{"id":8902,"date":"2023-10-06T00:00:00","date_gmt":"2023-10-05T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/dons-alimentaires-aux-cantines-scolaires-reduction-dimpot\/"},"modified":"2023-10-06T00:00:00","modified_gmt":"2023-10-05T22:00:00","slug":"dons-alimentaires-aux-cantines-scolaires-reduction-dimpot","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/dons-alimentaires-aux-cantines-scolaires-reduction-dimpot\/","title":{"rendered":"Dons alimentaires aux cantines scolaires = r\u00e9duction d\u2019imp\u00f4t ?"},"content":{"rendered":"<p>Dans le cadre de la lutte contre le gaspillage alimentaire, une s\u00e9natrice s\u2019interroge : lorsqu\u2019un agriculteur d\u00e9cide de faire don d\u2019une partie de sa production \u00e0 un service de restauration scolaire, peut-il b\u00e9n\u00e9ficier de la r\u00e9duction d\u2019imp\u00f4t sur les b\u00e9n\u00e9fices dite \u00ab m\u00e9c\u00e9nat \u00bb ? R\u00e9ponse du Gouvernement\u2026<\/p>\n<h2>Une bonne action n\u2019est pas toujours (fiscalement) r\u00e9compens\u00e9e\u2026<\/h2>\n<p>Les agriculteurs qui font le choix de donner une partie de leur production \u00e0 des associations peuvent b\u00e9n\u00e9ficier de la r\u00e9duction d\u2019imp\u00f4t sur les b\u00e9n\u00e9fices dite \u00ab m\u00e9c\u00e9nat \u00bb, sous r\u00e9serve du respect de toutes les conditions requises.<\/p>\n<p>Cet avantage fiscal est \u00e9gal \u00e0 60 % des sommes vers\u00e9es dans la limite de 5 pour mille du chiffre d\u2019affaires ou, si elle est plus favorable, dans la limite de 20 000 \u20ac.<\/p>\n<p>Notez que pour les versements d\u2019un montant sup\u00e9rieur \u00e0 2 M\u20ac, le taux de la r\u00e9duction d\u2019imp\u00f4t passe \u00e0 40 % pour la fraction des versements qui exc\u00e8de ce seuil.<\/p>\n<p>Dans le cadre de la lutte contre le gaspillage alimentaire, une s\u00e9natrice interroge le Gouvernement sur le sort des agriculteurs qui consentent des dons alimentaires aux cantines scolaires : peuvent-ils b\u00e9n\u00e9ficier de la r\u00e9duction d\u2019imp\u00f4t m\u00e9c\u00e9nat pour ce type de dons ?<\/p>\n<p>La r\u00e9ponse est claire\u2026 C\u2019est non !<\/p>\n<p>Le Gouvernement rappelle, en effet, qu\u2019en r\u00e8gle g\u00e9n\u00e9rale, l\u2019organisation de la restauration scolaire rel\u00e8ve de la responsabilit\u00e9 des collectivit\u00e9s territoriales, sauf pour les \u00e9tablissements hors contrats. Le plus souvent, ce type d\u2019\u00e9tablissement assure lui-m\u00eame cette prestation ou la confie \u00e0 un traiteur professionnel.<\/p>\n<p>Par cons\u00e9quent, l\u2019activit\u00e9 de restauration scolaire, qui appara\u00eet concurrentielle, ne peut pas \u00eatre qualifi\u00e9e \u00ab d\u2019int\u00e9r\u00eat g\u00e9n\u00e9ral \u00bb\u2026 Les dons d\u2019une partie de leur production consentis \u00e0 ce type de structure, bien que possibles, ne permettront donc pas aux agriculteurs de b\u00e9n\u00e9ficier de la r\u00e9duction d\u2019imp\u00f4t m\u00e9c\u00e9nat.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.senat.fr\/questions\/base\/2022\/qSEQ221103803.html\" rel=\"noopener\" target=\"_blank\">R\u00e9ponse minist\u00e9rielle Gatel du 14 septembre 2023, S\u00e9nat, no 03803 : \u00ab Capacit\u00e9 de donation par les producteurs locaux aux services de restauration scolaire \u00bb<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/dons-alimentaires-aux-cantines-scolaires-reduction-d-impot\" target=\"_blank\" rel=\"noopener\">Dons alimentaires aux cantines scolaires = r\u00e9duction d\u2019imp\u00f4t ?<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/donagricole.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dans le cadre de la lutte contre le gaspillage alimentaire, une s\u00e9natrice s\u2019interroge : lorsqu\u2019un agriculteur d\u00e9cide de faire don d\u2019une partie de sa production \u00e0 un service de restauration scolaire, peut-il b\u00e9n\u00e9ficier de la r\u00e9duction d\u2019imp\u00f4t sur les b\u00e9n\u00e9fices dite \u00ab m\u00e9c\u00e9nat \u00bb ? R\u00e9ponse du Gouvernement\u2026<\/p>\n","protected":false},"author":0,"featured_media":8903,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-8902","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>Dons alimentaires aux cantines scolaires = r\u00e9duction d\u2019imp\u00f4t ? - 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\/dons-alimentaires-aux-cantines-scolaires-reduction-dimpot\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Dons alimentaires aux cantines scolaires = r\u00e9duction d\u2019imp\u00f4t ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Dans le cadre de la lutte contre le gaspillage alimentaire, une s\u00e9natrice s\u2019interroge : lorsqu\u2019un agriculteur d\u00e9cide de faire don d\u2019une partie de sa production \u00e0 un service de restauration scolaire, peut-il b\u00e9n\u00e9ficier de la r\u00e9duction d\u2019imp\u00f4t sur les b\u00e9n\u00e9fices dite \u00ab m\u00e9c\u00e9nat \u00bb ? R\u00e9ponse du Gouvernement\u2026\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cabinet-magar.fr\/actualites\/dons-alimentaires-aux-cantines-scolaires-reduction-dimpot\/\" \/>\n<meta property=\"og:site_name\" content=\"Cabinet Magar\" \/>\n<meta property=\"article:published_time\" content=\"2023-10-05T22:00:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2023\/10\/donagricole.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"600\" \/>\n\t<meta property=\"og:image:height\" content=\"400\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Gesch\u00e4tzte Lesezeit\" \/>\n\t<meta name=\"twitter:data1\" content=\"2\u00a0Minuten\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/dons-alimentaires-aux-cantines-scolaires-reduction-dimpot\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/dons-alimentaires-aux-cantines-scolaires-reduction-dimpot\/\"},\"author\":{\"name\":\"\",\"@id\":\"\"},\"headline\":\"Dons alimentaires aux cantines scolaires = r\u00e9duction d\u2019imp\u00f4t ?\",\"datePublished\":\"2023-10-05T22:00:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/dons-alimentaires-aux-cantines-scolaires-reduction-dimpot\/\"},\"wordCount\":388,\"commentCount\":0,\"image\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/dons-alimentaires-aux-cantines-scolaires-reduction-dimpot\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2023\/10\/donagricole.jpg\",\"articleSection\":[\"Actu Fiscale\",\"Actualit\u00e9s\"],\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.cabinet-magar.fr\/actualites\/dons-alimentaires-aux-cantines-scolaires-reduction-dimpot\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/dons-alimentaires-aux-cantines-scolaires-reduction-dimpot\/\",\"url\":\"https:\/\/www.cabinet-magar.fr\/actualites\/dons-alimentaires-aux-cantines-scolaires-reduction-dimpot\/\",\"name\":\"Dons alimentaires aux cantines scolaires = r\u00e9duction d\u2019imp\u00f4t ? - Cabinet Magar\",\"isPartOf\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/dons-alimentaires-aux-cantines-scolaires-reduction-dimpot\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/dons-alimentaires-aux-cantines-scolaires-reduction-dimpot\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2023\/10\/donagricole.jpg\",\"datePublished\":\"2023-10-05T22:00:00+00:00\",\"author\":{\"@id\":\"\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/dons-alimentaires-aux-cantines-scolaires-reduction-dimpot\/#breadcrumb\"},\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.cabinet-magar.fr\/actualites\/dons-alimentaires-aux-cantines-scolaires-reduction-dimpot\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"de\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/dons-alimentaires-aux-cantines-scolaires-reduction-dimpot\/#primaryimage\",\"url\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2023\/10\/donagricole.jpg\",\"contentUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2023\/10\/donagricole.jpg\",\"width\":600,\"height\":400},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/dons-alimentaires-aux-cantines-scolaires-reduction-dimpot\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/www.cabinet-magar.fr\/de\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Dons alimentaires aux cantines scolaires = r\u00e9duction d\u2019imp\u00f4t ?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/#website\",\"url\":\"https:\/\/www.cabinet-magar.fr\/\",\"name\":\"Cabinet Magar\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.cabinet-magar.fr\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"de\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Dons alimentaires aux cantines scolaires = r\u00e9duction d\u2019imp\u00f4t ? - Cabinet Magar","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.cabinet-magar.fr\/actualites\/dons-alimentaires-aux-cantines-scolaires-reduction-dimpot\/","og_locale":"de_DE","og_type":"article","og_title":"Dons alimentaires aux cantines scolaires = r\u00e9duction d\u2019imp\u00f4t ? - Cabinet Magar","og_description":"Dans le cadre de la lutte contre le gaspillage alimentaire, une s\u00e9natrice s\u2019interroge : lorsqu\u2019un agriculteur d\u00e9cide de faire don d\u2019une partie de sa production \u00e0 un service de restauration scolaire, peut-il b\u00e9n\u00e9ficier de la r\u00e9duction d\u2019imp\u00f4t sur les b\u00e9n\u00e9fices dite \u00ab m\u00e9c\u00e9nat \u00bb ? R\u00e9ponse du Gouvernement\u2026","og_url":"https:\/\/www.cabinet-magar.fr\/actualites\/dons-alimentaires-aux-cantines-scolaires-reduction-dimpot\/","og_site_name":"Cabinet Magar","article_published_time":"2023-10-05T22:00:00+00:00","og_image":[{"width":600,"height":400,"url":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2023\/10\/donagricole.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_misc":{"Gesch\u00e4tzte Lesezeit":"2\u00a0Minuten"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/dons-alimentaires-aux-cantines-scolaires-reduction-dimpot\/#article","isPartOf":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/dons-alimentaires-aux-cantines-scolaires-reduction-dimpot\/"},"author":{"name":"","@id":""},"headline":"Dons alimentaires aux cantines scolaires = r\u00e9duction d\u2019imp\u00f4t ?","datePublished":"2023-10-05T22:00:00+00:00","mainEntityOfPage":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/dons-alimentaires-aux-cantines-scolaires-reduction-dimpot\/"},"wordCount":388,"commentCount":0,"image":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/dons-alimentaires-aux-cantines-scolaires-reduction-dimpot\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2023\/10\/donagricole.jpg","articleSection":["Actu Fiscale","Actualit\u00e9s"],"inLanguage":"de","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.cabinet-magar.fr\/actualites\/dons-alimentaires-aux-cantines-scolaires-reduction-dimpot\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/dons-alimentaires-aux-cantines-scolaires-reduction-dimpot\/","url":"https:\/\/www.cabinet-magar.fr\/actualites\/dons-alimentaires-aux-cantines-scolaires-reduction-dimpot\/","name":"Dons alimentaires aux cantines scolaires = r\u00e9duction d\u2019imp\u00f4t ? - Cabinet Magar","isPartOf":{"@id":"https:\/\/www.cabinet-magar.fr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/dons-alimentaires-aux-cantines-scolaires-reduction-dimpot\/#primaryimage"},"image":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/dons-alimentaires-aux-cantines-scolaires-reduction-dimpot\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2023\/10\/donagricole.jpg","datePublished":"2023-10-05T22:00:00+00:00","author":{"@id":""},"breadcrumb":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/dons-alimentaires-aux-cantines-scolaires-reduction-dimpot\/#breadcrumb"},"inLanguage":"de","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.cabinet-magar.fr\/actualites\/dons-alimentaires-aux-cantines-scolaires-reduction-dimpot\/"]}]},{"@type":"ImageObject","inLanguage":"de","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/dons-alimentaires-aux-cantines-scolaires-reduction-dimpot\/#primaryimage","url":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2023\/10\/donagricole.jpg","contentUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2023\/10\/donagricole.jpg","width":600,"height":400},{"@type":"BreadcrumbList","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/dons-alimentaires-aux-cantines-scolaires-reduction-dimpot\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/www.cabinet-magar.fr\/de\/"},{"@type":"ListItem","position":2,"name":"Dons alimentaires aux cantines scolaires = r\u00e9duction d\u2019imp\u00f4t ?"}]},{"@type":"WebSite","@id":"https:\/\/www.cabinet-magar.fr\/#website","url":"https:\/\/www.cabinet-magar.fr\/","name":"Cabinet Magar","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.cabinet-magar.fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"de"}]}},"_links":{"self":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts\/8902","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/comments?post=8902"}],"version-history":[{"count":0,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts\/8902\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/media\/8903"}],"wp:attachment":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/media?parent=8902"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/categories?post=8902"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/tags?post=8902"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}