{"id":74,"date":"2022-07-16T10:51:13","date_gmt":"2022-07-16T10:51:13","guid":{"rendered":"https:\/\/monelegante.com\/?p=74"},"modified":"2025-01-16T10:53:08","modified_gmt":"2025-01-16T10:53:08","slug":"en-savoir-plus-sur-la-defiscalisation-des-oeuvres-dart","status":"publish","type":"post","link":"https:\/\/monelegante.com\/index.php\/2022\/07\/16\/en-savoir-plus-sur-la-defiscalisation-des-oeuvres-dart\/","title":{"rendered":"En savoir plus sur la d\u00e9fiscalisation des \u0153uvres d’art"},"content":{"rendered":"

Investir dans les \u0153uvres d\u2019art peut se r\u00e9v\u00e9ler un excellent placement. Mais avant d\u2019acheter une \u0153uvre contemporaine ou ancienne, il peut s\u2019av\u00e9rer indispensable d\u2019en savoir plus sur la d\u00e9fiscalisation d’\u0153uvre d’art<\/a>.<\/p>\n

 <\/p>\n

Comprendre la d\u00e9fiscalisation dans le domaine de l\u2019art<\/strong><\/h2>\n

 <\/p>\n

Que vous soyez un particulier ou un chef d\u2019entreprise, il vous est possible de d\u00e9fiscaliser l\u2019achat d\u2019une \u0153uvre d\u2019art, puisqu\u2019elle n\u2019entre pas dans la base taxable de l\u2019Imp\u00f4t sur le Fortune Immobili\u00e8re (IFI anciennement connue sous le terme d\u2019ISF).<\/p>\n

La d\u00e9fiscalisation dans ce domaine est r\u00e9gie par l\u2019article 98A du Code g\u00e9n\u00e9ral des Imp\u00f4ts.<\/p>\n

 <\/p>\n

Obtenir une d\u00e9fiscalisation<\/strong><\/h2>\n

 <\/p>\n

Tous les types d\u2019\u0153uvres d\u2019art sont pris en compte par les services fiscaux pour b\u00e9n\u00e9ficier de cette d\u00e9fiscalisation. Vous pouvez ainsi investir dans une voiture de collection, une sculpture, un tableau, une gravure, un tapis ou une tapisserie, un timbre rare, un meuble pr\u00e9cieux, des documents historiques, un objet d\u2019antiquit\u00e9 (de plus de 100 ans), une photographie (\u00e0 noter : elle doit \u00eatre en tirage d\u2019art), un insecte sous cadre-vitrine ou encore des v\u00eatements ayant \u00e9t\u00e9 port\u00e9s par des personnages c\u00e9l\u00e8bres.<\/p>\n

 <\/p>\n

Si vous \u00eates un particulier, plusieurs conditions doivent \u00eatre respect\u00e9es. Une \u0153uvre n\u2019a plus \u00e0 \u00eatre d\u00e9clar\u00e9e sur votre d\u00e9claration d\u2019imp\u00f4t. En 2017, les \u0153uvres d\u2019art ont \u00e9t\u00e9 exclues de l\u2019assiette de l\u2019Imp\u00f4t sur la fortune immobili\u00e8re. Investir dans une \u0153uvre d\u2019art pourra donc vous permettre d\u2019abaisser le plafond de votre IFI. Et cela m\u00eame si vous investissez afin de faire des b\u00e9n\u00e9fices lors d\u2019une revente. Il faudra alors n\u00e9anmoins acquitter une taxe de 5% sur la plus-value.<\/p>\n

Dans le cadre d\u2019une succession, une \u0153uvre d\u2019art va \u00eatre consid\u00e9r\u00e9e comme un bien meuble et entrera \u00e0 ce titre dans le forfait de 5% relatifs \u00e0 celui-ci. Il est aussi possible de payer la taxation habituelle de 27% (selon ce qui est le plus int\u00e9ressant financi\u00e8rement). \u00c0 noter alors : l\u2019acquisition pourra b\u00e9n\u00e9ficier d\u2019un acquittement de 10% deux ans apr\u00e8s avoir \u00e9t\u00e9 achet\u00e9e. Une \u0153uvre d\u2019art peut \u00eatre utilis\u00e9e pour r\u00e9gler les droits de succession.<\/p>\n

 <\/p>\n

Pour une entreprise, une \u0153uvre doit \u00eatre expos\u00e9e pour b\u00e9n\u00e9ficier de la d\u00e9fiscalisation.<\/p>\n

Ce n\u2019est pas le cas pour un particulier.<\/p>\n

Pour ce qui est des soci\u00e9t\u00e9s, la d\u00e9fiscalisation d\u2019\u0153uvre d\u2019art est r\u00e9serv\u00e9e aux entreprises individuelles BIC et aux soci\u00e9t\u00e9s soumises \u00e0 l\u2019IS. Outre une exposition de l\u2019\u0153uvre, la soci\u00e9t\u00e9 doit \u00e9galement informer sur le lieu d\u2019exposition qui doit \u00eatre libre d\u2019acc\u00e8s (et gratuit) aux salari\u00e9s et\/ou public. L\u2019\u0153uvre doit se trouver dans les locaux de la soci\u00e9t\u00e9. Cette exposition doit \u00eatre permanente et cela pendant une dur\u00e9e minimale de 5 ans apr\u00e8s l\u2019achat. Le bien peut aussi \u00eatre expos\u00e9 lors d\u2019une manifestation propos\u00e9e par l\u2019entreprise.<\/p>\n

La d\u00e9fiscalisation sera diff\u00e9rente si l\u2019\u0153uvre est d\u2019un artiste encore vivant ou non. Cela s\u2019apparente alors \u00e0 du m\u00e9c\u00e9nat. La r\u00e9duction sur la valeur de l\u2019\u0153uvre sera de 0,5% du CA hors taxe (au maximum 20000 euros). Le montant de l\u2019achat est \u00e9galement d\u00e9ductible pendant les 5 premi\u00e8res ann\u00e9es. Le prix est alors divis\u00e9 par 5.<\/p>\n","protected":false},"excerpt":{"rendered":"

Investir dans les \u0153uvres d\u2019art peut se r\u00e9v\u00e9ler un excellent placement. Mais avant d\u2019acheter une \u0153uvre contemporaine ou ancienne, il peut s\u2019av\u00e9rer indispensable d\u2019en savoir … <\/p>\n","protected":false},"author":2,"featured_media":76,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-74","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-loisirs"],"yoast_head":"\nTout ce qu\u2019il faut savoir sur la d\u00e9fiscalisation des \u0153uvres d\u2019arts<\/title>\n<meta name=\"description\" content=\"Plusieurs pratiques sur la d\u00e9fiscalisation des \u0153uvres d\u2019arts sont \u00e0 connaitre, d\u00e9couvrez tout ce qu\u2019il faut savoir \u00e0 ce sujet\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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