Support creativity while showcasing your company
Acquiring an original work by Florian Sanna is not only an aesthetic choice, but also a financially advantageous tax lever for your company.
The special deduction (Article 238 bis AB of the French Tax Code)
Companies that purchase original works by living artists can deduct the purchase price from their taxable income. The deduction is made in equal installments over 5 years (20% per year).
The condition
The work must be displayed in a place accessible to customers or employees (reception area, meeting room, offices) for the entire depreciation period.
Immediate Benefits
Corporate tax reduction: The acquisition cost is directly deducted from your taxable profit. Image enhancement: You transform an expense into a capital asset.
Billing advantage
As an artist-author exempt from VAT, my works are invoiced to you at a net price (VAT not applicable, article 293 B of the CGI), thus simplifying your accounting management.
Tax note: The deduction is limited to 0.5% of annual turnover or €20,000, whichever is higher. This measure applies to all companies subject to corporation tax (IS) or the actual regime of income tax (BIC, BNC, BA).
Tax Exemption Simulator Art. 238 bis AB
Calculate your tax savings on the acquisition of original works of art
Les professions libérales et praticiens au régime BNC en nom propre sont légalement exclus de la déduction spéciale de l'Art. 238 bis AB du CGI (Réponse Bacquet, 2015). Si l'activité est exercée sous forme de société soumise à l'IS (SELARL, SELAS, etc.), l'achat de l'œuvre est en revanche pleinement éligible.
Synthèse de votre défiscalisation
| Année | Fraction | Base déduite | Économie fiscale |
|---|---|---|---|
| Année 1 | 1/5 | 160 € | 24 € |
| Année 2 | 1/5 | 160 € | 24 € |
| Année 3 | 1/5 | 160 € | 24 € |
| Année 4 | 1/5 | 160 € | 24 € |
| Année 5 | 1/5 | 160 € | 24 € |
