Question 7240 — businesses

Summary

Mr. Mustapha Laabid questions the Minister of Action and Public Accounts on the application of the patronage regime to food distribution companies. Food distribution companies which donate products for the benefit of works or organizations of general interest, carrying out an eligible activity within the meaning of article 238 bis of the general tax code, benefit from a tax reduction within the framework of what is called the patronage regime. New economic players have emerged in recent years with the aim of optimizing the fight against food waste and improving local solidarity in favor of the most deprived people. These services aim, in particular, to train staff of companies in the food distribution sector in the collection of unsold products, likely to be used by associations helping people in difficulty; to make storage equipment available to these companies; to monitor the quality of donations; sometimes to organize the transport of goods donated to associations, etc. He is asked to specify whether the transport service invoiced by the service provider, facilitator of donations, can be included in the tax reduction base from which companies benefit. food distribution sector. Furthermore, it is asked to specify whether the invoice from the same service provider generally covering the management of the collection of donations intended for associations can be included in the basis of this same tax reduction, as long as it presents a sufficiently direct link with the donation of food products eligible for the patronage regime. Practices are currently disparate. He is necessary to clarify the situation with regard to all players in the sector. He would therefore like to know his intentions on these questions.

Machine translation from French. The official text remains authoritative.

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