{"id":10238,"date":"2024-05-27T00:00:00","date_gmt":"2024-05-26T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/activites-equestres-et-tva-a-55-des-precisions\/"},"modified":"2024-06-04T02:00:22","modified_gmt":"2024-06-04T00:00:22","slug":"activites-equestres-et-tva-a-55-des-precisions","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/activites-equestres-et-tva-a-55-des-precisions\/","title":{"rendered":"Activit\u00e9s \u00e9questres et TVA \u00e0 5,5 % : des pr\u00e9cisions !"},"content":{"rendered":"<p>Les recettes g\u00e9n\u00e9r\u00e9es par l\u2019enseignement de l\u2019\u00e9quitation \u00e9taient soumises \u00e0 un taux r\u00e9duit de TVA jusqu\u2019en 2013, ann\u00e9e \u00e0 partir de laquelle ce taux r\u00e9duit a \u00e9t\u00e9 remis en cause et remplac\u00e9 par le taux normal de 20 %. Un taux de taxation qui a encore chang\u00e9 au 1er janvier 2024\u2026<\/p>\n<h2>Activit\u00e9s \u00e9questres : retour du taux r\u00e9duit de TVA au 1er janvier 2024<\/h2>\n<p>Depuis 2013, les recettes tir\u00e9es de l\u2019enseignement de l\u2019\u00e9quitation par les centres \u00e9questres \u00e9taient soumises \u00e0 la TVA au taux normal de 20 %.<\/p>\n<p>Mais le Gouvernement avait annonc\u00e9 qu\u2019\u00e0 compter du 1er janvier 2024, le taux r\u00e9duit de TVA de 5,5 % s\u2019appliquerait aux activit\u00e9s \u00e9questres.<\/p>\n<p>Cette d\u00e9claration devait toutefois \u00eatre confirm\u00e9e par la loi de finances pour 2024, et c\u2019est chose fa\u00eete !<\/p>\n<p>L\u2019administration vient d\u2019enrichir sa documentation et pr\u00e9ciser les contours de cette nouvelle mesure.<\/p>\n<p>Dans ce cadre, b\u00e9n\u00e9ficient du taux r\u00e9duit de 5,5 % :<\/p>\n<ul>\n<li>les prestations d&#8217;enseignement et de pratique de l&#8217;\u00e9quitation ;<\/li>\n<li>les animations et les activit\u00e9s de d\u00e9monstration aux fins de d\u00e9couverte de l&#8217;environnement \u00e9questre et de familiarisation avec celui-ci ;<\/li>\n<li>l&#8217;acc\u00e8s aux installations sportives destin\u00e9es \u00e0 l&#8217;utilisation des \u00e9quid\u00e9s.<\/li>\n<\/ul>\n<p>Des notions qui viennent d\u2019\u00eatre d\u00e9finies\u2026<\/p>\n<h2>Enseignement de l\u2019\u00e9quitation : d\u00e9finition<\/h2>\n<p>L\u2019administration pr\u00e9cise que l\u2019enseignement de l\u2019\u00e9quitation s\u2019entend de l\u2019activit\u00e9 consistant \u00e0 transmettre \u00e0 un pratiquant de cette discipline les connaissances et les techniques de conduite de l\u2019\u00e9quid\u00e9.<\/p>\n<p>Notez que les le\u00e7ons ou les cours d\u2019\u00e9quitation sont exon\u00e9r\u00e9s de TVA d\u00e8s lors qu\u2019ils sont dispens\u00e9s par un particulier directement r\u00e9mun\u00e9r\u00e9 par ses \u00e9l\u00e8ves sans recours \u00e0 des salari\u00e9s participant \u00e0 l\u2019enseignement.<\/p>\n<h2>Pratique de l\u2019\u00e9quitation : d\u00e9finition<\/h2>\n<p>La pratique de l\u2019\u00e9quitation fait, quant \u00e0 elle, r\u00e9f\u00e9rence au service fourni au pratiquant permettant de monter et\/ou conduire un \u00e9quid\u00e9 au moyen de mat\u00e9riels en vue de pratiquer l\u2019\u00e9quitation, seul ou encadr\u00e9.<\/p>\n<p>Dans ce cadre, la mise \u00e0 disposition des \u00e9quid\u00e9s, du mat\u00e9riel et des \u00e9quipements n\u00e9cessaires \u00e0 la pratique d\u2019une activit\u00e9 \u00e9questre peut \u00eatre incluse dans ce service.<\/p>\n<p>Pour finir, retenez qu\u2019au sein d\u2019un \u00e9tablissement \u00e9questre, la prise en pension du cheval d\u2019un client, en vue de la pratique de l\u2019\u00e9quitation par celui-ci ou une personne d\u00e9sign\u00e9e, est \u00e9galement soumise au taux r\u00e9duit de TVA de 5,5 % si cette prise en pension ne peut pas \u00eatre dissoci\u00e9e contractuellement de l\u2019acc\u00e8s aux installations sportives de l\u2019\u00e9tablissement et\/ou de la pratique de l\u2019\u00e9quitation.<\/p>\n<h2>Animations, activit\u00e9s de d\u00e9monstration et visites des installations sportives<\/h2>\n<p>L\u2019administration pr\u00e9cise que ces prestations peuvent prendre des formes vari\u00e9es, elles peuvent ainsi avoir lieu au cours :<\/p>\n<ul>\n<li>de portes ouvertes organis\u00e9es par un \u00e9tablissement \u00e9questre.<\/li>\n<li>de manifestations \u00e0 l\u2019occasion desquelles sont pr\u00e9sent\u00e9es des activit\u00e9s telles que le saut d\u2019obstacles, le dressage, l\u2019attelage, etc.<\/li>\n<\/ul>\n<p>Notez que ces prestations peuvent \u00eatre effectu\u00e9es au profit de clients individuels ou de groupes (groupes scolaires, groupes de personnes en situation de handicap, etc.).<\/p>\n<h2>Acc\u00e8s aux installations sportives destin\u00e9es \u00e0 l&#8217;utilisation des \u00e9quid\u00e9s<\/h2>\n<p>L\u2019administration pr\u00e9cise que cet acc\u00e8s s\u2019entend de l\u2019acc\u00e8s aux man\u00e8ges, carri\u00e8res, parcours, \u00e9curies, etc.<\/p>\n<p>Pour finir, retenez que b\u00e9n\u00e9ficient \u00e9galement du taux r\u00e9duit de TVA de 5,5 % les droits d\u2019entr\u00e9e per\u00e7us par les organisateurs de r\u00e9unions sportives dans le domaine du sport \u00e9questre.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/14203-PGP.html\/ACTU-2024-00080\" rel=\"noopener\" target=\"_blank\">Actualit\u00e9 Bofip \u2013 Imp\u00f4ts du 15 mai 2024 : \u00ab TVA &#8211; Application \u00e0 compter du 1er janvier 2024 du taux r\u00e9duit de TVA de 5,5 % aux activit\u00e9s des \u00e9tablissements \u00e9questres \u00bb<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/activites-equestres-et-tva-a-5-5-des-precisions\" target=\"_blank\" rel=\"noopener\">Activit\u00e9s \u00e9questres et TVA \u00e0 5,5 % : des pr\u00e9cisions !<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/tvatauxreduit.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les recettes g\u00e9n\u00e9r\u00e9es par l\u2019enseignement de l\u2019\u00e9quitation \u00e9taient soumises \u00e0 un taux r\u00e9duit de TVA jusqu\u2019en 2013, ann\u00e9e \u00e0 partir de laquelle ce taux r\u00e9duit a \u00e9t\u00e9 remis en cause et remplac\u00e9 par le taux normal de 20 %. Un taux de taxation qui a encore chang\u00e9 au 1er janvier 2024\u2026<\/p>\n","protected":false},"author":0,"featured_media":10239,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-10238","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>Activit\u00e9s \u00e9questres et TVA \u00e0 5,5 % : des pr\u00e9cisions ! - 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\/activites-equestres-et-tva-a-55-des-precisions\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Activit\u00e9s \u00e9questres et TVA \u00e0 5,5 % : des pr\u00e9cisions ! - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Les recettes g\u00e9n\u00e9r\u00e9es par l\u2019enseignement de l\u2019\u00e9quitation \u00e9taient soumises \u00e0 un taux r\u00e9duit de TVA jusqu\u2019en 2013, ann\u00e9e \u00e0 partir de laquelle ce taux r\u00e9duit a \u00e9t\u00e9 remis en cause et remplac\u00e9 par le taux normal de 20 %. 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