Maître Grégoire PERSON

Avocat au barreau de Paris

Compétences : Droit fiscal et droit douanier

Barreau : Paris

Adresse : 103 RUE LA BOETIE 75008 PARIS

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Publié le 16/09/2024

Exclusion des abandons de créance du calcul du rapport de la taxe sur les salaires

Article juridique - Droit fiscal et droit douanier

Par Me Grégoire PERSON

Exclusion des abandons de créance du calcul du rapport de la taxe sur les salaires

I. Principe de la taxe sur les salaires

La taxe sur les salaires concerne les employeurs en France non soumis à la TVA sur plus de 10 % de leur chiffre d'affaires. Pour ces employeurs, l'assiette de la taxe est calculée en multipliant les rémunérations imposables par le rapport entre les recettes n'ouvrant pas droit à déduction de la TVA et le total des recettes (CGI, art. 231,1). Ce "rapport d'assujettissement" peut être déterminé par secteur.

II. Inclusion des subventions

Les subventions sans contrepartie sont hors du champ de la TVA (CGI, art. 256) et n'ouvrent pas droit à déduction. Elles doivent donc être incluses dans le calcul du rapport d'assujettissement à la taxe sur les salaires.

III. Exclusion des subventions exceptionnelles et d'équipement

Selon l'administration fiscale (BOI-TPS-TS-20-30-20220330, §160 et suivants), les subventions à caractère exceptionnel et les subventions d'équipement sont exclues du calcul du rapport, tant au numérateur qu'au dénominateur.

Subventions exceptionnelles : Aides non répétitives pour financer une dépense spécifique ou un événement particulier, restant accessoires par rapport aux recettes normales. Une subvention régulière ou dépassant 20 % du chiffre d'affaires perd ce caractère.
Subventions d'équipement : Bien que non définies précisément, elles semblent concerner le financement d'une immobilisation. Les subventions d'investissement, plus larges et visant des projets à long terme, doivent être incluses dans le rapport si elles ne financent pas une immobilisation spécifique.

IV. Cas particulier des abandons de créance

L'administration considère que les abandons de créance non répétitifs et exceptionnels sont des subventions exceptionnelles. Les abandons réguliers doivent donc être inclus dans le rapport d'assujettissement.

Cependant, un arrêt du Conseil d'État du 17 juin 2024 a infirmé cette position, précisant que les abandons de créance ne constituent pas du chiffre d'affaires au sens de la TVA et ne doivent pas être pris en compte dans le calcul de la taxe sur les salaires, qu'ils soient exceptionnels ou non.

Cette décision permet aux contribuables de réclamer un remboursement de la taxe sur les salaires payée au cours des trois dernières années. Si vous êtes concerné, n'hésitez pas à nous contacter pour vous assister dans cette démarche.

Notre offre pour les opérateurs financiers : https://www.cyplom.com/fr/offre/exoneration-de-tva-et-assurance-une-gestion-clarifiee