Question 21530 — taxes and duties

Summary

Mr. Frédéric Barbier draws the attention of the Minister of Action and Public Accounts to the establishment of a ceiling which would penalize food donations while the latter constitutes a majority of the supply of food aid structures in France. Food banks fight daily against insecurity and food waste. In 2018, food banks redistributed more than 226 million meals to 2 million people in France, or nearly one in two food aid beneficiaries. In 2019, food banks saved more than 73,000 tonnes of food from waste by collecting it from supermarkets, manufacturers and producers. In addition, the fight against waste, and in particular food waste, has become, both at the national level and at the European level, a priority for the authorities. public. The tax exemption of the sponsorship regime as provided for by article 238 bis of the general tax code for donations in kind allows you to benefit from a 60% tax reduction. Articles 148 and 149 of the finance law for 2019 make changes to the sponsorship regime. A ceiling on the value of donations giving rise to tax reduction is created for small businesses and reporting obligations are introduced. However, this measure will necessarily lead to a drop in donations. If the tax incentive mechanism provided for in article 238 bis regarding donations in kind were to be modified, donations from large and medium-sized stores, but also from manufacturers and producers, would dry up. For food banks, the distribution of the equivalent of 146 million meals (out of a total of 226 million meals) would be seriously weakened. Moving the cursor set at 60%, and above all capping the tax-exempt amount, would jeopardize food aid based on food donations. The state and local authorities should take over at a much higher budgetary cost. He would like to know if it is possible to consider that the rate reduction or additional capping measures do not concern donations in kind. (food, textiles, hygiene products) in general and, if necessary, that it would be the Government's strategy to make donations always effective for food professionals and regular donors to food banks.

Machine translation from French. The official text remains authoritative.

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