Actualités comptables
Associations : toujours exonérées d’impôts ?

Associations : toujours exonérées d’impôts ?

Publiée le vendredi 01 avril 2022 à 05h45 dans Actu Fiscale

Le seuil de la franchise permettant aux associations à but non lucratif exerçant une activité lucrative accessoire d’échapper aux impôts commerciaux est revalorisé. A combien est-il fixé pour 2022 ?


Franchise des impôts commerciaux : le seuil 2022

En principe, les associations à but non lucratif échappent aux impôts commerciaux, à condition de remplir les critères de non-lucrativité.

Toutefois, à côté de leur activité non lucrative, certaines peuvent exercer une activité lucrative dite accessoire. Dans cette hypothèse, elles pourront tout de même échapper aux impôts commerciaux (impôt sur les sociétés, TVA et contribution économique territoriale) si les revenus tirés de l’activité lucrative accessoire n’excèdent pas une limite fixée à 73 518 € pour 2022.

Rappelons que pour bénéficier de cette franchise, les associations concernées doivent remplir les conditions suivantes :

  • leur gestion doit être désintéressée ;
  • leurs activités non lucratives doivent rester significativement prépondérantes ;
  • le montant des recettes d’exploitation encaissées au cours de l’année civile provenant des activités lucratives accessoires ne doit pas dépasser 73 518 €.

Source : Actualité Bofip-Impôts du 23/03/2022

Associations : toujours exonérées d’impôts ? © Copyright WebLex - 2022

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