{"id":6561,"date":"2022-09-22T05:50:00","date_gmt":"2022-09-22T03:50:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/une-exoneration-de-taxe-fonciere-pour-les-associations-qui-exploitent-des-musees\/"},"modified":"2022-09-22T05:50:00","modified_gmt":"2022-09-22T03:50:00","slug":"une-exoneration-de-taxe-fonciere-pour-les-associations-qui-exploitent-des-musees","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/une-exoneration-de-taxe-fonciere-pour-les-associations-qui-exploitent-des-musees\/","title":{"rendered":"Une exon\u00e9ration de taxe fonci\u00e8re pour les associations qui exploitent des mus\u00e9es ?"},"content":{"rendered":"<p >Une association, parce qu\u2019elle a pour objectif de pr\u00e9server le patrimoine en r\u00e9habilitant et en exploitant un b\u00e2timent historique et culturel non affect\u00e9 \u00e0 un culte, peut-elle b\u00e9n\u00e9ficier d\u2019une exon\u00e9ration de taxe fonci\u00e8re ? R\u00e9ponse du Gouvernement\u2026<\/p>\n<div>\n<h2> Le patrimoine fran\u00e7ais peut \u00eatre soumis \u00e0 la taxe fonci\u00e8re\u2026 sauf exceptions<\/h2>\n<p>Pour m\u00e9moire, la taxe fonci\u00e8re sur les propri\u00e9t\u00e9s b\u00e2ties est due par le propri\u00e9taire d\u2019un bien immobilier, quelle que soit l\u2019utilit\u00e9 du b\u00e2timent ou les revenus qui en sont tir\u00e9s.<\/p>\n<p>Il existe toutefois de nombreuses exceptions \u00e0 ce principe de taxation. A titre d\u2019exemple, les immeubles qui appartiennent \u00e0 l\u2019Etat, aux collectivit\u00e9s territoriales ou encore aux \u00e9tablissements d\u2019assistance, scientifique ou d\u2019enseignement (les mus\u00e9es par exemple) \u00e9chappent \u00e0 la taxe fonci\u00e8re sous r\u00e9serve qu\u2019ils :<\/p>\n<ul>\n<li>soient affect\u00e9s \u00e0 une mission de service public ;<\/li>\n<li>ne produisent pas de revenus pour le propri\u00e9taire.<\/li>\n<\/ul>\n<p>Dans ce cadre, le Gouvernement a \u00e9t\u00e9 interrog\u00e9 sur la possibilit\u00e9 d\u2019accorder le b\u00e9n\u00e9fice de cette exon\u00e9ration \u00e0 une association, propri\u00e9taire d\u2019une fonderie de cloche, dont une partie du b\u00e2timent est affect\u00e9e \u00e0 l\u2019exploitation d\u2019un mus\u00e9e.<\/p>\n<p>La r\u00e9ponse est n\u00e9gative, puisque :<\/p>\n<ul>\n<li>le b\u00e2timent en question n\u2019appartient pas \u00e0 une personne publique ;<\/li>\n<li>seuls certains b\u00e2timents appartenant aux associations peuvent \u00eatre exon\u00e9r\u00e9s de taxe fonci\u00e8re, au nombre desquels ne figurent pas les mus\u00e9es.<\/li>\n<\/ul>\n<p>Source : R\u00e9ponse minist\u00e9rielle Gaultier du 16 novembre 2011, Assembl\u00e9e nationale, n\u00b0 38834<\/p>\n<p><a title=\"WebLex - Une exon\u00e9ration de taxe fonci\u00e8re pour les associations qui exploitent des mus\u00e9es ?\" href=\"https:\/\/www.weblex.fr\/weblex-actualite\/une-exoneration-de-taxe-fonciere-pour-les-associations-qui-exploitent-des-musees\" target=\"_blank\" rel=\"noopener\">Une exon\u00e9ration de taxe fonci\u00e8re pour les associations qui exploitent des mus\u00e9es ?<\/a> \u00a9 Copyright WebLex &#8211; 2022<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/TFmusee3.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Une association, parce qu\u2019elle a pour objectif de pr\u00e9server le patrimoine en r\u00e9habilitant et en exploitant un b\u00e2timent historique et culturel non affect\u00e9 \u00e0 un culte, peut-elle b\u00e9n\u00e9ficier d\u2019une exon\u00e9ration de taxe fonci\u00e8re ? R\u00e9ponse du Gouvernement\u2026<\/p>\n","protected":false},"author":0,"featured_media":6562,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-6561","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>Une exon\u00e9ration de taxe fonci\u00e8re pour les associations qui exploitent des mus\u00e9es ? - 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\/une-exoneration-de-taxe-fonciere-pour-les-associations-qui-exploitent-des-musees\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Une exon\u00e9ration de taxe fonci\u00e8re pour les associations qui exploitent des mus\u00e9es ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Une association, parce qu\u2019elle a pour objectif de pr\u00e9server le patrimoine en r\u00e9habilitant et en exploitant un b\u00e2timent historique et culturel non affect\u00e9 \u00e0 un culte, peut-elle b\u00e9n\u00e9ficier d\u2019une exon\u00e9ration de taxe fonci\u00e8re ? 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