Maître Marine LE BIHAN

Avocat au barreau de Paris

Compétences : Droit commercial, des affaires et de la concurrence, Propriété littéraire et artistique, Droit du crédit et de la consommation, Droit des sociétés, Droit pénal, Droit bancaire et boursier, Procédure civile

Barreau : Paris

Adresse : 24 AVENUE DE L OPERA 75001 PARIS

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Publié le 30/10/2021

VERS UN NOUVEAU DISPOSITIF DE DEFISCALISATION EN ART ?

Article juridique - Droit de la propriété intellectuelle

Par Me Marine LE BIHAN

VERS UN NOUVEAU DISPOSITIF DE DEFISCALISATION EN ART ?

Le 28 octobre 2021, le groupe Socialistes et apparentés à l'Assemblée nationale a déposé un amendement proposé par la Maison des Artistes, dans le cadre de l'examen du Projet de loi de finances pour 2022.

Cet amendement vise à promouvoir l’acquisition d’œuvres d’art d’artistes vivants par les particuliers, sur le modèle du mécanisme fiscal accordé aux entreprises par l’article 238 bis AB du CGI.

En quoi consisterait ce nouveau dispositif ?

Conditions à respecter par le contribuable :

acquisition d'œuvres d’art originales d’artistes vivants
engagement à conserver les œuvres au moins 10 ans
engagement à exposer les œuvres au moins 5 ans dans un lieu ouvert gratuitement au public d’un organisme ou d’une œuvre d'intérêt général.

Nature de l'avantage fiscal :

réduction d’impôt sur le revenu à raison des achats d’œuvres d’art (à hauteur de 25% du prix d'achat)
réduction d’impôt plafonnée (cette réduction entrerait dans le champ d'application des avantages fiscaux de l'article 200-0 A du CGI qui sont accordés en contrepartie d'un investissement ou d'une prestation dont bénéficie le contribuable, plafonnés à 10.000 €)
report de l'excédent sur les années suivantes

Mesure destinée à accompagner le plan France relance du Gouvernement dans le secteur culturel et à encourager un meilleur accès à la culture et un renforcement du lien entre artistes et publics.

Fichier attaché