{"id":55945,"date":"2015-05-26T10:01:46","date_gmt":"2015-05-26T08:01:46","guid":{"rendered":"https:\/\/www.toutsurmesfinances.com\/impots\/dons-aux-partis-politiques-attention-aux-cases-de-la-declaration.html"},"modified":"2025-07-10T15:20:00","modified_gmt":"2025-07-10T13:20:00","slug":"dons-aux-partis-politiques-attention-aux-cases-de-la-declaration","status":"publish","type":"post","link":"https:\/\/www.toutsurmesfinances.com\/impots\/dons-aux-partis-politiques-attention-aux-cases-de-la-declaration.html","title":{"rendered":"Dons aux partis politiques : attention aux cases de la d\u00e9claration"},"content":{"rendered":"

Vous avez r\u00e9alis\u00e9 un don \u00e0 un parti politique en 2016 ? Bonne nouvelle pour vous, vous avez le droit \u00e0 une r\u00e9duction de votre imp\u00f4t 2017 \u00e0 ce titre. Encore faut-il s’y retrouver et parvenir \u00e0 d\u00e9clarer correctement les lib\u00e9ralit\u00e9s consenties. Dans une question \u00e9crite dat\u00e9e du 27 janvier 2015, la d\u00e9put\u00e9e UMP Marie-Jo Zimmermann interpelle le minist\u00e8re du Budget \u00e0 ce sujet : \u00ab La r\u00e9duction d’imp\u00f4t sur le revenu li\u00e9e aux dons aux partis politiques s’applique pour un montant de dons plafonn\u00e9 \u00e0 15.000 euros par foyer fiscal<\/em> \u00bb, explique-t-elle. Ce qui n’est pas le cas des dons consentis pour le financement d’une campagne \u00e9lectorale.<\/p>\n

<\/span>Case 7UF pour le financement d’une campagne<\/span><\/h2>\n

Dans sa r\u00e9ponse publi\u00e9e opportun\u00e9ment le 19 mai 2015, date limite de la d\u00e9claration de revenus papier, le minist\u00e8re du Budget clarifie la donne. Il rappelle que depuis le 1er janvier 2012 et l’instauration du plafonnement des dons aux partis politiques retenus pour le calcul de la r\u00e9duction d’imp\u00f4t, \u00ab des modalit\u00e9s distinctes de d\u00e9claration sont pr\u00e9vues selon que les versements pr\u00e9cit\u00e9s sont concern\u00e9s ou non par le plafond fiscal de 15.000 euros<\/em> \u00bb. Ainsi, les dons et cotisations vers\u00e9s aux partis politiques et soumis au plafonnement sont \u00e0 renseigner dans le nouveau formulaire 2042 RICI<\/strong><\/a>, rubrique \u00ab R\u00e9ductions et cr\u00e9dits d’imp\u00f4t \u00bb, en case 7UH<\/strong>.<\/p>\n

A l’inverse, la participation au financement d’une campagne \u00e9lectorale n’est soumise \u00e0 aucune limite pour la d\u00e9termination de l’avantage fiscal, \u00e0 l’image des dons aux associations d’utilit\u00e9 publique ou \u00e0 des organismes d’int\u00e9r\u00eat g\u00e9n\u00e9ral. D\u00e8s lors, ils doivent \u00eatre renseign\u00e9s en case 7UF<\/strong> sur l’imprim\u00e9 de d\u00e9claration.<\/p>\n

Pour tout savoir sur les r\u00e9ductions d’imp\u00f4t pour dons, retrouvez notre dossier complet sur la d\u00e9claration des dons<\/a><\/strong><\/p>\n

Signe que la d\u00e9claration de revenus ne coule pas de source pour tout le monde<\/strong>, Marie-Jo Zimmermann elle-m\u00eame ne semblait pas conna\u00eetre cette nuance : dans sa question, la d\u00e9put\u00e9e UMP affirmait que \u00ab les sommes en cause sont r\u00e9pertori\u00e9es sur la m\u00eame ligne budg\u00e9taire et seul appara\u00eet le total correspondant<\/em> \u00bb. Ce qui n’est heureusement pas le cas pour les donateurs concern\u00e9s.<\/p>\n

A savoir : <\/strong>Comme l’indique le minist\u00e8re dans sa r\u00e9ponse, les avantages fiscaux accord\u00e9s en contrepartie de dons ne sont pas soumis au plafonnement global des niches fiscales \u00e0 10.000 euros<\/a>.<\/strong><\/p>\n

 <\/p>\n\n\n\n
\n

<\/span>Comment d\u00e9clarer un don sur impots.gouv<\/span><\/h2>\n

Si vous avez recours \u00e0 la d\u00e9claration en ligne sur impots.gouv.fr, vous devez cocher la case \u00ab R\u00e9ductions et cr\u00e9dits d\u2019imp\u00f4t \u00bb une fois arriv\u00e9 \u00e0 l\u2019\u00e9tape 3 \u00ab Revenus et charges \u00bb. Une fois cette s\u00e9lection effectu\u00e9e, vous aurez la possibilit\u00e9 de renseigner les dons consentis. Une barre de recherche affich\u00e9e lors de cette \u00e9tape peut \u00e9galement vous permettre de retrouver les bonnes cases, en recherchant \u00ab dons \u00bb, \u00ab 7UH \u00bb ou \u00ab 7UF \u00bb par exemple.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

A lire \u00e9galement<\/strong>
\nLes cases \u00e0 ne pas oublier sur la d\u00e9claration de revenus<\/strong><\/a><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"

Dans une r\u00e9ponse \u00e0 une question parlementaire, le minist\u00e8re du Budget rappelle la distinction entre les dons accord\u00e9s au titre du financement d’une campagne \u00e9lectorale et les lib\u00e9ralit\u00e9s vers\u00e9es aux partis politiques. La r\u00e9duction d’imp\u00f4t et les modalit\u00e9s de d\u00e9claration des dons sont l\u00e9g\u00e8rement diff\u00e9rentes suivant la nature des dons. \u00a0<\/p>\n","protected":false},"author":13710,"featured_media":72110,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[],"class_list":["post-55945","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-declaration"],"acf":[],"yoast_head":"\nDons aux partis politiques : attention aux cases de la d\u00e9claration<\/title>\n<meta name=\"description\" content=\"Dans une r\u00e9ponse \u00e0 une question parlementaire, le minist\u00e8re du Budget rappelle la distinction entre les dons accord\u00e9s au titre du financement d'une campagne \u00e9lectorale et les lib\u00e9ralit\u00e9s vers\u00e9es aux partis politiques. 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