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Parc animalier et taxe d’apprentissage : exonéré…ou pas ?

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Parc animalier et taxe d’apprentissage : exonéré…ou pas ?

Parc animalier et taxe d’apprentissage : exonéré…ou pas ? 150 150 Gescompo

Une société exploite un parc animalier et demande à bénéficier d’une exonération de taxe d’apprentissage au vu du caractère agricole de son activité. Ce que l’administration lui refuse purement et simplement : pourquoi ?


Parc animalier soumis à l’IS = taxe d’apprentissage !

Une société qui exploite un parc animalier demande à bénéficier de l’exonération de taxe d’apprentissage réservée aux activités de nature agricole.

Ce que lui refuse l’administration, qui lui rappelle que cette exonération est effectivement réservée aux activités agricoles, sous réserve qu’elles soient exploitées par une société soumise à l’impôt sur le revenu (IR).

Or, force est de constater que ce n’est pas le cas ici, puisque la société en question est soumise à l’impôt sur les sociétés (IS).

Les sociétés soumises à l’IS étant par principe soumises à la taxe d’apprentissage, quelle que soit la nature de leur activité, le juge ne peut que refuser à la société le bénéfice de l’exonération d’impôt.

Le redressement fiscal est donc confirmé.

Source : Arrêt du Conseil d’Etat du 28 septembre 2018, n°407171

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