Maître Emmeline BOCHEREL

Avocat au barreau de Nantes

Compétences : Droit fiscal et droit douanier, Droit des sociétés, Fiscalité de l'activité professionnelle

Barreau : Nantes

Adresse : 1 rue Pierre Dautel 44150 ANCENIS

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Publié le 21/04/2020

Dons Notre-Dame de Paris : comment les déclarer ?

Article juridique - Droit fiscal et droit douanier

Par Me Emmeline BOCHEREL

Dons Notre-Dame de Paris : comment les déclarer ?

Le 15 avril 2019, le Monde apprenait la catastrophe : un incendie ravageait la Cathédrale Notre-Dame. De nombreuses personnes (entreprises et particuliers) ont souhaité oeuvrer pour la restauration de celle qui a bercé de nombreux contes, livres, récits & books de voyage et créations audiovisuelles.

Vous avez participé à la conservation et à la restauration de Notre-Dame de Paris ?

Savez-vous que le Parlement a voté des mesures exceptionnelles pour les dons ainsi versés pour la restauration et la conservation de Notre-Dame, et notamment, pour les particuliers, l'octroi d'une réduction d'impôt de 75% du montant des dons versés dans la limite de 1 000 €, les versements supérieurs à 1 000 € pouvant faire l'objet d'une réduction d'impôt complémentaire dans les conditions fixées pour le régime des dons aux organismes d'intérêt général ?

Les entreprises n'ont pas de mesures spécifiques, mais peuvent toutefois entrer dans le cadre du mécénat d'entreprise les dons en nature ou numéraires réalisés. Les modalités d'imputation sont toutefois spécifiques, et devront être appréciées à la lumière de la date de clôture de leurs exercices sociaux.

Découvrez tous les détails (réduction d'impôt octroyé, modalités déclaratives, etc.) ici