{"id":692,"date":"2021-01-26T05:45:00","date_gmt":"2021-01-26T04:45:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/avantage-fiscal-oeuvres-dart-numeriques-oeuvres-dart\/"},"modified":"2021-04-13T03:00:09","modified_gmt":"2021-04-13T01:00:09","slug":"avantage-fiscal-oeuvres-dart-numeriques-oeuvres-dart","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/avantage-fiscal-oeuvres-dart-numeriques-oeuvres-dart\/","title":{"rendered":"Avantage fiscal : \u0153uvres d\u2019art num\u00e9riques = \u0153uvres d\u2019art ?"},"content":{"rendered":"<p >Les \u0153uvres d\u2019art num\u00e9riques permettent-elles de b\u00e9n\u00e9ficier du dispositif de d\u00e9duction fiscale exceptionnelle qui profite aux entreprises qui ach\u00e8tent des \u0153uvres originales d\u2019artistes vivants avant le 31 d\u00e9cembre 2022 ? R\u00e9ponse\u2026<\/p>\n<div>\n<h2> Avantage fiscal : \u0153uvres d\u2019art num\u00e9riques \u2260 \u0153uvres d\u2019art<\/h2>\n<p>Les entreprises qui ach\u00e8tent des \u0153uvres originales d\u2019artistes vivants avant le 31 d\u00e9cembre 2022 et qui, au plan comptable, les inscrivent \u00e0 un compte d\u2019actif immobilis\u00e9, peuvent b\u00e9n\u00e9ficier, toutes conditions remplies, d\u2019un avantage fiscal.<\/p>\n<p>Un tel investissement leur permet, en effet, de d\u00e9duire du r\u00e9sultat de l\u2019exercice d\u2019achat de cette \u0153uvre et des 4 ann\u00e9es suivantes, une somme identique au prix d\u2019acquisition de l\u2019\u0153uvre.<\/p>\n<p>Mais pour pouvoir b\u00e9n\u00e9ficier de cette d\u00e9duction exceptionnelle, encore faut-il que l\u2019\u0153uvre achet\u00e9e soit une \u00ab \u0153uvre originale d\u2019artiste vivant \u00bb.<\/p>\n<p>A ce sujet, le gouvernement vient de rappeler que cette qualification ne s\u2019applique qu\u2019aux \u0153uvres enti\u00e8rement ex\u00e9cut\u00e9es \u00e0 la main par l\u2019artiste, ce qui exclut tout proc\u00e9d\u00e9 m\u00e9canique ou photom\u00e9canique.<\/p>\n<p>D\u00e8s lors, les \u0153uvres d\u2019art num\u00e9riques ne permettent pas de b\u00e9n\u00e9ficier de cette d\u00e9duction fiscale exceptionnelle.<\/p>\n<p>Source : R\u00e9ponse minist\u00e9rielle Genevard du 12 janvier 2021, Assembl\u00e9e nationale, n\u00b022584<\/p>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/avantage-fiscal-oeuvres-dart-numeriques-oeuvres-dart\" target=\"_blank\" rel=\"noopener\">Avantage fiscal : \u0153uvres d\u2019art num\u00e9riques = \u0153uvres d\u2019art ?<\/a> \u00a9 Copyright WebLex &#8211; 2021<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/oeuvrenumerique.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les \u0153uvres d\u2019art num\u00e9riques permettent-elles de b\u00e9n\u00e9ficier du dispositif de d\u00e9duction fiscale exceptionnelle qui profite aux entreprises qui ach\u00e8tent des \u0153uvres originales d\u2019artistes vivants avant le 31 d\u00e9cembre 2022 ? R\u00e9ponse\u2026<\/p>\n","protected":false},"author":0,"featured_media":3935,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-692","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>Avantage fiscal : \u0153uvres d\u2019art num\u00e9riques = \u0153uvres d\u2019art ? - 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\/de\/actualites\/avantage-fiscal-oeuvres-dart-numeriques-oeuvres-dart\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Avantage fiscal : \u0153uvres d\u2019art num\u00e9riques = \u0153uvres d\u2019art ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Les \u0153uvres d\u2019art num\u00e9riques permettent-elles de b\u00e9n\u00e9ficier du dispositif de d\u00e9duction fiscale exceptionnelle qui profite aux entreprises qui ach\u00e8tent des \u0153uvres originales d\u2019artistes vivants avant le 31 d\u00e9cembre 2022 ? 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