La déductibilité des frais afférents à une activité accessoire déficitaire
Auteur | Nicolas Themelin |
La presse s’est récemment fait l’écho d’une pratique de l’administration fiscale qui consisterait à rejeter les charges professionnelles des indépendants complémentaires, sous prétexte qu’ils sont en perte depuis plusieurs années. Ce faisant, ces derniers seraient empêchés d’imputer ces pertes sur leurs autres revenus professionnels. Existe-t-il une base légale pour agir de la sorte ?
Pour être déductible, une dépense ne doit pas seulement avoir un lien avec l’activité professionnelle du contribuable mais aussi avoir pour finalité l’acquisition ou la conservation de revenus professionnels imposables, conformément à l’article 49 du Code des impôts sur les revenus 1992.
La dépense doit donc être engagée dans un but intéressé et non à fonds perdus. Cette dépense ne doit pas pour autant avoir été nécessairement faite ou supportée en vue d’acquérir ou converser des revenus de l’année ou de l’exercice comptable au cours duquel elle a été faite.
Les termes « en vue d’acquérir ou de conserver » des revenus n’impliquent pas non plus que la dépense doive être volontaire. Une dépense subie contre son gré peut parfaitement être admise. La finalité de la charge est une question de corrélation plus que de volonté.
Dans ce cadre, il faut mais il suffit qu’il y ait une activité professionnelle. La jurisprudence fiscale reconnaît qu’aucune disposition fiscale ne soumet la déductibilité des charges professionnelles qu’un contribuable a supportées au fait que son activité ait effectivement engendré des revenus imposables.
A fortiori, la déductibilité des frais n’est pas non plus subordonnée à la condition qu’ils soient inférieurs au montant des revenus professionnels déclarés qu’ils ont permis au contribuable d’acquérir ou de conserver.
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