ASBL et impôts des sociétés
Auteur | Severine Segier |
En vertu des articles 2 et 179 du Code, l'impôt des sociétés frappe en principe toute société, association, ... régulièrement constituée, qui possède la personnalité juridique et se livre à une exploitation ou à des opérations de caractère lucratif.
Parallèlement, sont assujettis à l'impôt des personnes morales, les personnes morales qui ont en Belgique leur siège social, leur principal établissement ou leur siège de direction d'administration, mais ne se livrent pas à une exploitation ou à des opérations de caractère lucratif, ou qui ne sont pas assujetties à l'impôt des sociétés (article 220, 3° CIR).
La combinaison de ces deux articles a pour conséquence qu'une ASBL qui se livre à une exploitation lucrative peut être assujettie non à l'IPM, mais à l'ISOC.
Il est constant qu'une ASBL, même défendant un but parfaitement désintéressé, peut se livrer à une exploitation, c'est-à-dire exploiter une entreprise dont les bénéfices constitueraient, pour une personne physique, des revenus professionnels.
Une activité professionnelle suppose en effet un ensemble d'opérations suffisamment fréquentes et liées entre elles pour constituer une occupation continue et habituelle, qui excède les limites de la gestion normale d'un patrimoine privé.
Nombreuses sont les ASBL qui ont pour activité de commercialiser un produit auprès du public, dans le but d'affecter les revenus ainsi recueillis à la cause qu'elles défendent.
Certaines ASBL en font même leur activité principale : que l'on songe par exemple aux ASBL collectant auprès de particuliers des objets ou effets usagés, pour les vendre au profit des plus défavorisés...
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