{"id":400,"date":"2021-03-15T05:45:00","date_gmt":"2021-03-15T04:45:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/educateurs-specialises-exoneres-de-tva\/"},"modified":"2021-03-30T03:00:29","modified_gmt":"2021-03-30T01:00:29","slug":"educateurs-specialises-exoneres-de-tva","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/educateurs-specialises-exoneres-de-tva\/","title":{"rendered":"Educateurs sp\u00e9cialis\u00e9s : exon\u00e9r\u00e9s de TVA ?"},"content":{"rendered":"<p >Les \u00e9ducateurs sp\u00e9cialis\u00e9s qui exercent leur profession \u00e0 titre lib\u00e9ral peuvent-ils b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration de TVA r\u00e9serv\u00e9e aux prestations de soins dispens\u00e9es par les membres des professions m\u00e9dicales et param\u00e9dicales ? R\u00e9ponse\u2026<\/p>\n<div>\n<h2> Educateurs sp\u00e9cialis\u00e9s : pas d\u2019exon\u00e9ration de TVA !<\/h2>\n<p>Actuellement, de plus en plus d\u2019\u00e9ducateurs sp\u00e9cialis\u00e9s qui accompagnent, dans une d\u00e9marche \u00e9ducative et sociale globale des personnes, des groupes ou des familles en difficult\u00e9 dans le d\u00e9veloppement de leurs capacit\u00e9s de socialisation, d&#8217;autonomie, d&#8217;int\u00e9gration ou d&#8217;insertion, font le choix d\u2019exercer leur activit\u00e9 \u00e0 titre lib\u00e9ral.<\/p>\n<p>A ce titre, ils sont r\u00e9guli\u00e8rement amen\u00e9s \u00e0 travailler en \u00e9troite collaboration avec des psychologues, des psychomotriciens, des orthophonistes ou des ergoth\u00e9rapeutes.<\/p>\n<p>Dans ce cadre, peuvent-ils, comme ce type de professionnels, b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration de TVA r\u00e9serv\u00e9e aux prestations de soins dispens\u00e9es par les membres des professions m\u00e9dicales et param\u00e9dicales ?<\/p>\n<p>La r\u00e9ponse est n\u00e9gative et ce, pour 2 raisons :<\/p>\n<ul>\n<li>les prestations r\u00e9alis\u00e9es par les \u00e9ducateurs sp\u00e9cialis\u00e9s exer\u00e7ant \u00e0 titre lib\u00e9ral s&#8217;inscrivent dans le cadre de l&#8217;aide sociale et ne peuvent \u00eatre qualifi\u00e9es de prestations de soins \u00e0 la personne ;<\/li>\n<li>ces \u00e9ducateurs ne figurent pas parmi les professions m\u00e9dicales et param\u00e9dicales pouvant \u00eatre exon\u00e9r\u00e9es de TVA.<\/li>\n<\/ul>\n<p>Pr\u00e9cisons toutefois que :<\/p>\n<ul>\n<li>les prestations fournies par les \u00e9ducateurs sp\u00e9cialis\u00e9s exer\u00e7ant leur activit\u00e9 au domicile des personnes handicap\u00e9es peuvent b\u00e9n\u00e9ficier, toutes conditions remplies, du taux r\u00e9duit de TVA \u00e0 5,5 % ;<\/li>\n<li>ces professionnels peuvent b\u00e9n\u00e9ficier de la franchise en base de TVA qui s\u2019applique aux professions lib\u00e9rales, et dont le montant est fix\u00e9 \u00e0 34 400 \u20ac.<\/li>\n<\/ul>\n<p><span style=\"text-decoration: underline;\">Source :<\/span> R\u00e9ponse minist\u00e9rielle Grandjean du 16 f\u00e9vrier 2021, Assembl\u00e9e nationale, n\u00b026030<\/p>\n<p><a title=\"Educateurs sp\u00e9cialis\u00e9s : exon\u00e9r\u00e9s de TVA ?\" href=\"https:\/\/www.weblex.fr\/weblex-actualite\/educateurs-specialises-exoneres-de-tva\" rel=\"nofollow noopener\" target=\"_blank\">Educateurs sp\u00e9cialis\u00e9s : exon\u00e9r\u00e9s de TVA ?<\/a> \u00a9 Copyright WebLex &#8211; 2021<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/educspe.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les \u00e9ducateurs sp\u00e9cialis\u00e9s qui exercent leur profession \u00e0 titre lib\u00e9ral peuvent-ils b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration de TVA r\u00e9serv\u00e9e aux prestations de soins dispens\u00e9es par les membres des professions m\u00e9dicales et param\u00e9dicales ? R\u00e9ponse\u2026<\/p>\n","protected":false},"author":0,"featured_media":3398,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-400","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>Educateurs sp\u00e9cialis\u00e9s : exon\u00e9r\u00e9s de TVA ? - 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\/educateurs-specialises-exoneres-de-tva\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Educateurs sp\u00e9cialis\u00e9s : exon\u00e9r\u00e9s de TVA ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Les \u00e9ducateurs sp\u00e9cialis\u00e9s qui exercent leur profession \u00e0 titre lib\u00e9ral peuvent-ils b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration de TVA r\u00e9serv\u00e9e aux prestations de soins dispens\u00e9es par les membres des professions m\u00e9dicales et param\u00e9dicales ? 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