{"id":11910,"date":"2025-04-16T00:00:00","date_gmt":"2025-04-15T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/gardiennage-de-chevaux-quelle-fiscalite-appliquer\/"},"modified":"2025-04-16T00:00:00","modified_gmt":"2025-04-15T22:00:00","slug":"gardiennage-de-chevaux-quelle-fiscalite-appliquer","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/gardiennage-de-chevaux-quelle-fiscalite-appliquer\/","title":{"rendered":"Gardiennage de chevaux : quelle fiscalit\u00e9 appliquer ?"},"content":{"rendered":"<p>Ayant eu \u00e0 traiter d\u2019un litige opposant une entreprise de gardiennage de chevaux et l\u2019administration fiscale, le juge de l\u2019imp\u00f4t a eu l\u2019occasion de pr\u00e9ciser le r\u00e9gime fiscal applicable au gardiennage et \u00e0 l\u2019\u00e9levage de chevaux. Et force est de constater que ce n\u2019est pas aussi simple qu\u2019il y para\u00eet\u2026<\/p>\n<h2>Gardiennage de chevaux = b\u00e9n\u00e9fices agricoles ?<\/h2>\n<p>Une entreprise qui exerce une activit\u00e9 de gardiennage de chevaux a vu son r\u00e9sultat imposable soumis \u00e0 l\u2019imp\u00f4t sur le revenu au titre des b\u00e9n\u00e9fices agricoles. Contestant cette position, elle a soumis son litige avec l\u2019administration fiscale au juge de l\u2019imp\u00f4t qui a apport\u00e9 les pr\u00e9cisions suivantes.<\/p>\n<p>Le juge rappelle que rel\u00e8vent des b\u00e9n\u00e9fices de l&#8217;exploitation agricole :<\/p>\n<ul>\n<li>les revenus que l&#8217;exploitation de biens ruraux procure soit aux fermiers, m\u00e9tayers, soit aux propri\u00e9taires exploitant eux-m\u00eames ;<\/li>\n<li>les revenus qui proviennent des activit\u00e9s de pr\u00e9paration et d&#8217;entra\u00eenement des chevaux domestiques, en vue de leur exploitation dans les activit\u00e9s autres que celles du spectacle.<\/li>\n<\/ul>\n<p>Concr\u00e8tement, cela signifie que, lorsque l&#8217;activit\u00e9 exerc\u00e9e s&#8217;ins\u00e8re dans le cycle biologique de la production de v\u00e9g\u00e9taux ou de l&#8217;\u00e9levage d&#8217;animaux, les revenus tir\u00e9s de cette activit\u00e9 doivent \u00eatre consid\u00e9r\u00e9s comme des b\u00e9n\u00e9fices de l&#8217;exploitation agricole pour l&#8217;application de l&#8217;imp\u00f4t sur le revenu.<\/p>\n<p>Il faut \u00e0 cet \u00e9gard noter que le cycle biologique de d\u00e9veloppement du cheval ne se limite pas \u00e0 la phase de croissance de l&#8217;animal, mais peut se prolonger \u00e0 l&#8217;\u00e2ge adulte, par des op\u00e9rations visant \u00e0 am\u00e9liorer sa condition physique et \u00e0 renforcer ses aptitudes naturelles pour le rendre conforme \u00e0 sa destination, c&#8217;est-\u00e0-dire apte au dressage qui sera choisi.<\/p>\n<p>Cela signifie \u00e9galement, a contrario, que les revenus tir\u00e9s de la seule activit\u00e9 de gardiennage de chevaux ne constituent pas des b\u00e9n\u00e9fices de l&#8217;exploitation agricole.<\/p>\n<p>Donc, dans cette affaire, l\u2019administration fiscale doit, pour imposer les revenus de l\u2019exploitation de l\u2019entreprise comme des b\u00e9n\u00e9fices agricoles, v\u00e9rifier que l&#8217;ensemble de l&#8217;activit\u00e9 de prise en pension de chevaux vise \u00e0 am\u00e9liorer la condition physique du cheval et \u00e0 renforcer ses aptitudes naturelles pour le rendre conforme \u00e0 sa destination\u2026<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000050988330?init=true&amp;page=1&amp;query=&amp;searchField=ALL&amp;tab_selection=cetat\" rel=\"noopener\" target=\"_blank\">Arr\u00eat du Conseil d\u2019\u00c9tat du 15 janvier 2025, no 476885<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/gardiennage-de-chevaux-quelle-fiscalite-appliquer\" target=\"_blank\">Gardiennage de chevaux : quelle fiscalit\u00e9 appliquer ?<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_fiscalitechevauxgardiennage.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ayant eu \u00e0 traiter d\u2019un litige opposant une entreprise de gardiennage de chevaux et l\u2019administration fiscale, le juge de l\u2019imp\u00f4t a eu l\u2019occasion de pr\u00e9ciser le r\u00e9gime fiscal applicable au gardiennage et \u00e0 l\u2019\u00e9levage de chevaux. Et force est de constater que ce n\u2019est pas aussi simple qu\u2019il y para\u00eet\u2026<\/p>\n","protected":false},"author":0,"featured_media":11911,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-11910","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>Gardiennage de chevaux : quelle fiscalit\u00e9 appliquer ? - 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\/gardiennage-de-chevaux-quelle-fiscalite-appliquer\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Gardiennage de chevaux : quelle fiscalit\u00e9 appliquer ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Ayant eu \u00e0 traiter d\u2019un litige opposant une entreprise de gardiennage de chevaux et l\u2019administration fiscale, le juge de l\u2019imp\u00f4t a eu l\u2019occasion de pr\u00e9ciser le r\u00e9gime fiscal applicable au gardiennage et \u00e0 l\u2019\u00e9levage de chevaux. 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