{"id":11967,"date":"2025-04-28T00:00:00","date_gmt":"2025-04-27T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/associations-nouveau-seuil-de-franchise-des-impots-commerciaux-pour-2025\/"},"modified":"2025-04-28T00:00:00","modified_gmt":"2025-04-27T22:00:00","slug":"associations-nouveau-seuil-de-franchise-des-impots-commerciaux-pour-2025","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/associations-nouveau-seuil-de-franchise-des-impots-commerciaux-pour-2025\/","title":{"rendered":"Associations\u202f: nouveau seuil de franchise des imp\u00f4ts commerciaux pour 2025"},"content":{"rendered":"<p>Le seuil de la franchise permettant aux associations \u00e0 but non lucratif exer\u00e7ant une activit\u00e9 lucrative accessoire d\u2019\u00e9chapper aux imp\u00f4ts commerciaux est revaloris\u00e9 chaque ann\u00e9e. \u00c0 combien est-il fix\u00e9 pour 2025 ?<\/p>\n<h2>Franchise des imp\u00f4ts commerciaux : le seuil 2025 connu<\/h2>\n<p>Pour rappel, les associations \u00e0 but non lucratif \u00e9chappent en principe aux imp\u00f4ts commerciaux, \u00e0 condition de remplir des crit\u00e8res de non-lucrativit\u00e9.<\/p>\n<p>Toutefois, certaines associations \u00e0 but non lucratif peuvent, \u00e0 c\u00f4t\u00e9 de leur activit\u00e9 non lucrative, exercer une activit\u00e9 lucrative dite accessoire.<\/p>\n<p>Dans cette hypoth\u00e8se, l\u2019association peut \u00e9galement \u00e9chapper aux imp\u00f4ts commerciaux (imp\u00f4t sur les soci\u00e9t\u00e9s, TVA et contribution \u00e9conomique territoriale) \u00e0 condition que les revenus tir\u00e9s de l\u2019activit\u00e9 lucrative accessoire n\u2019exc\u00e8dent pas une certaine limite\u202f: c\u2019est ce que l\u2019on appelle la \u00ab franchise des imp\u00f4ts commerciaux \u00bb.<\/p>\n<p>Pour b\u00e9n\u00e9ficier de cette franchise, l\u2019association doit remplir les 3 conditions suivantes :<\/p>\n<ul>\n<li>sa gestion doit \u00eatre d\u00e9sint\u00e9ress\u00e9e ;<\/li>\n<li>son ou ses activit\u00e9s non lucratives doivent rester significativement pr\u00e9pond\u00e9rantes ;<\/li>\n<li>le montant des recettes encaiss\u00e9es au cours de l\u2019ann\u00e9e civile provenant des activit\u00e9s lucratives accessoires ne doit pas d\u00e9passer 78 596 \u20ac hors TVA.<\/li>\n<\/ul>\n<p>D\u00e8s lors que les 3 conditions sont remplies, la franchise s\u2019applique automatiquement et il n\u2019est pas possible d\u2019y renoncer.<\/p>\n<p>Le seuil de la franchise des imp\u00f4ts commerciaux est index\u00e9, chaque ann\u00e9e, sur la pr\u00e9vision de l\u2019indice des prix \u00e0 la consommation, hors tabac.<\/p>\n<p>Il est fix\u00e9 \u00e0 80\u202f011 \u20ac\u202f:<\/p>\n<ul>\n<li>pour les exercices clos \u00e0 compter du 31 d\u00e9cembre 2024 en mati\u00e8re d\u2019imp\u00f4t sur les soci\u00e9t\u00e9s ;<\/li>\n<li>pour l\u2019ann\u00e9e 2025 en mati\u00e8re de contribution \u00e9conomique territoriale ;<\/li>\n<li>pour les recettes encaiss\u00e9es \u00e0 compter du 1er\u202fjanvier 2025 en mati\u00e8re de TVA.<\/li>\n<\/ul>\n<p>Ce seuil de 80\u202f011 \u20ac s\u2019applique \u00e9galement au titre de l\u2019ann\u00e9e\u202f2024 pour d\u00e9terminer si les associations \u00e0 but non lucratif sont susceptibles d\u2019\u00eatre exon\u00e9r\u00e9es de TVA pour\u202f2025.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/14622-PGP.html\/ACTU-2025-00045\" rel=\"noopener\" target=\"_blank\">Actualit\u00e9 Bofip du 16 avril 2025\u202f: \u00ab\u202fIS &#8211; TVA &#8211; IF &#8211; Franchise des imp\u00f4ts commerciaux &#8211; Mise \u00e0 jour du montant de la franchise\u202f\u00bb<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/associations-nouveau-seuil-de-franchise-des-impots-commerciaux-pour-2025\" target=\"_blank\">Associations\u202f: nouveau seuil de franchise des imp\u00f4ts commerciaux pour 2025 <\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_associationseuilfranchiseimpotscommerciaux.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le seuil de la franchise permettant aux associations \u00e0 but non lucratif exer\u00e7ant une activit\u00e9 lucrative accessoire d\u2019\u00e9chapper aux imp\u00f4ts commerciaux est revaloris\u00e9 chaque ann\u00e9e. \u00c0 combien est-il fix\u00e9 pour 2025 ?<\/p>\n","protected":false},"author":0,"featured_media":11968,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-11967","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 - 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