{"id":752,"date":"2024-02-06T12:00:31","date_gmt":"2024-02-06T12:00:31","guid":{"rendered":"https:\/\/leyton.majjane.agency\/fr\/article\/fiscalite-2024-des-associations\/"},"modified":"2026-08-06T16:30:07","modified_gmt":"2026-08-06T14:30:07","slug":"fiscalite-2024-des-associations","status":"publish","type":"article","link":"https:\/\/leyton.com\/fr\/insights\/articles\/fiscalite-2024-des-associations\/","title":{"rendered":"Fiscalit\u00e9 2024 des associations : transformer une contrainte en levier strat\u00e9gique"},"content":{"rendered":"

La fiscalit\u00e9 se complique de plus en plus pour le secteur associatif <\/a>en ce d\u00e9but d\u2019ann\u00e9e 2024 <\/strong>: avis de taxe d\u2019habitation re\u00e7u pour la premi\u00e8re fois, taxe fonci\u00e8re en hausse, inflation record qui augmente les co\u00fbts de l\u2019\u00e9nergie et des mati\u00e8res premi\u00e8res en cas de projets de travaux de r\u00e9novation. \u00c0 cette pression fiscale s\u2019ajoute les nouveaux d\u00e9crets BAC, et la n\u00e9cessit\u00e9 de trouver des financements n\u00e9cessaires pour r\u00e9pondre \u00e0 ces nouvelles exigences, tout en r\u00e9duisant sa consommation d’\u00e9nergie.<\/p>\n

Dans ce climat fiscal instable, mouvant, les enjeux de financement compl\u00e9mentaires sont cruciaux pour les acteurs du priv\u00e9 solidaire. Dans le champ sanitaire par exemple, \u00ab\u00a0un tiers des \u00e9tablissements priv\u00e9s \u00e0 but non lucratif affichent d\u00e9sormais un d\u00e9ficit d\u00e9passant les 5% de leur chffre d\u2019affaire et 20 % connaissent une tr\u00e9sorerie n\u00e9gative\u00a0\u00bb<\/a> pr\u00e9cise la pr\u00e9sidente de la Fehap, Marie-Sophie Desaulle.<\/p>\n

La taxe d\u2019habitation, une taxe in\u00e9dite pour le secteur associatif<\/h2>\n

De plus en plus de structures associatives re\u00e7oivent pour la premi\u00e8re fois des avis de taxe d\u2019habitation<\/a>. Nos experts de la fiscalit\u00e9 locale<\/a> observent en effet un lien de corr\u00e9lation important entre la suppression de cette taxe pour les r\u00e9sidences principales et l\u2019augmentation d\u2019avis re\u00e7us par les associations<\/strong>.<\/p>\n

Avec une r\u00e8glementation en constante \u00e9volution, le suivi des charges fiscales des associations est un sujet complexe qui repr\u00e9sente une part importante du budget. La multitude et la complexit\u00e9 des taxes locales n\u00e9cessitent un suivi permanent des \u00e9volutions dans le but d\u2019optimiser l\u2019imposition du secteur associatif. Une analyse compl\u00e8te vous assure de vous acquitter de contributions fonci\u00e8res au plus juste.<\/p>\n

La livraison \u00e0 soi-m\u00eame, un dispositif financier complexe<\/h2>\n

Dans ce contexte, la livraison \u00e0 soi-m\u00eame<\/a> constitue \u00e9galement une v\u00e9ritable opportunit\u00e9 financi\u00e8re pour les associations. Elle peut cependant s\u2019av\u00e9rer complexe lorsqu\u2019on ne maitrise pas les modalit\u00e9s et formalit\u00e9s pratiques qui en d\u00e9coulent.<\/p>\n

Fort de son exp\u00e9rience depuis 1997 aupr\u00e8s des acteurs du secteur social et m\u00e9dico-social, Leyton d\u00e9crypte ce dispositif des livraisons \u00e0 soi-m\u00eame (LASM) d\u2019immeubles neufs, d\u2019extension ou de travaux rendant l\u2019immeuble \u00e0 l\u2019\u00e9tat neuf et \u00e9galement de travaux d\u2019am\u00e9lioration, de transformation, d\u2019am\u00e9nagement ou d\u2019entretien.<\/em><\/p>\n

Que le projet de travaux soit valid\u00e9, commenc\u00e9 ou termin\u00e9, il est possible de demander l\u2019analyse du p\u00e9rim\u00e8tre et le montage complexe du dossier fiscal.<\/h3>\n

Par ailleurs, Leyton propose de d\u00e9finir une strat\u00e9gie de financement de projets<\/strong> en mobilisant divers dispositifs compl\u00e9mentaires, tels que les aides de l\u2019ANAH, les aides r\u00e9gionales, nationales ou internationales, ainsi que la rationalisation de la fiscalit\u00e9 locale et \u00e9nerg\u00e9tique ou encore l\u2019effacement \u00e9lectrique, la ren\u00e9gociation de contrats, l\u2019optimisation des puissances souscrites\u2026<\/p>\n

Avec son expertise globale, Leyton vous accompagne dans l\u2019analyse \u00e0 360\u00b0 de vos taxes, en int\u00e9grant l\u2019ensemble de vos probl\u00e9matiques de performance li\u00e9es \u00e0 votre immobilier.<\/p>\n","protected":false},"excerpt":{"rendered":"

La fiscalit\u00e9 se complique de plus en plus pour le secteur associatif en ce d\u00e9but d\u2019ann\u00e9e 2024 : avis de taxe d\u2019habitation re\u00e7u pour la premi\u00e8re fois, taxe fonci\u00e8re en hausse, inflation record qui augmente les co\u00fbts de l\u2019\u00e9nergie et des mati\u00e8res premi\u00e8res en cas de projets de travaux de r\u00e9novation. \u00c0 cette pression fiscale […]<\/p>\n","protected":false},"author":1,"featured_media":753,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[],"tags":[416,420,370,779],"expertise":[389],"class_list":["post-752","article","type-article","status-publish","format-standard","has-post-thumbnail","hentry","tag-associatif-fr","tag-fiscalite-fr","tag-fiscalite-locale-fr","tag-taxe-dhabitation-fr","expertise-performance-fiscale"],"acf":[],"yoast_head":"\nFiscalit\u00e9 2024 des associations - Leyton France<\/title>\n<meta name=\"description\" content=\"La fiscalit\u00e9 se complique pour les acteurs du priv\u00e9 solidaire. 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