Le texte officiel – Cadre légal

Article 238 bis AB du Code général des impôts
(Version en vigueur depuis le 1er janvier 2023 – modifié par la loi n°2022-1726 du 30 décembre 2022, art. 41)

Les entreprises qui achètent, à compter du 1er janvier 2002 et jusqu’au 31 décembre 2025,
des œuvres originales d’artistes vivants et les inscrivent à un compte d’actif immobilisé
peuvent déduire du résultat de l’exercice d’acquisition et des quatre années suivantes,
par fractions égales, une somme égale au prix d’acquisition de ces œuvres.

La déduction ainsi effectuée au titre de chaque exercice ne peut excéder la limite mentionnée
au 3 de l’article 238 bis du Code général des impôts, minorée du total des versements mentionnés
au même article.

Pour bénéficier de la déduction prévue au premier alinéa, l’entreprise doit exposer l’œuvre
acquise dans un lieu accessible au public ou aux salariés, à l’exclusion des bureaux privés,
pendant toute la période correspondant à l’exercice d’acquisition et aux quatre années suivantes.

Sont également admises en déduction, dans les mêmes conditions, les sommes correspondant
au prix d’acquisition d’instruments de musique. Pour bénéficier de cette déduction,
l’entreprise doit s’engager à prêter ces instruments à titre gratuit aux artistes-interprètes
qui en font la demande.

L’entreprise doit inscrire à un compte de réserve spéciale, au passif du bilan,
une somme égale au montant de la déduction opérée. Cette somme est réintégrée au résultat
imposable en cas de changement d’affectation, de cession de l’œuvre ou de l’instrument,
ou de prélèvement sur le compte de réserve.

L’entreprise peut constituer une provision pour dépréciation lorsque la dépréciation de l’œuvre
excède le montant des déductions déjà opérées.

Information complémentaire

Les œuvres d’art éligibles à ce dispositif sont définies par
l’article 98 A de l’annexe III du Code général des impôts,
qui précise la liste des réalisations considérées comme œuvres originales.

Ces informations sont communiquées à titre indicatif et ne constituent pas un conseil fiscal.

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Comment ça fonctionne ?

L’acquisition d’une œuvre d’art par une entreprise est un processus
simple, encadré et sécurisé, lorsqu’il est réalisé dans le respect du cadre légal.

1. Sélection de l’œuvre

L’entreprise choisit une œuvre originale d’un artiste vivant, en cohérence avec :

• son identité
• ses valeurs
• ses espaces professionnels
• ses objectifs d’image

2. Acquisition et facturation

L’œuvre fait l’objet :

• d’une facture conforme à la réglementation en vigueur
• d’une inscription à l’actif immobilisé de l’entreprise

3. Mise en exposition de l’œuvre

Pour être éligible au dispositif fiscal, l’œuvre doit être :

• exposée dans un lieu accessible au public ou aux salariés
• à l’exclusion des bureaux privés
• pendant toute la durée du dispositif

4. Déduction fiscale

Le prix d’acquisition de l’œuvre est déduit du résultat imposable,
par fractions égales, sur une durée de 5 ans, dans les limites prévues par la loi.

5. Accompagnement artistique

Un accompagnement peut être proposé afin de garantir la cohérence artistique
du projet et la valorisation de l’œuvre dans son environnement professionnel.

👉 Un processus clair, structuré et adapté aux entreprises.