{"id":9740,"date":"2024-03-01T00:00:00","date_gmt":"2024-02-29T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/locaux-reserves-un-peu-beaucoup-aux-adherents-pas-de-taxe-dhabitation\/"},"modified":"2024-03-01T00:00:00","modified_gmt":"2024-02-29T23:00:00","slug":"locaux-reserves-un-peu-beaucoup-aux-adherents-pas-de-taxe-dhabitation","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/locaux-reserves-un-peu-beaucoup-aux-adherents-pas-de-taxe-dhabitation\/","title":{"rendered":"Locaux r\u00e9serv\u00e9s (un peu, beaucoup ?) aux adh\u00e9rents = pas de taxe d\u2019habitation"},"content":{"rendered":"<p>Pour rappel, la taxe d\u2019habitation n\u2019est plus applicable aux r\u00e9sidences principales des particuliers. En revanche, elle reste en vigueur pour les soci\u00e9t\u00e9s et les associations sous certaines conditions. Des conditions qu\u2019une d\u00e9put\u00e9e souhaite \u00e9claircir pour les associations sportives\u2026&nbsp;<\/p>\n<h2>Associations sportives et salles r\u00e9serv\u00e9es aux adh\u00e9rents = taxe d\u2019habitation ?<\/h2>\n<p>Pour rappel, les associations peuvent devoir payer une taxe d\u2019habitation pour les locaux remplissant les 3 conditions cumulatives suivantes :<\/p>\n<ul>\n<li>\n<p>ils sont meubl\u00e9s conform\u00e9ment \u00e0 leur destination ;<\/p>\n<\/li>\n<li>\n<p>ils sont occup\u00e9s \u00e0 titre privatif ;<\/p>\n<\/li>\n<li>\n<p>ils ne sont pas retenus pour l&#8217;\u00e9tablissement de la cotisation fonci\u00e8re des entreprises (CFE).<\/p>\n<\/li>\n<\/ul>\n<p>Certaines associations re\u00e7oivent donc un avis de taxe d\u2019habitation sur les r\u00e9sidences secondaires (THRS) pour les locaux r\u00e9serv\u00e9s \u00e0 leurs adh\u00e9rents pour pratiquer leurs activit\u00e9s, ce qui \u00e9tonne une d\u00e9put\u00e9e.<\/p>\n<p>Pourquoi ? Parce que les salles de comp\u00e9tition, vestiaires et locaux d\u2019hygi\u00e8ne des groupements sportifs ne sont pas imposables au titre de la THRS et que, selon une tr\u00e8s ancienne r\u00e9ponse du Gouvernement, les locaux des associations sportives \u00e9quip\u00e9s pour permettre la pratique d&#8217;activit\u00e9s sportives semblaient \u00eatre assimil\u00e9s \u00e0 des salles de comp\u00e9tition.<\/p>\n<p>Autant de questions qui poussent la d\u00e9put\u00e9e \u00e0 demander des \u00e9claircissements.<\/p>\n<p>Le Gouvernement rappelle donc le principe en mati\u00e8re de locaux privatifs.<\/p>\n<p>Pour qu\u2019un local soit exempt\u00e9 de THRS, il faut qu\u2019il soit librement accessible au public. Or, un local r\u00e9serv\u00e9 aux adh\u00e9rents pour la pratique de leur sport est consid\u00e9r\u00e9 comme privatif, m\u00eame s\u2019il est accessible \u00e0 certains moments au public. En effet, l\u2019association garde la ma\u00eetrise de son acc\u00e8s tant dans les horaires que dans le public accueilli.<\/p>\n<p>Par cons\u00e9quent, quand bien m\u00eame le local est utilis\u00e9 occasionnellement comme salle de comp\u00e9tition, cela n\u2019exclut pas automatiquement l\u2019application de la THRS. Cette r\u00e8gle est appliqu\u00e9e au cas par cas, il conviendra alors de prouver que le caract\u00e8re privatif du local est exclu.<\/p>\n<p>Notez que, depuis la loi de finances 2024, il existe une exon\u00e9ration de la THRS pour les associations d&#8217;int\u00e9r\u00eat g\u00e9n\u00e9ral pouvant percevoir des dons \u00e9ligibles \u00e0 la r\u00e9duction d&#8217;imp\u00f4t sur le revenu, toutes conditions remplies. Mais elle n\u2019est que facultative et d\u00e9pend du bon vouloir des collectivit\u00e9s locales comp\u00e9tentes\u2026<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/questions.assemblee-nationale.fr\/q16\/16-5516QE.htm\" rel=\"noopener\" target=\"_blank\">R\u00e9ponse minist\u00e9rielle Rabault du 27 f\u00e9vrier 2024, Assembl\u00e9e nationale, no 5516 : \u00ab Conditions d\u2019assujettissement des associations sportives \u00e0 la taxe d\u2019habitation \u00bb<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/locaux-reserves-un-peu-beaucoup-aux-adherents-pas-de-taxe-d-habitation\" target=\"_blank\" rel=\"noopener\">Locaux r\u00e9serv\u00e9s (un peu, beaucoup ?) aux adh\u00e9rents = pas de taxe d\u2019habitation <\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/salledesportcompetition.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pour rappel, la taxe d\u2019habitation n\u2019est plus applicable aux r\u00e9sidences principales des particuliers. En revanche, elle reste en vigueur pour les soci\u00e9t\u00e9s et les associations sous certaines conditions. Des conditions qu\u2019une d\u00e9put\u00e9e souhaite \u00e9claircir pour les associations sportives\u2026&nbsp;<\/p>\n","protected":false},"author":0,"featured_media":9741,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-9740","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>Locaux r\u00e9serv\u00e9s (un peu, beaucoup ?) aux adh\u00e9rents = pas de taxe d\u2019habitation - 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\/locaux-reserves-un-peu-beaucoup-aux-adherents-pas-de-taxe-dhabitation\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Locaux r\u00e9serv\u00e9s (un peu, beaucoup ?) aux adh\u00e9rents = pas de taxe d\u2019habitation - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Pour rappel, la taxe d\u2019habitation n\u2019est plus applicable aux r\u00e9sidences principales des particuliers. 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