{"id":50996,"date":"2011-03-24T10:01:51","date_gmt":"2011-03-24T09:01:51","guid":{"rendered":"https:\/\/www.toutsurmesfinances.com\/impots\/la-fiscalite-des-artistes-comment-declarer-les-salaires.html"},"modified":"2021-12-08T10:33:40","modified_gmt":"2021-12-08T09:33:40","slug":"la-fiscalite-des-artistes-comment-declarer-les-salaires","status":"publish","type":"post","link":"https:\/\/www.toutsurmesfinances.com\/impots\/la-fiscalite-des-artistes-comment-declarer-les-salaires.html","title":{"rendered":"La fiscalit\u00e9 des artistes : comment d\u00e9clarer les salaires ?"},"content":{"rendered":"<section class=\"l-section wpb_row height_small\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_flex valign_top type_default stacking_default\"><div class=\"vc_col-sm-12 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>Un acteur qui joue sur sc\u00e8ne est employ\u00e9 par un tiers. A ce titre, il est pay\u00e9 par un cachet ou un salaire. Il est donc imposable au titre de l&rsquo;imp\u00f4t sur le revenu. Il doit reporter ses traitements et salaires sur l&rsquo;imprim\u00e9 2042 de l&rsquo;administration fiscale.<\/p>\n<p>Comme un salari\u00e9 classique, un artiste b\u00e9n\u00e9fice d&rsquo;un abattement de 10% sur ses revenus pour frais professionnel.<\/p>\n<p><strong>Des abattements pour les musiciens.<\/strong> N\u00e9anmoins, les musiciens ont droit \u00e0 un abattement de 14% (dans la limite d&rsquo;un revenu de 141 570 euros en 2010 d\u00e9clar\u00e9 en 2011) au titre de l&rsquo;achat et de l&rsquo;entretien des instruments de musique.<\/p>\n<p>Cette d\u00e9duction ne s&rsquo;applique aux enseignants. Par contre, elle est aussi valable pour les chor\u00e9graphes, les chanteurs lyriques et les choristes, au titre de la formation et des frais m\u00e9dicaux.<\/p>\n<p><strong>Des abattements pour les acteurs.<\/strong> Un abattement de 5% sur les revenus d\u00e9clar\u00e9s est accord\u00e9 pour les com\u00e9diens au titre des frais vestimentaires, de coiffure, de repr\u00e9sentation et m\u00e9dicaux. Les musiciens peuvent aussi appliquer cet abattement en plus de celui de 14%.<\/p>\n<p>Ces d\u00e9ductions sont accord\u00e9es aux intermittents du spectacle, y compris durant leur p\u00e9riode de ch\u00f4mage.<\/p>\n<p><strong>Les frais r\u00e9els.<\/strong> Les artistes peuvent aussi choisir de d\u00e9duire leurs frais r\u00e9els et non appliquer un abattement forfaitaire. N\u00e9anmoins, ils doivent \u00eatre \u00e0 m\u00eame de prouver au fisc leurs d\u00e9penses et donc garder les factures.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"<p>Les artistes qui touchent des salaires b\u00e9n\u00e9ficient du m\u00eame r\u00e9gime fiscal que les salari\u00e9s des autres secteurs. Ils ont cependant droit \u00e0 des abattements sp\u00e9cifiques.<\/p>\n","protected":false},"author":13718,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[],"class_list":["post-50996","post","type-post","status-publish","format-standard","hentry","category-declaration"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>La fiscalit\u00e9 des artistes : comment d\u00e9clarer les salaires ?<\/title>\n<meta name=\"description\" content=\"Un artiste peut d\u00e9duire de son revenu imposable certains frais professionnels\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.toutsurmesfinances.com\/impots\/la-fiscalite-des-artistes-comment-declarer-les-salaires.html\" 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