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Il permet d'isoler comptablement les taxes non récupérables des autres charges fiscales.\n\nLe compte 6352 est de nature débiteur et enregistre une augmentation des charges de l'entreprise. Sa fonction principale est d'ajuster le coût réel des dépenses sans nécessiter de modifications répétées des écritures comptables antérieures, notamment lors des régularisations de fin d'exercice.",[],{},{"nodeType":75,"data":92,"content":93},{},[94],{"nodeType":79,"value":95,"marks":96,"data":97},"Quand utiliser le compte 6352 ?",[],{},{"nodeType":84,"data":99,"content":100},{},[101,105,111,115,120,124,129,133,138],{"nodeType":79,"value":102,"marks":103,"data":104},"Le compte 6352 est utilisé dans plusieurs situations spécifiques :\n\n1. ",[],{},{"nodeType":79,"value":106,"marks":107,"data":110},"TVA sur dépenses non déductibles",[108],{"type":109},"bold",{},{"nodeType":79,"value":112,"marks":113,"data":114}," : Certaines dépenses ne permettent pas la récupération de la TVA selon la réglementation fiscale (frais de représentation, certains frais de véhicules, etc.).\n\n2. ",[],{},{"nodeType":79,"value":116,"marks":117,"data":119},"Régularisations de coefficient de taxation",[118],{"type":109},{},{"nodeType":79,"value":121,"marks":122,"data":123}," : Lorsque l'entreprise est partiellement assujettie à la TVA (assujettissement partiel), elle applique un coefficient de taxation provisoire qui doit être ajusté en fin d'exercice.\n\n3. ",[],{},{"nodeType":79,"value":125,"marks":126,"data":128},"Régularisations de prorata de déduction",[127],{"type":109},{},{"nodeType":79,"value":130,"marks":131,"data":132}," : Pour les entreprises réalisant à la fois des opérations taxables et des opérations exonérées, la TVA n'est récupérable qu'en proportion des opérations ouvrant droit à déduction.\n\n4. ",[],{},{"nodeType":79,"value":134,"marks":135,"data":137},"Dépassement des limitations légales",[136],{"type":109},{},{"nodeType":79,"value":139,"marks":140,"data":141}," : Dans certains cas où la loi prévoit un plafond de déduction (comme pour certains frais de véhicules).\n\nLes contreparties habituelles de ce compte sont les comptes de TVA déductible (44566) lors des écritures d'ajustement, ou directement les comptes de tiers (401, 404) lors de la comptabilisation initiale de factures dont la TVA n'est pas récupérable.",[],{},{"nodeType":75,"data":143,"content":144},{},[145],{"nodeType":79,"value":146,"marks":147,"data":148},"Implications fiscales du compte 6352",[],{},{"nodeType":84,"data":150,"content":151},{},[152,156,161,165,170,174,179,183,188],{"nodeType":79,"value":153,"marks":154,"data":155},"L'utilisation du compte 6352 a plusieurs implications fiscales importantes :\n\n1. ",[],{},{"nodeType":79,"value":157,"marks":158,"data":160},"Impact sur le résultat fiscal",[159],{"type":109},{},{"nodeType":79,"value":162,"marks":163,"data":164}," : La TVA non récupérable constitue une charge déductible du résultat imposable, réduisant ainsi la base taxable à l'impôt sur les sociétés ou à l'impôt sur le revenu.\n\n2. ",[],{},{"nodeType":79,"value":166,"marks":167,"data":169},"Incidence sur la trésorerie",[168],{"type":109},{},{"nodeType":79,"value":171,"marks":172,"data":173}," : Les taxes non récupérables représentent une sortie définitive de trésorerie, contrairement à la TVA déductible qui peut être imputée sur la TVA collectée ou remboursée.\n\n3. ",[],{},{"nodeType":79,"value":175,"marks":176,"data":178},"Optimisation fiscale",[177],{"type":109},{},{"nodeType":79,"value":180,"marks":181,"data":182}," : Une bonne gestion des taxes non récupérables peut permettre d'optimiser la situation fiscale de l'entreprise, notamment par le choix judicieux des investissements et dépenses.\n\n4. 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