{"id":241781,"date":"2023-11-15T14:43:35","date_gmt":"2023-11-15T13:43:35","guid":{"rendered":"https:\/\/rtrsports.com\/deductions-parrainages\/"},"modified":"2025-05-10T17:36:52","modified_gmt":"2025-05-10T15:36:52","slug":"deductions-parrainages","status":"publish","type":"post","link":"https:\/\/rtrsports.com\/fr\/blog\/deductions-parrainages\/","title":{"rendered":"D\u00e9ductibilit\u00e9 des parrainages sportifs : un avantage fiscal pour les entreprises"},"content":{"rendered":"

En Italie, les d\u00e9ductions fiscales pour les d\u00e9penses de sponsoring sportif et la d\u00e9ductibilit\u00e9 de ces d\u00e9penses sont une question tr\u00e8s importante lorsqu’il s’agit de marketing sportif. La mati\u00e8re est d\u00e9licate et riche en d\u00e9tails (TVA sur le sponsoring sportif, d\u00e9gr\u00e8vement fiscal, frais de publicit\u00e9, etc.) et doit \u00eatre abord\u00e9e avec m\u00e9thode, car la r\u00e8gle est aussi importante pour la grande \u00e9quipe que pour l’association sportive amateur, et doit \u00eatre mani\u00e9e avec familiarit\u00e9 par tous ceux qui veulent s’occuper de sponsoring. <\/strong>C’est pourquoi nous nous entretenons aujourd’hui avec Riccardo Maria Ceresi, expert-comptable, qui nous aide \u00e0 faire la lumi\u00e8re sur ce sujet.<\/strong><\/p>\n

Le sponsoring sportif est une opportunit\u00e9 importante pour les entreprises d’accro\u00eetre leur visibilit\u00e9 et de promouvoir leur marque. Outre les avantages marketing, ces d\u00e9penses peuvent \u00e9galement offrir des avantages fiscaux significatifs sous la forme d’une d\u00e9ductibilit\u00e9. Dans cet article, nous examinerons en d\u00e9tail les conditions et les limites de la d\u00e9ductibilit\u00e9 du sponsoring sportif en Italie, en fournissant un guide complet aux entreprises qui souhaitent tirer pleinement parti de cet outil promotionnel.<\/p>\n

D\u00e9finition et caract\u00e9ristiques des parrainages sportifs<\/h2>\n

Le sponsoring sportif se caract\u00e9rise par l’existence d’une relation synallagmatique, c’est-\u00e0-dire d’un contrat entre le sponsor et le sponsoris\u00e9, dans lequel les deux parties s’engagent \u00e0 fournir un service.<\/p>\n

Plus pr\u00e9cis\u00e9ment, le sponsor s’engage \u00e0 verser une contrepartie en esp\u00e8ces ou en nature, tandis que le sponsor s’engage \u00e0 faire conna\u00eetre et \u00e0 promouvoir le produit, la marque ou l’activit\u00e9 du sponsor.<\/p>\n

Cette relation contractuelle est fondamentale pour inscrire le parrainage sportif dans le cadre des d\u00e9penses de publicit\u00e9<\/strong>, plut\u00f4t que dans celui des d\u00e9penses de divertissement, comme nous le verrons plus loin.<\/p>\n

L\u00e9gislation sur la d\u00e9ductibilit\u00e9 du parrainage sportif<\/h2>\n

La d\u00e9ductibilit\u00e9 du sponsoring sportif est r\u00e9gie par une l\u00e9gislation sp\u00e9ciale, introduite par l’art. 90(8) de la loi 289\/2002.<\/p>\n

Selon cette disposition, la contrepartie en esp\u00e8ces ou en nature vers\u00e9e en faveur de clubs, d’associations de sport amateur, de fondations cr\u00e9\u00e9es par des \u00e9tablissements d’enseignement et d’associations sportives scolaires qui exercent des activit\u00e9s dans les secteurs de la jeunesse reconnus par des f\u00e9d\u00e9rations sportives ou des organismes de promotion du sport, constitue une d\u00e9pense publicitaire pour le bailleur de fonds<\/strong> jusqu’\u00e0 un montant total annuel ne d\u00e9passant pas 200 000 euros.<\/p>\n

Cela signifie que, jusqu’\u00e0 la limite annuelle de 200 000 euros<\/strong>, les d\u00e9penses de parrainage encourues par les entreprises sont enti\u00e8rement d\u00e9ductibles des revenus de l’entreprise<\/strong> en tant que d\u00e9penses publicitaires.<\/p>\n

Cette disposition l\u00e9gale<\/strong> constitue une pr\u00e9somption l\u00e9gale absolue<\/strong>, c’est-\u00e0-dire une r\u00e8gle qui n’admet aucune exception ou marge d’appr\u00e9ciation de la part de l’administration fiscale.<\/p>\n

Par cons\u00e9quent, les entreprises qui satisfont aux exigences l\u00e9gales peuvent d\u00e9duire int\u00e9gralement les d\u00e9penses de parrainage sportif jusqu’\u00e0 200 000 euros sans avoir \u00e0 prouver l’efficacit\u00e9 publicitaire r\u00e9elle de l’investissement.<\/p>\n

\"D\u00e9ductibilit\u00e9<\/a><\/p>\n

Conditions de d\u00e9ductibilit\u00e9 des parrainages sportifs<\/h2>\n

Pour que les d\u00e9penses de sponsoring sportif soient consid\u00e9r\u00e9es comme enti\u00e8rement d\u00e9ductibles, certaines conditions doivent \u00eatre remplies :<\/p>\n

Sujet parrain\u00e9<\/h3>\n

Le b\u00e9n\u00e9ficiaire du parrainage doit \u00eatre un **club ou une association de sport amateur** (ASD ou SSD) **affili\u00e9 \u00e0 CONI**. [4]
\nVous pouvez v\u00e9rifier l’affiliation sur le site du CONI, dans la section consacr\u00e9e aux clubs sportifs.<\/p>\n

Activit\u00e9s promotionnelles<\/h3>\n

L’activit\u00e9 publicitaire r\u00e9elle<\/strong> du sponsor visant \u00e0 promouvoir l’image et les produits\/services du sponsor doit \u00eatre v\u00e9rifiable.
\nCette activit\u00e9 peut consister \u00e0 apposer le logo de l’entreprise sur les uniformes, les affiches et les prospectus relatifs aux comp\u00e9titions sportives.<\/p>\n

Limite des d\u00e9penses<\/h3>\n

La contrepartie vers\u00e9e, que ce soit en esp\u00e8ces ou en nature, ne peut exc\u00e9der un montant total annuel de **200 000 euros**.<\/p>\n

Contrat de parrainage<\/h3>\n

Il est important de pr\u00e9parer uncontrat de parrainage<\/strong> formalisant les obligations des parties et les activit\u00e9s promotionnelles convenues.<\/p>\n

En remplissant ces conditions, les entreprises peuvent b\u00e9n\u00e9ficier de la d\u00e9ductibilit\u00e9 totale des d\u00e9penses de sponsoring sportif<\/strong> jusqu’\u00e0 200 000 euros par an.<\/p>\n

Sponsoring sportif : d\u00e9penses publicitaires vs. Frais de repr\u00e9sentation<\/h2>\n

Un aspect crucial \u00e0 prendre en compte est la distinction entre les frais de<\/strong> publicit\u00e9<\/strong> et les frais de repr\u00e9sentation<\/strong>, car le traitement fiscal de ces deux types de frais est tr\u00e8s diff\u00e9rent.<\/p>\n

Le parrainage sportif entre dans le champ des d\u00e9penses publicitaires<\/strong> lorsque l’objectif principal est la promotion de l’image de l’entreprise ou de ses produits\/services en vue d’un retour \u00e9conomique sous la forme d’une augmentation des ventes.<\/p>\n

Dans ce cas, les d\u00e9penses sont soit enti\u00e8rement d\u00e9ductibles<\/strong> dans l’ann\u00e9e o\u00f9 elles sont encourues, soit amortissables sur cinq ans<\/strong>. En outre, la TVA li\u00e9e \u00e0 ces d\u00e9penses est enti\u00e8rement d\u00e9ductible<\/strong>.<\/p>\n

\u00c0 l’inverse, le parrainage peut \u00eatre consid\u00e9r\u00e9 comme des frais de repr\u00e9sentation<\/strong> lorsque l’objectif principal est la simple promotion de l’image de l’entreprise, sans lien direct avec une activit\u00e9 productive. Dans ce cas, la d\u00e9ductibilit\u00e9 est limit\u00e9e : jusqu’\u00e0 10 millions de recettes, les d\u00e9penses sont d\u00e9ductibles \u00e0 hauteur de 1,5 % des recettes annuelles g\u00e9n\u00e9r\u00e9es par l’entreprise.<\/p>\n

Il est donc essentiel que l’entreprise qui parraine soit en mesure de prouver les raisons commerciales de l’<\/strong> investissement dans le parrainage sportif afin de pouvoir b\u00e9n\u00e9ficier d’une d\u00e9ductibilit\u00e9 totale<\/strong> en tant que d\u00e9penses publicitaires.<\/p>\n

\"D\u00e9ductibilit\u00e9<\/a><\/p>\n

Cr\u00e9dit d’imp\u00f4t pour le parrainage sportif<\/h2>\n

En plus de la d\u00e9ductibilit\u00e9 des d\u00e9penses, les entreprises qui ont effectu\u00e9 des parrainages sportifs au cours des ann\u00e9es 2020 et 2021 peuvent \u00e9galement b\u00e9n\u00e9ficier d’un cr\u00e9dit d’imp\u00f4t de 50 %<\/strong> sur les d\u00e9penses engag\u00e9es.<\/p>\n

Cet avantage fiscal a \u00e9t\u00e9 introduit par le gouvernement pour soutenir le secteur sportif pendant la p\u00e9riode d’urgence sanitaire li\u00e9e \u00e0 la pand\u00e9mie de COVID-19.<\/p>\n

Pour b\u00e9n\u00e9ficier du cr\u00e9dit d’imp\u00f4t, les entreprises doivent remplir des conditions sp\u00e9cifiques, notamment un plafond annuel de d\u00e9penses et l’attribution de parrainages \u00e0 certaines entit\u00e9s sportives, telles que les clubs et associations amateurs.<\/p>\n

Avantages fiscaux et opportunit\u00e9s de croissance<\/h2>\n

Le sponsoring sportif repr\u00e9sente une opportunit\u00e9 int\u00e9ressante pour les entreprises de combiner des objectifs de marketing et d’\u00e9conomie d’imp\u00f4t.<\/p>\n

Gr\u00e2ce \u00e0 la d\u00e9ductibilit\u00e9 totale des frais de publicit\u00e9 et \u00e0 la possibilit\u00e9 de b\u00e9n\u00e9ficier de cr\u00e9dits d’imp\u00f4t, les entreprises peuvent r\u00e9duire de mani\u00e8re significative la charge fiscale<\/strong> li\u00e9e \u00e0 ces investissements promotionnels.<\/p>\n

En outre, le parrainage de clubs et d’associations de sport amateur peut contribuer \u00e0 renforcer l’image de l’entreprise<\/strong> et \u00e0 cr\u00e9er un lien plus \u00e9troit avec la r\u00e9gion<\/strong> et la communaut\u00e9 locales, offrant ainsi d’autres possibilit\u00e9s de croissance et de d\u00e9veloppement.<\/p>\n

En conclusion, la d\u00e9ductibilit\u00e9 du sponsoring sportif repr\u00e9sente un outil important pour les entreprises afin d’optimiser leur strat\u00e9gie fiscale, sans renoncer aux avantages en termes de marketing et de visibilit\u00e9. Gr\u00e2ce \u00e0 une planification ad\u00e9quate et au respect des exigences r\u00e9glementaires, les entreprises peuvent tirer pleinement parti de cet outil de promotion et d’investissement dans le secteur du sport.<\/p>\n","protected":false},"excerpt":{"rendered":"

En Italie, les d\u00e9ductions fiscales pour les d\u00e9penses de sponsoring sportif et la d\u00e9ductibilit\u00e9 de ces d\u00e9penses sont une question tr\u00e8s importante lorsqu’il s’agit de marketing sportif. La mati\u00e8re est d\u00e9licate et riche en d\u00e9tails (TVA sur le sponsoring sportif, d\u00e9gr\u00e8vement fiscal, frais de publicit\u00e9, etc.) et doit \u00eatre abord\u00e9e avec m\u00e9thode, car la r\u00e8gle […]<\/p>\n","protected":false},"author":2,"featured_media":179343,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[20132],"tags":[21390,21391,21392],"class_list":["post-241781","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-parrainages-sportifs","tag-deduction-des-parrainages-sportifs","tag-deductions-pour-les-parrainages-sportifs","tag-parrainage-sportif-de-la-tva"],"acf":[],"contentshake_article_id":"","yoast_head":"\nD\u00e9ductibilit\u00e9 des parrainages : Un avantage pour les entreprises<\/title>\n<meta name=\"description\" content=\"D\u00e9ductions fiscales pour les d\u00e9penses de sponsoring sportif et d\u00e9ductibilit\u00e9 des d\u00e9penses. 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