Date of publication: 2017-07-09 14:41
En vertu de la loi dite TEPA, en donnant à la fondation Jacques Toja pour le Théâtre, reconnue d'utilité publique, j'obtiens une diminution de mon ISF à hauteur de 75% du montant de mon don, dans la limite de 55 555 €, ce qui correspond à un don de 66 667 €. En cas de cumul avec un investissement dans les PME, le plafond de déduction est abaissé à 95 555 €. Il n’y a pas de report possible sur les exercices suivants.
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Si mon patrimoine net est compris entre 6,8 et 7,57 millions , je déclare mon ISF conjointement à l'impôt sur le revenu (formulaire complémentaire 7597C). Le reçu fiscal n'est pas à joindre mais doit être conservé pendant 5 ans à la disposition de l'administration fiscale. La déclaration doit intervenir avant la date limite :