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Donations: the Assembly extends the reinforced “Coluche” system by two years


The National Assembly has raised for two additional years the ceiling of the "Coluche" device which allows the deduction of taxes 75% of the sums ...

The National Assembly raised for two additional years the ceiling of the "Coluche" device which allows tax deduction of 75% of the sums paid to associations, by the vote Wednesday November 10 in the evening of an amendment to the draft budget 2022. With the support of the government, the deputies validated this amendment which had been initiated by the MoDem group.

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The “Coluche” system provides tax exemption of up to 75% for payments made to associations providing free meals to people in difficulty, helping to promote their accommodation or providing free care, with a ceiling of 552 euros.

In March 2020, Parliament temporarily raised this ceiling to 1,000 euros to deal with the precariousness due to the health crisis.

"This increase in the ceiling has made it possible to accompany a momentum of historic solidarity on the part of our fellow citizens"

, notes the amendment in its explanatory memorandum.

But "

many situations of economic fragility can still be present in the territories"


The reinforced “Coluche” system will therefore be extended in 2022 and 2023.

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MEPs extended other measures such as the tax reduction in favor of taxpayers who invest in the acquisition of housing in establishments for the elderly or in student residences with services.

This device called "Censi-Bouvard" is extended until the end of 2022 taking into account

"not only the demographic evolution but also the effects of the health crisis on student accommodation"

, is it explained in the amendment.

The Assembly also extended for an additional year, until the end of 2023, various zoned support systems for territories in difficulty, including rural revitalization zones, urban free zones and even priority development zones, so as to give more visibility for entrepreneurs supported in these areas.

The Minister of Public Accounts Olivier Dussopt indicated that he would ask in the parliamentary shuttle with the Senate the addition of the extension of the policy of the city.

Source: lefigaro

All business articles on 2021-11-10

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