Un cadeau fiscal pour le foot français



Crédit photo de couverture: Le nouveau décret sur le droit à l’image individuel des sportifs devrait permettre au PSG et à tous les clubs français d’attirer des talents en leur offrant des salaires plus généreux. afp.com/Anne-Christine POUJOULAT

 

Le gouvernement a signé un décret permettant aux clubs de raboter les charges sociales payées sur les salaires des joueurs

Encore une bonne nouvelle pour le foot français. Un décret passé au coeur de la torpeur estivale devrait aider les clubs hexagonaux à attirer les cracks du ballon rond. Le 3 août, après 18 mois d’attente, le gouvernement a autorisé le droit à l’image individuel des sportifs et des entraîneurs.

Une disposition de la loi Braillard sur le sport, votée en mars 2017, permettant l’exploitation commerciale de leur image, de leur nom, ainsi que de leur voix. L’intérêt ? La rémunération pour cette exploitation, qui s’inspire du régime des artistes et des mannequins, est exonérée de cotisations patronales. Si cette disposition concerne tous les sports professionnels, dans les faits elle s’appliquera pour l’essentiel aux joueurs de football, les plus à même de monétiser leur image.

Des charges sociales allégées

« Ce décret va permettre aux clubs de diviser par deux leurs charges sociales », pointe Christophe Lepetit, économiste au Centre de droit et d’économie du sport de Limoges. Sachant qu’un tiers du salaire des footballeurs pourra être passé en droit à l’image, on mesure mieux la portée du coup de pouce fiscal. Et on ne peut qu’imaginer le ravissement des patrons de clubs alors qu’il reste encore trois semaines de mercato pour espérer recruter la perle rare.

L’objectif de ce nouveau dispositif ? Permettre à la Ligue 1 de rivaliser avec les plus grands championnats étrangers qui, grâce à une fiscalité bien plus douce, peuvent offrir des salaires mirobolants aux stars du ballon rond. En clair, donner la possibilité aux clubs français de s’aligner -un peu- sur les rémunérations offertes par leurs concurrents anglais, espagnols ou encore italiens. « La Ligue 1 est un vivier inépuisable de jeunes talents, ce dispositif législatif donne à nos clubs non seulement des moyens supplémentaires pour les conserver, mais aussi plus de chances d’attirer de grandes stars étrangères », se félicite Didier Quillot, le patron de la Ligue de football professionnel (LFP).

Même analyse du côté de la ministre des Sports, Laura Flessel, par voie de communiqué : « Nous avons des équipes nationales flamboyantes et des championnats plus faibles. Cet écart nous interpelle. Je veux que les champions français jouent aussi souvent que possible en France. »

Un dispositif bénéfique pour les comptes de l’Etat ?

Une largesse fiscale qui pourrait créer la polémique alors même que le gouvernement resserre partout les cordons de la bourse afin de réduire le déficit budgétaire. Ce qui expliquerait d’ailleurs pourquoi il a mis tant de temps signer le décret d’exécution. Mais les politiques se sont finalement rangés à la thèse vendue par la LFP qui voudrait que le nouveau dispositif, en permettant de garder ou d’attirer des gros salaires, engendrerait mécaniquement des recettes fiscales supplémentaires, et qu’au final l’opération s’avérerait positive pour les comptes publics.

 


Tout le monde, loin s’en faut, ne se montre pas aussi optimiste. « Si la perte est une certitude pour les caisses de l’Etat, le gain reste une hypothèse », rappelle ainsi Erwan Mingann, avocat cofondateur et associé du cabinet WM LAW à Rennes. L’économiste Christophe Lepetit souligne de son côté le caractère quasi inéluctable de la migration des joueurs hexagonaux, au-delà de la question du salaire. « Cela va nous permettre de garder nos meilleurs joueurs un an ou deux de plus, mais les meilleurs continueront d’aller vers les plus grands clubs, en Angleterre, en Espagne, ou encore en Italie, car c’est une progression logique dans la carrière d’un footballeur ».

Plus de contrôles sur les contrats

Autant de reproches que l’on faisait déjà au droit à l’image collective (DIC) créé en 2004 -déjà pour améliorer la compétitivité du sport français- et débranché en 2010 par le gouvernement Fillon, car jugé trop coûteux. « Mais les deux dispositifs sont très différents, assure Erwan Mingann, le DIC avait été pensé comme une vraie niche fiscale et a été détourné par de nombreuses équipes qui appliquaient automatiquement l’abattement à tous leurs joueurs ».

Le nouveau système est en effet basé sur la capacité d’un individu à rapporter du chiffre d’affaires grâce à sa notoriété. Surtout, contrairement au DIC, les clubs devront pouvoir en justifier la réalité (vente additionnelles de maillots, de tasses, de publicités…) devant la DNCG, le gendarme financier du football professionnel. Cela va t’il pousser le PSG à se repayer une petite folie façon Neymar ?

 

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