Traditionnellement, la mise \u00e0 disposition d\u2019un logement \u00e0 un salari\u00e9 constitue un avantage en nature. En est-il de m\u00eame de la mise \u00e0 disposition d\u2019un h\u00e9bergement professionnel \u00e0 caract\u00e8re temporaire ?<\/p>\n
\n
Logement et h\u00e9bergement professionnel temporaire : 2 choses diff\u00e9rentes ?<\/h2>\n
Par principe, les avantages en nature consentis par une entreprise constituent des charges d\u00e9ductibles de son b\u00e9n\u00e9fice imposable, \u00e0 la condition qu\u2019ils soient clairement identifi\u00e9s en tant que tel au sein de la comptabilit\u00e9.<\/p>\n
Si la comptabilit\u00e9 ne le fait pas clairement ressortir, l\u2019avantage devient alors \u00ab occulte \u00bb et n\u2019est plus d\u00e9ductible pour l\u2019entreprise.<\/p>\n
Dans une affaire r\u00e9cente, une entreprise d\u2019installation de syst\u00e8mes thermiques a mis \u00e0 disposition de ses salari\u00e9s, pour la dur\u00e9e d\u2019un chantier, des mobil-homes et a pass\u00e9 en charges d\u00e9ductibles les loyers correspondants, sans plus de d\u00e9tails.<\/p>\n
Une erreur, selon l\u2019administration fiscale, qui consid\u00e8re que cette mise \u00e0 disposition doit s\u2019analyser comme un avantage occulte. Pourquoi ? Parce qu\u2019elle n\u2019est pas correctement identifi\u00e9e en comptabilit\u00e9.<\/p>\n
Ce que l\u2019entreprise conteste, en expliquant que les mobil-homes devaient \u00eatre partag\u00e9s entre les ouvriers qui ne pouvaient pas en disposer personnellement. Plus simplement, il ne s\u2019agit pas pour elle de v\u00e9ritables avantages en nature. Elle n\u2019avait donc pas, selon elle, \u00e0 respecter les obligations d\u2019identification comptable applicables en pareil cas.<\/p>\n
Ce que confirme le juge, qui rappelle qu\u2019il doit \u00eatre op\u00e9r\u00e9 une distinction entre la mise \u00e0 disposition d\u2019un logement et la mise \u00e0 disposition d\u2018un h\u00e9bergement professionnel \u00e0 caract\u00e8re temporaire.<\/p>\n
Le premier est constitutif d\u2019un avantage en nature, mais pas le second.<\/p>\n
Une distinction qui n\u00e9cessite d\u2019appr\u00e9cier chaque situation au cas par cas. Dans cette affaire, les logements devant \u00eatre partag\u00e9s dans des conditions pr\u00e9caires et temporaires, il semblerait qu\u2019il s\u2019agisse d\u2019une mise \u00e0 disposition d\u2019un h\u00e9bergement professionnel temporaire, non constitutif d\u2019un avantage en nature.<\/p>\n
Notez toutefois que l\u2019affaire devra \u00eatre rejug\u00e9e pour \u00e9claircir ce point\u2026<\/p>\n
Source : Arr\u00eat du Conseil d\u2019Etat du 5 d\u00e9cembre 2022, n\u00b0 462577<\/p>\n
Mise \u00e0 disposition d\u2019un logement ou d\u2019un h\u00e9bergement : pas de diff\u00e9rence (fiscale)<\/a> ? \u00a9 Copyright WebLex – 2023<\/p>\n<\/div>\n
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Traditionnellement, la mise \u00e0 disposition d\u2019un logement \u00e0 un salari\u00e9 constitue un avantage en nature. En est-il de m\u00eame de la mise \u00e0 disposition d\u2019un h\u00e9bergement professionnel \u00e0 caract\u00e8re temporaire ?<\/p>\n","protected":false},"author":0,"featured_media":7383,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-7382","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"\n
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