{"id":42864,"date":"2022-10-05T11:14:46","date_gmt":"2022-10-05T09:14:46","guid":{"rendered":"https:\/\/www.e2.law\/?post_type=needs&#038;p=42864"},"modified":"2025-10-20T15:12:46","modified_gmt":"2025-10-20T13:12:46","slug":"assujettir-une-entite-sans-but-lucratif-a-limpot-des-personnes-morales","status":"publish","type":"needs","link":"https:\/\/www.e2.law\/fr\/needs\/assujettir-une-entite-sans-but-lucratif-a-limpot-des-personnes-morales\/","title":{"rendered":"Assujettir une entit\u00e9 sans but lucratif \u00e0 l&#8217;imp\u00f4t des personnes morales"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1144px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\"><p>Les associations du secteur non-marchands qui, \u00e0 c\u00f4t\u00e9 de leurs activit\u00e9s d\u00e9sint\u00e9ress\u00e9es, exercent une activit\u00e9 \u00e9conomique risquent de se trouver assujetties \u00e0 l&#8217;imp\u00f4t des soci\u00e9t\u00e9 si elles ne sont pas en mesure de prouver qu\u2019elles r\u00e9pondent aux conditions pour rester assujetties \u00e0 l&#8217;imp\u00f4t des personnes morales.<\/p>\n<p>Cela implique que l\u2019ASBL, l&#8217;AISBL ou la fondation qui souhaite maximiser ses chances d\u2019\u00eatre assujettie \u00e0 l\u2019imp\u00f4t des personnes morales doit se m\u00e9nager la preuve qu\u2019elle en remplit les conditions.<\/p>\n<blockquote>\n<p>Cette preuve doit, en th\u00e9orie, pouvoir \u00eatre rapport\u00e9e par l\u2019association sur base annuelle. Il est important de mettre en place une strat\u00e9gie permettant de la rapporter en cas de contr\u00f4le fiscal.<\/p>\n<\/blockquote>\n<p>A d\u00e9faut, le contr\u00f4leur fiscal n\u2019h\u00e9sitera pas \u00e0 l&#8217;assujettir \u00e0 l\u2019imp\u00f4t des soci\u00e9t\u00e9s, ne laissant \u00e0 l&#8217;ASBL, l&#8217;AISBL ou la Fondation que la possibilit\u00e9 d&#8217;introduire un recours contre cet assujettissement si elle le conteste.<\/p>\n<p style=\"text-align: center;\">*<\/p>\n<p>Notre intervention consiste \u00e0 :<\/p>\n<ul>\n<li>vous transmettre le bagage th\u00e9orique vous permettant notamment de cerner:\n<ul>\n<li>les diff\u00e9rences entre l\u2019IPM et l\u2019ISOC et les implications de l\u2019assujettissement \u00e0 l\u2019ISOC<\/li>\n<li>les conditions de l\u2019exon\u00e9ration et preuve \u00e0 rapporter<\/li>\n<\/ul>\n<\/li>\n<li>vous transmettre nos recommandations sur base de notre compr\u00e9hension des activit\u00e9s projet\u00e9es.<\/li>\n<\/ul>\n<p>Concr\u00e8tement, l&#8217;intervention se d\u00e9roule comme suit:<\/p>\n<ul>\n<li>nous vous remettons un questionnaire \u00e0 remplir, nous permettant de cerner pr\u00e9cis\u00e9ment vos activit\u00e9s.\u00a0 Au besoin, un appel en visio est organis\u00e9.<\/li>\n<li>nous vous transmettons une note th\u00e9orique ainsi qu&#8217;un acc\u00e8s \u00e0 un visuel interactif permettant d&#8217;aborder la mati\u00e8re de fa\u00e7on didactique.<\/li>\n<li>nous vous invitons pour un workshop, en pr\u00e9sentiel ou en visio-conf\u00e9rence, selon votre choix, au cours duquel :\n<ul>\n<li>nous v\u00e9rifions votre compr\u00e9hension du bagage th\u00e9orique<\/li>\n<li>nous commentons vos activit\u00e9s<\/li>\n<li>nous formulons nos recommandations.<\/li>\n<\/ul>\n<\/li>\n<li>nous vous transmettons une note de cl\u00f4ture.<\/li>\n<\/ul>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"featured_media":43728,"template":"","categories":[1521],"tags":[1228,1231],"class_list":["post-42864","needs","type-needs","status-publish","has-post-thumbnail","hentry","category-proteger-et-se-conformer","tag-regler-une-situation-liee-aux-impots","tag-non-marchand"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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