{"id":50998,"date":"2011-03-24T10:04:08","date_gmt":"2011-03-24T09:04:08","guid":{"rendered":"https:\/\/www.toutsurmesfinances.com\/impots\/la-fiscalite-des-artistes-les-benefices-non-commerciaux.html"},"modified":"2012-09-06T15:38:49","modified_gmt":"2012-09-06T15:38:49","slug":"la-fiscalite-des-artistes-les-benefices-non-commerciaux","status":"publish","type":"post","link":"https:\/\/www.toutsurmesfinances.com\/impots\/la-fiscalite-des-artistes-les-benefices-non-commerciaux.html","title":{"rendered":"La fiscalit\u00e9 des artistes : les b\u00e9n\u00e9fices non commerciaux"},"content":{"rendered":"<\/p>\n<p>Un peintre qui vend une toile ne touche pas un salaire et encore moins des droits d&rsquo;auteur. Cette entr\u00e9e d&rsquo;argent doit \u00eatre d\u00e9clar\u00e9e sous le r\u00e9gime des b\u00e9n\u00e9fices non commerciaux (BNC). Ces b\u00e9n\u00e9fices \u00ab concernent les personnes qui exercent une activit\u00e9 professionnelle non commerciale, \u00e0 titre individuel ou comme associ\u00e9es de certaines soci\u00e9t\u00e9s \u00bb indique l&rsquo;administration fiscale.<\/p>\n<p>Ce principe est aussi applicable aux royalties, aux revenus issus de la copie priv\u00e9e ou ceux de la r\u00e9mun\u00e9ration \u00e9quitable (diffusion de musique, passage en t\u00e9l\u00e9vision pour les interpr\u00e8tes ; les auteurs et compositeurs recevant eux des droits d&rsquo;auteurs).<\/p>\n<p>\u00ab Le calcul de votre b\u00e9n\u00e9fice annuel est assez simple puisqu&rsquo;il s&rsquo;agit de la diff\u00e9rence entre vos recettes encaiss\u00e9es et vos d\u00e9penses pay\u00e9es, entre le 1er janvier et le 31 d\u00e9cembre \u00bb explique l&rsquo;administration fiscale. Il faut alors les d\u00e9clarer dans le formulaire 2035.<\/p>\n<p><strong>La micro d\u00e9claration.<\/strong> Cette cat\u00e9gorie s&rsquo;applique lorsque les recettes annuelles de l&rsquo;artiste ne d\u00e9passent pas 32 100 euros hors taxe. Dans cette d\u00e9claration simplifi\u00e9e, le b\u00e9n\u00e9fice est \u00e9valu\u00e9 par l&rsquo;administration fiscale de mani\u00e8re arbitraire : il correspond \u00e0 66% des recettes avec un minimum de 305 euros. Le contribuable n&rsquo;est pas soumis \u00e0 la taxe sur la valeur ajout\u00e9e (TVA). Cette option est irr\u00e9vocable durant deux ans. L&rsquo;artiste a la possibilit\u00e9 de choisir la d\u00e9claration simplifi\u00e9e, qui calcule r\u00e9ellement les b\u00e9n\u00e9fices.<\/p>\n<p><strong>La d\u00e9claration contr\u00f4l\u00e9e.<\/strong> L&rsquo;artiste doit choisir le r\u00e9gime de la d\u00e9claration contr\u00f4l\u00e9e lorsque ses recettes d\u00e9passent 32 100 euros par an. Les b\u00e9n\u00e9fices sont alors calcul\u00e9s de mani\u00e8res r\u00e9elles. Il faut alors faire ses calculs soi-m\u00eame ou faire appel \u00e0 un cabinet comptable.<\/p>\n<p><strong>Le paiement de l&rsquo;imp\u00f4t.<\/strong> Une fois le b\u00e9n\u00e9fice \u00e9tabli, celui-ci est imposable au bar\u00e8me de l&rsquo;imp\u00f4t sur le revenu.<\/p>\n<p>Une moyenne sur plusieurs ann\u00e9es. Si vos recettes sont fluctuantes, vous pouvez demander en tant qu&rsquo;artiste \u00e0 b\u00e9n\u00e9ficier d&rsquo;une imposition en fonction de la moyenne de vos b\u00e9n\u00e9fices sur deux ou quatre ans.<\/p>\n<p><strong>L&rsquo;association agr\u00e9\u00e9e.<\/strong> Comme les petites entreprises, les artistes sont incit\u00e9s \u00e0 adh\u00e9rer \u00e0 une association agr\u00e9\u00e9e, comme un expert-comptable. S&rsquo;ils ne le font pas, leur b\u00e9n\u00e9fice est major\u00e9 de 25% avant d&rsquo;\u00eatre impos\u00e9 (uniquement dans le r\u00e9gime de la d\u00e9claration contr\u00f4l\u00e9e). Mais en \u00e9change, ils peuvent d\u00e9duire de leur b\u00e9n\u00e9fice imposable le revenu de leur conjoint dans la limite de 13 800 euros. Ceux qui adh\u00e8rent \u00e0 une association n&rsquo;ont pas de majoration et b\u00e9n\u00e9ficent de plus d&rsquo;une r\u00e9duction fiscale maximale de 915 euros par an couvrant les frais de comptabilit\u00e9.<\/p>\n<p><a href=\"https:\/\/www.toutsurmesfinances.com\/impots\/la-fiscalite-des-artistes-la-tva.html\"><strong>&gt;&gt; Article suivant : la TVA<\/strong><\/a><br \/><a href=\"https:\/\/www.toutsurmesfinances.com\/impots\/la-fiscalite-des-artistes.html\"><strong>&gt;&gt; Retour au dossier sp\u00e9cial<\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les revenus per\u00e7us des activit\u00e9s n&rsquo;entrant pas dans le cadre des traitements et salaires ainsi que des droits d&rsquo;auteurs sont \u00e0 d\u00e9clarer dans la cat\u00e9gorie des b\u00e9n\u00e9fices non commerciaux.<\/p>\n","protected":false},"author":13718,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[15],"tags":[],"class_list":["post-50998","post","type-post","status-publish","format-standard","hentry","category-regimes-fiscaux"],"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 : les b\u00e9n\u00e9fices non commerciaux<\/title>\n<meta name=\"description\" content=\"Les ventes, royalties et r\u00e9mun\u00e9ration \u00e9quitable d&#039;un artiste doivent \u00eatre d\u00e9clar\u00e9es en tant que b\u00e9n\u00e9fices non commerciaux\" \/>\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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