{"id":714,"date":"2023-12-12T13:30:21","date_gmt":"2023-12-12T13:30:21","guid":{"rendered":"https:\/\/leyton.majjane.agency\/fr\/article\/associations-et-taxe-dhabitation\/"},"modified":"2026-08-06T16:31:30","modified_gmt":"2026-08-06T14:31:30","slug":"associations-et-taxe-dhabitation","status":"publish","type":"article","link":"https:\/\/leyton.com\/fr\/insights\/articles\/associations-et-taxe-dhabitation\/","title":{"rendered":"L\u2019assujettissement des associations \u00e0 la taxe d\u2019habitation"},"content":{"rendered":"

Malgr\u00e9 la suppression de la taxe d’habitation sur la r\u00e9sidence principale des foyers depuis le 1er janvier 2023, les associations doivent en principe, payer la taxe d’habitation pour les locaux meubl\u00e9s qu’elles occupent \u00e0 titre privatif. <\/em><\/p>\n

De plus en plus d\u2019entit\u00e9s exon\u00e9r\u00e9es de CFE re\u00e7oivent ainsi pour la premi\u00e8re fois des avis de taxe d\u2019habitation en cette fin d\u2019ann\u00e9e 2023.<\/em><\/strong><\/p>\n

Ces structures associatives, de plus en plus nombreuses \u00e0 les recevoir, s\u2019\u00e9tonnent des montants astronomiques qui leur sont r\u00e9clam\u00e9s par l\u2019administration fiscale. <\/em><\/p>\n

Retour sur les \u00e9l\u00e9ments-cl\u00e9s de ce nouvel assujettissement pour les associations et fondations.<\/strong><\/p>\n

L\u2019assujettissement des associations \u00e0 la taxe d\u2019habitation<\/h2>\n

La r\u00e9forme de la taxe d\u2019habitation a permis \u00e0 80% des foyers de b\u00e9n\u00e9ficier de la suppression totale de la taxe d’habitation sur leur r\u00e9sidence principale en 2020.<\/strong><\/p>\n

Cette suppression progressive s’applique selon les revenus, et depuis 2023, plus aucun foyer ne doit payer de taxe d’habitation sur sa r\u00e9sidence principale.<\/p>\n

Outre les locaux d\u2019habitation, la taxe d\u2019habitation porte \u00e9galement sur les locaux professionnels exon\u00e9r\u00e9s de CFE et au premier rang desquels les locaux appartenant \u00e0 des associations<\/strong>.<\/p>\n

Or, en parall\u00e8le de cette suppression de la taxe d\u2019habitation sur les r\u00e9sidences principales, de plus en plus d\u2019entit\u00e9s exon\u00e9r\u00e9es de CFE re\u00e7oivent pour la premi\u00e8re fois des avis de taxe d\u2019habitation.<\/p>\n

Nos experts de la fiscalit\u00e9 locale<\/a> observent en effet un lien de corr\u00e9lation important entre cette suppression de la taxe pour les r\u00e9sidences principales et l\u2019augmentation d\u2019avis re\u00e7us par les associations<\/strong>. Ces avis visent des montants de taxe d\u2019habitation calcul\u00e9s \u00e0 partir de la valeur locative fonci\u00e8re des locaux sans que, bien souvent, ne soient appliqu\u00e9es les r\u00e8gles d\u2019assiette propres aux acteurs du secteur associatif.<\/p>\n

Suite \u00e0 cette suppression dont l\u2019incidence devait \u00eatre neutre pour leurs budgets, les communes se sont malgr\u00e9 tout mises en recherche de locaux \u00e0 assujettir sur leur territoire.<\/p>\n

Les collectivit\u00e9s ont en effet commenc\u00e9 \u00e0 passer en revue l\u2019ensemble des locaux autres que les r\u00e9sidences principales et ont donc cibl\u00e9 tous les locaux professionnels exon\u00e9r\u00e9s de CFE<\/strong>.<\/p>\n

Les communes ayant pour beaucoup lanc\u00e9 des op\u00e9rations de recensement de toutes les r\u00e9sidences secondaires de leurs territoires mais \u00e9galement des locaux professionnels non lucratifs, certains acteurs du secteur priv\u00e9 non lucratif,\u00a0 comme des associations, ont ainsi re\u00e7u pour la premi\u00e8re fois de la taxe d\u2019habitation.<\/p>\n

Par la suite, il a \u00e9t\u00e9 envoy\u00e9 massivement des avis de taxe d\u2019habitation dont les bases n\u2019ont fait que reprendre celles de la Taxe Fonci\u00e8re.<\/strong> De fait, il en a d\u00e9coul\u00e9 des erreurs en raison de la sp\u00e9cificit\u00e9 des r\u00e8gles d\u2019assiette de la taxe d\u2019habitation des \u00e9tablissements non lucratifs.\u00a0\u00a0<\/strong><\/p>\n

Une association peut-elle \u00eatre assujettie aux taxes d\u2019habitation ?<\/h2>\n

La taxe d’habitation est due pour l’ann\u00e9e enti\u00e8re\u202fpar celui qui occupe les lieux au 1er\u202fjanvier de l’ann\u00e9e d’imposition. Les locaux meubl\u00e9s \u00e0 usage privatif des associations, qui ne sont pas soumis \u00e0 la cotisation fonci\u00e8re des entreprises (CFE) sont imposables \u00e0 la taxe d\u2019habitation :<\/p>\n

    \n
  • si ces locaux ne sont pas sp\u00e9cialement am\u00e9nag\u00e9s pour l\u2019exercice d\u2019une profession industrielle ou commerciale),<\/li>\n
  • et s\u2019ils sont affect\u00e9s \u00e0 l\u2019usage privatif des personnes qui en ont la disposition, une association devra payer la taxe d’habitation sur ses locaux meubl\u00e9s occup\u00e9s pour son administration g\u00e9n\u00e9rale \u00e0 titre privatif, sauf s’ils rel\u00e8vent de la cotisation fonci\u00e8re des entreprises (CFE). Il en est de m\u00eame pour les locaux mis \u00e0 sa disposition gratuitement.<\/li>\n<\/ul>\n
    <\/div>\n

    Le montant de la taxe d\u2019habitation est \u00e9gal au produit de la valeur locative cadastrale des locaux et de leurs d\u00e9pendances<\/strong> (sans abattement) par les taux d\u2019imposition fix\u00e9s par les collectivit\u00e9s territoriales au titre de l\u2019ann\u00e9e consid\u00e9r\u00e9e<\/strong>. Et selon la valeur locative du bien de l\u2019association, la taxe d\u2019habitation pourra \u00eatre major\u00e9e d\u2019un pr\u00e9l\u00e8vement compl\u00e9mentaire (0,2% de la valeur locative).<\/p>\n

    Des avis de taxe d’habitation largement erron\u00e9s<\/h2>\n

    Nos experts ont pu constater que dans 100% des cas des clients ayant re\u00e7u derni\u00e8rement un premier avis de taxe d\u2019habitation, celui-ci se r\u00e9v\u00e9lait erron\u00e9.<\/strong><\/p>\n

    En effet, pour les associations, il est possible d\u2019all\u00e9ger le co\u00fbt fiscal de cet imp\u00f4t (la taxe d\u2019habitation ayant la m\u00eame assiette que la taxe fonci\u00e8re, sauf pour le secteur du priv\u00e9 non lucratif pour lequel la base doit \u00eatre consid\u00e9rablement r\u00e9duite).<\/p>\n","protected":false},"excerpt":{"rendered":"

    Malgr\u00e9 la suppression de la taxe d’habitation sur la r\u00e9sidence principale des foyers depuis le 1er janvier 2023, les associations doivent en principe, payer la taxe d’habitation pour les locaux meubl\u00e9s qu’elles occupent \u00e0 titre privatif. De plus en plus d\u2019entit\u00e9s exon\u00e9r\u00e9es de CFE re\u00e7oivent ainsi pour la premi\u00e8re fois des avis de taxe d\u2019habitation […]<\/p>\n","protected":false},"author":1,"featured_media":715,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[],"tags":[488,420,370,779],"expertise":[389],"class_list":["post-714","article","type-article","status-publish","format-standard","has-post-thumbnail","hentry","tag-cfe-fr","tag-fiscalite-fr","tag-fiscalite-locale-fr","tag-taxe-dhabitation-fr","expertise-performance-fiscale"],"acf":[],"yoast_head":"\nL\u2019assujettissement des associations \u00e0 la taxe d\u2019habitation - Leyton<\/title>\n<meta name=\"description\" content=\"Comment \u00e9viter la surcotisation des associations face \u00e0 la taxe d'habitation ? 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