{"id":914,"date":"2021-11-03T11:11:06","date_gmt":"2021-11-03T10:11:06","guid":{"rendered":"https:\/\/mathias-arts.com\/fr\/?page_id=914"},"modified":"2021-11-03T11:12:19","modified_gmt":"2021-11-03T10:12:19","slug":"mecenat","status":"publish","type":"page","link":"https:\/\/mathias-arts.com\/fr\/mecenat\/","title":{"rendered":"M\u00e9c\u00e9nat"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"685\" src=\"https:\/\/mathias-arts.com\/fr\/wp-content\/uploads\/2021\/11\/\u00a9-Mathias-Guillois-expo-4-1024x685.jpg\" alt=\"Mathias Guillois expo 4\" class=\"wp-image-56\" srcset=\"https:\/\/mathias-arts.com\/fr\/wp-content\/uploads\/2021\/11\/\u00a9-Mathias-Guillois-expo-4-1024x685.jpg 1024w, https:\/\/mathias-arts.com\/fr\/wp-content\/uploads\/2021\/11\/\u00a9-Mathias-Guillois-expo-4-300x201.jpg 300w, https:\/\/mathias-arts.com\/fr\/wp-content\/uploads\/2021\/11\/\u00a9-Mathias-Guillois-expo-4-768x514.jpg 768w, https:\/\/mathias-arts.com\/fr\/wp-content\/uploads\/2021\/11\/\u00a9-Mathias-Guillois-expo-4.jpg 1200w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Achetez une oeuvre d\u2019art originale d\u2019un artiste vivant et D\u00c9DUISEZ 100 % de son prix d\u2019achat.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En application de l\u2019<strong>art. 238 bis AB du CGI<\/strong>, les&nbsp;<strong>entreprises<\/strong>&nbsp;ou&nbsp;<strong>professions lib\u00e9rales<\/strong>&nbsp;qui acqui\u00e8rent des \u0153uvres originales&nbsp;d\u2019artistes vivants et les inscrivent \u00e0 un compte d\u2019actif immobilis\u00e9 peuvent&nbsp;<strong>d\u00e9duire du r\u00e9sultat imposable&nbsp;<\/strong>(BIC, BNC ou&nbsp;BA) de l\u2019exercice en cours et des quatre ann\u00e9es suivantes, par fractions \u00e9gales,&nbsp;<strong>une somme \u00e9gale au prix d\u2019acquisition<\/strong>,&nbsp;la d\u00e9duction ainsi effectu\u00e9e au titre de chaque exercice ne pouvant exc\u00e9der la limite de 0,5 % du chiffre d\u2019affaires.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Une seule obligation :<\/strong>\u00a0Exposer l\u2019oeuvre pendant 5 ans dans un lieu accessible au public ou simplement aux salari\u00e9s (hall\u00a0d\u2019accueil, salle de r\u00e9union, salle d\u2019attente pour les m\u00e9decins).<br><br><em>Attention, ces dispositions ne s\u2019appliquent pas aux particuliers.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a rel=\"noreferrer noopener\" href=\"http:\/\/www.legifrance.gouv.fr\/affichCodeArticle.do;jsessionid=5DDAB8E147375DAA35548A3D49F0F6EC.tpdjo14v_3?cidTexte=LEGITEXT000006069577&amp;idArticle=LEGIARTI000006303974&amp;dateTexte=20090623&amp;categorieLien=id\" target=\"_blank\">Texte de loi<\/a>\u00a0&#8211;\u00a0<a rel=\"noreferrer noopener\" href=\"http:\/\/www.culture.gouv.fr\/Thematiques\/Mecenat\/Entreprises\/Des-avantages-supplementaires-pour-la-culture\" target=\"_blank\">Site officiel sur le m\u00e9c\u00e9nat<\/a>\u00a0&#8211;\u00a0<a href=\"https:\/\/mathias-arts.com\/fr\/contact\/\" data-type=\"page\" data-id=\"707\">Contactez-moi<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Achetez une oeuvre d\u2019art originale d\u2019un artiste vivant et D\u00c9DUISEZ 100 % de son prix d\u2019achat. En application de l\u2019art. 238 bis AB du CGI, les&nbsp;entreprises&nbsp;ou&nbsp;professions lib\u00e9rales&nbsp;qui acqui\u00e8rent des \u0153uvres originales&nbsp;d\u2019artistes vivants et les inscrivent \u00e0 un compte d\u2019actif immobilis\u00e9 peuvent&nbsp;d\u00e9duire du r\u00e9sultat imposable&nbsp;(BIC, BNC ou&nbsp;BA) de l\u2019exercice en cours et des quatre ann\u00e9es suivantes, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":56,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-914","page","type-page","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/mathias-arts.com\/fr\/wp-json\/wp\/v2\/pages\/914","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mathias-arts.com\/fr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/mathias-arts.com\/fr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/mathias-arts.com\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/mathias-arts.com\/fr\/wp-json\/wp\/v2\/comments?post=914"}],"version-history":[{"count":2,"href":"https:\/\/mathias-arts.com\/fr\/wp-json\/wp\/v2\/pages\/914\/revisions"}],"predecessor-version":[{"id":917,"href":"https:\/\/mathias-arts.com\/fr\/wp-json\/wp\/v2\/pages\/914\/revisions\/917"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mathias-arts.com\/fr\/wp-json\/wp\/v2\/media\/56"}],"wp:attachment":[{"href":"https:\/\/mathias-arts.com\/fr\/wp-json\/wp\/v2\/media?parent=914"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}