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).
Simulateur de déduction fiscale
Estimez l’impact indicatif de l’acquisition d’une œuvre originale par votre entreprise au titre de l’Art. 238 bis AB du CGI.
Estimation de votre avantage fiscal
| Année | Fraction | Base déduite | Économie annuelle |
|---|
Simulation indicative, non constitutive d’un conseil fiscal. L’éligibilité, les plafonds, les obligations de présentation au public, l’inscription au bilan et les règles applicables doivent être vérifiés avec votre expert-comptable ou conseil fiscal. Les prix affichés sont considérés comme la base de calcul ; vérifiez le traitement applicable à votre situation.
