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Crédit d’impôt en faveur du cinéma et de l’audiovisuel : pour quoi ?

Crédit d’impôt en faveur du cinéma et de l’audiovisuel : pour quoi ?

Publiée le vendredi 17 juin 2022 à 05h45 dans Actu Fiscale

Pour le calcul du crédit d’impôt pour dépenses de production déléguée d’œuvres cinématographiques ou audiovisuelles, peut-on prendre en compte les dépenses de « ventousage » ? Réponse de l’administration fiscale…


Dépenses de « ventousage » = avantage fiscal ?

Certaines entreprises de production cinématographique et audiovisuelle soumises à l’impôt sur les sociétés peuvent, toutes conditions remplies, bénéficier d’un crédit d'impôt au titre des dépenses de production correspondant à des opérations effectuées en vue de la réalisation de certaines œuvres.

En principe, cet avantage fiscal est égal à 20 % du montant total de certaines dépenses limitativement énumérées, parmi lesquelles :

  • les dépenses liées au recours aux industries techniques et autres prestataires de la création cinématographique et audiovisuelle (effets spéciaux, coiffures, maquillage, costumes, etc.) ;
  • les dépenses de transport, de restauration et d'hébergement occasionnées par la production de l'œuvre sur le territoire français ;
  • etc.

Dans ce contexte, notez que l’administration fiscale vient de confirmer que les dépenses de « ventousage » sont bien éligibles au crédit d’impôt.

Pour mémoire, le « ventousage » est une pratique qui permet à une entreprise de production de réserver une partie de l’espace public afin de disposer d’espaces extérieurs en vue de la réalisation de l’œuvre (installation de décors, tournage de scènes, etc.) et du stationnement des véhicules techniques.

Source : Rescrit Bofip-Impôts du 8 juin 2022, BOI-RES-IS-000090

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