{"id":11460,"date":"2025-01-20T00:00:00","date_gmt":"2025-01-19T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/mecenat-des-salaries-reservistes-de-la-police-nationale\/"},"modified":"2025-01-20T00:00:00","modified_gmt":"2025-01-19T23:00:00","slug":"mecenat-des-salaries-reservistes-de-la-police-nationale","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/mecenat-des-salaries-reservistes-de-la-police-nationale\/","title":{"rendered":"M\u00e9c\u00e9nat\u202f: des salari\u00e9s r\u00e9servistes de la Police nationale\u202f?"},"content":{"rendered":"<p>Les entreprises qui mettent \u00e0 disposition de la gendarmerie nationale des salari\u00e9s r\u00e9servistes pendant les heures de travail peuvent, toutes conditions remplies, b\u00e9n\u00e9ficier d\u2019un cr\u00e9dit d\u2019imp\u00f4t au titre du m\u00e9c\u00e9nat. Mais qu\u2019en est-il des salari\u00e9s mis \u00e0 disposition de la r\u00e9serve op\u00e9rationnelle de la Police nationale\u202f? R\u00e9ponse de l\u2019administration fiscale\u2026<\/p>\n<h2>La mise \u00e0 disposition de salari\u00e9s r\u00e9servistes au profit de la Police nationale constitue du m\u00e9c\u00e9nat<\/h2>\n<p>Engager des d\u00e9penses au titre du m\u00e9c\u00e9nat offre le b\u00e9n\u00e9fice d\u2019une r\u00e9duction d\u2019imp\u00f4t sur les b\u00e9n\u00e9fices.<\/p>\n<p>Pour que la r\u00e9duction d\u2019imp\u00f4t soit effective, il faut que la d\u00e9pense soit faite au profit d\u2019une \u0153uvre ou d\u2019un organisme dit d\u2019int\u00e9r\u00eat g\u00e9n\u00e9ral, peu importe la nature de la d\u00e9pense : don en argent, don en nature, mise \u00e0 disposition de mat\u00e9riel, voire de salari\u00e9s, etc.<\/p>\n<p>L\u2019administration fiscale admet que la mise \u00e0 disposition par une entreprise de salari\u00e9s r\u00e9servistes pendant les heures de travail au profit de la r\u00e9serve op\u00e9rationnelle des forces arm\u00e9es ou de la gendarmerie nationale constitue du m\u00e9c\u00e9nat, \u00e9ligible \u00e0 la r\u00e9duction d\u2019imp\u00f4t.<\/p>\n<p>C\u2019est justement sur ce point que l\u2019administration vient d\u2019apporter une pr\u00e9cision int\u00e9ressante\u202f: \u00e0 l\u2019instar de ce qu\u2019elle a d\u00e9j\u00e0 admis pour les salari\u00e9s r\u00e9servistes mis \u00e0 la disposition de la gendarmerie nationale, elle admet que la mise \u00e0 disposition de salari\u00e9s r\u00e9servistes pendant les heures de travail au profit de la r\u00e9serve op\u00e9rationnelle de la Police nationale constitue du m\u00e9c\u00e9nat, \u00e9ligible \u00e0 la r\u00e9duction d\u2019imp\u00f4t.<\/p>\n<p>Concr\u00e8tement, la r\u00e9mun\u00e9ration et les charges sociales (desquelles sont d\u00e9duits les \u00e9ventuels d\u00e9dommagements vers\u00e9s \u00e0 l\u2019entreprise) seront retenues dans la base de calcul de la r\u00e9duction d\u2019imp\u00f4t.<\/p>\n<p>L\u2019entreprise devra justifier cette mise \u00e0 disposition par une attestation pr\u00e9cisant les dates et heures des interventions des salari\u00e9s au titre de cette r\u00e9serve.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/14513-PGP.html\/ACTU-2024-00257\" rel=\"noopener\" target=\"_blank\">Actualit\u00e9 Bofip du 8 janvier 2025\u202f: \u00ab\u202fBIC &#8211; B\u00e9n\u00e9fice de la r\u00e9duction d\u2019imp\u00f4t m\u00e9c\u00e9nat pr\u00e9vue par l\u2019article 238 bis du CGI au titre de la mise \u00e0 disposition \u00e0 titre gratuit par les entreprises de leurs salari\u00e9s aupr\u00e8s de la r\u00e9serve op\u00e9rationnelle de la Police nationale\u202f\u00bb<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/mecenat-des-salaries-reservistes-de-la-police-nationale\" target=\"_blank\" rel=\"noopener\">M\u00e9c\u00e9nat : des salari\u00e9s r\u00e9servistes de la Police nationale\u202f?<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_mecenatsalariepolice.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les entreprises qui mettent \u00e0 disposition de la gendarmerie nationale des salari\u00e9s r\u00e9servistes pendant les heures de travail peuvent, toutes conditions remplies, b\u00e9n\u00e9ficier d\u2019un cr\u00e9dit d\u2019imp\u00f4t au titre du m\u00e9c\u00e9nat. Mais qu\u2019en est-il des salari\u00e9s mis \u00e0 disposition de la r\u00e9serve op\u00e9rationnelle de la Police nationale\u202f? R\u00e9ponse de l\u2019administration fiscale\u2026<\/p>\n","protected":false},"author":0,"featured_media":11461,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-11460","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>M\u00e9c\u00e9nat\u202f: des salari\u00e9s r\u00e9servistes de la Police nationale\u202f? - 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\/mecenat-des-salaries-reservistes-de-la-police-nationale\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\u00e9c\u00e9nat\u202f: des salari\u00e9s r\u00e9servistes de la Police nationale\u202f? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Les entreprises qui mettent \u00e0 disposition de la gendarmerie nationale des salari\u00e9s r\u00e9servistes pendant les heures de travail peuvent, toutes conditions remplies, b\u00e9n\u00e9ficier d\u2019un cr\u00e9dit d\u2019imp\u00f4t au titre du m\u00e9c\u00e9nat. 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