9\u00e2trales d\u2019\u0153uvres dramatiques : quel cirque ?"}]},{"@type":"WebSite","@id":"https:\/\/www.cabinet-magar.fr\/#website","url":"https:\/\/www.cabinet-magar.fr\/","name":"Cabinet Magar","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.cabinet-magar.fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"de"}]}},"_links":{"self":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts\/10176","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/comments?post=10176"}],"version-history":[{"count":0,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts\/10176\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/media\/10177"}],"wp:attachment":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/media?parent=10176"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/categories?post=10176"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/tags?post=10176"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}