{"id":1391,"date":"2026-03-19T20:14:00","date_gmt":"2026-03-19T19:14:00","guid":{"rendered":"https:\/\/studiodagostini.com\/?p=1391"},"modified":"2026-03-20T14:16:08","modified_gmt":"2026-03-20T13:16:08","slug":"abrogation-du-regime-398-91-a-partir-du-01-01-2026-pour-les-associations-non-reconnues-autres-que-les-asd-et-ssd","status":"publish","type":"post","link":"https:\/\/studiodagostini.com\/fr\/circulaires\/2026\/03\/19\/abrogation-du-regime-398-91-a-partir-du-01-01-2026-pour-les-associations-non-reconnues-autres-que-les-asd-et-ssd\/","title":{"rendered":"Abrogation du r\u00e9gime 398\/91 \u00e0 partir du 01.01.2026 pour les associations non reconnues autres que les ASD et SSD"},"content":{"rendered":"<p>Nous signalons \u00e0 tous les clients organis\u00e9s sous forme associative que, suite \u00e0 l'approbation par la Commission europ\u00e9enne avec son <em>lettre de confort<\/em> du 2025 des dispositions contenues dans le Titre X du Code du Troisi\u00e8me Secteur (D.Lgs. 117\/2017), \u00e0 partir du 1er janvier 2026, le r\u00e9gime fiscal privil\u00e9gi\u00e9 vis\u00e9 par la Loi 398\/1991 (dit \u201c R\u00e9gime 398 \u201d) n'est plus applicable aux associations non reconnues, <strong><u>sauf s'il s'agit d'ASD ou de SSD qui conservent les exigences pr\u00e9vues<\/u><\/strong>.<\/p>\n<p><!--more--><\/p>\n<p>En cons\u00e9quence, ces entit\u00e9s devront d\u00e9terminer leur revenu en appliquant le r\u00e9gime forfaitaire vis\u00e9 \u00e0 l'art. 145 du TUIR, ou en appliquant le r\u00e9gime ordinaire.<br \/>\nDans tous les cas, les simplifications de la TVA propres au R\u00e9gime 398 deviennent caduques : la TVA \u00e0 payer r\u00e9sultant des calculs ordinaires devra \u00eatre vers\u00e9e en totalit\u00e9, apr\u00e8s d\u00e9duction de la TVA \u00e0 d\u00e9duire \u00e9ventuelle, et la D\u00e9claration Annuelle de TVA devra \u00eatre d\u00e9pos\u00e9e dans les d\u00e9lais pr\u00e9vus par le DPR 633\/1972.<\/p>\n<p>Tout en restant \u00e0 votre disposition pour tout doute ou demande d'\u00e9claircissement, nous profitons de l'occasion pour vous adresser nos meilleures salutations.<\/p>","protected":false},"excerpt":{"rendered":"<p>Segnaliamo a tutti i clienti organizzati in forma associativa che, a seguito dell\u2019approvazione da parte della Commissione Europea con propria comfort letter del 2025 delle disposizioni contenute nel Titolo X del Codice del Terzo Settore (D.Lgs. 117\/2017), dal 1\u00b0 Gennaio 2026 il regime agevolato di cui alla Legge 398\/1991 (c.d. \u201cRegime 398\u201d) non \u00e8 pi\u00f9 [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[18],"tags":[],"class_list":["post-1391","post","type-post","status-publish","format-standard","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/studiodagostini.com\/fr\/wp-json\/wp\/v2\/posts\/1391","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/studiodagostini.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/studiodagostini.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/studiodagostini.com\/fr\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/studiodagostini.com\/fr\/wp-json\/wp\/v2\/comments?post=1391"}],"version-history":[{"count":1,"href":"https:\/\/studiodagostini.com\/fr\/wp-json\/wp\/v2\/posts\/1391\/revisions"}],"predecessor-version":[{"id":1392,"href":"https:\/\/studiodagostini.com\/fr\/wp-json\/wp\/v2\/posts\/1391\/revisions\/1392"}],"wp:attachment":[{"href":"https:\/\/studiodagostini.com\/fr\/wp-json\/wp\/v2\/media?parent=1391"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/studiodagostini.com\/fr\/wp-json\/wp\/v2\/categories?post=1391"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/studiodagostini.com\/fr\/wp-json\/wp\/v2\/tags?post=1391"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}