Question 7496 — taxes and duties

Summary

In accordance with articles 200 and 238 bis of the general tax code (CGI), and as the Minister of the Economy and Finance clarified, on October 19, 2017, in a public session at the National Assembly in response to an amendment co-signed by the author of the question, payments and donations made for the benefit of works or organizations of general interest contributing, in particular, to the defense of the natural environment, entitle to a tax reduction. The general interest condition implies that the activity of the work or organization is not lucrative, that its management is disinterested and that its operation does not benefit a restricted circle of people. In this context, organizations which carry out their activities in the following areas can be considered as contributing to the general interest: the fight against pollution and nuisances, prevention natural and technological risks, the preservation of fauna, flora and sites, the preservation of environments and natural balances, the improvement of the living environment in urban and rural areas. With regard more particularly to the forestry sector, article L. 112-1 of the forest code provides that "the following are recognized as being of general interest: - the protection and development of woods and forests as well as reforestation within the framework of sustainable management, - the conservation of genetic resources and forest biodiversity, - the protection of water resources and air quality by the forest as part of sustainable management, - the protection and fixation of soils by the forest, particularly in mountain areas, - the fixation of carbon dioxide by woods and forests and the storage of carbon in woods and forests, wood and products made from wood, thus contributing to the fight against climate change.” Under these conditions, provided that the other elements of the general interest condition are otherwise satisfied, the organizations involved in the renewal of forests, within the framework of certified sustainable management, constitute organizations, such as those mentioned in articles 200 and 238 bis of the CGI and the donations made for their benefit entitle you to the tax advantages provided for in these articles. The tax administration is committed to ensuring that such principles apply uniformly across the national territory. Their implementation, however, requires an analysis, on a case-by-case basis, which alone can make it possible to determine compliance with all the required conditions. Finally, the data available to the DGFiP, within its information system, does not make it possible to specify the amount of tax reductions resulting from donations made for the benefit of organizations operating in the forestry sector, and the geographical distribution of donors and beneficiaries of donations.

Machine translation from French. The official text remains authoritative.

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• Hervé Pellois · auteur

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