{"id":12317,"date":"2025-02-06T12:29:30","date_gmt":"2025-02-06T10:29:30","guid":{"rendered":"https:\/\/eloya.be\/?post_type=nieuws&#038;p=12317"},"modified":"2025-02-06T12:36:00","modified_gmt":"2025-02-06T10:36:00","slug":"tva-sur-lachat-dun-chien-de-garde-deductibilite-et-conditions-a-respecter","status":"publish","type":"nieuws","link":"https:\/\/eloya.be\/fr\/actualit\u00e9s\/tva-sur-lachat-dun-chien-de-garde-deductibilite-et-conditions-a-respecter\/","title":{"rendered":"TVA sur l\u2019achat d\u2019un chien de garde : D\u00e9ductibilit\u00e9 et conditions \u00e0 respecter"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">Preuve du lien avec l\u2019activit\u00e9 professionnelle<\/h2>\n\n<p class=\"wp-block-paragraph\">L\u2019administration fiscale exige une justification claire du r\u00f4le du chien dans l\u2019activit\u00e9 \u00e9conomique. Il ne doit pas \u00eatre un simple animal de compagnie, mais un v\u00e9ritable \u00e9l\u00e9ment de s\u00e9curisation des locaux professionnels.<\/p>\n\n<p class=\"wp-block-paragraph\">Ainsi, un professionnel travaillant dans une zone sensible pourra invoquer la n\u00e9cessit\u00e9 d\u2019un chien de garde. Toutefois, il devra prouver son usage effectif \u00e0 des fins de protection. La race de l\u2019animal est aussi un facteur d\u00e9terminant : un berger belge ou un rottweiler seront plus facilement accept\u00e9s qu\u2019un bichon maltais.<\/p>\n\n<p class=\"wp-block-paragraph\">La m\u00eame question pourrait se poser pour d\u2019autres animaux : un commer\u00e7ant en alimentation pourrait-il justifier la pr\u00e9sence d\u2019un chat pour lutter contre les nuisibles et obtenir une d\u00e9duction ?<\/p>\n\n<h2 class=\"wp-block-heading\"><div>&#13;\n<h2><span lang=\"fr\">Cas pratiques et d\u00e9cisions fiscales<\/span><\/h2>&#13;\n<\/div><\/h2>\n\n<h3 class=\"wp-block-heading\"><div>&#13;\n<h3><span lang=\"fr\">Cas pratique 1 : D\u00e9cision anticip\u00e9e n\u00b0 2015.268 du 30 juin 2015<\/span><\/h3>&#13;\n<\/div><\/h3>\n\n<p class=\"wp-block-paragraph\">Cette d\u00e9cision reconna\u00eet la d\u00e9ductibilit\u00e9 des frais li\u00e9s \u00e0 un chien de garde (achat, nourriture, soins v\u00e9t\u00e9rinaires, niche) \u00e0 hauteur de son usage professionnel.<\/p>\n\n<p class=\"wp-block-paragraph\">Toutefois, l\u2019article 49 du Code des imp\u00f4ts sur les revenus (CIR 92) impose de prouver la r\u00e9alit\u00e9 et le montant des frais engag\u00e9s. Un ind\u00e9pendant exer\u00e7ant chez lui ne pourra d\u00e9duire ces frais qu\u2019au prorata de la surface professionnelle de son domicile.<\/p>\n\n<p class=\"wp-block-paragraph\">L\u2019article 45, \u00a71er du Code de la TVA applique la m\u00eame logique pour la r\u00e9cup\u00e9ration de la TVA.<\/p>\n\n<h3 class=\"wp-block-heading\">Cas pratique 2 : Cour d\u2019appel d\u2019Anvers, arr\u00eat du 10 juin 2024<\/h3>\n\n<p class=\"wp-block-paragraph\">Dans cette affaire, un contribuable a tent\u00e9 de justifier la d\u00e9duction de la TVA pour un Terrier tib\u00e9tain en s\u2019appuyant sur un article d\u00e9crivant la vigilance de cette race. Cependant, la cour a jug\u00e9 insuffisantes les preuves apport\u00e9es concernant l\u2019usage professionnel du chien. La TVA sur ses frais a donc \u00e9t\u00e9 refus\u00e9e.<\/p>\n\n<h2 class=\"wp-block-heading\"><div>&#13;\n<h2><span lang=\"fr\">Conclusion : crit\u00e8res pour la d\u00e9duction de la TVA<\/span><\/h2>&#13;\n<\/div><\/h2>\n\n<p class=\"wp-block-paragraph\">Pour esp\u00e9rer d\u00e9duire la TVA sur un chien de garde et ses frais, il est imp\u00e9ratif de :<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Prouver son r\u00f4le actif dans la protection des locaux professionnels.<\/li>\n\n\n\n<li>Justifier les d\u00e9penses (factures, attestations).<\/li>\n\n\n\n<li>D\u00e9montrer la proportionnalit\u00e9 entre usage priv\u00e9 et professionnel.<\/li>\n\n\n\n<li>Opter pour une race reconnue pour ses qualit\u00e9s de garde afin d\u2019\u00e9viter un rejet fiscal.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">La charge de la preuve repose sur l\u2019entreprise ou l\u2019ind\u00e9pendant. Une documentation solide et des justificatifs clairs seront d\u00e9terminants pour obtenir l\u2019acceptation de l\u2019administration fiscale.<\/p>\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Preuve du lien avec l\u2019activit\u00e9 professionnelle L\u2019administration fiscale exige une justification claire du r\u00f4le du chien dans l\u2019activit\u00e9 \u00e9conomique. Il ne doit pas \u00eatre un simple animal de compagnie, mais un v\u00e9ritable \u00e9l\u00e9ment de s\u00e9curisation des locaux professionnels. Ainsi, un professionnel travaillant dans une zone sensible pourra invoquer la n\u00e9cessit\u00e9 d\u2019un chien de garde. Toutefois, [&hellip;]<\/p>\n","protected":false},"author":43,"featured_media":12316,"parent":0,"template":"","class_list":["post-12317","nieuws","type-nieuws","status-publish","has-post-thumbnail","hentry"],"_wpml_post_translation_editor_native":null,"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.5 (Yoast SEO v28.1) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>TVA sur un chien de garde : Conditions et d\u00e9duction fiscale<\/title>\n<meta name=\"description\" content=\"D\u00e9couvrez les conditions pour d\u00e9duire la TVA sur l\u2019achat et l\u2019entretien d\u2019un chien de garde. 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