{"id":8818,"date":"2023-09-25T00:00:00","date_gmt":"2023-09-24T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/ehpad-votre-activite-presente-t-elle-un-caractere-lucratif\/"},"modified":"2023-09-25T00:00:00","modified_gmt":"2023-09-24T22:00:00","slug":"ehpad-votre-activite-presente-t-elle-un-caractere-lucratif","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/ehpad-votre-activite-presente-t-elle-un-caractere-lucratif\/","title":{"rendered":"EHPAD : votre activit\u00e9 pr\u00e9sente-t-elle un caract\u00e8re \u00ab lucratif \u00bb ?"},"content":{"rendered":"<p>Un EHPAD (\u00e9tablissement d&#8217;h\u00e9bergement pour personnes \u00e2g\u00e9es d\u00e9pendantes) demande \u00e0 b\u00e9n\u00e9ficier d\u2019un cr\u00e9dit d\u2019imp\u00f4t\u2026 Ce que lui refuse l\u2019administration fiscale, qui rappelle que pour b\u00e9n\u00e9ficier de cet avantage, il faut \u00eatre assujetti \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s (IS), donc exercer une activit\u00e9 \u00ab lucrative \u00bb \u2026 Ce qui ne serait pas le cas de l\u2019\u00e9tablissement. \u00c0 tort ou \u00e0 raison ?<\/p>\n<h2>Rappel utile sur la notion d\u2019\u00ab activit\u00e9 lucrative \u00bb<\/h2>\n<p>Un EHPAD (\u00e9tablissement d&#8217;h\u00e9bergement pour personnes \u00e2g\u00e9es d\u00e9pendantes) demande \u00e0 b\u00e9n\u00e9ficier d\u2019un cr\u00e9dit d\u2019imp\u00f4t.<\/p>\n<p>Refus de l\u2019administration fiscale, qui rappelle \u00e0 l\u2019EHPAD qu\u2019il n\u2019est pas assujetti \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s (IS) et que cela change tout\u2026<\/p>\n<p>Sur ce point, elle pr\u00e9cise que les \u00e9tablissements tels que les \u00e9tablissements publics (ici notre EHPAD) ne sont passibles de l\u2019IS que si le service qu\u2019ils g\u00e8rent rel\u00e8ve d\u2019une \u00ab exploitation lucrative \u00bb.<\/p>\n<p>\u00ab Ce qui est bien le cas ici ! \u00bb, conteste l\u2019\u00e9tablissement, qui ne comprend pas ce qu\u2019on lui reproche : son activit\u00e9 consiste \u00e0 fournir \u00e0 ses r\u00e9sidents des prestations de soins, d\u2019assistance \u00e0 la d\u00e9pendance et d\u2019h\u00e9bergement (restauration, animation et blanchissage) qui leur sont factur\u00e9es\u2026 Elle est donc bien \u00ab lucrative \u00bb.<\/p>\n<p>\u00ab Non ! \u00bb, conteste l\u2019administration, pour qui l\u2019activit\u00e9 de l\u2019EHPAD n\u2019est pas \u00ab lucrative \u00bb, et pour cause :<\/p>\n<ul>\n<li>en moyenne, les tarifs de l\u2019\u00e9tablissement sont 30 % moins \u00e9lev\u00e9s que ceux pratiqu\u00e9s par les EHPAD priv\u00e9s \u00e0 but lucratif du m\u00eame d\u00e9partement ;<\/li>\n<li>il est habilit\u00e9 \u00e0 recevoir des b\u00e9n\u00e9ficiaires de l&#8217;aide sociale \u00e0 l&#8217;h\u00e9bergement pour la totalit\u00e9 de sa capacit\u00e9 d&#8217;accueil ;<\/li>\n<li>ses tarifs d&#8217;h\u00e9bergement sont fix\u00e9s par le pr\u00e9sident du conseil d\u00e9partemental.<\/li>\n<\/ul>\n<p>Autant d\u2019\u00e9l\u00e9ments qui permettent de consid\u00e9rer que les prestations propos\u00e9es par l\u2019EHPAD sont destin\u00e9es \u00e0 des personnes \u00e2g\u00e9es \u00e0 faibles ressources ne pouvant acc\u00e9der aux \u00e9tablissements du secteur priv\u00e9 lucratif qui, la plupart du temps, ne proposent pas ou peu de places \u00e9ligibles \u00e0 l&#8217;aide sociale.<\/p>\n<p>Certes, admet l\u2019\u00e9tablissement, qui tient tout de m\u00eame \u00e0 pr\u00e9ciser :<\/p>\n<ul>\n<li>que seulement 20 % de ses r\u00e9sidents b\u00e9n\u00e9ficient effectivement de l\u2019aide sociale ;<\/li>\n<li>qu\u2019il utilise des m\u00e9thodes de prospection comparables \u00e0 celles employ\u00e9es par les \u00e9tablissements du secteur priv\u00e9 lucratif.<\/li>\n<\/ul>\n<p>Des d\u00e9tails qui n\u2019emportent pas la conviction du juge : l\u2019EHPAD est g\u00e9r\u00e9 dans des conditions particuli\u00e8res qui conf\u00e8rent \u00e0 son exploitation un caract\u00e8re \u00ab non lucratif \u00bb.<\/p>\n<p>Par cons\u00e9quent, il ne peut pas \u00eatre assujetti \u00e0 l\u2019IS\u2026 Et ne peut donc pas b\u00e9n\u00e9ficier de l\u2019avantage fiscal r\u00e9clam\u00e9 !<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000047824787?page=1&amp;pageSize=10&amp;query=467919&amp;searchField=ALL&amp;searchType=ALL&amp;tab_selection=all&amp;typePagination=DEFAULT\" rel=\"noopener\" target=\"_blank\">Arr\u00eat du Conseil d&#8217;\u00c9tat du 12 juillet 2023, no 467919<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/ehpad-votre-activite-presente-t-elle-un-caractere-lucratif\" target=\"_blank\" rel=\"noopener\">Quand le fisc consid\u00e8re que l\u2019activit\u00e9 d\u2019un EHPAD n\u2019est pas suffisamment \u00ab lucrative \u00bb\u2026<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/dirigeantmaman.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Un EHPAD (\u00e9tablissement d&#8217;h\u00e9bergement pour personnes \u00e2g\u00e9es d\u00e9pendantes) demande \u00e0 b\u00e9n\u00e9ficier d\u2019un cr\u00e9dit d\u2019imp\u00f4t\u2026 Ce que lui refuse l\u2019administration fiscale, qui rappelle que pour b\u00e9n\u00e9ficier de cet avantage, il faut \u00eatre assujetti \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s (IS), donc exercer une activit\u00e9 \u00ab lucrative \u00bb \u2026 Ce qui ne serait pas le cas de l\u2019\u00e9tablissement. \u00c0 tort ou \u00e0 raison ?<\/p>\n","protected":false},"author":0,"featured_media":8819,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-8818","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>EHPAD : votre activit\u00e9 pr\u00e9sente-t-elle un caract\u00e8re \u00ab lucratif \u00bb ? - 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\/ehpad-votre-activite-presente-t-elle-un-caractere-lucratif\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" 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