{"id":7277,"date":"2023-01-11T11:03:29","date_gmt":"2023-01-11T10:03:29","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/prendre-le-large-en-se-faisant-une-petite-marge\/"},"modified":"2023-01-11T11:03:29","modified_gmt":"2023-01-11T10:03:29","slug":"prendre-le-large-en-se-faisant-une-petite-marge","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/le-saviez-vous\/prendre-le-large-en-se-faisant-une-petite-marge\/","title":{"rendered":"Prendre le large\u2026 en se faisant une petite marge ?"},"content":{"rendered":"<div class=\"quizz\">\n<div class=\"question-quizz\">Une soci\u00e9t\u00e9 a d\u00e9cid\u00e9 de soutenir un groupe d\u2019\u00e9tudiants lors d\u2019une r\u00e9gate pendant l\u2019\u00e9t\u00e9 2022.<\/p>\n<p>Pour ce faire, elle a financ\u00e9 une partie du mat\u00e9riel et, en contrepartie, le groupe d&#8217;\u00e9tudiants a fait la promotion de l&#8217;entreprise (revue de presse, affichage du logo de l&#8217;entreprise sur la coque du voilier, etc.).<\/p>\n<p>En pr\u00e9vision de la cl\u00f4ture de l&#8217;exercice, la soci\u00e9t\u00e9 s\u2019interroge sur la possibilit\u00e9 de d\u00e9duire ces d\u00e9penses de son r\u00e9sultat imposable ou de b\u00e9n\u00e9ficier d&#8217;une r\u00e9duction d&#8217;imp\u00f4t (m\u00e9c\u00e9nat).<\/p>\n<p>D&#8217;apr\u00e8s vous, que lui est-il possible de faire ?<\/p><\/div>\n<ul class=\"propal-quizz\">\n<li class=\"quizz-a\"><a href=\"#reponse\" onclick=\"document.getElementById('page-fiche').classList.add('quizz-open'); return false;\">D\u00e9duire la charge<\/a><\/li>\n<li class=\"quizz-b\"><a href=\"#reponse\" onclick=\"document.getElementById('page-fiche').classList.add('quizz-open'); return false;\">B\u00e9n\u00e9ficier d&#8217;une r\u00e9duction d&#8217;imp\u00f4t<\/a><\/li>\n<\/ul>\n<div id=\"rna\" class=\"reponse-non-affichee\">La r\u00e9ponse n&#8217;est pas toujours celle que l&#8217;on croit&#8230;<\/div>\n<div id=\"reponse\" class=\"reponse-quizz-in\">La bonne r\u00e9ponse est&#8230;<br \/> <span class=\"reponse-a\">D\u00e9duire la charge<\/span><br \/>Contrairement aux d\u00e9penses de m\u00e9c\u00e9nat, les d\u00e9penses dites de \u00ab parrainage \u00bb ou de \u00ab sponsoring \u00bb constituent une charge d\u00e9ductible du r\u00e9sultat imposable lorsqu\u2019elles sont r\u00e9alis\u00e9es dans l\u2019int\u00e9r\u00eat direct de la soci\u00e9t\u00e9.<\/p>\n<p>Cela suppose donc que l&#8217;entreprise retire un avantage de ce partenariat, dans le cadre de son exploitation, comme en mati\u00e8re de communication pour l\u2019entreprise, de notori\u00e9t\u00e9, d\u2019image, de retomb\u00e9es \u00e9conomiques, etc.<\/p>\n<p>Retenez qu&#8217;il est imp\u00e9ratif d&#8217;\u00e9tablir que la d\u00e9pense engag\u00e9e est en rapport avec l\u2019avantage attendu : en clair, la d\u00e9pense ne doit pas \u00eatre manifestement excessive au regard de l\u2019action parrain\u00e9e.<\/p><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Une soci\u00e9t\u00e9 a d\u00e9cid\u00e9 de soutenir un groupe d\u2019\u00e9tudiants lors d\u2019une r\u00e9gate pendant l\u2019\u00e9t\u00e9 2022.<\/p>\n<p>Pour ce faire, elle a financ\u00e9 une partie du mat\u00e9riel et, en contrepartie, le groupe d&#8217;\u00e9tudiants a fait la promotion de l&#8217;entreprise (revue de presse, affichage du logo de l&#8217;entreprise sur la coque du voilier, etc.).<\/p>\n<p>En pr\u00e9vision de la cl\u00f4ture de l&#8217;exercice, la soci\u00e9t\u00e9 s\u2019interroge sur la possibilit\u00e9 de d\u00e9duire ces d\u00e9penses de son r\u00e9sultat imposable ou de b\u00e9n\u00e9ficier d&#8217;une r\u00e9duction d&#8217;imp\u00f4t (m\u00e9c\u00e9nat).<\/p>\n<p>D&#8217;apr\u00e8s vous, que lui est-il possible de faire ?<\/p>\n","protected":false},"author":0,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[],"class_list":["post-7277","post","type-post","status-publish","format-standard","hentry","category-le-saviez-vous"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Prendre le large\u2026 en se faisant une petite marge ? 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