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",[],{},{"nodeType":82,"value":95,"marks":96,"data":99},"Ce compte n’est pas destiné à la publicité commerciale au sens large.",[97],{"type":98},"bold",{},{"nodeType":87,"data":101,"content":102},{},[103],{"nodeType":82,"value":104,"marks":105,"data":106},"Ce compte de charges présente un solde débiteur qui reflète les sommes engagées pour les actions publicitaires de l’entreprise. ",[],{},{"nodeType":87,"data":108,"content":109},{},[110,114,123,127,135,139,147,150,158,162,170],{"nodeType":82,"value":111,"marks":112,"data":113},"Il fait partie de la sous-classe ",[],{},{"nodeType":115,"data":116,"content":118},"hyperlink",{"uri":117},"/fr/fiches-pratiques/plan-comptable/compte-623-publicite-publications-relations-publiques",[119],{"nodeType":82,"value":120,"marks":121,"data":122},"623 \"Publicité, publications, relations publiques\"",[],{},{"nodeType":82,"value":124,"marks":125,"data":126}," qui comprend également d’autres comptes liés à la communication comme le ",[],{},{"nodeType":115,"data":128,"content":130},{"uri":129},"/fr/fiches-pratiques/plan-comptable/compte-6233-foires-et-expositions",[131],{"nodeType":82,"value":132,"marks":133,"data":134},"6233 (Foires et expositions)",[],{},{"nodeType":82,"value":136,"marks":137,"data":138},", 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spécifiques :",[],{},{"nodeType":196,"data":359,"content":360},{},[361,371,381,391],{"nodeType":200,"data":362,"content":363},{},[364],{"nodeType":87,"data":365,"content":366},{},[367],{"nodeType":82,"value":368,"marks":369,"data":370},"Elles sont généralement déductibles du résultat imposable de l’entreprise, à condition d’être engagées dans l’intérêt direct de l’activité.",[],{},{"nodeType":200,"data":372,"content":373},{},[374],{"nodeType":87,"data":375,"content":376},{},[377],{"nodeType":82,"value":378,"marks":379,"data":380},"Pour être admises en déduction, ces charges doivent respecter le principe de l’engagement rationnel des dépenses (être justifiées, nécessaires et proportionnées).",[],{},{"nodeType":200,"data":382,"content":383},{},[384],{"nodeType":87,"data":385,"content":386},{},[387],{"nodeType":82,"value":388,"marks":389,"data":390},"Les pièces justificatives associées à ces dépenses doivent être conservées pour d’éventuelles vérifications fiscales.",[],{},{"nodeType":200,"data":392,"content":393},{},[394],{"nodeType":87,"data":395,"content":396},{},[397],{"nodeType":82,"value":398,"marks":399,"data":400},"L’administration fiscale peut remettre en question la déductibilité de certaines dépenses publicitaires si elles apparaissent excessives ou sans lien direct avec l’activité.",[],{},{"nodeType":87,"data":402,"content":403},{},[404],{"nodeType":82,"value":405,"marks":406,"data":407},"Il est recommandé de documenter précisément la finalité commerciale des annonces et insertions pour sécuriser leur traitement fiscal en cas de contrôle.",[],{},{"nodeType":87,"data":409,"content":410},{},[411],{"nodeType":82,"value":178,"marks":412,"data":413},[],{},{"nodeType":415,"data":416,"content":417},"heading-3",{},[418],{"nodeType":82,"value":419,"marks":420,"data":421},"Les point clés sur le compte 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