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Séries / Divisions :
IR - CHAMP, IR - LIQ
Texte :
Les documents liés ci-dessous sont modifiés pour tenir compte de
l'article
3 de la loi n° 2013-1278 du 29 décembre 2013 de finances pour 2014 qui abaisse le montant maximal en impôt procuré pour chaque demi-part accordée pour charges de famille de 2 000 euros à 1 500
euros.
L'avantage maximum en impôt procuré par la part de quotient familial attachée au premier enfant à charge accordée aux
contribuables célibataires ou divorcés vivant seuls ayant des enfants à charge (dispositif dit du "parent isolé") est abaissé du même montant de 500 euros soit de 4 040 euros à 3 540 euros.
En revanche, le montant du plafond pour chaque demi-part accordée en application de dispositions particulières liées à la
situation du contribuable (anciens combattants, invalides) est inchangé.
Le plafond lié au maintien du quotient conjugal pour les personnes veuves ayant des enfants à charge et le plafond
spécifique prévu pour les contribuables célibataires, veufs ou divorcés vivant seuls ayant des enfants imposés séparément restent également inchangés.
Ces dispositions s'appliquent à compter de l'imposition des revenus de l'année 2013.
Par ailleurs, le BOFiP est modifié pour préciser que, pour l'octroi des majorations de quotient familial accordées aux
contribuables célibataires ou divorcés vivant seuls ayant des enfants à charge et aux contribuables célibataires, veufs ou divorcés vivant seuls ayant des enfants imposés séparément qu'ils ont élevé
seul pendant au moins cinq ans, la condition de vivre seul s'apprécie au 31 décembre de l'année d'un changement de situation familiale (mariage, conclusion ou dissolution d'un PACS, séparation ou
divorce).
Actualité liée :
X
Documents liés :
BOI-IR-CHAMP-20-10 : IR - Champ d'application et territorialité - Principe de
l'imposition par foyer fiscal
BOI-IR-CHAMP-20-20-10 : IR - Champ d'application et territorialité - Dérogations
obligatoires à la règle de l'imposition par foyer fiscal
BOI-IR-LIQ-10-20-20-10 : IR - Liquidation - Calcul du quotient familial - Majorations
en fonction de la situation et des charges de famille
BOI-IR-LIQ-20-20-20 : IR - Liquidation - Corrections affectant le montant de l'impôt
brut - Plafonnement des effets du quotient familial
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale. | Bulletin officiel des finances publiques - impôts | ACTU-2014-00095 | https://bofip.impots.gouv.fr/bofip/9323-PGP.html/identifiant=ACTU-2014-00095 | 2014-03-26 00:00:00 | 61a46ab281ec79d28dcabf8c3e5b462301ab71a027089de58492fcfbedc880dc | [
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Série / Division :
BIC - RICI
Texte :
L'article
74 de la loi n° 2013-1278 du 29 décembre 2013 de finances pour 2014 aménage l'éco-prêt à taux zéro prévu aux articles
244 quater U du code général des impôts (CGI) et 199 ter S du CGI et le proroge jusqu'au 31 décembre 2015.
En outre, le plafond de cumul de l'éco-prêt à taux zéro et du crédit d'impôt en faveur du développement durable
(CGI, art. 200 quater) est familialisé afin de tenir compte, désormais, de la composition du foyer fiscal.
Par ailleurs, la présente publication commente également l'éco-prêt à taux zéro pouvant être accordé aux syndicats de
copropriétaires pour financer des travaux d'intérêt collectif réalisés sur les parties privatives prévus au f de
l'article
25 de la loi n° 65-557 du 10 juillet 1965 fixant le statut de la copropriété des immeubles bâtis ainsi que les travaux réalisés sur les parties et équipements communs de l'immeuble.
A ce titre, la durée maximale de réalisation des travaux est portée de deux à trois ans pour les éco-prêt à taux zéro
accordées à des syndicats de copropriétaires.
Enfin, l'obligation de reversement du crédit d'impôt, à laquelle sont tenues les établissement de crédit et les sociétés de
financement en cas de manquement aux obligations d'octroi de l'avance remboursable, est étendue à l'éco-prêt à taux zéro accordé à des syndicats de copropriétaires.
La présente publication a pour objet de commenter l’ensemble de ces dispositions.
Actualité liée :
X
Documents liés :
BOI-BIC-RICI-10-110 : BIC – Réductions et crédits d'impôt - Crédit d'impôt -
Crédit d'impôt au titre des avances remboursables ne portant pas intérêt pour le financement de travaux d'amélioration de la performance énergétique des logements anciens
BOI-BIC-RICI-10-110-10 : BIC - Réductions et crédits d'impôt - Crédit d'impôt au titre
des avances remboursables ne portant pas intérêt pour le financement de travaux d'amélioration de la performance énergétique des logements anciens - Champ d'application
BOI-BIC-RICI-10-110-20 : BIC - Réductions et crédits d'impôt - Crédit d'impôt au titre
des avances remboursables ne portant pas intérêt pour le financement de travaux d'amélioration de la performance énergétique des logements anciens - Modalités d'application
BOI-BIC-RICI-10-110-30 : BIC - Réductions et crédits d'impôt - Crédit d'impôt au titre
des avances remboursables ne portant pas intérêt pour le financement de travaux d'amélioration de la performance énergétique des logements anciens - Remise en cause et contrôle
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale. | Bulletin officiel des finances publiques - impôts | ACTU-2014-00191 | https://bofip.impots.gouv.fr/bofip/9419-PGP.html/identifiant=ACTU-2014-00191 | 2014-07-08 00:00:00 | 80bd748017dd3c7a03164bfa0d15f1c289e08f24c181ba96c0e445cb853446da | [
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] |
Série/Division :
BAREME
Texte :
Le barème relatif aux frais de carburant en euro au kilomètre a été actualisé au titre de l'année 2013.
Actualité liée :
X
Document lié :
BOI-BAREME-000003 : BAREME - RSA - BIC - BNC (sous conditions) - Frais de carburant en
euro au kilomètre - Barèmes applicables pour l'année 2013
Signataire du document lié :
Laurent Martel, Inspecteur des finances chargé de la sous-direction des professionnels et de l'action en recouvrement | Bulletin officiel des finances publiques - impôts | ACTU-2014-00119 | https://bofip.impots.gouv.fr/bofip/9495-PGP.html/identifiant=ACTU-2014-00119 | 2014-04-22 00:00:00 | 6da8c1a21043b9396231ae7c4110764dac3cdb1bd7ed0132baa333ee0bbdb4cc | [
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] |
Série/ Division :
RPPM - RCM
Texte :
L’article
9 de la loi n° 2013-1279 du 29 décembre 2013 de finances rectificative pour 2013 aménage le régime fiscal de l’assurance-vie afin de mieux mobiliser les encours d’assurance-vie au service du
financement de l’économie, tout en veillant à préserver la confiance des ménages dans ce produit qui constitue le premier support de placement financier des Français.
Ces aménagements portent sur :
- la possibilité de transformer, sous certaines conditions, un contrat d’assurance vie ou bon ou contrat de capitalisation
en un contrat « eurocroissance » ou « vie génération » sans perte d’antériorité fiscale et sans entraîner ni à l’impôt sur le revenu, ni aux prélèvements sociaux les conséquences fiscales d’un
dénouement ;
- la suppression de la possibilité de souscrire un contrat d’assurance vie ou bon ou contrat de capitalisation dits « NSK »
à compter du 1er janvier 2014.
Actualité liée :
x
Documents liés :
BOI-RPPM-RCM-10-10-80 : RPPM - Revenus de capitaux mobiliers, gains et profits
assimilés - Champ d'application - Produits de placements à revenu fixe de source française et gains assimilés - Produits des bons ou contrats de capitalisation et des placements de même nature
BOI-RPPM-RCM-10-10-90 : RPPM - Revenus de capitaux mobiliers, gains et profits assimilés
- Champ d'application – Produits de placements à revenu fixe de source française et gains assimilés - Bons ou contrats de capitalisation et d'assurance-vie investis en actions souscrits avant le
1er janvier 2005 (contrats dits « DSK »)
BOI-RPPM-RCM-10-10-90-30 : RPPM - Revenus de capitaux mobiliers, gains et profits
assimilés - Champ d'application - Produits de placements à revenu fixe de source française et gains assimilés - Bons ou contrats de capitalisation et d'assurance-vie investis en actions souscrits
avant le 1er janvier 2005 (contrats dits « DSK ») - Transformation des contrats en cours en contrats investis en actions
BOI-RPPM-RCM-10-10-100 : RPPM - Revenus de capitaux mobiliers, gains et profits
assimilés - Champ d'application - Produits de placements à revenu fixe de source française et gains assimilés - Produits attachés aux bons ou contrats investis en actions et souscrits du
1er janvier 2005 au 31 décembre 2013 (contrats dits "NSK")
BOI-RPPM-RCM-10-10-110-10 : RPPM - Revenus de capitaux mobiliers, gains et profits
assimilés - Champ d'application - Produits de placements à revenu fixe de source française et gains assimilés - Régime fiscal et sanctions - Régime fiscal des bons ou contrats investis en actions
BOI-RPPM-RCM-10-10-110-20 : RPPM - Revenus de capitaux mobiliers, gains et profits
assimilés - Champ d'application - Produits de placements à revenu fixe de source française et gains assimilés - Régime fiscal et sanctions - Sanctions en cas de non-respect des conditions de
fonctionnement de bons ou contrats investis en actions
BOI-RPPM-RCM-30-10-20-20 : RPPM - Revenus de capitaux mobiliers, gains et profits
assimilés - Modalités particulières d'imposition - Régime fiscal des produits de placements à revenu fixe et gains assimilés - Cas d'imposition à taux forfaitaire - Prélèvement forfaitaire libératoire
applicable aux produits des bons ou contrats de capitalisation et d'assurance-vie
Signataire des documents liés :
Véronique Bied-Charreton, directrice de la législation fiscale. | Bulletin officiel des finances publiques - impôts | ACTU-2014-00182 | https://bofip.impots.gouv.fr/bofip/9573-PGP.html/identifiant=ACTU-2014-00182 | 2014-06-30 00:00:00 | e2b040961c95f26017c091165e6f72a85b5d8f5255eb6e86694d6798b0f684b3 | [
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Séries / Divisions :
X
Texte :
Des opérations de remise à niveau au plan formel des documents du Bulletin officiel des finances
publiques-impôt sont réalisées chaque semaine depuis l'ouverture de l'application. Ces modifications génèrent de nouvelles versions pour chacun des documents concernés. Vous pouvez prendre
connaissance de ces modifications par le dispositif des fils RSS.
Ces nouvelles publications ne constituent pas des mises à jour doctrinales mais une correction de
la présentation formelle des documents (formatage des documents, correction d'erreurs orthographiques, réparation des liens internes et externes, etc.).
Seules les évolutions ou nouveautés doctrinales ou corrections d'erreurs dans la reprise de la
doctrine antérieure font l'objet d'actualités.
Les usagers abonnés dans leur messagerie au fil RSS "dernières publications" recevront un message pour chacun des documents republiés. Compte tenu du nombre important de documents susceptibles
d'êtres concernés, il est recommandé de privilégier l'abonnement au fil RSS "Actualités" qui ne signale que les évolutions doctrinales.
Signataire des documents liés :
Patrice Laussucq, Sous-directeur du contentieux des impôts des professionnels | Bulletin officiel des finances publiques - impôts | ACTU-2014-00105 | https://bofip.impots.gouv.fr/bofip/9483-PGP.html/identifiant=ACTU-2014-00105 | 2014-04-07 00:00:00 | a11d5983db559fe7611cbace66434ff569b436e3760026794ce989903dd65ca1 | [
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] |
Série/division :
TVA - CHAMP, TVA - BASE, TVA - DED, TVA - DECLA, TVA - PROCD
Texte :
L'article
52 de la deuxième loi de finances rectificative pour 2014 n° 2014-1655 du 29 décembre 2014 instaure une option permettant aux personnes assujetties à la TVA, établies sur le territoire de l'Union
européenne (UE), dans le cadre d'un agrément à une procédure douanière simplifiée de dédouanement avec domiciliation unique (PDU), au sens de l'article 76 du
règlement (CEE) n° 2913/92 du Conseil du 12 octobre 1992 établissant le code des
douanes communautaires, de déclarer et déduire, dans les conditions de droit commun, le montant de la taxe constatée au titre de certaines opérations d'importation réalisées en France sur leur
déclaration de chiffre d'affaires, afin d'effacer le portage de la taxe.
Cette option est également ouverte aux personnes assujetties à la TVA, établies hors de l'UE lorsque le représentant en
douane auquel elles ont recours pour effectuer leurs opérations d'importation a obtenu, pour leur compte, l'agrément à la PDU.
En revanche sont exclues du bénéfice de l'option :
- la TVA exigible lors de la mise à la consommation des produits pétroliers au sens des dispositions de l'article 298 du code général
des impôts ;
- la TVA due au titre de certaines prestations de transport (BOI-TVA-CHAMP-40-10-30 et BOI-TVA-CHAMP-40-20-50) ;
- les rappels de TVA sur les opérations de contrôle réalisées par les services de la Direction générale des douanes et des droits indirects et portant sur des éléments mentionnés sur la déclarartion
en douane d'importation ou celle de sortie de régime suspensif.
Les nouveaux commentaires figurant au II-K § 290 à 380 du
BOI-TVA-DECLA-20-20-10-20 font l'objet d'une consultation publique du 04 mars 2015 au 20 mars 2015 inclus pour permettre aux personnes intéressées d'adresser leurs remarques éventuelles à
l'administration. Ces remarques doivent être formulées par courriel à l'adresse suivante : [email protected]. Seules les
contributions signées seront examinées. Dès la présente publication, vous pouvez vous prévaloir de ces commentaires jusqu'à leur éventuelle révision à l'issue de la consultation.
Actualité liée :
X
Documents liés :
BOI-TVA-CHAMP-10-20-40 : TVA - Champ d'application et territorialité - Opérations
imposables par disposition expresse de la loi - Autres opérations
BOI-TVA-CHAMP-30-40 : TVA - Champ d'application et territorialité - Opérations exonérées
à l'importation
BOI-TVA-CHAMP-40-10-30 : TVA - Champ d'application et territorialité - Régime suspensif
- Opérations réalisées sous un régime douanier communautaire - Sortie des biens du régime douanier communautaire
BOI-TVA-CHAMP-40-20-50 : TVA - Champ d'application et territorialité - Régime suspensif
- Opérations réalisées sous un régime ou un entrepôt fiscal suspensif - Sortie des biens du régime ou de l'entrepôt
BOI-TVA-BASE-10-20-60 : TVA - Base d'imposition - Règles applicables à des opérations
déterminées - Modalités particulières de détermination de la base d'imposition
BOI-TVA-DED-40-10-30 : TVA - Droits à déduction - Conditions formelles d'exercice du
droit à déduction - Importation de biens meubles corporels
BOI-TVA-DECLA-20-20-10-20 : TVA - Obligations et formalités déclaratives - Déclarations
des opérations réalisées et paiement de l'impôt - Service compétent
BOI-TVA-PROCD : TVA - Recouvrement, contrôle et contentieux
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2015-00050 | https://bofip.impots.gouv.fr/bofip/9843-PGP.html/identifiant=ACTU-2015-00050 | 2015-03-04 00:00:00 | 32a6f7570d5d24ea85839132ac75f10f7d2012eba043e656fa8130734b13d7e6 | [
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] |
Série / Division :
IR - RICI
Textes :
1/
L'article
182 de la loi n°2018-1317 du 28 décembre 2018 de finances pour 2019, d'une part, proroge d'une année, soit jusqu'au 31 décembre 2019, la période d'application du crédit d'impôt pour la transition
énergétique (CITE) codifié à l'article 200 quater du code général des impôts (CGI) et, d'autre part, en modifie le champ
et les modalités d'application, par :
- le remplacement de l'éligibilité des dépenses d'acquisition de chaudières à haute performance énergétique autres que
celles utilisant le fioul comme source d'énergie par celle des dépenses d'acquisition de chaudières à très haute performance énergétique autres que celles utilisant le fioul comme source d'énergie,
dans la limite d'un plafond de dépenses à fixer par arrêté, et à l'exclusion de celles pour lesquelles le contribuable peut justifier de l'acceptation d'un devis et du versement d'un acompte au plus
tard le 31 décembre 2018 ;
- le plafonnement des dépenses entrant dans la base du crédit d'impôt au titre de l'acquisition des chaudières
micro-cogénération gaz, à l'exception de celles pour lesquelles le contribuable peut justifier de l'acceptation d'un devis et du versement d'un acompte au plus tard le 31 décembre 2018 ;
- la réintroduction, au taux de 15 % (au lieu de 30 %), des dépenses de matériaux d'isolation thermique des parois vitrées
en cas de remplacement de parois en simple vitrage, et ce, dans la limite d'un plafond de dépenses fixé par arrêté conjoint des ministres chargés de l'énergie, du logement et du budget ;
- l'extension, sous condition de ressources, au titre, d'une part, de la pose des équipements de production d'énergie
utilisant une source d'énergie renouvelable (à l'exception de la pose de l'échangeur de chaleur souterrain des pompes à chaleur géothermiques, qui reste éligible sans condition de ressources) ainsi
que, d'autre part, de la dépose d'une cuve à fioul ;
2/
L'article
1 du décret n° 2019-88 du 11 février 2019 fixe les conditions de ressources pour le bénéfice du CITE au titre des coûts de dépose de cuve à fioul et de pose d'équipements de chauffage et de
production d'énergie utilisant une source d'énergie renouvelable codifiées à l'article 46 AX bis de l'annexe III au
CGI.
3/ L'arrêté du
1er mars 2019 pris pour l'application de l'article 200 quater du code général des impôts relatif au crédit d'impôt en faveur de la transition énergétique :
- détermine les caractéristiques techniques requises pour les chaudières à très haute performance énergétique autres que
celles utilisant le fioul comme source d'énergie ;
- fixe à 3 350 € le plafond des dépenses d'acquisition des chaudières à très haute performance énergétique autres que
celles utilisant le fioul comme source d'énergie et des chaudières micro-cogénération gaz ;
- fixe à 670 € le plafond des dépenses d'acquisition de matériaux d'isolation thermique des parois vitrées en cas de
remplacement de parois en simple vitrage et en détermine les nouvelles caractéristiques requises ;
- rehausse, pour les ménages bénéficiant de la condition de ressources prévue au 4 bis de l'article 200 quater du CGI,
les sous-plafonds des dépenses d'acquisition d'équipements de production de chauffage ou de fourniture d'eau chaude sanitaire fonctionnant à l'énergie solaire et dotés de capteurs solaires ;
- détermine les modalités de la dépose d'une cuve à fioul.
Actualité liée :
X
Documents liés :
BOI-IR-RICI-280 : IR - Crédit d'impôt pour la transition énergétique
BOI-IR-RICI-280-10-10 : IR - Crédit d'impôt pour la transition énergétique - Champ
d'application - Bénéficiaires du crédit d'impôt
BOI-IR-RICI-280-10-30 : IR - Crédit d'impôt pour la transition énergétique -
Champ d'application - Nature des dépenses éligibles au crédit d'impôt
BOI-IR-RICI-280-20 : IR - Crédit d'impôt pour la transition énergétique -
Conditions d'application
BOI-IR-RICI-280-20-30 : IR - Crédit d'impôt pour la transition énergétique -
Conditions d'application - Conditions tenant aux plafonds de ressources
BOI-IR-RICI-280-30 : IR - Crédit d'impôt pour la transition énergétique -
Détermination du montant du crédit d'impôt
BOI-IR-RICI-280-30-10 : IR - Crédit d'impôt pour la transition énergétique -
Détermination du montant du crédit d'impôt - Base du crédit d'impôt
BOI-IR-RICI-280-30-20 : IR - Crédit d'impôt pour la transition énergétique -
Détermination du montant du crédit d'impôt - Plafond de dépenses éligibles
BOI-IR-RICI-280-30-30 : IR - Crédit d'impôt pour la transition énergétique -
Détermination du montant du crédit d'impôt - Taux du crédit d'impôt
BOI-IR-RICI-280-40 : IR - Crédit d'impôt pour la transition énergétique -
Modalités d'application
Signataire des documents liés :
Christophe Pourreau, directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2019-00138 | https://bofip.impots.gouv.fr/bofip/11922-PGP.html/identifiant=ACTU-2019-00138 | 2019-06-21 00:00:00 | 0bdc3ca7928166cc1ee20f614d98014eca97490a02d237da060e46ad7f3b7400 | [
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] |
Série / Division :
INT - CVB
Texte :
Par un échange de lettres signées les 11 juin 2018 et 10 décembre 2018, et publié par le
décret n° 2019-1224 du 25 novembre 2019 portant publication de l'accord sous forme d'échange
de lettres entre le Gouvernement de la République française et le Gouvernement du Royaume d'Arabie saoudite relatif à la reconduction de la convention du 18 février 1982 en vue d'éviter les doubles
impositions en matière d'impôts sur le revenu et sur les successions (ensemble un protocole), signées à Paris le 11 juin 2018 et à Riyad le 10 décembre 2018, la France et l'Arabie saoudite ont
décidé de proroger pour une durée de cinq ans à compter du 1er janvier 2019 la
convention franco-saoudienne du 18 février 1982 en
vue d'éviter les doubles impositions en matière d'impôt sur le revenu et sur les successions (ensemble un protocole).
Actualité liée :
X
Document lié :
BOI-INT-CVB-SAU : INT - Conventions bilatérales - Convention fiscale entre la France et l'Arabie saoudite
Signataire du document lié :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2020-00009 | https://bofip.impots.gouv.fr/bofip/11997-PGP.html/identifiant=ACTU-2020-00009 | 2020-01-22 00:00:00 | 95e65a1b638b47bd2787c55e54494642fbf7d9c8f068a77920eb916f62dca33e | [
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] |
Séries / Divisions :
IS - BASE ; IS - FUS ; IS - GPE ; RES ; FORM ; LETTRE
Texte :
L'article
32 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019 a aménagé le régime de l'intégration fiscale codifié à
l'article 223 A et suivants du code général des impôts (CGI).
Pour les exercices ouverts à compter du 1er janvier 2019, la quote-part de frais et charges prise en compte pour
la détermination du résultat individuel à raison des plus-values afférentes à des titres de participation en application du a quinquies du I de
l'article 219 du CGI cesse d'être neutralisée dans le calcul du résultat du groupe, ainsi que les subventions consenties entre
membres du groupe. Le régime des produits de participation, éligibles ou non au régime des sociétés mères prévu à l'article 145 du
CGI et à l'article 216 du CGI, est aménagé, notamment lorsqu'ils sont versés sur des sociétés établies dans un État membre
de l'Union européenne (UE) ou dans un autre État partie à l'accord sur l'Espace économique européen (EEE) à des sociétés membres d'un groupe ou à certaines sociétés non membres d'un groupe liées à ces
sociétés européennes dans les conditions du régime de groupe.
Pour les exercices clos à compter du 31 décembre 2018, les conséquences du retrait d'un État de l'UE ou de l'accord sur
l'EEE sont atténuées : les sociétés établies dans cet État conservent, jusqu'à la clôture de l'exercice en cours lors du retrait, leur qualité d'entité mère non résidente, de société intermédiaire ou
de société étrangère, et la possibilité est offerte, sous conditions, de substituer une nouvelle entité mère non résidente. Les groupes fiscaux disposent par ailleurs, sous conditions et sans que cela
entraîne la cessation du groupe, de la possibilité nouvelle de modifier la forme de leur option pour le régime et de celle de faire absorber la société mère par un membre du groupe qui se constitue en
nouvelle société mère.
Actualité liée :
X
Documents liés :
BOI-IS-BASE-10 : IS - Base d'imposition - Produits
BOI-IS-BASE-10-10-10-10 : IS - Base d'imposition - Produits - Produits
de participation reçus de filiales et abandons de créances reçus de la mère dans le cadre du régime fiscal des sociétés mères et filiales - Conditions d'application du régime spécial - Conditions
relatives aux sociétés éligibles
BOI-IS-BASE-10-10-20 : IS - Base d'imposition - Produits - Produits de participation
reçus de filiales et abandons de créances reçus de la mère dans le cadre du régime fiscal des sociétés mères et filiales - Définition des produits en cause et modalités de prise en compte des charges
y afférentes
BOI-IS-BASE-10-15 : IS - Base d'imposition - Produits - Produits de participation non
éligibles au régime fiscal des sociétés mères et filiales perçus de filiales européennes (nouveaux commentaires)
BOI-IS-BASE-60-40-30-30 : IS - Base d'imposition - Dispositifs
particuliers - Régime optionnel de taxation au tonnage des entreprises de transport maritime - Détermination du résultat imposable de la société ayant opté
BOI-IS-FUS-30-20 : IS - Fusions et opérations assimilées - Règles
comptables et fiscales de valorisation des apports - Distinction entre transcription et rémunération des apports et conséquences fiscales de la valorisation des apports
BOI-IS-GPE-10-20-10 : IS - Régime fiscal des groupes de sociétés -
Formation du groupe - Conditions tenant à la détention du capital des sociétés du groupe - Conditions tenant à la société mère et à la détention des filiales
BOI-IS-GPE-10-20-20 : IS - Régime fiscal des groupes de sociétés - Formation du groupe
- Conditions tenant à la détention du capital des sociétés du groupe - Précisions sur la nature des participations à prendre en compte
BOI-IS-GPE-10-30-50 : IS - Régime fiscal des groupes de sociétés -
Formation du groupe - Cas particuliers - Groupe horizontal
BOI-IS-GPE-20-10 : IS - Régime fiscal des groupes de sociétés -
Détermination du résultat d'ensemble et de la plus ou moins-value d'ensemble - Détermination des résultats propres
BOI-IS-GPE-20-20-20 : IS - Régime fiscal des groupes de sociétés -
Détermination du résultat d'ensemble et de la plus ou moins-value d'ensemble - Retraitements nécessaires à la détermination du résultat et de la plus ou moins-value d'ensemble - Retraitements relatifs
aux produits de participation intragroupe
BOI-IS-GPE-20-20-20-10 : IS - Régime fiscal des groupes de société -
Détermination du résultat d'ensemble et de la plus ou moins-value d'ensemble - Retraitements nécessaires à la détermination du résultat et de la plus ou moins-value d'ensemble - Retraitements relatifs
aux produits de participation intragroupe - Règles générales de retraitement des produits de participation intragroupe
BOI-IS-GPE-20-20-20-20 : IS - Régime fiscal des groupes de sociétés -
Détermination du résultat d'ensemble et de la plus ou moins-value d'ensemble - Retraitements nécessaires à la détermination du résultat et de la plus ou moins-value d'ensemble - Retraitements relatifs
aux produits de participation intragroupe - Produits de participation reçus de sociétés intermédiaires, de sociétés étrangères ou de l'entité mère non résidente (commentaires retirés)
BOI-IS-GPE-20-20-30-10 : IS - Régime fiscal des groupes de sociétés -
Détermination du résultat d'ensemble et de la plus ou moins-value d'ensemble - Retraitements nécessaires à la détermination du résultat et de la plus ou moins-value d'ensemble - Neutralisation de
certaines provisions - Neutralisation pour la détermination du résultat d'ensemble
BOI-IS-GPE-20-20-30-20 : IS - Régime fiscal des groupes de sociétés -
Détermination du résultat d'ensemble et de la plus ou moins-value d'ensemble - Retraitements nécessaires à la détermination du résultat et de la plus ou moins-value d'ensemble - Neutralisation de
certaines provisions - Neutralisation pour la détermination de la plus ou moins-value nette à long terme d'ensemble
BOI-IS-GPE-20-20-30-30 : IS - Régime fiscal des groupes de sociétés -
Détermination du résultat d'ensemble et de la plus ou moins-value d'ensemble - Retraitements nécessaires à la détermination du résultat et de la plus ou moins-value d'ensemble - Neutralisation de
certaines provisions - Précisions et situations particulières
BOI-IS-GPE-20-20-40 : IS - Régime fiscal des groupes de société -
Détermination du résultat d'ensemble et de la plus ou moins-value d'ensemble - Retraitements nécessaires à la détermination du résultat et de la plus ou moins-value d'ensemble - Abandons de créances,
subventions directes et indirectes (commentaires retirés)
BOI-IS-GPE-20-20-40 : IS - Régime fiscal des groupes de société -
Détermination du résultat d'ensemble et de la plus ou moins-value d'ensemble - Retraitements nécessaires à la détermination du résultat et de la plus ou moins-value d'ensemble - Abandons de créances,
subventions directes et indirectes (anciennement BOI-IS-GPE-20-20-40-10)
BOI-IS-GPE-20-20-40-20 : IS - Régime fiscal des groupes de société -
Détermination du résultat d'ensemble et de la plus ou moins-value d'ensemble - Retraitements nécessaires à la détermination du résultat et de la plus ou moins-value d'ensemble - Abandons de créances,
subventions directes et indirectes - Cas particuliers (commentaires retirés)
BOI-IS-GPE-20-20-50-10 : IS - Régime fiscal des groupes de société -
Détermination du résultat d'ensemble et de la plus ou moins-value d'ensemble - Retraitements nécessaires à la détermination du résultat et de la plus ou moins-value d'ensemble - Cessions
d'immobilisations intra-groupe et suppléments d'amortissements - Cas général
BOI-IS-GPE-20-20-50-20 : IS - Régime fiscal des groupes de société -
Détermination du résultat d'ensemble et de la plus ou moins-value d'ensemble - Retraitements nécessaires à la détermination du résultat et de la plus ou moins-value d'ensemble - Cessions
d'immobilisations intra-groupe et suppléments d'amortissements - Cas des groupes combinés, des groupes constitués via des sociétés dites intermédiaires et des groupes horizontaux
BOI-IS-GPE-20-20-60 : IS - Régime fiscal des groupes de société -
Détermination du résultat d'ensemble et de la plus ou moins-value d'ensemble - Retraitements nécessaires à la détermination du résultat et de la plus ou moins-value d'ensemble - Traitement de la
quote-part de frais et charges relative aux plus ou moins-values de cession de titres de participation
BOI-IS-GPE-20-20-90 : IS - Régime fiscal des groupes de société -
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cessation de groupes
BOI-IS-GPE-40-10 : IS - Régime fiscal des groupes de sociétés - Sorties
et cessation de groupes - Situations entraînant sortie ou cessation du groupe
BOI-IS-GPE-40-20-30 : IS - Régime fiscal des groupes de sociétés -
Sorties et cessation de groupes - Conséquences des sorties et cessations de groupes - Autres conséquences
BOI-IS-GPE-50-10 : IS - Régime fiscal des groupes de sociétés -
Opérations de restructurations du groupe - Absorption de la société mère ou de l'entité mère non résidente ou absorption d'une société étrangère entraînant la cessation du groupe
BOI-IS-GPE-50-10-10 : IS - Régime fiscal des groupes de sociétés -
Opérations de restructurations du groupe - Absorption de la société mère ou de l'entité mère non résidente ou absorption d'une société étrangère entraînant la cessation du groupe - Cessation de
l'ancien groupe
BOI-IS-GPE-50-10-20 : IS - Régime fiscal des groupes de sociétés -
Opérations de restructurations du groupe - Absorption de la société mère, ou de l'entité mère non résidente, ou absorption d'une société étrangère entraînant la cessation du groupe - Création d'un
nouveau groupe
BOI-IS-GPE-50-30-10 : IS - Régime fiscal des groupes de sociétés -
Opérations de restructurations du groupe - Scission de la société mère ou de l'entité mère non résidente - Cessation de l'ancien groupe
BOI-IS-GPE-50-50-10 : IS - Régime fiscal des groupes de sociétés -
Opérations de restructurations du groupe - Participations de sociétés du groupe à d'autres opérations de restructurations - Incidence avec le régime des cessions intra-groupe d'immobilisations et avec
le régime des subventions intra-groupe
BOI-IS-GPE-50-50-30 : IS - Régime fiscal des groupes de sociétés -
Opérations de restructurations du groupe - Participations de sociétés du groupe à d'autres opérations de restructurations - Incidence sur l'appartenance au groupe
BOI-IS-GPE-50-60 : IS - Régime fiscal des groupes de sociétés -
Opérations de restructurations du groupe - Cas particuliers dont le chaînage capitalistique comporte des sociétés établies hors de France
BOI-IS-GPE-50-60-10 : IS - Régime fiscal des groupes de sociétés - Opérations de
restructurations du groupe - Cas particuliers - Cas des groupes bancaires et mutualistes (commentaires retirés)
BOI-IS-GPE-50-60-20 : IS - Régime fiscal des groupes de sociétés -
Opérations de restructurations du groupe - Cas particuliers - Cas des sociétés et organismes du secteur des assurances (commentaires retirés)
BOI-IS-GPE-50-60-30 : IS - Régime fiscal des groupes de sociétés -
Opérations de restructurations du groupe - Cas particuliers dont le chaînage capitalistique comporte des sociétés établies hors de France - Constitution de sous-groupes en cas d'interposition de
sociétés intermédiaires ou lorsque la société mère remplit les conditions pour former un groupe horizontal
BOI-IS-GPE-50-60-40 : IS - Régime fiscal des groupes de sociétés -
Opérations de restructurations du groupe - Cas particulier dont le chaînage capitalistique comporte des sociétés établies hors de France - Retrait de l'Union européenne ou de l'accord sur l'Espace
économique européen de l'Etat dans lequel est établie une société participant au chaînage capitalistique d'un groupe fiscal (nouveaux commentaires)
BOI-IS-GPE-70-10 : IS - Régime fiscal des groupes de sociétés -
Obligations déclaratives - Déclarations des filiales
BOI-IS-GPE-70-20 : IS - Régime fiscal des groupes de sociétés -
Obligations déclaratives - Déclarations de la société mère
BOI-RES-000035 : RESCRIT - IS - Produits de participation provenant de
sociétés soumises au Royaume-Uni à un impôt équivalent à l'impôt sur les sociétés - Conséquences du retrait du Royaume-Uni de l'Union européenne et de l'accord sur l'Espace économique européen
BOI-FORM-000034 : FORMULAIRE - IS - Etat de suivi des plus et
moins-values de cessions intra-groupe (commentaires retirés)
BOI-LETTRE-000065 : LETTRE - IS - Option pour le régime fiscal de groupe prévu à
l'article 223 A du code général des impôts
Signataire des documents liés :
Christophe Pourreau, directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2020-00070 | https://bofip.impots.gouv.fr/bofip/12031-PGP.html/identifiant=ACTU-2020-00070 | 2020-04-15 00:00:00 | 66854c0ac3a14be5e44417aa4436bc35d13c585bb554a0e7d924a00a06c1c64c | [
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] |
Séries / Division :
TPS - TS ; RES
Texte :
Des précisions sont apportées sur l’exonération de taxe sur les salaires (TS), prévue au 1 de
l'article 231 du code général des impôts (CGI), applicable aux établissements d’enseignement supérieur privés visés au
livre VII du code de l’éducation qui organisent une formation conduisant à la délivrance au nom de l’État d’un diplôme
sanctionnant cinq années d’études après le baccalauréat.
Actualité liée :
X
Documents liés :
BOI-TPS-TS-10-10-20 : Taxes et participations sur les salaires - Taxe sur
les salaires - Champ d'application - Personnes exonérées
BOI-RES-000060 : RESCRIT - TPS - Taxe sur les salaires - Exonération
applicable aux établissements d'enseignement supérieur privés visés au livre VII du code de l'éducation qui organisent une formation conduisant à la délivrance au nom de l’État d’un diplôme
sanctionnant cinq années d’études après le baccalauréat
Signataire des documents liés :
Edouard Marcus, chef du service juridique de la fiscalité | Bulletin officiel des finances publiques - impôts | ACTU-2019-00219 | https://bofip.impots.gouv.fr/bofip/12124-PGP.html/identifiant=ACTU-2019-00219 | 2019-12-18 00:00:00 | aa8889b2ba00104ce438236b2b5d59d93807243a40bfe46d6b91999338596b09 | [
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] |
Séries / division :
TVA - CHAMP, RES
Texte :
Des précisions sont apportées sur la description des règles de TVA applicables à l'émission de jetons dans le
cadre d’une offre au public de jetons (exemples : Initial Coin Offering, « ICO » ou Initial Token Sale « ITS »).
Actualité liée :
X
Documents liés :
BOI-TVA-CHAMP-10-10-10 : TVA - Champ d'application et territorialité -
Opérations imposables en raison de leur nature - Condition de lien direct pour les opérations réalisées à titre onéreux
BOI-TVA-CHAMP-10-10-40-50 : TVA - Champ d'application et territorialité -
Opérations imposables en raison de leur nature - Opérations réalisées au moyen de bons
BOI-RES-000054 : RESCRIT - TVA - Champ - Assujettissement et base d'imposition d'une
offre au public de jetons
Signataire des documents liés :
Bruno Mauchauffée, adjoint du directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2019-00169 | https://bofip.impots.gouv.fr/bofip/11972-PGP.html/identifiant=ACTU-2019-00169 | 2019-08-07 00:00:00 | 7b669e7d841a0f237484f70bc2ac888f0cadf1e7ab64143bd053cd7c8fa8512b | [
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] |
Séries / Divisions :
IS - CHAMP, TVA - CHAMP
Texte :
Selon les dispositions du 1 bis de
l’article 206 du code général des impôts (CGI) et du second alinéa du b du 1° du 7 de
l’article 261 du CGI, les organismes sans but lucratif (OSBL) bénéficient d’une franchise d’impôt sur les sociétés (IS) et de
taxe sur la valeur ajoutée (TVA), pour les recettes tirées de leurs activités lucratives accessoires.
Ce dispositif est applicable en matière de contribution économique et territoriale (CET).
L'article 51 de la loi n° 2019-1479 du 28 décembre 2019 de finances pour
2020, porte le seuil de la franchise à 72 000 € :
- pour les exercices clos à compter du 31 décembre 2019 en matière d'IS ;
- pour l'année 2020 en matière de CET ;
- pour les recettes encaissées à compter du 1er janvier 2020 en matière de TVA. Cependant, le
bénéfice de la franchise de TVA pour l'année 2020 sera acquis dès lors que le seuil de chiffre d'affaires réalisé en 2019 ne dépasse pas 72 000 €.
Actualité liée :
X
Documents liés :
BOI-IS-CHAMP-10-50-10-10 : IS - Champ d'application et
territorialité - Collectivités imposables - Organismes privés autres que les sociétés - Présentation générale des conditions d'assujettissement
BOI-IS-CHAMP-10-50-20-20 : IS - Champ d'application et
territorialité - Collectivités imposables - Organismes privés autres que les sociétés, réalisant des activités accessoires - Franchise
BOI-TVA-CHAMP-30-10-30-10 : TVA - Champ d'application et territorialité -
Opérations exonérées en régime intérieur - Organismes d'utilité générale - Principes généraux applicables aux organismes sans but lucratif
Signataire des documents liés :
Bruno Mauchauffée, adjoint du directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2020-00056 | https://bofip.impots.gouv.fr/bofip/12189-PGP.html/identifiant=ACTU-2020-00056 | 2020-03-11 00:00:00 | 3d42806824603e8b7c484d673d50d1bff63967b0b9c96c42bdcf8c1742566d6b | [
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Série / Division :
IR - RICI
Texte :
L’article 164 de la loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020 a institué une expérimentation en région Bretagne de la réduction d’impôt « Pinel » visant à améliorer l’efficience du dispositif et son adéquation aux enjeux d'aménagement du territoire et aux objectifs gouvernementaux de lutte contre l’étalement urbain.
Par dérogation au IV de l’article 199 novovicies du code général des impôts (CGI), la réduction d’impôt « Pinel » s’applique aux logements situés en région Bretagne dans des communes ou parties de communes qui se caractérisent par une tension élevée du marché locatif et des besoins en logements intermédiaires importants, déterminées par arrêté du représentant de l’État dans la région Bretagne, après avis du comité régional de l'habitat et de l'hébergement mentionné au premier alinéa de l'article L. 364-1 du code de la construction et de l'habitation et du président du conseil régional.
Par dérogation au III de l'article 199 novovicies du CGI, le représentant de l’État dans la région Bretagne arrête par ailleurs, pour chaque commune ou partie de commune éligible et par type de logement, les plafonds de loyer et de ressources du locataire.
Conformément aux dispositions du II de l'article 164 de la loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020 et de l'article 4 de l'arrêté de la préfète de la région Bretagne en date du 19 mars 2020 fixant les conditions d'application à titre expérimental de la réduction d'impôt prévue à l'article 199 novovicies du CGI pour les logements situés en région Bretagne, publié au recueil des actes administratifs n° R53-2020-026 le 26 mars 2020, l'expérimentation du dispositif « Pinel » en région Bretagne s'applique aux acquisitions de logements et, s'agissant des logements que le contribuable fait construire, aux dépôts de demande de permis de construire réalisés à compter du 1er avril 2020 et jusqu'au 31 décembre 2021.
L'expérimentation ne concerne pas la réduction d'impôt « Denormandie » prévue au 5° du B du I de l'article 199 novovicies du CGI, qui reste applicable en région Bretagne dans les conditions de droit commun.
Actualité liée :
X
Documents liés :
BOI-IR-RICI-360 : IR - Réductions d’impôt sur le revenu en faveur de l’investissement locatif intermédiaire - Dispositifs « Duflot » et « Pinel »
BOI-IR-RICI-360-70 : IR - Réductions d’impôt sur le revenu en faveur de l’investissement locatif intermédiaire - Dispositifs « Duflot » et « Pinel » - Expérimentation en région Bretagne de l'éligibilité au dispositif « Pinel »
Signataire des documents liés :
Bruno Mauchauffée, adjoint du directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2020-00250 | https://bofip.impots.gouv.fr/bofip/12507-PGP.html/ACTU-2020-00250-1 | 2020-08-21 00:00:00 | fd77da3281bf060df2e79555abf3b0e28b65850ea897649fc243424dca3f6e2d | [
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] |
Séries / Division :
TVA - CHAMP ; ANNX
Texte :
Le 4° du II de l'article 262 du code général des impôts (CGI) prévoit que sont exonérées de taxe sur la valeur ajoutée (TVA) les opérations de livraison, de transformation, de réparation, d'entretien, d'affrètement et de location portant sur des aéronefs utilisés par des compagnies de navigation aérienne dont les services à destination ou en provenance de l'étranger représentent au moins 80 % des services qu'elles exploitent. Cette condition d'éligibilité est appréciée au vu des déclarations souscrites par les compagnies aériennes auprès de leur ministère de tutelle.
En vue de bénéficier de cette exonération, les compagnies aériennes sont tenues de délivrer à chacun de leurs fournisseurs une attestation certifiant qu'elles remplissent bien les conditions leur permettant de prétendre au dispositif.
Afin de simplifier cette obligation, sont réputées satisfaire à cette condition et sont donc dispensées de produire les attestations les compagnies aériennes françaises mentionnées au BOI-ANNX-000215.
La liste publiée au BOI-ANNX-000215 est actualisée en fonction des données de trafic de l'année 2019.
Actualité liée :
X
Document lié :
BOI-ANNX-000215 : ANNEXE - TVA - Liste des compagnies aériennes françaises réputées remplir les conditions du 4° du II de l'article 262 du CGI et pouvoir bénéficier de la dispense d'attestations auprès de leurs fournisseurs
Signataire du document lié :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2020-00235 | https://bofip.impots.gouv.fr/bofip/12477-PGP.html/ACTU-2020-00235-4 | 2020-08-26 00:00:00 | e3083d8411f375e26fa1f0fe31997762375a810d65630cb1b3af4b0521f80de5 | [
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] |
Série / Division :
RSA - GEO
Texte :
Les marins pêcheurs appelés à exercer leur activité hors des eaux territoriales françaises peuvent, sous certaines
conditions, bénéficier de l'exonération d'impôt sur le revenu prévue au II de l'article 81 A du code général des impôts
(CGI).
Le salaire de référence à retenir pour le calcul de la fraction de rémunération exonérée s'élève à 18 661 € au titre de
l'imposition des revenus de l'année 2015. Le même montant s'applique pour l'imposition des revenus de l'année 2016, sous réserve des actualisations qui pourraient intervenir au cours de l'année 2016.
Actualité liée :
X
Document lié :
BOI-RSA-GEO-10-30-20 : RSA - Régimes territoriaux particuliers - Salariés détachés à
l'étranger par leur employeur - Conditions spécifiques aux exonérations partielles - Cas particulier des marins pêcheurs
Signataire du document lié :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2016-00007 | https://bofip.impots.gouv.fr/bofip/10386-PGP.html/identifiant=ACTU-2016-00007 | 2016-01-13 00:00:00 | 3be2fe49e36dde4e4d1cbb302655bda57f25f88a094b07eca8001596e3c68a00 | [
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] |
Séries / Divisions :
BA - BASE, BIC - PROV
Texte :
Le c du I de
l'article 26 de la loi n° 2013-1278 du 29 décembre 2013 de finances pour
2014 supprime, à compter des exercices clos le 31 décembre 2013, la possibilité de constituer des provisions destinées à faire face aux risques particuliers afférents aux opérations de crédit à
moyen et long terme ainsi qu'aux crédits à moyen terme résultant de ventes ou de travaux effectués à l'étranger prévue au quinzième alinéa du 5° du 1 de
l'article 39 du code général des impôts (CGI).
Par ailleurs, les provisions antérieurement constituées sous l'empire de ce dispositif désormais supprimé sont rapportées
selon les modalités qui étaient prévues antérieurement.
Actualité liée :
X
Documents liés :
BOI-BA-BASE-20-30-20 : BA - Base d'imposition - Régimes réels d'imposition - Frais et
charges - Provisions
BOI-BIC-PROV-30-10-30 : BIC - Provisions pour risques - Provisions pour pertes de change,
provision pour risque afférent à un engagement de caution, provisions de propre assureur
BOI-BIC-PROV-50 : BIC - Provisions - Sort et surveillance des provisions
BOI-BIC-PROV-60-50 : BIC - Provisions réglementées - Provisions pour risques afférents à
des opérations de crédit.
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2014-00115 | https://bofip.impots.gouv.fr/bofip/9416-PGP.html/identifiant=ACTU-2014-00115 | 2014-04-16 00:00:00 | f4a29a5da03189e6e46884718eae59cb0343726913c77d75252f545f2de332db | [
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] |
Série / Division :
X
Texte :
Des opérations de remise à niveau au plan formel des
documents du Bulletin officiel des finances publiques-impôt sont réalisées régulièrement depuis l'ouverture de la base documentaire. Ces modifications génèrent de nouvelles versions pour chacun des
documents concernés. Vous pouvez prendre connaissance de ces modifications par le dispositif des fils RSS.
Ces nouvelles publications ne constituent pas
des mises à jour doctrinales mais une correction de la présentation formelle des documents (formatage des documents, correction d'erreurs orthographiques, réparation des liens internes et
externes, etc.).
Signataire des documents liés :
Florence LERAT, Sous-directrice du contentieux des impôts des
professionnels | Bulletin officiel des finances publiques - impôts | ACTU-2019-00044 | https://bofip.impots.gouv.fr/bofip/11760-PGP.html/identifiant=ACTU-2019-00044 | 2019-02-26 00:00:00 | 9e9ddfa53a9171e4c0906c28e5fbd2f0ffe7faed3d4919e607019266bd949452 | [
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Série / Division :
RPPM - PVBMI
Texte :
L'article 106 de la loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020 prévoit plusieurs aménagements au dispositif de report d’imposition des plus-values d’apport de titres à une société contrôlée par l’apporteur codifié à l’article 150-0 B ter du code général des impôts (CGI).
1/ Un assouplissement des modalités de réinvestissement du produit de cession des titres apportés en cas de remploi indirect prévu au d) du 2° du I de l’article 150-0 B ter du CGI, pour le bénéfice du maintien en report d’imposition de la plus-value d’apport.
Ainsi, la souscription, dans les deux ans de la cession, de parts ou d’actions d’un véhicule de capital investissement, s’entend de la signature d’un ou de plusieurs engagements de souscription audit véhicule, qui mentionnent un montant minimum que la société s’engage à verser. Ce montant doit être appelé par le véhicule de capital investissement et effectivement versé par la société cédante dans un délai de cinq ans suivant ladite souscription.
2/ La suppression du sous quota de 50 % en titres de sociétés non cotées prévu au d) du 2° du I de l'article 150-0 B ter du CGI dans sa version en vigueur au 30 décembre 2019 et une extension des actifs éligibles au quota de 75 %, prévu au même d), en titres de sociétés opérationnelles que la structure de capital investissement doit respecter sous un certain délai.
Ces dispositions s’appliquent aux cessions de titres apportés réalisées à compter du 1er janvier 2020.
3/ Enfin, en cas de donation par l’apporteur des titres reçus en rémunération de l’apport, la durée de conservation, par le donataire, des titres transmis et, incidemment, le maintien du report d’imposition de la plus-value d’apport sur la tête du donataire, sont alignés sur le délai maximal au terme duquel le respect de l’obligation de remploi est susceptible d’être apprécié.
Ainsi le report d’imposition expire, et la plus-value est imposable entre les mains du donataire, notamment en cas de cession, d'apport, de remboursement ou d'annulation des titres transmis dans un délai de cinq ans à compter de leur acquisition par le donataire. Ce délai est porté à dix ans en cas d’investissement réalisé dans les conditions prévues au d) du 2° du I de l’article 150-0 B ter du CGI.
Ces dispositions s’appliquent aux transmissions par voie de donation ou de don manuel réalisées à compter du 1er janvier 2020.
Actualité liée
X
Documents liés :
BOI-RPPM-PVBMI-30-10-60-20 : RPPM - Plus-values sur biens meubles incorporels - Modalités d'imposition - Fait générateur - Régime du report d'imposition applicable aux plus-values d'apport de titres à une société contrôlée par l'apporteur - Modalités d'imposition des plus-values placées en report d'imposition
BOI-RPPM-PVBMI-30-10-60-30 : RPPM - Plus-values sur biens meubles incorporels - Modalités d'imposition - Fait générateur - Régime du report d'imposition applicable aux plus-values d'apport de titres à une société contrôlée par l'apporteur - Cas particuliers
Signataire des documents liés :
Bruno Mauchauffée, adjoint du directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2020-00180 | https://bofip.impots.gouv.fr/bofip/12370-PGP.html/ACTU-2020-00180-4 | 2020-08-18 00:00:00 | 9fbb8d5f11550debd902edd8981736d7cae06b085728d015cdbbab6052484965 | [
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] |
Série / Division :
TVA - CHAMP ; RES
Texte :
Des précisions sont apportées sur les modalités d'entrée en vigueur des commentaires publiées le 6 novembre 2020 qui mettent fin à la possibilité d'appliquer une réfaction forfaitaire pour la détermination de la part des loyers imposables en France dans le cadre de la location de bateau à des fins de voyage d'agrément.
Les conditions d'application dans le temps de ces commentaires sont précisées.
Actualité liée :
06/11/2020 : TVA - Locations de bateau à des fins de voyage d'agrément - Modification des conditions de détermination de la part des loyers imposables en France - Publication urgente
Documents liés :
BOI-RES-000080 : TVA - CHAMP - Locations de bateau à des fins de voyage d'agrément - Modification des conditions de détermination de la part des loyers imposables en France - Modalités d'entrée en vigueur
BOI-TVA-CHAMP-20-50-30 : TVA - Champ d'application et territorialité - Lieu des prestations de services - Dérogations aux règles générales afférentes à des prestations de services fournies à des assujettis ou à des personnes non assujetties
Signataire des documents liés :
Christophe Pourreau, directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2020-00296 | https://bofip.impots.gouv.fr/bofip/12625-PGP.html/ACTU-2020-00296 | 2020-12-04 00:00:00 | 3bf86601cb2009c89f6651bf8c0e102e8f2b7cc78494b674a05f4739b6015542 | [
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] |
Séries / Divisions :
IS - BASE ; IS - GPE ; INT - DG ; RES - IS
Texte :
La présente publication a pour objet de commenter les effets du retrait du Royaume-Uni de l'Union européenne (UE) sur les avantages fiscaux consentis aux personnes physiques et morales en faveur des investissements réalisés dans l'UE ou dans l'Espace économique européen (EEE).
A cet effet, des mesures d'accompagnement sont prévues dans :
- l’ordonnance n° 2020-1595 du 16 décembre 2020 tirant les conséquences du retrait du Royaume-Uni de l’Union européenne en matière d’assurances, de placements collectifs et de plans d’épargne en actions ;
- l’arrêté du 22 décembre 2020 portant fixation de la période d’adaptation mentionnée à l'article 3 de l'ordonnance n° 2020-1595 du 16 décembre 2020 titrant les conséquences du retrait du Royaume-Uni de l'union européenne en matière d'assurances, de placements collectifs et de plans épargne en actions.
Des mesures de tempérament sont également prévues dans le prolongement de ces textes s'agissant d'investissements réalisés dans l'UE-EEE aussi bien par les personnes physiques que par les personnes morales.
Sont également commentés les dispositifs issus des dispositions de l'article 32 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019 modifiant les dispositions du 6 de l'article 223 L du code général des impôts (CGI), et les mesures de tempérament prévues dans leur prolongement, concernant le périmètre des groupes fiscaux dont le chaînage capitalistique comporte des sociétés établies au Royaume-Uni, et les distributions entre des sociétés établies dans cet État et des sociétés établies en France.
Sont enfin précisées les dispositions transitoires concernant les conséquences du retrait du Royaume-Uni en matière de transfert de siège ou d'établissement.
Actualité liée :
X
Documents liés :
BOI-IS-BASE-10-10-20 : IS - Base d'imposition - Produits - Produits de participation reçus de filiales et abandons de créances reçus de la mère dans le cadre du régime fiscal des sociétés mères et filiales - Définition des produits en cause et modalités de prise en compte des charges y afférentes
BOI-IS-BASE-10-15 : IS - Base d'imposition - Produits de participation non éligibles au régime fiscal des sociétés mères et filiales perçus de filiales européennes
BOI-IS-GPE-20-20-20-10 : IS - Régime fiscal des groupes de sociétés - Détermination du résultat d'ensemble et de la plus ou moins-value d'ensemble - Retraitements nécessaires à la détermination du résultat et de la plus ou moins-value d'ensemble - Retraitements relatifs aux produits de participation intragroupe - Règles générales de retraitement des produits de participation intragroupe
BOI-IS-GPE-50-60-40 : IS - Régime fiscal des groupes de sociétés - Opérations de restructurations du groupe - Cas particuliers dont le chaînage capitalistique comporte des sociétés établies hors de France - Retrait de l'Union européenne ou de l'accord sur l'Espace économique européen de l'Etat dans lequel est établie une société participant au chaînage capitalistique d'un groupe fiscal
BOI-INT-DG : INT - Dispositions communes et générales
BOI-INT-DG-15 : INT - Dispositions communes- Sortie du Royaume-Uni de l'Union européenne (Brexit)
BOI-INT-DG-15-10 : INT - Dispositions communes - Sortie du Royaume-Uni de l'Union européenne - Dispositions applicables aux personnes physiques
BOI-INT-DG-15-20 : INT - Dispositions communes - Sortie du Royaume-Uni de l'Union européenne - Dispositions applicables aux personnes morales
BOI-RES-IS-000035 : RES - Impôt sur les sociétés - Produits de participation provenant de sociétés soumises au Royaume-Uni à un impôt équivalent à l'impôt sur les sociétés - Conséquences du retrait du Royaume-Uni de l'Union européenne et de l'accord sur l'Espace économique européen
Signataire des documents liés :
Christophe Pourreau, directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2021-00122 | https://bofip.impots.gouv.fr/bofip/12942-PGP.html/ACTU-2021-00122 | 2021-03-11 00:00:00 | 50b4c428a18c19637bbe6fe6800e98f860af3c78b97377770a1d2a7995804540 | [
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] |
Série / Division :
IS - GPE ; RES - IS
Texte :
La condition tenant à la permanence de détention des filiales, prévue à l’article 223 A du code général des impôts, est considérée comme remplie lorsque l’acquisition de titres d’une société permettant d’atteindre le seuil de détention d’au moins 95 % est réalisée le jour de l’ouverture de l’exercice de la société acquéreuse et de la société acquise.
Actualité liée :
X
Documents liés :
BOI-IS-GPE-10-20-10 : IS - Régime fiscal des groupes de sociétés - Formation du groupe - Conditions tenant à la détention du capital des sociétés du groupe - Conditions tenant à la société mère et à la détention des filiales
BOI-RES-IS-000088 : RES - Impôt sur les sociétés - Régime fiscal des groupes de sociétés - Condition tenant à la permanence de détention - Acquisition de titres d’une société le premier jour de l’exercice de la société acquéreuse
Signataire des documents liés :
Florence Lerat, sous-directrice de la sécurité juridique des professionnels | Bulletin officiel des finances publiques - impôts | ACTU-2021-00133 | https://bofip.impots.gouv.fr/bofip/12977-PGP.html/ACTU-2021-00133 | 2021-03-24 00:00:00 | 05552677926864f5c6c917c5f41b7babd0ca820286ea3cbdbc2b546ae79bed4a | [
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] |
Séries / Divisions :
IR - BASE, IR - LIQ, IR - PAS, BAREME
Texte :
L'article 2 de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021 prévoit l'indexation, au taux de 0,2 %, des limites des tranches du nouveau barème de l'impôt sur le revenu issu de l'article 2 de la loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020 et des seuils et limites qui lui sont associés. Cette revalorisation, qui s'applique à compter de l'impôt dû en 2021 sur le revenu de l'année 2020, concerne notamment le plafonnement de l'avantage maximal en impôt procuré par les demi-parts supplémentaires de quotient familial.
Il prévoit également, pour les revenus perçus ou réalisés à compter du 1er janvier 2021, l’ajustement des limites des tranches de revenus des grilles de taux par défaut du prélèvement à la source en fonction de l’évolution du barème de l’impôt sur le revenu. Corrélativement, l’indexation automatique des limites des tranches des grilles de taux par défaut, prévue au g du 3° du I de l’article 2 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019, est abrogée.
Actualité liée :
X
Documents liés :
BOI-IR-BASE-40 : IR - Base d'imposition - Abattements spéciaux pour personnes âgées, invalides ou enfants à charge ayant fondé un foyer distinctBOI-IR-LIQ-20-10 : IR - Liquidation - Calcul de l'impôt - Détermination de l'impôt brutBOI-IR-LIQ-20-20-20 : IR - Liquidation - Calcul de l'impôt - Corrections affectant le montant de l'impôt brut - Plafonnement des effets du quotient familialBOI-IR-LIQ-20-20-30 : IR - Liquidation - Calcul de l'impôt - Correction affectant le montant de l'impôt brut - Décote prévue au 4 du I de l'article 197 du code général des impôtsBOI-IR-PAS-20-20-10 : IR - Prélèvement à la source de l'impôt sur le revenu - Calcul du prélèvement - Taux du prélèvement - Taux déterminé pour le foyer fiscal (« taux de droit commun »)BOI-BAREME-000037 : BAREME - IR - Prélèvement à la source de l'impôt sur le revenu - Grilles de taux par défaut et montant de l'abattement pour les contrats courts
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2021-00146 | https://bofip.impots.gouv.fr/bofip/13015-PGP.html/ACTU-2021-00146 | 2021-03-30 00:00:00 | d78ea37dd8c848a46bd5bfc33984905c5e580f6e4d90f90dc5512d2eaeefd849 | [
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] |
Série / Division :
ENR - DMTG
Texte :
L’article 40 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019 a prévu plusieurs modifications des conditions d’application de l'exonération partielle de droits de mutations à titre gratuit (DMTG) prévue à l'article 787 B du code général des impôts (CGI).
Ces dispositions sont applicables à compter au 1er janvier 2019.
Toutefois, les modifications des seuils minima prévus au 1 du b de l'article 787 B du CGI s'appliquent aux engagements collectifs souscrits à compter du 1er janvier 2019 et celles afférentes aux engagements de conservation réputé acquis s'appliquent aux engagements réputés acquis à compter de cette même date.
Les modifications apportées sont les suivantes :
- prise en compte de la décision du Conseil d’Etat du 23 janvier 2020 concernant la notion de société exerçant à titre prépondérant une activité industrielle, commerciale, artisanale, agricole ou libérale (CE, décision du 23 janvier 2020, n° 435562) ;
- possibilité pour une personne seule de souscrire un engagement de conservation, pour elle et ses ayants cause à titre gratuit ;
- abaissement des seuils minima en droits financiers requis pour la conclusion d’un engagement de conservation ;
- aménagement de l’engagement réputé acquis, sous conditions, afin de tenir compte de la détention indirecte, via des sociétés interposées, des titres de la société soumis à engagement de conservation. De même, la situation du concubin notoire est désormais prise en compte, notamment pour l'appréciation du seuil minimum de titres requis ;
- aménagement du dispositif afin de permettre, sous conditions, d'une part, l’apport à une holding des titres soumis aux engagements de conservation en période d’engagement collectif de conservation et, d'autre part, l’apport de ces titres détenus indirectement via des sociétés interposées. Les conditions relatives à la société bénéficiaire de l'apport sont modifiées ;
- par ailleurs, l’offre publique d’échange préalable (OPE) à une fusion ou une scission n'entraîne pas la déchéance de l’exonération partielle dès lors, notamment, que cette fusion ou cette scission est opérée dans l'année qui suit la clôture de l’OPE sous les mêmes conditions que celles prévues pour les fusions et scissions ;
- en outre, il est désormais prévu, sous conditions, qu'en cas de cession ou de donation de titres durant la phase d’engagement collectif, l’exonération partielle soit remise en cause à hauteur des seuls titres cédés ou donnés par un héritier ou donataire ou légataire à un autre associé de l’engagement de conservation ;
- une clarification rédactionnelle est apportée, qui confirme le caractère figé des participations à chaque niveau de la chaîne d'interposition pendant la période d’engagement individuel de conservation des titres ;
- il est précisé que l’obligation de conservation des participations inchangées ne s’applique qu’aux associés personnes physiques souhaitant bénéficier de l’exonération partielle, ainsi qu’aux sociétés interposées de la chaîne de détention ;
- enfin, les obligations déclaratives sont allégées par la suppression de l'obligation de fourniture d'une attestation annuelle ; l'obligation déclarative intervient lors de la transmission et à l'expiration de l'engagement individuel de conservation. Il est toutefois possible pour l'administration, en cours de période d'engagement, de demander aux bénéficiaires de l'exonération partielle de fournir les attestations idoines.
A des fins d'harmonisation, les obligations déclaratives afférentes au dispositif de transmission d'entreprises individuelles prévu à l'article 787 C du CGI sont également modifiées.
Les commentaires mentionnés ci-après sous la rubrique « documents liés » font l'objet d'une consultation publique du 6 avril 2021 au 6 juin 2021 inclus pour permettre aux personnes intéressées d'adresser leurs remarques éventuelles à l'administration. Ces remarques doivent être formulées par courriel adressé à l'adresse suivante : [email protected]. Seules les contributions signées seront examinées.
Dès la présente publication, vous pouvez vous prévaloir de ces commentaires jusqu'à leur éventuelle révision à l'issue de la consultation.
Actualité liée :
X
Documents liés soumis à consultation publique :
BOI-ENR-DMTG-10-20-40-10 : ENR - Mutations à titre gratuit - Successions - Champ d'application des droits de mutation par décès - Exonération partielle en raison de la nature du bien transmis : transmission des parts ou actions de sociétés ayant une activité industrielle, commerciale, artisanale, agricole ou libérale
BOI-ENR-DMTG-10-20-40-20 : ENR - Mutations à titre gratuit - Successions - Champ d'application des droits de mutation par décès - Exonération partielle en raison de la nature du bien transmis - Remise en cause du régime de transmission des parts ou actions de sociétés ayant une activité industrielle, commerciale, artisanale, agricole ou libérale
BOI-ENR-DMTG-10-20-40-30 : ENR - Mutations à titre gratuit - Successions - Champ d'application des droits de mutation par décès - Exonérations et régimes spéciaux - Exonération partielle en raison de la nature du bien transmis - Obligations déclaratives pour la transmission des parts ou actions de sociétés ayant une activité industrielle, commerciale, artisanale, agricole ou libérale
BOI-ENR-DMTG-10-20-40-40 : ENR - Mutations à titre gratuit - Successions - Champ d'application des droits de mutation par décès - Exonération partielle en raison de la nature du bien transmis : transmission à titre gratuit d'une entreprise individuelle
Documents liés :
BOI-ENR-DMTG-10-20 : ENR - Mutations à titre gratuit - Successions - Champ d'application des droits de mutation par décès : exonérations et régimes spéciaux
BOI-ENR-DMTG-10-20-40 : ENR - Mutations à titre gratuit - Successions - Champ d'application des droits de mutation par décès : exonérations et régimes spéciaux - Exonération partielle en raison de la nature du bien transmis : la transmission d'entreprise
BOI-ENR-DMTG-20-30-10 : ENR - Mutations à titre gratuit - Donations - Assiette des droits
BOI-ENR-DMTG-20-30-20-20 : ENR - Mutations à titre gratuit - Donations - Assiette, liquidation, paiement des droits et obligations des redevables - Liquidation et paiement des droits - Abattements
Signataire des documents liés :
Christophe Pourreau, directeur de la législation fiscale. | Bulletin officiel des finances publiques - impôts | ACTU-2021-00157 | https://bofip.impots.gouv.fr/bofip/13033-PGP.html/ACTU-2021-00157 | 2021-04-06 00:00:00 | 8ca94c79041657584316423ad7251094922e2d43b82ca7b41e5ca58a529170a7 | [
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Série / Division :
RSA - ES
Texte :
Des opérations de remise à niveau au plan formel des documents du Bulletin officiel des finances publiques-impôt sont réalisées régulièrement depuis l'ouverture de la base documentaire. Ces modifications génèrent de nouvelles versions pour chacun des documents concernés. Vous pouvez prendre connaissance de ces modifications par le dispositif des fils RSS.
Ces nouvelles publications ne constituent pas des mises à jour doctrinales mais une correction de la présentation formelle des documents (formatage des documents, correction d'erreurs orthographiques, réparation des liens internes et externes, etc.).
Les commentaires anciennement au sein du BOI-RSA-ES-20-40 sont désormais classés dans les documents suivants :
- BOI-RSA-ES-20-40-10 : RSA - Épargne salariale et actionnariat salarié - Actionnariat salarié - Bons de souscription de parts de créateur d'entreprise (BSPCE) - Champ d'application
- BOI-RSA-ES-20-40-20 : RSA - Épargne salariale et actionnariat salarié - Actionnariat salarié - Bons de souscription de parts de créateur d'entreprise (BSPCE) - Caractéristiques et modalités d'émission des BSPCE
- BOI-RSA-ES-20-40-30 : RSA - Épargne salariale et actionnariat salarié - Actionnariat salarié - Bons de souscription de parts de créateur d'entreprise (BSPCE) - Régime fiscal et obligations déclaratives
Actualité liée :
X
Documents liés :
BOI-RSA-ES-20-40 : RSA - Épargne salariale et actionnariat salarié - Actionnariat salarié - Bons de souscription de parts de créateur d'entreprise (BSPCE)
BOI-RSA-ES-20-40-10 : RSA - Épargne salariale et actionnariat salarié - Actionnariat salarié - Bons de souscription de parts de créateur d'entreprise (BSPCE) - Champ d'application
BOI-RSA-ES-20-40-20 : RSA - Épargne salariale et actionnariat salarié - Actionnariat salarié - Bons de souscription de parts de créateur d'entreprise (BSPCE) - Caractéristiques et modalités d'émission des BSPCE
BOI-RSA-ES-20-40-30 : RSA - Épargne salariale et actionnariat salarié - Actionnariat salarié - Bons de souscription de parts de créateur d'entreprise (BSPCE) - Régime fiscal et obligations déclaratives
| Bulletin officiel des finances publiques - impôts | ACTU-2021-00206 | https://bofip.impots.gouv.fr/bofip/13174-PGP.html/ACTU-2021-00206 | 2021-06-23 00:00:00 | 323645fe8a24e1af184a59ce30e08ac3a19aaa33216a53f15e91e5c3aae06fe4 | [
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Série / Division :
ENR - DMTG
Texte :
L'article 43 de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021 a modifié l'article 796 du code général des impôts (CGI) pour tenir compte des changements opérés à l'article L. 4138-3-1 du code de la défense par l'ordonnance n° 2018-1127 du 12 décembre 2018 relative au congé du blessé, auquel il renvoie.
Pour les successions ouvertes à compter du 1er janvier 2021, sont exonérées de droits de mutation à titre gratuit (DMTG) les successions des militaires décédés lors de leur participation à une opération, mentionnée au 3° de l'article L. 4138-3-1 du code de la défense, mobilisant des capacités militaires et se déroulant sur le territoire national ou hors de celui-ci, ou, dans les trois années suivant la fin de celle-ci, des blessures reçues ou des maladies contractées durant cette opération.
La mise à jour du BOI-ENR-DMTG-10-20-10 consécutivement à l'adoption de l'article 43 de la loi de finances pour 2021 est l'occasion d'apporter une précision sur le traitement en matière de DMTG des sommes allouées aux victimes de persécutions antisémites ou à leurs ayants-droit par l’État français ainsi que de celles allouées aux victimes des persécutions nazies ou à leurs ayants-droit par des États étrangers, directement ou indirectement.
Ces sommes sont déductibles de l’actif successoral de leur propre succession dès lors qu’elles revêtent à leur égard un caractère indemnitaire. Il en va ainsi notamment des versements en capital et des pensions versées par l’État allemand, directement, en application de la loi fédérale relative à l’indemnisation des victimes des persécutions nazies du 29 juin 1956 (loi « BEG »), ou, indirectement, par l’intermédiaire du Fonds « Article 2 » administré par la Conference on Jewish Material Claims Against Germany (« Claims Conference »).
Actualité liée :
X
Document lié :
BOI-ENR-DMTG-10-20-10 : ENR - Mutation à titre gratuit - Successions - Champ d'application des droits de mutation par décès - Exonérations motivées par la qualité du défunt ou du successeur, personne physique
Signataire du document lié :
Christophe Pourreau, directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2021-00220 | https://bofip.impots.gouv.fr/bofip/13209-PGP.html/ACTU-2021-00220 | 2021-06-29 00:00:00 | bb9f3dad3ca606cec7958647d25d3b31ee21ee59b540995a6f61a9d4b57d9345 | [
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] |
Séries / Division :
CTX - DG ; ANNX
Texte :
Les commentaires doctrinaux sont adaptés afin de tenir compte de la pérennisation du taux de 0,2 % par mois du taux des intérêts moratoires prévue par l'article 68 de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021.
Actualité liée :
07/07/2021 : DAE - CF - Pérennisation du taux de l'intérêt de retard de 0,2 % par mois (loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021, art. 68)
Documents liés :
BOI-CTX-DG-20-50 : CTX - Contentieux de l'assiette de l'impôt - Dispositions communes - Intérêts moratoires
BOI-CTX-DG-20-50-10 : CTX - Contentieux de l'assiette de l'impôt - Dispositions communes - Intérêts moratoires au profit des contribuables
BOI-CTX-DG-20-50-20 : CTX - Contentieux de l'assiette de l'impôt - Dispositions communes - Intérêts moratoires au profit de l'État
BOI-CTX-DG-20-50-30 : CTX - Contentieux de l'assiette de l'impôt - Dispositions communes - Liquidation, contestation et régime fiscal des intérêts moratoires
BOI-ANNX-000477 : ANNEXE - CTX - Modalités de décomptes des intérêts moratoires courus jusqu'au 31 décembre 2005
Signataire des documents liés :
Stéphane Créange, sous-directeur du contrôle fiscal, du pilotage et de l'expertise juridique | Bulletin officiel des finances publiques - impôts | ACTU-2021-00209 | https://bofip.impots.gouv.fr/bofip/13178-PGP.html/ACTU-2021-00209 | 2021-07-07 00:00:00 | 8c4e13c9567e4fec18f76b8ce45bed8bfd7ed545836143c6b3590754960eb216 | [
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] |
Séries / Divisions :
TVA - LIQ, RES - tva
Texte :
Les appareils professionnels de verticalisation intégrant un dispositif de rééducation des membres inférieurs (tapis roulant motorisé) bénéficient du taux réduit de taxe sur la valeur ajoutée de 5,5 % prévu au c) du 2° du A de l’article 278-0 bis du code général des impôts.
Actualité liée :
X
Documents liés :
BOI-TVA-LIQ-30-10-50 : TVA - Liquidation - Taux réduits - Appareillages et équipements spéciaux pour personnes handicapées
BOI-RES-TVA-000083 : RES - Taxe sur la valeur ajoutée - Taux de TVA applicable à la fourniture d’un appareil de verticalisation pour mobilisation des membres inférieurs (tapis roulant intelligent d’entraînement à la marche)
Signataire des documents liés :
Laurent Perrin, chef du bureau fiscalité des transactions et régime fiscal des OSBL | Bulletin officiel des finances publiques - impôts | ACTU-2021-00233 | https://bofip.impots.gouv.fr/bofip/13237-PGP.html/ACTU-2021-00233 | 2021-07-28 00:00:00 | d80bcf8ac9425d1f6a7af7af946f32e520d83e91f1f1c1bcfc48b7afbb70ab15 | [
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] |
Série / Division :
TFP - CAP
Texte :
La liste des établissements de tourisme pouvant bénéficier de la minoration sur la contribution à l'audiovisuel public due en application du b du 1° de l’article 1605 ter du CGI (minoration de 25 % lorsque la période d'activité annuelle n'excède pas neuf mois) a été mise à jour à la suite de la publication des réponses à deux questions écrites (RM Vigier n° 6364, JO AN du 15 mai 2018, p. 4066 et RM Roseren n° 26730, JO AN du 25 août 2020, P. 5624).
Il est également précisé que la minoration s'applique quelle que soit la raison pour laquelle la période d'activité annuelle n'excède pas neuf mois, qu'il s'agisse du caractère saisonnier de l'activité ou de circonstances exceptionnelles, comme celles liées à la crise sanitaire.
Actualité liée :
X
Document lié :
BOI-TFP-CAP-20 : TFP - Contribution à l'audiovisuel public due par les professionnels - Fait générateur, période d'imposition, tarif, obligation des redevables, recouvrement, contrôle, sanctions et contentieux
Signataire du document lié :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2021-00060 | https://bofip.impots.gouv.fr/bofip/12824-PGP.html/ACTU-2021-00060 | 2021-02-10 00:00:00 | 9f64b47fc069e5fff5ece0b64f7c3c12c532bdbc3d54700c936e4b3aab79a67f | [
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] |
Séries/ Divisions :
IF - TFB, ANNX
Texte :
Des documents du Bulletin officiel des finances publiques sont modifiés afin
de rétablir la doctrine administrative telle qu'elle était avant l'ouverture au public du site. Les documents concernés sont recensés ci-après.
Actualité liée :
X
Documents liés :
BOI-IF-TFB-20-10-10 : IF - Taxe foncière sur les propriétés bâties - Base d'imposition -
Détermination de la valeur locative cadastrale 1970 - Principes généraux
BOI-IF-TFB-20-10-10-10 : IF - Taxe foncière sur les propriétés bâties - Base d'imposition -
Détermination de la valeur locative cadastrale 1970 - Principes généraux - Définition de la valeur locative cadastrale et du revenu net imposable
BOI-IF-TFB-20-10-10-20 : IF - Taxe foncière sur les propriétés bâties - Base d'imposition -
Détermination de la valeur locative cadastrale 1970 - Principes généraux - Date de référence des évaluations
BOI-IF-TFB-20-10-10-30 : IF - Taxe foncière sur les propriétés bâties - Base d'imposition -
Détermination de la valeur locative cadastrale 1970 - Principes généraux - Règles d'évaluation - Dispositions communes
BOI-IF-TFB-20-10-20-10 : IF - Taxe foncière sur les propriétés bâties - Base d'imposition -
Détermination de la valeur locative cadastrale 1970 - Locaux d'habitation ou à usage professionnel ordinaires - Règles générales d'évaluation des locaux d'habitation ou à usage professionnel
ordinaires
BOI-IF-TFB-20-10-20-20 : IF - Taxe foncière sur les propriétés bâties - Base d'imposition -
Détermination de la valeur locative cadastrale 1970 - Locaux d'habitation ou à usage professionnel ordinaires - Décomposition de chaque propriété ou fraction de propriété
BOI-IF-TFB-20-10-20-30 : IF - Taxe foncière sur les propriétés bâties - Base d'imposition -
Détermination de la valeur locative cadastrale 1970 - Locaux d'habitation ou à usage professionnel ordinaires - Classification communale des locaux
BOI-IF-TFB-20-10-20-40 : IF - Taxe foncière sur les propriétés bâties - Base d'imposition -
Détermination de la valeur locative cadastrale 1970 - Locaux d'habitation ou à usage professionnel ordinaires - Classement
BOI-IF-TFB-20-10-20-50 : IF - Taxe foncière sur les propriétés bâties - Base d'imposition -
Détermination de la valeur locative cadastrale 1970 - Locaux d'habitation ou à usage professionnel ordinaires - Détermination de la surface pondérée du local
BOI-IF-TFB-20-10-20-60 : IF - Taxe foncière sur les propriétés bâties - Base d'imposition -
Détermination de la valeur locative cadastrale 1970 - Locaux d'habitation ou à usage professionnel ordinaires - Tarifs d'évaluation
BOI-IF-TFB-20-10-20-70 : IF - Taxe foncière sur les propriétés bâties - Base d'imposition -
Détermination de la valeur locative cadastrale 1970 - Locaux d'habitation ou à usage professionnel ordinaires - Calcul des valeurs locatives individuelles
BOI-IF-TFB-20-10-30-10 : IF - Taxe foncière sur les propriétés bâties - Base d'imposition -
Détermination de la valeur locative cadastrale 1970 - Locaux commerciaux et biens divers ordinaires - Définition des biens relevant du groupe des locaux commerciaux et biens divers
BOI-IF-TFB-20-10-30-20 : IF - Taxe foncière sur les propriétés bâties - Base d'imposition -
Détermination de la valeur locative cadastrale 1970 - Locaux commerciaux et biens divers ordinaires - Règles d'évaluation
BOI-IF-TFB-20-10-30-30 : IF - Taxe foncière sur les propriétés bâties - Base d'imposition -
Détermination de la valeur locative cadastrale 1970 - Locaux commerciaux et biens divers ordinaires - Modalités de l'évaluation
BOI-IF-TFB-20-10-30-40 : IF - Taxe foncière sur les propriétés bâties - Base d'imposition -
Détermination de la valeur locative cadastrale 1970 - Locaux commerciaux et biens divers ordinaires - Établissements spéciaux
BOI-IF-TFB-20-10-40 : IF - Taxe foncière sur les propriétés bâties - Base d'imposition -
Détermination de la valeur locative cadastrale 1970 - Maisons exceptionnelles
BOI-IF-TFB-20-10-50 : IF- Taxe foncière sur les propriétés bâties – Base d'imposition -
Détermination de la valeur locative cadastrale 1970 - Établissements industriels
BOI-IF-TFB-20-10-50-10 : IF - Taxe foncière sur les propriétés bâties - Base d'imposition -
Détermination de la valeur locative cadastrale - Établissements industriels - Définition et consistance des établissements industriels
BOI-IF-TFB-20-10-50-20 : IF - Taxe foncière sur les propriétés bâties - Base d'imposition -
Détermination de la valeur locative cadastrale - Établissements industriels - Méthodes d'évaluation
BOI-IF-TFB-20-10-50-30 : IF - Taxe foncière sur les propriétés bâties – Base d'imposition -
Détermination de la valeur locative cadastrale - Etablissements industriels - Modalités d'évaluation
BOI-IF-TFB-20-10-50-40 : IF - Taxe foncière sur les propriétés bâties - Base d'imposition -
Détermination de la valeur locative cadastrale - Établissements industriels - Abattements et réductions sur la valeur locative
BOI-IF-TFB-20-10-60 : IF- Taxe foncière sur les propriétés bâties - Base d'imposition -
Détermination de la valeur locative cadastrale 1970 - Établissements industriels et commerciaux situés dans différentes communes et présentant des caractéristiques analogues
BOI-IF-TFB-20-20 : IF - Taxe foncière sur les propriétés bâties - Base d'imposition - Mise à
jour des valeurs locatives
BOI-IF-TFB-20-20-10-10 : IF - Taxe foncière sur les propriétés bâties et non bâties – Base
d'imposition - Mise à jour des valeurs locatives - Définition des changements à prendre en compte
BOI-IF-TFB-20-20-10-20 : IF - Taxe foncière sur les propriétés bâties – Évaluation des
changements
BOI-IF-TFB-20-20-10-30 : IF - Taxe foncière sur les propriétés bâties – Base d'imposition -
Changements de caractéristiques physiques et d’environnement - Lissage des augmentations de valeur locative des locaux affectés à l’habitation
BOI-IF-TFB-20-20-20 : IF - Taxe foncière sur les propriétés bâties – Base d'imposition – Mise
à jour des valeurs locatives - Actualisations des évaluations foncières
BOI-IF-TFB-20-20-20-10 : IF - Taxe foncière sur les propriétés bâties et non bâties – Base
d'imposition – Mise à jour des valeurs locatives – Actualisations des évaluations foncières – Actualisation triennale
BOI- IF-TFB-20-20-20-20 : IF - Taxe foncière sur les propriétés bâties – Base d'imposition –
Mise à jour des valeurs locatives - Actualisation des évaluations foncières – Majorations forfaitaires annuelles – Cas particulier des départements d'Outre Mer - Révision générale
BOI-IF-TFB-40 : IF - Taxe foncière sur les propriétés bâties - Obligations des propriétaires
et sanctions
BOI-ANNX-000238 : Tarif d'évaluation des immobilisations affectées à la radiodiffusion et à la
télévision
BOI-ANNX-000240 : Tarif d'évaluation des immobilisations affectées à la production publique
d'énergie électrique par des centrales hydro-électriques
BOI-ANNX-000241 : Tarif d'évaluation des immobilisations affectées à la production publique
d'énergie électrique par des centrales thermiques
BOI-ANNX-000242 : Tarif d'évaluation des immobilisations affectées à la distribution publique
d'énergie électrique
BOI-ANNX-000243 : Tarif d'évaluation des immobilisations affectées à la production et à la
distribution publique de gaz
BOI-ANNX-000244 : Tarif d'évaluation des immobilisations affectées au transport public par
voie ferrée
Signataire des commentaires liés :
Thierry Dufant, sous-directeur des missions foncières, de la fiscalité du patrimoine et des
statistiques | Bulletin officiel des finances publiques - impôts | ACTU-2012-00051 | https://bofip.impots.gouv.fr/bofip/8289-PGP.html/identifiant=ACTU-2012-00051 | 2012-12-10 00:00:00 | a820c527bcb844dbf87414dd14542f9a44fa6fd55c9dd49367241549c58385fb | [
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] |
Série / Division :
BIC - PVMV
Texte :
L'article 9 de la loi n° 2021-1900 du 30 décembre 2021 de finances pour 2022 précise les modalités déclaratives du dispositif optionnel de report de la plus-value résultant de la transmission à titre gratuit et irrévocable de titres de capital ou de parts sociales à une fondation reconnue d'utilité publique, jusqu'à leur cession par la fondation bénéficiaire de cette transmission, prévu au 7 quinquies de l'article 38 du code général des impôts (CGI).
Des précisions relatives à l'application de ce dispositif sont également apportées en doctrine, à la suite de la modification du 5 ter de l'article 206 du CGI et de l'article 1763 du CGI.
Actualité liée :
x
Document lié :
BOI-BIC-PVMV-30-30-140 : BIC - Plus-values et moins-values - Plus-values et moins-values du portefeuille-titres - Cession des titres du portefeuille - Dispositions particulières aux opérations de transmission à titre gratuit au profit d'une fondation reconnue d'utilité publique
Signataire du document lié :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2022-00060 | https://bofip.impots.gouv.fr/bofip/13539-PGP.html/ACTU-2022-00060 | 2022-03-16 00:00:00 | beb6e41e0976724f19381c70be72e0cbc8161cdb2fa8187870b24f6b36b4d206 | [
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] |
Séries / Divisions :
INT - AEA ; LETTRE
Texte :
Le C du I de l'article 134 de la loi n° 2021-1900 du 30 décembre 2021 de finances pour 2022 a transposé en droit interne la directive (UE) 2021/514 du Conseil du 22 mars 2021 modifiant la directive 2011/16/UE relative à la coopération administrative dans le domaine fiscal, dite « DAC 7 », qui met à la charge des opérateurs de plateforme de nouvelles obligations déclaratives et d'information.
Ces nouvelles obligations, codifiées de l'article 1649 ter A du code général des impôts (CGI) à l'article 1649 ter E du CGI, s'appliquent aux opérations réalisées à compter du 1er janvier 2023 et devant faire l'objet d'une déclaration en 2024.
À cette occasion, un nouveau titre « Obligations des opérateurs de plateforme de mise en relation par voie électronique » est créé et la division dédiée aux accords d’échange automatique de renseignements relatifs aux comptes financiers est renommée « Accords et échanges automatiques de renseignements ».
Les sanctions relatives au non-respect des obligations mises à la charge des opérateurs de plateforme feront l'objet de commentaires ultérieurs.
Enfin, le dispositif pré-existant prévu par les dispositions des 2° et 3° de l’article 242 bis du CGI (dispositif dit « Écollab »), dans leur rédaction antérieure à l'article 134 de la loi n° 2021-1900 du 30 décembre 2021 de finances pour 2022, continue de s'appliquer pour la campagne déclarative 2023 des opérations réalisées au cours de l'année 2022 (BOI-BIC-DECLA-30-70-40).
Actualité liée :
X
Documents liés :
BOI-INT-AEA : INT - Accords et échange automatique de renseignements
BOI-INT-AEA-30 : INT - Accords et échange automatique de renseignements - Obligations des opérateurs de plateforme de mise en relation par voie électronique
BOI-INT-AEA-30-10 : INT - Accords et échange automatique de renseignements - Obligations des opérateurs de plateforme de mise en relation par voie électronique - Champ d'application
BOI-INT-AEA-30-20 : INT - Accords et échange automatique de renseignements - Obligations des opérateurs de plateforme de mise en relation par voie électronique - Obligations de diligence mises à la charge des opérateurs de plateforme concernés
BOI-INT-AEA-30-20-10 : INT - Accords et échange automatique de renseignements - Obligations des opérateurs de plateforme de mise en relation par voie électronique - Obligations de diligence mises à la charge des opérateurs de plateforme concernés - Règles générales
BOI-INT-AEA-30-20-20 : INT - Accords et échange automatique de renseignements - Obligations des opérateurs de plateforme de mise en relation par voie électronique - Obligations de diligence mises à la charge des opérateurs de plateforme concernés - Obligation de collecte
BOI-INT-AEA-30-20-30 : INT - Accords et échange automatique de renseignements - Obligations des opérateurs de plateforme de mise en relation par voie électronique - Obligations de diligence mises à la charge des opérateurs de plateforme concernés - Obligation des vendeurs ou prestataires pour la réalisation des obligations de diligence
BOI-INT-AEA-30-30 : INT - Accords et échange automatique de renseignements - Obligations des opérateurs de plateforme de mise en relation par voie électronique - Obligations déclaratives mises à la charge des opérateurs de plateforme concernés
BOI-INT-AEA-30-30-10 : INT - Accords et échange automatique de renseignements - Obligations des opérateurs de plateforme de mise en relation par voie électronique - Obligations déclaratives mises à la charge des opérateurs de plateforme concernés - Modalités de dépôt
BOI-INT-AEA-30-30-20 : INT - Accords et échange automatique de renseignements - Obligations des opérateurs de plateforme de mise en relation par voie électronique - Obligations déclaratives mises à la charge des opérateurs de plateforme concernés - Obligation d'enregistrement des plateformes étrangères
BOI-INT-AEA-30-30-30 : INT - Accords et échange automatique de renseignements - Obligations des opérateurs de plateforme de mise en relation par voie électronique - Obligations déclaratives mises à la charge des opérateurs de plateforme concernés - Obligation d'information des vendeurs ou prestataires
BOI-INT-AEA-30-40 : INT - Accords et échange automatique de renseignements - Obligations des opérateurs de plateforme de mise en relation par voie électronique - Modalités de déclaration
BOI-LETTRE-000270 : INT - Modèle de formulaire pour un opérateur de plateforme relevant de plusieurs États membres de l'Union européenne (CGI, art. 1649 ter B, I-2°, dernier alinéa)
BOI-LETTRE-000274 : INT - Modèle de formulaire pour l'enregistrement préalable d'un opérateur de plateforme étranger (CGI, art. 1649 ter B, I-3°, CGI, art. 1649 ter E, I et CGI, ann. III, art. 344 G septdecies) souhaitant procéder en France au dépôt d'une déclaration prévue à l’article 1649 ter A du CGI
Signataire des documents liés :
Grégory Berthelot, sous-directeur des particuliers
| Bulletin officiel des finances publiques - impôts | ACTU-2022-00152 | https://bofip.impots.gouv.fr/bofip/13767-PGP.html/ACTU-2022-00152 | 2023-01-11 00:00:00 | 96f585cf8169cb81af53dbfbb3e7eb2af1fa584b72ae7ce92cf6be1700ceb32f | [
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] |
Série / Division :
BNC - BASE
Texte :
Les seuils et limites de déduction des frais supplémentaires de repas exposés par les titulaires de bénéfices non commerciaux sont mis à jour pour l'année 2023. Cette actualisation s'applique également aux frais supplémentaires de repas exposés par les titulaires de bénéfices industriels et commerciaux.
Actualité liée :
X
Document lié :
BOI-BNC-BASE-40-60-60 : BNC - Base d'imposition - Dépenses - Frais généraux - Frais divers de gestion, dons et subventions
Signataire du document lié :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2023-00011 | https://bofip.impots.gouv.fr/bofip/13803-PGP.html/ACTU-2023-00011 | 2023-01-25 00:00:00 | 37a1b4114c926d085e28a63955f464e274284f9aa4b599d6ea454765a1efbc55 | [
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] |
Série / Division :
INT - CVB
Texte :
L'aménagement exceptionnel de la méthode d'élimination de la double imposition prévue par la convention fiscale entre la France et le Luxembourg, publié au BOFIP-Impôts le 11 octobre 2021, est prorogé d'un an.
En conséquence, les résidents de France percevant certains revenus de source luxembourgeoise peuvent exceptionnellement solliciter, pour l'imposition de leurs revenus 2022, l'application des stipulations de l'ancienne convention fiscale relatives à l'élimination de la double imposition.
Actualité liée :
11/10/2021 : INT - Convention fiscale entre la France et le Luxembourg - Aménagement exceptionnel de la méthode d'élimination de la double imposition
Document lié :
BOI-INT-CVB-LUX-30 : INT - Convention fiscale entre la France et le Luxembourg - Dispositions diverses
Signataire du document lié :
Christophe Pourreau, directeur de la législation fiscale
| Bulletin officiel des finances publiques - impôts | ACTU-2023-00022 | https://bofip.impots.gouv.fr/bofip/13819-PGP.html/ACTU-2023-00022 | 2023-04-20 00:00:00 | 40c169fb90176e8df618eb43593b55a101e1364397ea0871953ba4b8d5f1ac57 | [
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] |
Série / Division :
PAT - IFI
Texte :
L'article 19 de la loi n° 2021-1109 du 24 août 2021 confortant le respect des principes de la République a introduit de nouvelles obligations déclaratives pour les organismes bénéficiaires de dons et délivrant des reçus fiscaux.
Codifiées à l'article 222 bis du code général des impôts (CGI), ces nouvelles obligations déclaratives imposent aux organismes délivrant des reçus fiscaux, des attestations ou tous autres documents attestant qu'un contribuable est en droit de bénéficier, notamment, de la réduction d'impôt prévue à l'article 978 du CGI, de déclarer annuellement à l'administration fiscale, le montant global des dons et versements perçus au cours de l'année civile précédente ou au cours du dernier exercice clos, ainsi que le nombre de documents délivrés au cours de cette période ou de cet exercice.
Actualité liée :
X
Document lié :
BOI-PAT-IFI-40-20-20 : PAT - IFI - Calcul de l'impôt - Réduction d'impôt au titre des dons aux organismes d'intérêt général - Modalités d'application de la réduction d'impôt et obligations déclaratives
Signataire du document lié :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale
| Bulletin officiel des finances publiques - impôts | ACTU-2022-00095 | https://bofip.impots.gouv.fr/bofip/13625-PGP.html/ACTU-2022-00095 | 2023-05-03 00:00:00 | b3b5d90ab83718f2582dd53aaf91a01afdf9f2c4b7a99c9796fb41a64f6500c0 | [
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] |
Série / Divisions :
RPPM - PVBMI ; RPPM - RCM
Texte :
L’article 77 de la loi n° 2019-486 du 22 mai 2019 relative à la croissance et la transformation des entreprises (dite loi « PACTE ») a modifié les dispositions du code monétaire et financier relatives à la procédure de cantonnement des actifs illiquides (dite de « side pocket »), afin de les mettre en conformité avec la directive 2009/65/CE du Parlement européen et du Conseil du 13 juillet 2009 portant coordination des dispositions législatives, réglementaires et administratives concernant certains organismes de placement collectif en valeurs mobilières (OPCVM), dite « OPCVM IV ».
Cette modification a eu pour effet de supprimer la neutralité fiscale dont bénéficiaient jusqu'à présent les actionnaires de sociétés d'investissement à capital variable (SICAV) ou porteurs de parts de fonds communs de placement (FCP) lors d'opérations de cantonnement des actifs illiquides réalisées sous l’empire de la réglementation applicable avant la loi « PACTE », alors que, avant comme après cette modification, l'opération aboutit in fine pour ces actionnaires ou porteurs de parts à détenir les titres de deux structures au lieu d'une, sans acquisition d'actifs nouveaux ou enrichissement personnel.
Dans ces conditions, l’article 21 de la loi n° 2021-1900 du 30 décembre 2021 de finances pour 2022 a aménagé plusieurs dispositions du code général des impôts afin de rétablir la neutralité fiscale de la procédure de cantonnement des actifs illiquides telle qu'issue de la loi « PACTE » pour les actionnaires ou porteurs de parts, personnes physiques, concernés.
Les commentaires doctrinaux sont mis à jour des dispositions de l'article 21 de la loi n° 2021-1900 du 30 décembre 2021 de finances pour 2022.
Ces nouvelles dispositions s’appliquent aux opérations de cantonnement d'actifs illiquides réalisées à compter de l’entrée en vigueur du I de l’article 77 de la loi n° 2019-486 du 22 mai 2019, soit à compter du 24 mai 2019.
Actualité liée :
X
Documents liés :
BOI-RPPM-RCM-10-20-10 : RPPM - Revenus de capitaux mobiliers, gains et profits assimilés - Champ d'application - Revenus distribués et assimilés de source française - Définition et détermination des revenus distribués par les sociétés françaises
BOI-RPPM-RCM-40-30 : RPPM - Revenus de capitaux mobiliers, gains et profits assimilés - Régimes particuliers - Fonds communs de placement, fonds communs de placement à risques et fonds professionnels de capital investissement
BOI-RPPM-PVBMI-20-10-20-10 : RPPM - Plus-values sur biens meubles incorporels - Base d'imposition - Calcul du gain net de cession - Prix ou valeur d'acquisition - Prix d'acquisition à titre onéreux - Règles générales
BOI-RPPM-PVBMI-20-10-20-20 : RPPM - Plus-values sur biens meubles incorporels - Base d'imposition - Calcul du gain net de cession - Prix ou valeur d'acquisition - Prix d’acquisition à titre onéreux - Cas particuliers
BOI-RPPM-PVBMI-20-20-10 : RPPM - Plus-values sur biens meubles incorporels - Base d'imposition - Abattement proportionnel pour durée de détention prévu au 1 ter de l'article 150-0 D du CGI applicable en cas d'imposition suivant le barème - Champ et conditions d'application
BOI-RPPM-PVBMI-20-20-20-20 : RPPM - Plus-values sur biens meubles incorporels - Base d'imposition - Abattement proportionnel pour durée de détention prévu au 1 ter de l'article 150-0 D du CGI applicable en cas d'imposition suivant le barème - Modalités d'application - Décompte de la durée de détention et justification des conditions d'application de l'abattement
BOI-RPPM-PVBMI-30-10-20-10 : RPPM - Plus-values sur biens meubles incorporels - Modalités d'imposition - Fait générateur - Régime du sursis d'imposition - Conditions d'application du régime du sursis d'imposition
BOI-RPPM-PVBMI-30-10-20-20 : RPPM - Plus-values sur biens meubles incorporels - Modalités d'imposition - Fait générateur - Régime du sursis d'imposition - Conséquences du sursis d'imposition
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale
| Bulletin officiel des finances publiques - impôts | ACTU-2022-00109 | https://bofip.impots.gouv.fr/bofip/13653-PGP.html/ACTU-2022-00109 | 2023-05-25 00:00:00 | 868f7a1eda8e59389857b6f6b98222782330332f2260ede1419b41c27c2e6cc1 | [
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Série / Division :RSA - CHAMPTexte :Les articles 2 et 3 de la loi n° 2022-1157 du 16 août 2022 de finances rectificative pour 2022 procèdent au relèvement des limites d'exonération de la prise en charge par l'employeur des frais engagés par ses salariés pour leurs déplacements entre leur résidence habituelle et leur lieu de travail et aménagent les modalités de cumul entre les différentes aides versées par les employeurs. 1/ D'une part, l'article 2 de la loi n° 2022-1157 de finances rectificative pour 2022 prévoit, au titre de l'imposition des revenus des années 2022 et 2023, que :l'exonération d'impôt sur le revenu de la prise en charge par l'employeur des frais de carburant ou des frais assimilés engagés par ses salariés pour leurs déplacements entre leur résidence habituelle et leur lieu de travail (« prime transport ») s'applique dans la limite globale de 700 € par an (900 € dans les collectivités territoriales situées outre-mer), commune avec celle applicable au « forfait mobilités durables », sans que l'exonération de la prise en charge des frais de carburant ne puisse excéder 400 € (600 € dans les collectivités territoriales situées outre-mer) ;le montant de la prise en charge par l'employeur du prix des titres d'abonnement souscrits par ses salariés pour leurs déplacements entre leur résidence habituelle et leur lieu de travail qui excède le montant de la prise en charge obligatoire correspondante est, dans la limite de 25 % du prix de ces titres, exonéré d'impôt sur le revenu ; la « prime transport » est étendue à l'ensemble des salariés et cumulable avec la prise en charge obligatoire par l'employeur du prix des titres d'abonnement.2/ D'autre part, l'article 3 de la loi n° 2022-1157 du 16 août 2022 de finances rectificative pour 2022 prévoit, lorsque la prise en charge par l'employeur du « forfait mobilités durables » est cumulée avec la prise en charge du prix des titres d'abonnement, que l'exonération d'impôt sur le revenu de ces deux prises en charge ne peut dépasser le montant maximum de 800 € et le montant de la prise en charge du prix des titres d'abonnement exonérée.Cette disposition s'applique à compter de l'imposition des revenus de l'année 2022.Actualité liée :XDocument lié :BOI-RSA-CHAMP-20-30-10-20 : RSA - Champ d'application des traitements, salaires et revenus assimilés - Éléments du revenu imposable - Revenus accessoires - Indemnités, primes, allocations, gratifications - Avantage résultant de la prise en charge des frais de trajetSignataire du document lié :Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2023-00052 | https://bofip.impots.gouv.fr/bofip/13864-PGP.html/ACTU-2023-00052 | 2023-11-07 00:00:00 | f9e4b47c5b5e146bed69f67e7de3286cc1152c9db4ad77f064c74827432704e2 | [
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Série / Division :IF - CFETexte :Les exonérations temporaires de cotisation foncière des entreprises (CFE) prévues au bénéfice des établissements situés dans les zones urbaines en difficulté s’appliquent dans la limite d’un plafond fixé par la loi, actualisé chaque année en fonction de la variation des prix constatée par l’institut national de la statistique et des études économiques (INSEE) pour l’année de référence de l’imposition définie à l’article 1467 A du code général des impôts (CGI).En conséquence :le plafond d’exonération de CFE applicable aux créations ou extensions d’établissements réalisées dans les quartiers prioritaires de la politique de la ville (QPV) (CGI, art. 1466 A, I) est fixé pour 2024, après actualisation en fonction de la variation des prix, à un montant de 32 468 € de base nette imposable ;le plafond d’exonération de CFE applicable aux créations ou extensions d’établissements ainsi qu’aux changements d’exploitant dans les zones franches urbaines-territoires entrepreneurs (ZFU-TE) (CGI, art. 1466 A, I sexies) est fixé pour 2024, après actualisation en fonction de la variation des prix, à un montant de 87 584 € de base nette imposable ;le plafond d’exonération de CFE applicable pour les activités commerciales dans les QPV (CGI, art. 1466 A, I septies) est fixé pour 2024, après actualisation en fonction de la variation des prix, à un montant de 87 584 € de base nette imposable.Actualité liée :XDocument lié :BOI-IF-CFE-10-30-50 : IF - Cotisation foncière des entreprises - Champ d'application - Personnes et activités exonérées - Exonérations facultatives temporaires accordées dans le cadre de la politique de la villeSignataire du document lié :Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2023-00127 | https://bofip.impots.gouv.fr/bofip/14065-PGP.html/ACTU-2023-00127 | 2023-11-08 00:00:00 | cbd271d258ce7bffc8889f0ac847a5303e1f31ef123ec236483ca6c25a0694d3 | [
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Série / Division :BIC - PROVTexte :L'article 39 bis A du code général des impôts (CGI) et l'article 39 bis B du CGI prévoient un régime spécial de provision réglementée en faveur des entreprises de presse dans le but de leur permettre de financer, au moyen des bénéfices qu'elles réalisent, l'acquisition des éléments indispensables à leur exploitation.L’article 39 de la loi n° 2023-1322 du 29 décembre 2023 de finances pour 2024 proroge pour trois ans ce dispositif.Actualité liée :XDocuments liés :BOI-BIC-PROV-60-60 : BIC - Provisions réglementées - Entreprises de presseBOI-BIC-PROV-60-60-10 : BIC - Provisions réglementées - Entreprises de presse - Champ d'application et portée du régime spécialBOI-BIC-PROV-60-60-30 : BIC - Provisions réglementées - Entreprises de presse - Constitution, utilisation et suivi de la provisionSignataire des documents liés :Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2023-00145 | https://bofip.impots.gouv.fr/bofip/14096-PGP.html/ACTU-2023-00145 | 2024-01-24 00:00:00 | 085b785863275a694f96017da90150b15b6c73e00c7d426255fd21b05fbd5a46 | [
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Séries / Divisions :IR - PAS ; BAREMETexte :L'article 2 de la loi n° 2023-1322 du 29 décembre 2023 de finances pour 2024 prévoit, pour les revenus perçus ou réalisés à compter du 1er janvier 2024, l'ajustement des limites des tranches de revenus des grilles de taux par défaut du prélèvement à la source, prévues aux a à c du 1 du III de l'article 204 H du code général des impôts (CGI), en fonction de l'évolution du barème de l'impôt sur le revenu, dont les limites des tranches ont été indexées au taux de 4,8 %.Par ailleurs, le montant de l'abattement applicable aux contrats courts, prévu au d du 1 du III de l'article 204 H du CGI pour l'application des grilles de taux par défaut, est mis à jour de l'augmentation du salaire minimum de croissance au 1er janvier 2024.Actualité liée :XDocument lié :BOI-BAREME-000037 : BAREME - IR - Prélèvement à la source de l'impôt sur le revenu - Grilles des taux par défaut et montant de l'abattement pour les contrats courtsSignataire du document lié :Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2024-00018 | https://bofip.impots.gouv.fr/bofip/14126-PGP.html/ACTU-2024-00018 | 2024-02-28 00:00:00 | 8115a64533faad5a2848325cfb7f980afef8983d2122ad2b2515d8b03267429d | [
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Série / Division :IS - BASETexte :1/ Le Conseil d'État, par une décision rendue le 14 juin 2017 (CE, décision du 14 juin 2017, n° 400855, ECLI:FR:CECHR:2017:400855.20170614) a jugé qu’en application du a quinquies du I de l’article 219 du code général des impôts, la réintégration d'une quote-part pour frais et charges égale à 12 % du montant brut des plus-values de cession est subordonnée à la réalisation par l'entreprise d'une plus-value nette à long terme au cours de l'exercice de cession.En conséquence, le deuxième alinéa du § 95 et les § 125 et 127 du BOI-IS-BASE-20-20-10-20, annulés par le Conseil d'État, sont modifiés.2/ Le Conseil d’État a également jugé, par une décision rendue le 15 novembre 2021 (CE, décision du 15 novembre 2021, n° 454105, ECLI:FR:CECHR:2021:454105.20211115), que les dispositions du a quinquies du I de l’article 219 du CGI n'ont pas pour objet de neutraliser de manière forfaitaire la déduction de frais exposés pour l’acquisition ou la conservation d’un revenu afférent à une opération exonérée, mais visent à soumettre à l’impôt, à un taux réduit, les plus-values de cession de titres de participation.En conséquence, les § 180 et 190 du BOI-IS-BASE-20-20-10-20 sont modifiés.Actualité liée :XDocument lié :BOI-IS-BASE-20-20-10-20 : IS - Base d'imposition - Régime fiscal des plus-values ou moins-values sur cession de titres de participation - Modalités d'impositionSignataire du document lié :Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2021-00238 | https://bofip.impots.gouv.fr/bofip/13254-PGP.html/ACTU-2021-00238 | 2024-04-03 00:00:00 | 074f8aad58899ba9dfc08ed324dcaa03f6362f34eacb0991f64508c4df073ae2 | [
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Série / Division :RES - TPSTexte :Des précisions sont apportées sur les modalités de prise en compte, pour le calcul du rapport d'assujettissement à la taxe sur les salaires prévu au 1 de l'article 231 du code général des impôts, des aides non répétitives perçues pour le développement de la recherche ou de l'innovation par des jeunes entreprises innovantes en phase de recherche.Actualité liée :XDocument lié :BOI-RES-TPS-000165 : RES - Taxes et participations sur les salaires - Taxe sur les salaires - Modalités de calcul du rapport d'assujettissement à la taxe sur les salaires des jeunes entreprises innovantes percevant des subventions exceptionnellesSignataire du document lié :Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2024-00176 | https://bofip.impots.gouv.fr/bofip/14375-PGP.html/ACTU-2024-00176 | 2024-08-21 00:00:00 | 32102d4deef0f792f8f148985f4fbe694774f83cc483cc7beb4b67c435b87bed | [
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Série / Division :RES - BICTexte :Des précisions sont apportées sur l'éligibilité des installations de bornes de recharge pour véhicules électriques au crédit d'impôt en faveur des investissements productifs neufs réalisés outre-mer prévu à l’article 244 quater W du code général des impôts.Actualité liée :XDocument lié :BOI-RES-BIC-000167 : RES - Bénéfices industriels et commerciaux - Réductions et crédits d’impôt - Eligibilité au crédit d’impôt pour investissements productifs neufs outre-mer prévu à l’article 244 quater W du CGI d’installations de bornes de recharges pour véhicules électriques accessibles au publicSignataire du document lié :Aulne Abeille, sous-directeur de la fiscalité directe des entreprises | Bulletin officiel des finances publiques - impôts | ACTU-2024-00181 | https://bofip.impots.gouv.fr/bofip/14382-PGP.html/ACTU-2024-00181 | 2024-08-28 00:00:00 | 343a5d47f2a8f867752fcdeeabfd9252705229df8c6fb14eed6996b76ff4f271 | [
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] |
1
Les modalités d'exécution de la formalité fusionnée sont fixées par les
articles 253, 254,
255, 256,
257, 258 et
259 de l'annexe III au code général des impôts (CGI).
I. Transmission et réception des pièces
A. Transmission des pièces à la conservation
10
Pour la transmission des pièces à la conservation, les requérants peuvent choisir entre les deux
procédures suivantes (CGI, ann. III, art. 256) :
- remise à la conservation des documents à publier et des pièces qui doivent y être annexées ;
- transmission directe de ces documents et pièces, par voie postale.
20
Cette transmission peut être faite par pli ordinaire ou recommandé.
L'utilisation du pli recommandé est toutefois conseillée lorsqu'il s'agit d'actes pour lesquels
le délai légal d'exécution de la formalité mentionné à l'article 647 du CGI est sur le point d'expirer.
Il est admis, dans cette hypothèse, que la date d'expédition du pli recommandé est seule retenue
pour apprécier si la formalité est ou non exécutée hors délai..
B. Réception des pièces
30
Sur demande du requérant, résultant de la simple production du bordereau d'envoi en double
exemplaire, un accusé de réception lui est adressé.
Il est constitué par le second exemplaire du bordereau, complété uniquement de la date de
réception et du cachet de la conservation.
Le renvoi de ce document ne préjuge en rien la régularité des pièces déposées et, en
particulier, ne s'oppose pas à la notification ultérieure d'un refus ou d'un rejet.
40
Par ailleurs, le conservateur ne saurait être tenu pour responsable du non-acheminement de
l'accusé de réception par les services postaux en raison de l'inexactitude ou de l'illisibilité de l'adresse, dès lors que celle-ci est indiquée par le déposant lui-même dans le cadre prévu à cet
effet.
II. Refus de dépôt
50
Le refus de dépôt sanctionne les irrégularités graves lors de la présentation de l'acte à la
formalité.
A. Causes de refus de dépôt
60
Les causes de refus de dépôt sont déterminées par
l'article 257 de l'ann. III au CGI.
1. Causes de refus déjà prévues en matière de publicité foncière et, le cas échéant, d'enregistrement
70
Les causes de refus prévues en matière d'enregistrement ont déjà été commentées ci-avant
BOI-ENR-DG-40-10-20-30.
80
En ce qui concerne la publicité foncière, le dépôt est refusé en application du
2
de l'article 34 du décret du 4 janvier 1955 modifié :
- si l'expédition qui doit être conservée au bureau des hypothèques ne comporte pas la mention
de la certification de l'identité des parties ou si cette mention est irrégulière, c'est-à-dire en cas d'omission d'éléments essentiels d'identification des parties ;
- si les immeubles ne sont pas individuellement désignés, c'est-à-dire en cas d'omission
d'éléments essentiels de la désignation des immeubles ;
- en cas d'inobservation des prescriptions des
articles
67-3,
68-1
et
76-1
du décret du 14 octobre 1955, relatifs à la forme des documents déposés pour l'accomplissement de la formalité, observation faite que, dans l'hypothèse où les immeubles ne sont pas situés
exclusivement dans le ressort d'un bureau des hypothèques, l'un des deux documents déposés pour requérir la formalité unique consiste obligatoirement en une expédition intégrale ;
- en cas de défaut de remise de l'extrait cadastral modèle n° 1 ou du document d'arpentage
visés au
cinquième
alinéa de l'article 7 du décret du 4 janvier 1955
modifié ;
- en cas de non-production de la partie normalisée de l'acte.
90
Constituent également des causes de refus, étant observé que la liste ci-après ne peut être
considérée comme limitative :
- la réquisition de la formalité de publicité foncière pour un acte qui n'y est pas assujetti
ou pour un immeuble situé hors du ressort de la conservation des hypothèques ;
- le défaut de remise d'un extrait modèle n° 2, s'il y a lieu
(décret
du 14 octobre 1955, art. 47) ;
- l'absence soit de référence de la formalité donnée au titre du disposant ou dernier
titulaire du droit ou à l'attestation notariée de transmission par décès à son profit, soit de déclaration que ce titre ou cette transmission est antérieure au 1er janvier 1956, soit de
mention que le droit du disposant ou dernier titulaire a été acquis sans titre ou que le droit de propriété s'est trouvé consolidé par le décès de l'usufruitier
(décret
du 14 octobre 1955, art. 32,
art.
33,
art.
34,
art.
35,
art.
36,
art.
37 et
art.
51) ;
- le défaut de remise d'un nouvel extrait modèle n° 1 ou de l'avis du conservateur ou du
service du cadastre, pour les actes rectificatifs prévus aux
articles
23 et
24
du décret du 14 octobre 1955
(décret du 14 octobre
1955,
art.
23.3, deuxième alinéa ;
art.
24, cinquième alinéa) ;
- le défaut d'authenticité de l'acte
(CGI, art. 660 ;
décret
du 4 janvier 1955 modifié, art. 4, premier alinéa ;
décret
du 14 octobre 1955, art. 68-2) ;
- le défaut de publication d'un état descriptif de division ou d'un document en tenant lieu
avant la réquisition d'une formalité portant sur une fraction d'immeuble
(décret
du 14 octobre 1955, art. 71-E-1) ;
- l'absence de déclaration estimative pour la perception des droits et des salaires
(CGI, art. 851 et CGI, ann. III, art. 296, premier
alinéa) ;
- le défaut d'avance des droits
(CGI, art. 1701) ou des salaires (CGI, art. 880 et
CGI,
ann. III, art. 285, troisième
alinéa) ;
- le défaut de visa du directeur départemental des finances publiques lorsqu'il s'agit
d'opérations soumises au contrôle des opérations immobilières (loi de finances rectificative n° 69-1160 du 24 décembre 1969, art. 18 ; décret n° 69-825 du 28 août 1969 et
code du domaine de l'État, art. R 20).
100
Par ailleurs, le refus du dépôt pour défaut de visa du directeur départemental des finances
publiques lorsqu'il s'agit d'opérations soumises au contrôle des opérations immobilières, appelle les précisions suivantes dès lors que le visa ne peut pas, en matière de formalité unique, être apposé
sur la minute de l'acte.
Pour les actes soumis à cette dernière formalité, le visa est donné dans les conditions
suivantes :
- le rédacteur de l'acte établit, en double exemplaire, une fiche de visa n° 7320 ou, par
mesure de simplification, une copie, également en double exemplaire, du projet d'extrait d'acte n° 2651-1
(C.E.R.F.A n°: 13854*01)
ou 2651-2
(C.E.R.F.A n°: 13854*01),
complétée par le texte intégral de l'avis de la commission ou de la décision de passer outre prise par l'autorité compétente ;
- les deux exemplaires de la fiche, ou de l'extrait d'acte qui la remplace, sont adressés par
le rédacteur au directeur départemental des finances publiques du lieu de la situation des biens ;
- l'un des exemplaires, revêtu de la décision du directeur départemental des finances
publiques, est renvoyé au rédacteur pour être annexé à la minute de l'acte et reproduit dans les expéditions destinées à l'accomplissement de la formalité unique. Le rédacteur est ainsi assuré de la
régularité de son acte ou, au contraire, informé des motifs qui s'opposent au visa ;
- l'autre exemplaire, également revêtu de cette décision est transmis au conservateur sous
bulletin n° 712.
Remarque : lorsque plusieurs conservations sont compétentes, cette transmission
est faite à chacune d'elles, le cas échéant, au moyen de copies ou de photocopies.
Lors de l'exécution de la formalité unique, il appartient au conservateur :
- de s'assurer que les expéditions déposées contiennent bien la reproduction de la fiche n°
7320 (ou de l'extrait d'acte en tenant lieu) et de la décision de visa du directeur départemental des finances publiques lorsqu'il s'agit d'un acte pour lequel cette formalité est exigée, étant
observé qu'elle est inutile pour les actes reçus par le domaine ;
- de vérifier la concordance des clauses de l'acte et de ses annexes avec celles de la fiche
ou de l'extrait d'acte qui la remplace ;
- de porter sur la fiche de visa (ou l'extrait) reçue de la direction les références à la
formalité de publicité et de renvoyer ce document ainsi complété au directeur départemental des finances publiques qui a donné le visa.
2. Causes de refus spéciales à la formalité fusionnée
110
L'article 860 du CGI
prescrit le dépôt, avec chaque acte soumis à la formalité unique, d'un extrait d'acte en double exemplaire, complété par une liquidation détaillée des droits exigibles.
Il comprend, le cas échéant, les mentions prévues au
III de l'article 150 VG du CGI et audeuxième alinéa du V de
l'article 1605 nonies du CGI (CGI
ann. III art. 331K ter) et au deuxième alinéa du IV de l'article 1529 du CGI
(CGI, ann. III, art. 255).
Ainsi, la formalité est refusée :
- à défaut de production de la partie normalisée, ou si celle-ci ne figure pas au début de
l'acte ou n'est pas terminée par une mention de clôture. Il en est de même si le certificat de conformité ne mentionne pas le nombre de pages de la partie normalisée ;
- en cas d'absence de l'extrait ou s'il apparaît, entre l'extrait déposé et le document à
publier, une discordance faisant obstacle à la détermination de l'assiette ou au contrôle de l'impôt (CGI, art. 860, troisième
alinéa) ;
Remarque : En cas d'acte mixte, l'extrait analytique doit contenir les
indications concernant à la fois les clauses immobilières et mobilières de l'acte. Si, dans l'extrait d'acte, ne figurent pas les dispositions relatives aux clauses mobilières, le refus du dépôt doit
être prononcé.
- en cas d'absence de projet de liquidation détaillée des droits
(CGI, ann. III, art. 255 et CGI, ann.
III, art. 257).
120
La discordance étant une cause de refus, le rapprochement de l'acte et de l'extrait doit être
fait avant l'acceptation du dépôt, sauf à faire preuve d'une certaine largeur de vue à cette occasion. En particulier, s'il s'agit de discordances sans incidence au regard de la publicité foncière et
de peu d'importance, les rectifications nécessaires peuvent être effectuées directement à la conservation au moment du rapprochement.
130
Si l'absence de liquidation détaillée constitue également une cause de refus, il n'en est pas
de même en cas d'erreur dans la liquidation, à moins que cette erreur ne se traduise par une insuffisance de provision. Il convient donc de vérifier aussi la liquidation avant d'accepter le dépôt.
Par ailleurs, sous le terme « liquidation détaillée », il faut comprendre une liquidation
faisant ressortir distinctement chacun des droits et taxes exigibles, l'indication des salaires n'étant pas nécessaire.
Une liquidation dans laquelle il serait fait seulement état du taux cumulé de l'impôt ne
pourrait être considérée comme régulière et suffirait à justifier un refus.
L'indication séparée de chacune de ces taxes est suffisante et il ne pourrait être exigé, en
cas de pluralité d'immeubles, une ventilation des taxes additionnelles entre les différents fonds ou collectivités bénéficiaires.
B. Conséquences du refus du dépôt
1. Règles générales
140
L'acte qui fait l'objet d'un refus de dépôt ne peut être considéré comme enregistré
(CGI, art. 647-II).
Dans ces conditions, toutes les pièces présentées doivent être rendues au déposant, ainsi que
la provision versée. Si le dépôt comprend plusieurs actes portés sur un même bordereau, cette restitution est limitée aux pièces et aux sommes correspondant au document refusé.
150
Les modalités de refus du dépôt en vigueur en matière de publicité foncière sont applicables à
la formalité fusionnée, étant précisé que :
- le refus doit être daté du jour où il est effectivement opposé et non du jour de la
réception du dépôt ;
- les pièces refusées doivent être immédiatement renvoyées au déposant, cette expédition
pouvant, en raison des incidences fiscales de la formalité fusionnée, être effectuée en franchise.
2. Cas des actes concernant des immeubles non situés dans le ressort d'une même conservation
160
Lorsque les immeubles ne sont pas tous situés dans le ressort d'une même conservation, la
fusion des formalités n'est pas intégrale. Si elle existe bien au bureau où la formalité fusionnée est exécutée, les règles propres à la publicité foncière demeurent en vigueur dans les autres
conservations compétentes.
170
Il en résulte qu'aucune corrélation n'existe entre les formalités exécutées dans les diverses
conservations intéressées et que le refus opposé dans l'une d'entre elles, même s'il s'agit de celle où les droits doivent être perçus, est sans incidence sur la régularité des formalités opérées dans
les autres.
III. Assiette et liquidation des droits, taxes et salaires
A. Règles générales
180
La liquidation préparée par le déposant ne constitue qu'un projet et doit être vérifiée par le
conservateur au moment où la formalité est exécutée.
En ce qui concerne les droits et taxes autres que la TVA, cette vérification porte sur les
points ci après :
- concordance des bases d'imposition avec les prix et valeurs indiqués dans l'acte ;
- exactitude des taux appliqués, étant observé que les conservateurs sont fondés à rectifier
la qualification des actes sans avoir à engager une procédure quelconque ;
- vérification matérielle de la liquidation elle-même.
En revanche, il n'appartient pas aux conservateurs de procéder aux rectifications qui
nécessitent la mise en œuvre de la procédure de rectification contradictoire et, notamment, de rectifier ou de rehausser les prix ou valeurs déclarés, ce rôle étant réservé aux agents chargés du
contrôle.
190
Indépendamment de la vérification du projet de liquidation, les conservateurs demeurent seuls
compétents pour :
- calculer la taxe exigible sur les formalités autres que la formalité unique (inscription,
etc) ;
- liquider les salaires exigibles sur l'ensemble des formalités requises ;
- asseoir les pénalités de retard et les amendes fixes exigibles sur l'acte lui-même.
B. Règles spéciales
1. Actes concernant des mutations donnant ouverture à la TVA
200
Les principes posés ci-dessus sont applicables en ce qui concerne la liquidation de la taxe de
publicité foncière, des salaires et des taxes additionnelles qui peuvent être exigibles concurremment avec la TVA, étant observé que le conservateur n'intervient pas dans le contrôle des ventilations
faites par les parties.
210
La réduction de la taxe de publicité foncière au taux prévu à
l'article 1594 F quinquies du CGI étant subordonnée au paiement préalable ou à la prise en charge de la TVA, le
conservateur doit vérifier :
- ou bien que la taxe a été prise en charge dans un service des impôts, la justification de la
prise en charge étant constituée par la désignation du service des impôts compétent et par l'indication du numéro d'identification attribué au redevable, dans l'acte (ou au pied de l'acte) et dans
l'extrait d'acte prévu à l'article 860 du CGI. D'autre part, le numéro d'identification est remplacé :
par la date de la déclaration d'existence, quand le numéro d'identification n'a pas encore été
attribué,
par la date de l'autorisation de paiement sur les encaissements, quand il s'agit d'un
redevable occasionnel non soumis à déclaration d'existence
- ou bien que la ou les déclarations exigibles ont été déposées à la conservation elle-même,
avec une provision suffisante pour couvrir la taxe.
Remarque : si l'acte est exclu du champ d'application de la formalité
fusionnée, l'intervention du conservateur est limitée à la publication, moyennant le seul paiement des salaires.
220
Lorsque le recouvrement de l'impôt est confié aux bureaux des hypothèques, les seuls points
à vérifier par le conservateur sont les suivants :
- vérification formelle de la déclaration, concurremment à celle de l'extrait proprement dit
: concordance, avec l'acte, des indications fournies et du prix , vérification de l'habilitation du signataire (s'il s'agit d'un mandataire, etc) ;
- vérification de la concordance du ou des taux appliqués avec les énonciations de la
déclaration ou de l'acte ;
- vérification arithmétique de la liquidation et du relevé des droits à déduction, étant
observé que cette vérification ne doit porter sur aucun des points pour lesquels le recours à la procédure de redressement contradictoire est nécessaire (rectification des ventilations, rejet des
droits à déduction, etc).
2. Actes concernant des immeubles non situés dans le ressort d'une même conservation
230
Dans cette hypothèse, il appartient à la conservation chargée d'exécuter la formalité
fusionnée de percevoir la totalité des droits et taxes, de quelque nature qu'ils soient, exigibles sur l'acte.
Dans les autres conservations seuls les salaires demeurent exigibles.
240
Lorsqu'il s'agit de mutations soumises à la TVA, c'est donc dans la même conservation que
sont déposées, s'il y a lieu, toutes les déclarations spéciales à cet impôt, selon les règles définies aux § 200 à 220 .
250
La conservation choisie pour la perception de l'impôt est désignée dans l'expédition et les
extraits déposés en vue de l'exécution de la formalité unique ou de la formalité de publicité foncière.
L'information des autres conservations étant ainsi assurée, il n'y a pas lieu de délivrer
les duplicata de quittance prévus à l'article 1702 bis du CGI.
260
En cas de retard dans l'exécution de la formalité, c'est également la conservation choisie
par les parties qui assoit et recouvre les pénalités sur l'intégralité de l'acte.
IV. Recouvrement et mention d'exécution de la formalité
A. Recouvrement des droits
270
Cf. BOI-EN-DG-50 et série Recouvrement.
B. Mention d'exécution de la formalité
280
En application de
l'article 384 quinquies A de l'ann. III au CGI, la mention d'exécution de la formalité comprend la date de
celle-ci ainsi que la référence du dépôt, le volume et le numéro du registre de la formalité, ainsi que le montant des sommes perçues dont le total est inscrit en toutes lettres.
Le report de la mention sur la minute de l'acte ou sur les autres expéditions délivrées
n'est pas obligatoire.
En pratique, la mention de publication se présente comme suit :
- références dépôt / références publication
- puiblié et enregistré le ...à la conservation des hypothèques de...
En marge de cette mention, le total des droits et celui des salaires sont indiqués
séparément, en chiffres.
290
Lorsqu'il s'agit d'un acte intéressant plusieurs bureaux des hypothèques et qui n'a été
publié que par extrait à celui où la formalité unique a été exécutée, il est préférable de remplacer cette mention par une autre qui commencerait comme suit : « Publié par extrait et enregistré ... ».
300
D'autre part, dans le cas où la formalité de publicité foncière ayant été rejetée par le
conservateur dans les conditions indiquées ci-après, l'acte est néanmoins considéré comme enregistré, la même mention peut être utilisée, sauf à rayer alors les mots « publié » ou « publié par extrait
et », selon le cas.
310
La TVA étant perçue au vu d'une déclaration et non au titre de la formalité elle-même, il
n'y a pas lieu d'en comprendre le montant dans les droits quittancés dans la mention d'exécution de la formalité.
Pour éviter de délivrer une quittance ou une attestation de versement distincte, le
conservateur a, toutefois, la faculté de porter cette quittance sur l'expédition rendue au déposant, à la suite de la mention d'exécution de la formalité, sous la forme suivante : « TVA versée sur
déclaration ... (somme en lettres).
V. Le rejet de la formalité de publicité foncière
320
Le rejet sanctionne notamment les irrégularités apparaissant à la suite de rapprochements
avec les formalités antérieures.
A. Causes de rejet
330
Cf. BOI-ENR-DG-40-10-20-30.
B. Conséquences du rejet
340
Aux termes du
paragraphe IV de l'article 647 du CGI, en cas de rejet de la formalité de publicité foncière, l'acte est néanmoins réputé
enregistré à la date du dépôt.
Le rejet a donc pour conséquence une dissociation des deux formalités, qui sont alors
données successivement à la conservation des hypothèques.
L'enregistrement ainsi effectué donne lieu à la perception de la totalité des droits et
taxes exigibles dans les conditions indiquées ci-avant. L'exemplaire de l'analyse établi sur imprimé n° 2651 (
C.E.R.F.A n°: 13854*01)
est conservé au bureau et traité dans les conditions habituelles. Il en résulte que si le rejet est opposé, à défaut de refus, pour inexistence ou inexactitude des deux exemplaires de l'extrait
d'acte, le conservateur doit rédiger ou rectifier lui-même celui de ces deux exemplaires qui est établi sur imprimé n° 2651
(C.E.R.F.A n°: 13854*01).
350
Le rejet définitif ne permet pas au déposant de demander la restitution des droits perçus,
ceux-ci étant exigibles du seul fait de l'enregistrement de l'acte.
Après régularisation, l'exécution de la formalité de publicité foncière ne donne pas lieu au
versement d'une nouvelle taxe ; elle est constatée par l'apposition d'une nouvelle mention sur l'expédition, dans les conditions ordinaires suivies en matière de publicité foncière.
VI. Restitution ou renvoi des pièces
360
Les pièces, après exécution de la formalité, peuvent être :
- soit remises directement au déposant, à la conservation ;
- soit renvoyées par voie postale.
Dans les deux cas, il est joint à chaque « acte » un relevé de compte distinct.
Toutefois, si l'officier public ou ministériel et le conservateur sont convenus de maintenir
la pratique d'un compte « d'usager habituel », le relevé de ce compte n'est à adresser à l'usager qu'à la fin de chaque mois comptable, sans avoir à être soldé. | Bulletin officiel des finances publiques - impôts | BOI-ENR-DG-40-20-20-20 | https://bofip.impots.gouv.fr/bofip/3274-PGP.html/identifiant=BOI-ENR-DG-40-20-20-20-20120912 | 2012-09-12 00:00:00 | f9b6b0d877f8e54214254652b376b087519c89054072d8d8503269945f664749 | [
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] |
1
Une vente peut être affectée d'une situation particulière.
10
Ainsi, l'existence d'une condition suspensive a pour effet de rendre incertaine la formation du
lien de droit entre les parties. Une telle convention ne peut donc pas être soumise à l'impôt de mutation au tarif proportionnel. Elle n'est susceptible de donner ouverture qu'à la taxe de publicité
foncière au droit fixe des actes innomés prévu à l'article 680 du CGI.
Si la condition vient à ne pas se réaliser, l'acte ne donne lieu à aucune autre perception.
20
L'impôt de mutation atteint toutes les ventes quelle que soit leur forme: ventes
conditionnelles, adjudications ou vente avec faculté de rachat.
30
La présente section est consacrée :
- aux ventes conditionnelles (sous-section 1, cf.
BOI-ENR-DMTOI-10-10-30-10) ;
- aux adjudications (sous-section 2, cf.
BOI-ENR-DMTOI-10-10-30-20) ;
- aux déclarations de command et d'adjudicataire (sous-section 3, cf.
BOI-ENR-DMTOI-10-10-30-30) ;
- aux rétrocessions, annulations, résolutions amiables de contrats translatifs et ventes avec
faculté de rachat (sous-section 4, cf. BOI-ENR-DMTOI-10-10-30-40) ;
- aux mutations diverses (sous-section 5, cf.
BOI-ENR-DMTOI-10-10-30-50). | Bulletin officiel des finances publiques - impôts | BOI-ENR-DMTOI-10-10-30 | https://bofip.impots.gouv.fr/bofip/3302-PGP.html/identifiant=BOI-ENR-DMTOI-10-10-30-20120912 | 2012-09-12 00:00:00 | 6a57b23b5f3fdeb3b31d2d1f9da8317bf274bf47da152b2399eecfcfcfdef7cc | [
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] |
1
Les actes de donation portant sur des immeubles intervenant à compter du 1er juillet 2014
entrent dans le champ d'application de la formalité fusionnée. Une seule formalité est accomplie au service de publicité foncière du lieu de situation de l'immeuble
(CGI, art. 657). La formalité fusionnée s'applique également aux actes de donations-partage comportant un ou plusieurs
immeubles et aux actes de donations mixtes, c'est à dire ceux portant à la fois sur des meubles et des immeubles.
Lorsqu'un acte concerne des immeubles ou droits immobiliers situés dans le ressort de plusieurs
services de publicité foncière, cet acte est soumis à la formalité fusionnée exécutée au service où la publicité est requise en premier lieu, au choix du requérant
(CGI ann III, art. 251).
En cas de pluralité d'immeubles dépendant du ressort de plusieurs services de publicité
foncière, le service chargé d'exécuter la formalité fusionnée percevra la totalité des droits et taxes (CGI ann III, art
253). Dans ce cas, la contribution de sécurité immobilière reste par ailleurs due au service de publicité foncière où la publicité est requise.
La taxe de publicité foncière exigible est perçue pour le compte du département du lieu de
situation de l'immeuble (CGI, art. 1594 A, 2°).
10
Le 1° de l'article 677 du
CGI soumet à la taxe départementale de publicité foncière (T.D.P.F.) les actes visés au a du 1° de
l'article
28 du décret du 4 janvier 1955 modifié. Ce sont les actes qui comportent mutations entre vifs de droits réels immobiliers.
En vertu des dispositions combinées des
articles 679 du CGI et 791 du CGI, les donations, même
assorties d'une condition suspensive, sont assujetties à la taxe départementale de publicité foncière.
20
La fusion de la formalité n'entraîne pas la fusion des droits d'enregistrement et de taxe la
publicité foncière en raison du caractère progressif des droits de mutation à titre gratuit (CGI, art. 677, 1°).
La double perception des droits d'enregistrement et de la taxe de publicité foncière a donc été
maintenue lors du dépôt de l'acte au service de publicité foncière.
Les modalités propres à chacune de ces impositions continuent donc à s'appliquer, notamment
quant à leur fait générateur.
I. Champ d'application de la taxe départementale de publicité foncière
30
La taxe frappe tout transfert à titre gratuit de droits réels immobiliers d'un titulaire à un
autre, qu'il s'agisse de personnes physiques ou de personnes morales.
Les droits réels immobiliers sont les droits de propriété, d'usufruit, d'usage, d'habitation,
d'emphytéose, de superficie, les servitudes portant sur un immeuble par nature, par destination, par détermination de la loi ou par l'objet auquel il s'applique.
Les donations consenties sous condition suspensive sont immédiatement passibles de la taxe.
II. Fait générateur, assiette, tarif et liquidation de la taxe départementale de publicité foncière
A. Fait générateur de la taxe départementale de publicité foncière
40
Le fait générateur est constitué par la réquisition de la formalité, c'est-à-dire par le dépôt
des documents au service de publicité foncière.
La taxe est donc exigible au tarif en vigueur au jour où les documents à publier sont
présentés à la formalité.
Elle est perçue pour le compte du département sur tous les actes présentés à la formalité.
Remarque : À moins de réquisition limitative expresse, la taxe départementale
de publicité foncière est due à raison de chaque convention distincte contenue dans le bordereau présenté à la conservation, quand bien même l'une de ces conventions résulterait d'un acte déjà publié.
B. Assiette et liquidation de la taxe départementale de publicité foncière
1. Principe
50
La taxe est exigible sur la valeur totale des immeubles ou droits immobiliers transmis, sans
distraction des charges imposées au donataire (CGI, art. 776 bis).
La valeur d'un bien correspond selon la jurisprudence de la Cour de cassation, au prix que
le jeu normal de l'offre et de la demande permettrait de retirer, à un moment donné, de la vente d'un bien déterminé, abstraction faite de la valeur de convenance qui pourrait être offerte.
Dans un arrêt du 27 octobre 2009
(Cass. Com., arrêt du 27 octobre 2009, n°
08-11362), la Cour de cassation précise que la limite apportée par le donateur à la liberté d'aliéner un immeuble dont il se réserve l'usufruit n'affecte pas sa valeur vénale et qu'une occupation
à titre de résidence secondaire n'a pas d'effet sur la valeur vénale du bien.
Lorsque les valeurs qui doivent servir de base à la liquidation de la taxe ne sont pas
déterminées dans l'acte de donation, une déclaration estimative doit être souscrite au pied du document à publier (CGI, art.
851). Dans la pratique, cette hypothèse ne peut se rencontrer que pour les actes de donation non assujettis aux droits de mutation à titre gratuit. En effet, dans les autres cas, les valeurs
retenues pour la perception de ces droits serviraient de base à la liquidation de la taxe départementale de publicité foncière (CGI,
art. 791, al. 2).
60
Par ailleurs, bien que le fait générateur de la perception réside dans le dépôt au service de
publicité foncière des documents à publier, la valeur taxable se détermine à la date de l'acte de donation (CGI, art. 666).
70
Lorsqu'une donation de biens ou de droits indivis a pour effet de mettre fin à l'indivision,
la valeur des parts données est seule passible de la taxe de publicité foncière. En effet, une donation est toujours de nature translative de sorte que la fiction établie par
l'article 883 du code civil ne lui est pas applicable (il s'agit de l'effet déclaratif des partages : le copartageant est considéré comme
ayant reçu directement du défunt les biens qui lui ont été attribués par voie de partage ou déclaration). Il n'y a donc pas lieu, en pareil cas, d'appliquer la règle résultant du dernier alinéa du II
de l'article 750 du CGI et selon laquelle, pour les cessions faisant cesser l'indivision, la taxe est liquidée sur la valeur
des immeubles ou des droits immobiliers, sans soustraction de la part du colicitant acquéreur.
2. Usufruit et nue-propriété
80
Les règles exposées en ce qui concerne les droits de mutation à titre gratuit
(BOI-ENR-DMTG-10-40-10-50) sont applicables à la taxe départementale de publicité foncière.
3. Valeur minimale taxable
90
D'après le deuxième alinéa de
l'article 791 du CGI, la valeur à retenir pour l'assiette de la taxe départementale de publicité foncière ne peut être
inférieure, lorsque la convention est soumise aux droits proportionnels ou progressifs d'enregistrement, à celle qui sert à la liquidation des droits d'enregistrement, suivant les dispositions du CGI.
Cette règle trouve à s'appliquer en cas d'insuffisance d'évaluation, ainsi que dans
l'hypothèse où un acte constatant la réalisation d'une condition suspensive contient une évaluation supérieure à la valeur figurant dans l'acte conditionnel.
C. Tarifs
1. Application des tarifs
100
La taxe départementale de publicité foncière est perçue sans tenir compte des abattements sur
la valeur des biens donnés.
2. Tarif proportionnel
a. Généralités
110
Les mutations à titre gratuit, même assorties d'une condition suspensive
(CGI, art. 676), sont en principe soumises au tarif proportionnel réduit
(CGI, art. 791) lorsqu'elles ont pour objet des immeubles ou des droits réels immobiliers. Il convient d'y ajouter le
prélèvement pour frais d'assiette et de recouvrement (F.A.R.) prévu par le a du V de l'article 1647 du CGI.
120
Dans le département de la Guyane, le tarif de la taxe de publicité foncière est encore réduit
de moitié (CGI, art. 1043 A).
130
Ce tarif s'applique, d'une manière générale, à toutes les donations, quelle que soit la forme
qu'elles revêtent.
Le tarif proportionnel de la taxe de publicité foncière ne peut pas être modifié par le
conseil général du département.
b. Cas particuliers
1° Renonciations
140
Pour l'imposition des actes constatant des renonciations à des droits, il y a lieu de
distinguer les renonciations translatives et les renonciations extinctives intervenues à titre pur et simple.
Les renonciations translatives (renonciation en faveur de certaines personnes) entrent dans la
catégorie des actes portant mutation ou constitution de droits et sont, par conséquent, assujetties à la taxe au taux réduit.
En revanche, les renonciations purement extinctives ou abdicatives ne sont passibles que du
tarif minimum prévu à l'article 674 du CGI.
Tel n'est pas le cas de l'acte par lequel un ascendant qui s'était réservé l'usufruit dans une
donation-partage renonce purement et simplement à cet usufruit, lorsque cette renonciation est acceptée par les donataires. Cet acte n'est plus simplement et exclusivement abdicatif, mais translatif
et doit être considéré comme le complément de l'acte de donation-partage. Il est donc passible de la taxe au taux réduit.
2° Donation-partage
150
Les donations-partages sont assujetties, comme les donations ordinaires, à la taxe
départementale de publicité foncière au taux réduit.
3. Tarif fixe
160
Le tarif fixe peut être :
- un minimum de perception de la taxe proportionnelle ;
- ou un « droit fixe » exigible pour les formalités qui ne sont pas spécialement assujetties à
cette taxe.
a. Minimum de perception
170
L'article 674 du CGI
fixe le minimum de perception de la taxe départementale de publicité foncière à 25 €. En conséquence, il ne peut être perçu moins de 25 € pour les formalités qui ne produiraient pas 25 € de taxe
proportionnelle.
Ce minimum couvre l'ensemble des dispositions du même acte et de ses annexes qui ne donnent
pas ouverture à une taxe proportionnelle d'un montant supérieur. En revanche, toutes les fois que le total des taxes proportionnelles liquidées sur un acte et ses annexes atteint une somme égale ou
supérieure au minimum, cette perception couvre toutes les dispositions de l'acte et des annexes.
Remarque : Par annexes, il faut entendre les actes ou pièces figurant à la
suite de l'acte ou de la décision à publier, sur la même formule ou le même bordereau et faisant l'objet d'un certificat de collationnement. Ces annexes doivent, bien entendu, être indispensables pour
constituer le titre complet de l'une ou l'autre des parties.
Il est précisé qu'une formalité dont aucune disposition n'est sujette à la taxe
proportionnelle ne peut donner ouverture, en toute hypothèse, qu'à un seul minimum.
b. Taux fixe de la taxe de publicité foncière
180
La taxe de 25 € est exigible sur les actes qui entrent dans le champ d'application de la taxe
de publicité foncière mais qui ne sont pas soumis au taux proportionnel.
190
En principe, cette taxe ne trouve pas à s'appliquer aux mutations entre vifs à titre gratuit.
Toutefois, elle est exigible notamment sur les actes ci-après qui ne constatent pas des transmissions de droits réels immobiliers :
- actes confirmatifs de conventions entachées de cause de nullité ou rescision ;
- actes constatant l'accomplissement d'une condition suspensive. Toutefois, lorsque cet acte
indique, en vue de la perception des droits d'enregistrement, une valeur supérieure à celle figurant dans l'acte conditionnel, un complément de taxe proportionnelle est exigible
(CGI, art. 791, al. 2).
200
L'acte spécialement dressé pour constater la non-réalisation de la condition suspensive dont
une donation était affectée n'est soumis qu'à la taxe fixe de 25 €.
210
Les actes portant complément, interprétation, rectification d'erreurs matérielles, acceptation
ou renonciation pure et simple, confirmation, approbation, homologation, ratification ou réalisation de condition suspensive qui sont présentés à la formalité simultanément avec l'acte principal
auquel ils se rapportent, ne donnent lieu à aucune perception de taxe, même dans le cas où l'acte principal n'est lui-même soumis qu'au tarif minimum.
Si la publicité de ces actes complémentaires n'est pas requise en même temps que l'acte
principal, ils supportent la taxe au taux fixe de 25 €.
Cependant, si de tels actes contiennent augmentation de valeur, la taxe proportionnelle au
taux réduit doit être liquidée sur le montant de cette augmentation.
Il est précisé que les actes portant rectification d'erreurs matérielles sont dispensés de
tous droits et taxe lorsqu'il est établi que ces erreurs sont imputables à un service administratif tel que celui du cadastre ou de l'état civil.
III. Régimes spéciaux et exemptions
A. Exemption en faveur de l’État et de certains établissements publics nationaux
220
L'article 1040 du CGI
dispense de la taxe de publicité foncière toutes les formalités dont les frais incomberaient à l'État.
Ce texte s'applique notamment aux acquisitions faites par l'État à titre gratuit.
La dispense de taxe s'applique aussi aux établissements publics nationaux exclusivement à
caractère scientifique, d'enseignement, d'assistance ou de bienfaisance et visés à l'article 1040 du CGI (BOI-ENR-DMTOI-10-80-10). En revanche, les établissements publics
de l'État et les organismes dont les actes sont assimilés aux actes des entreprises privées au point de vue fiscal ne peuvent prétendre au bénéfice de l'exemption de taxe
(CGI, ann. IV, art. 169).
B. Habitations à loyer modéré, sociétés de crédit immobilier et sociétés coopératives artisanales
230
Les actes constatant l'attribution d'actif net faite à un ou plusieurs organismes
attributaires par une société d'habitations à loyer modéré en vertu du premier alinéa de l'article L. 422-11
du code de la construction et de l'habitation (CCH) sont soumis à une taxe fixe de publicité foncière de 375 € portée à 500 € pour les sociétés ayant un capital d'au moins 225 000 €
(CGI, art. 827, I).
Cette disposition est applicable aux sociétés anonymes de crédit immobilier définies à
l'article L. 422-4 du CCH, ainsi qu'aux sociétés coopératives artisanales et aux groupements de ces mêmes
coopératives constitués en conformité de l'article 3 de la loi du 27 décembre 1923 et réalisant les opérations désignées à l'article 1er de la loi du 2 août 1932 facilitant la construction des locaux
à usage artisanal.
Il est précisé que le bénéfice de cette disposition est subordonné à la condition qu'il
s'agisse de la transmission d'un actif net. La transmission d'un actif brut moyennant la prise en charge du passif qui le grève constituerait une mutation à titre onéreux passible de la taxe
proportionnelle au taux réduit.
C. Congrégations, transfert d'immeubles par l'établissement principal à ses établissements particuliers
240
Avant toute opération (emprunt hypothécaire, aliénation, etc.) concernant les propriétés
immobilières destinées à l'usage de l'un de leurs établissements particuliers, les congrégations reconnues légalement doivent, pour se conformer aux directives du ministère de l'Intérieur, demander
l'incorporation au patrimoine de cet établissement particulier de ceux des immeubles acquis, autrefois, au nom de l'établissement principal.
Ce transfert de propriété, effectué à titre gratuit, est autorisé par un texte réglementaire
(décret en Conseil d'État, arrêté du ministre de l'Intérieur ou du préfet) qui, en application de l'article 1039 du CGI,
constate que les biens dont il s'agit conserveront leur affectation antérieure et que leur transmission intervient dans un intérêt général ou de bonne administration.
L'article 1039 du CGI dispense de tous droits au profit du Trésor, exception faite de
l'imposition fixe de 25 € en vertu de l'article 1020 du CGI.
IV. Régime applicable aux mutations à titre gratuit entre vifs d'immeubles situés dans les départements du Bas-Rhin, du
Haut-Rhin et de la Moselle
A. Bureaux compétents et liquidation des droits
250
Il est rappelé que les départements du Bas-Rhin, du Haut-Rhin et de la Moselle ne sont pas
pourvus de service de publicité foncière.
L'enregistrement a lieu au service des impôts de la résidence du rédacteur de l'acte.
Les frais d'assiette et de recouvrement sont perçus en sus du droit d'enregistrement perçu
suivant la nature de la transmission (droits progressifs, proportionnels, TVA, etc.).
Lorsque les immeubles mentionnés dans un acte sont situés en partie dans les trois
départements précités, la formalité fusionnée n'est applicable que si le rédacteur de l'acte ne réside pas dans ces trois départements. Dans le cas où tous les biens sont situés dans les départements
du Bas-Rhin, du Haut-Rhin et de la Moselle, la formalité fusionnée ne s'applique pas, quel que soit le lieu de résidence du Notaire.
Un tableau figurant au IV-C § 270 présente, en fonction des situations
rencontrées, les services compétents pour l'exécution de la formalité de l'enregistrement et la liquidation des droits.
B. Assiette et paiement
260
Le droit d'enregistrement au taux réduit est assis sur le prix ou l'évaluation exprimé dans
l'acte, ou la valeur vénale si elle est supérieure.
Lorsque l'emprise de l'immeuble se situe pour partie dans un des trois départements concernés
et pour partie dans un département français limitrophe (cf. tableau au IV-C § 270), le déposant doit procéder à une ventilation du prix ou de l'évaluation pour permettre d'asseoir le
droit d'enregistrement d'une part et la taxe départementale de publicité foncière d'autre part. Il est rappelé que les droits d'enregistrement sont assis sur la totalité de l'évaluation.
Les droits d'enregistrement sont acquittés par les notaires, pour les actes passés devant eux
(CGI, art. 1705, 1°).
C. Tableau récapitulatif de la compétence des services et de la liquidation des droits
270
SITUATION DES IMMEUBLES
RÉSIDENCE DU NOTAIRE OU DE L'AUTORITÉ ADMINISTRATIVE
Dans la Moselle, le Bas-Rhin ou le Haut-Rhin uniquement
Partie dans les trois départements ci-contre, partie ailleurs (1)
Dans la Moselle, la Bas-Rhin ou le Haut-Rhin
Enregistrement au service des impôts de la résidence du rédacteur
Droit de 0,60% (2) + Frais d'assiette et de recouvrement (F.A.R.) + Droit de mutation à titre gratuit (D.M.T.G.)
(3)
Enregistrement au service des impôts de la résidence du rédacteur
Droit de 0,60% + F.A.R. + D.M.T.G.(3)
Publicité foncière pour les immeubles ou parties d'immeubles situés hors des trois départements concernés
Taxe départementale de publicité foncière (T.D.P.F.) au taux de 0,60% + F.A.R. + Contribution de sécurité
immobilière (C.S.I.) au service de publicité foncière du lieu de situation de l'immeuble
Dans un autre département
Enregistrement au service des impôts de la résidence du rédacteur
Droit de 0,60% perçu pour le compte des départements d'Alsace-Moselle + F.A.R. + D.M.T.G.(3)
Formalité fusionnée et publication au service de publicité foncière du lieu de situation de l'immeuble ou
de l'un des immeubles situés en dehors des départements du Bas-Rhin, du Haut-Rhin et de la Moselle
T.D.P.F. au taux de 0,60% + F.A.R. + D.M.T.G. + C.S.I. au service de publicité foncière du lieu de
situation de l'immeuble (3)
(1) Dans cette hypothèse, un acte peut concerner :
- Soit un immeuble " à cheval " sur la Moselle, le Bas-Rhin ou le Haut-Rhin et sur un département français limitrophe;
- Soit un immeuble situé en totalité dans la Moselle, le Bas-Rhin
ou le Haut-Rhin et un immeuble situé en totalité dans un autre département français.
Il est précisé que ces cas de figure peuvent se combiner entre eux.
(2) Il est précisé que le droit de 0,60% et la taxe de publicité
foncière indiquée ici renvoient tous deux à l'article 791 du CGI. Par commodité de langage, la première expression est utilisée pour les départements de la Moselle, du Bas-Rhin et du Haut-Rhin.
(3) L'acte est ensuite publié suivant les règles propres au livre foncier
s'agissant des immeubles situés dans les trois départements du Bas-Rhin, du Haut-Rhin et de la Moselle. | Bulletin officiel des finances publiques - impôts | BOI-ENR-DMTG-20-40 | https://bofip.impots.gouv.fr/bofip/3352-PGP.html/identifiant=BOI-ENR-DMTG-20-40-20140930 | 2014-09-30 00:00:00 | 3673fd2d5d99985fb477184172e77f648a527f247af094d8d237780b4698538a | [
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] |
1
La société est instituée par deux ou plusieurs personnes qui conviennent par un contrat
d'affecter à une entreprise commune des biens ou leur industrie en vue de partager le bénéfice ou de profiter de l'économie qui pourra en résulter.
Elle peut être instituée, dans les cas prévus par la loi, par l'acte de volonté d'une seule
personne.
Les associés s'engagent à contribuer aux pertes
(code civil, art.1832).
10
Toute constitution de société implique donc nécessairement la mise en commun de certains biens
par les associés.
Ces biens mis à la disposition de la société constituent des apports.
Au regard des droits d'enregistrement, une distinction est faite entre les apports suivant
qu'ils sont « purs et simples », « à titre onéreux » ou « mixtes ».
Les apports sont purs et simples lorsqu'ils confèrent à l'apporteur, en échange de sa mise, de
simples droits sociaux, exposés à tous les risques et notamment à la perte de cette mise.
Les apports sont dits à titre onéreux lorsqu'ils sont rémunérés par une contrepartie soustraite
aux risques sociaux.
Les apports sont mixtes lorsqu'ils sont purs et simples pour partie et à titre onéreux pour le
surplus.
20
Cette distinction entre apports purs et simples et apports à titre onéreux est sans intérêt
lorsque les biens apportés entrent dans le champ d'application de la TVA.
En effet, en matière de TVA, un apport en société, quel que soit le mode de rémunération, est
toujours assimilé à une vente, et cette taxe est exigible dans les conditions ordinaires (art.
257 du code général des impôts (CGI),
art. 810-IV du CGI et
art. 1594-0 G-A-I du CGI ; cf. BOI-ENR-AVS-40-10).
30
En revanche, en matière de droits d'enregistrement, cette distinction est importante dès lors
que les apports en société, lorsqu'ils n'entrent pas dans le champ d'application de la TVA ou ne font pas l'objet de régimes spéciaux ou d'exemptions, peuvent être soumis à des taxations différentes,
suivant la qualité du bénéficiaire de l'apport, la qualité de l'apporteur, la nature de l'apport, ou les modalités de l'apport.
40
Le présent titre a pour objet de préciser :
- le régime des apports purs et simples (chapitre 1, cf.
BOI-ENR-AVS-10-10) ;
- le régime des apports à titre onéreux (chapitre 2, cf.
BOI-ENR-AVS-10-20) ;
- le régime des apports mixtes (chapitre 3, cf. BOI-ENR-AVS-10-30) ;
- le régime applicable aux autres dispositions du contrat de société (chapitre 4, cf.
BOI-ENR-AVS-10-40) ;
- les règles de territorialité en matière de perception des droits et taxes sur les apports en
société (chapitre 5, cf. BOI-ENR-AVS-10-50) ;
- les particularités concernant le recouvrement en cas de constitution de sociétés
commerciales (chapitre 6, cf. BOI-ENR-AVS-10-60).
50
Les règles concernant les régimes spéciaux relatifs aux constitutions de certaines sociétés,
mais aussi les particularités relatives aux opérations intervenant au cours de l'existence et lors de la dissolution ou du partage de sociétés ou groupements divers sont exposées au
BOI-ENR-AVS-40. | Bulletin officiel des finances publiques - impôts | BOI-ENR-AVS-10 | https://bofip.impots.gouv.fr/bofip/3363-PGP.html/identifiant=BOI-ENR-AVS-10-20120912 | 2012-09-12 00:00:00 | 1e7b2db432d51e66492ab1370165756f4f62069a902f47d7e877a03a8d87a07f | [
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1
Aux termes de l'article
298 bis-II-5° du CGI, sont soumis de plein droit au régime simplifié de l'agriculture « les exploitants agricoles, lorsque le montant moyen des recettes de l'ensemble de leurs exploitations,
calculé sur deux années civiles consécutives dépasse 46 000€. L'assujettissement prend effet à compter du 1er janvier de l'année suivante».
Cette obligation peut donc intervenir alors même que les recettes de l'une des deux années en
cause seraient inférieures à cette limite.
10
Ainsi, un exploitant agricole qui a réalisé au cours des années N et N+1 des recettes s'élevant
respectivement à 30 000€ et 70 000€ sera soumis au RSA à compter du 1er janvier N+2 puisque la moyenne des recettes des années N et N+1 s'établit à 50 000€.
20
En cas de commencement d'activité en cours d'année, la limite de 46 000€ est ajustée en
conséquence.
Lorsque l'exploitation a commencé en cours d'année, il convient donc de tenir compte de la durée
effective de l'activité pour apprécier si le seuil d'assujettissement obligatoire au RSA est franchi sauf évidemment si le nouvel exploitant a levé la totalité des récoltes de l'année.
Exemple : Un agriculteur a commencé son activité le 1er juillet N et a réalisé 15
000€ de recettes au cours de cette année et 65 000€ au cours de l'année N+1.
La moyenne de ses recettes s'établit comme suit :
15 000 + 65 000 = 80 000 / 2 = 40 000€
Un deuxième agriculteur a commencé son exploitation le 1er avril N et a réalisé 25 000€ au cours
de cette année et 50 000€ au cours de l'année N+1.
La moyenne de ses recettes s'établit comme suit :
(25 000 + 50 000) / 2 = 37 500€
L'appréciation de la moyenne déterminant le franchissement du seuil doit être établie comme suit
:
Premier cas :
(46 000 x 6/12) + 46 000 = 69 000 / 2 = 34 500€
Deuxième cas :
(46 000 x 9/12) + 46 000 = 80 500 / 2 = 40 250€
Le premier agriculteur sera soumis au RSA à compter du 1er janvier N+2 et le deuxième agriculteur
ne le sera pas.
I. Exploitants concernés
30
Il s'agit des exploitants qui exercent, en tout ou partie, des activités de nature agricole
(cf. BOI-TVA-SECT-80-I).
L'attention est appelée sur le fait que certains exploitants peuvent déjà être assujettis
selon le RSA, à titre obligatoire ou sur option, pour tout ou partie de leurs activités agricoles.
Il convient de considérer, d'une manière générale, que lorsque les conditions d'application du
RSA prévues à l'article 298 bis-II-5° du CGI sont réunies, elles priment les autres dispositions, qui ne peuvent par
conséquent trouver à s'appliquer que si ce régime d'assujettissement cesse de produire ses effets.
A. Exploitants agricoles déjà soumis au RSA sur option
40
Lorsque les conditions de montant du chiffre d'affaires réalisé sont réunies, l'application du
régime d'assujettissement obligatoire au RSA a pour effet de rendre caduque l'option en cours.
Exemple :
Un agriculteur, dont l'exercice comptable coïncide avec l'année civile, a opté pour le régime du
RSA le 1er janvier N-3. Cette option a été reconduite tacitement à compter du 1er janvier N.
- Au titre des années N+2-N+3 il a réalisé une moyenne de recettes de 40 000€ :
l'assujettissement se poursuit, en N+4 selon les modalités de l'option.
- Au titre des années N+2-N+3 il a réalisé une moyenne annuelle de recettes de 50 000€ :
l'assujettissement obligatoire intervient à compter du 1er janvier N+4 pour une période de trois ans reconductible tacitement ou obligatoirement dans les conditions prévues à
l'article 298 bis-II-5° du CGI (cf. BOI-TVA-SECT-80-10-20-20-II).
B. Agriculteurs déjà assujettis obligatoirement au RSA
50
Les dispositions de
l'article 298 bis-II-5° du CGI priment sur toutes les autres dispositions d'assujettissement obligatoire.
En conséquence, ce n'est que si l'imposition obligatoire au RSA à raison de l'importance des
recettes cesse de produire ses effets que les autres cas d'imposition obligatoire au RSA retrouveront à s'appliquer.
II. Définition des recettes à prendre en compte pour l'appréciation du chiffre limite de 46 000€
60
Les recettes à retenir pour l'appréciation du seuil de 46 000€ s'entendent de toutes les
sommes, valeurs, biens ou services reçus par l'exploitant en contrepartie des opérations agricoles réalisées dans l'ensemble de ses exploitations non dotées d'une personnalité juridique distincte.
A. Les recettes à retenir
70
Les recettes sont déterminées en tenant compte de l'ensemble des opérations agricoles
effectuées par l'exploitant, y compris celles réalisées sous le régime simplifié en cas d'assujettissement partiel au RSA. Elles sont retenues hors TVA et hors remboursement forfaitaire.
80
Elles comprennent pour l'essentiel celles provenant :
- des ventes, y compris les livraisons intracommunautaires et les exportations, de produits de
l'exploitation agricole, tous frais et taxes autres que la TVA compris. Il est donc tenu compte, le cas échéant, des taxes parafiscales incluses dans le prix de vente. Les « apports » aux coopératives
agricoles de production ou de commercialisation constituent également des ventes, sauf si les produits apportés sont remis dans le cadre d'un marché de travail à façon ;
- des cessions de stocks rémunérées par l'attribution de parts sociales de la société
bénéficiaire de l'apport. Toutefois, en raison de la nature particulière des GAEC, il est admis qu'il soit fait abstraction des apports de stocks à ces groupements. Mais, comme pour les autres
sociétés ou groupements, les « apports » à des GAEC qui donnent lieu à un paiement effectif (espèces, chèques, virements, etc.) ou à une inscription au compte courant ouvert au nom de l'apporteur dans
les écritures du groupement doivent s'analyser comme des ventes ;
- des travaux à façon de nature agricole (élevage à façon, saillies, etc.) ;
- des subventions et primes destinées à compenser un manque à gagner ou présentant le
caractère d'un supplément de prix (exemple : versements effectués par les organismes d'intervention agricole ; primes de blé dur) ;
- des primes versées aux producteurs de lait qui s'engagent définitivement à abandonner la
production laitière en application des dispositions des articles D654-88-1 à
D654-88-8 du code rural et de la pêche maritime (cf.
BOI-TVA-SECT-80-30-20-10-III-H) ;
Remarque : en ce qui concerne les recettes retirées de la vente des vaches
laitières abattues, cf. II-D § 300.
- des sommes versées à un exploitant par une caisse de compensation ou de péréquation ;
- des indemnités d'assurance versées à la suite d'une calamité frappant les récoltes ou le
bétail, sous réserve des précisions données au II-D § 300 en ce qui concerne les épizooties, ou la perte d'animaux consécutives à un incendie ;
- de la valeur des produits prélevés dans l'exploitation et allouées à des tiers ou au
personnel salarié en rémunération d'une livraison de biens, d'une prestation de services (opération d'échange) ou à titre d'avantage en nature.
B. Les recettes dont il est fait abstraction
1. Recettes accessoires ne relevant pas du régime simplifié de l'agriculture
90
Tel est le cas notamment des recettes provenant :
- d'opérations de pension ou de gardiennage (chiens, etc.) ;
- des opérations de plantation, reboisement ou d'aménagement et d'entretien de jardins ou
espaces verts ;
- de la concession de brevets ou de certificats d'obtention de variétés végétales.
Remarque : Il est rappelé que les recettes énumérées ci-dessus sont en principe
obligatoirement soumises à la TVA selon le régime de droit commun et non suivant les règles du RSA, sauf application de la tolérance prévue au
BOI-TVA-SECT-80-10-20-30-II-A ;
- des redevances ayant leur origine dans le droit de propriété (location du droit de chasse,
de pêche, de cueillette, du droit d'affinage, concession du droit d'exploitation de carrières, location d'immeubles bâtis ou non bâtis, indemnités d'occupation temporaire).
2. Autres produits divers
Il convient de faire abstraction :
100
- De la valeur de l'auto-consommation. Il s'agit des produits prélevés directement dans
l'exploitation et qui sont :
soit consommés par l'exploitant ou sa famille et son personnel, mais seulement dans ce dernier cas, lorsqu'il est d'usage
que les repas soient pris en commun par le personnel, l'exploitant et sa famille ;
soit utilisés pour la nourriture des animaux de l'exploitation ou pour les besoins de celle-ci.
Exemple : céréales prélevées pour fabriquer à la ferme des aliments du bétail.
En revanche, il doit être tenu compte de la valeur d'apport ou de vente des produits agricoles
livrés à des entreprises du secteur coopératif ou du secteur privé en vue de l'élaboration d'aliments destinés à la nourriture animale, lorsque ces opérations ne sont pas effectuées dans le cadre
juridique d'un marché de façon.
110
- De la valeur de certains produits apportés à des coopératives ou des
entreprises privées en vue de leurs rétrocessions ou cessions pour les besoins de la consommation familiale d'exploitants soumis au RSA (CGI,
art. 267 bis).
120
- Du produit des opérations portant sur des éléments de l'actif immobilisé :
recettes provenant de la cession d'immobilisations (immeubles, matériels, véhicules ...) ; les recettes relatives aux
ventes d'animaux doivent être prises en compte pour apprécier si la limite d'assujettissement est dépassée. Toutefois, il est admis de ne pas tenir compte des recettes provenant de la vente d'équidés
et bovidés utilisés comme animaux de trait ou affectés exclusivement à la reproduction (à l'exclusion par conséquent des vaches laitières) ou de chevaux de course mis à l'entraînement et âgés d'au
moins deux ans, au sens de la réglementation des courses ;
indemnités reçues du propriétaire par le preneur en contrepartie des améliorations apportées au fonds loué.
130
- De la valeur des travaux agricoles effectués pour le compte d'autres agriculteurs dans le
cadre de l'entraide agricole.
140
- Des subventions et primes d'équipement qui sont, au moment de leur versement, allouées pour
le financement d'un bien d'investissement déterminé.
Exemple : subventions perçues pour la construction d'une étable, prime de
restructuration des vignobles versée par FRANCEAGRIMER.
Le caractère de subvention d'équipement est donc déterminé par la partie versante. Une
subvention qui serait utilisée à posteriori par le bénéficiaire pour acquérir une immobilisation ne peut pas être assimilée à une subvention d'équipement. En outre, la subvention doit être affectée
directement à l'acquisition d'une immobilisation.
150
- Des ristournes et réductions sur achats consenties aux exploitants et intérêts statutaires
versés aux porteurs de parts de coopératives.
160
- Des prix obtenus à l'occasion de concours ou de foires-expositions.
C. La notion d'exploitation dans la détermination du seuil de 46 000€
1. Principe
170
Il convient de totaliser les recettes réalisées par l'exploitant, dans le cadre d'une ou de
plusieurs exploitations relevant d'une même entité juridique.
À cet égard, il n'y a pas lieu de distinguer selon :
- la situation géographique des exploitations ;
- la nature des cultures ou de l'élevage pratiqués.
Dans le cas d'une exploitation familiale, compte tenu de l'étroite communauté d'intérêt qui
unit l'exploitant et les membres de sa famille, il convient de considérer, d'une manière générale, qu'on se trouve en présence d'une exploitation unique.
Il doit donc être fait masse, en principe, des recettes de toutes les exploitations gérées par
des conjoints pour l'appréciation de la limite de 46 000€ et ce, quel que soit le régime matrimonial.
Ce n'est que dans le cas, à vrai dire exceptionnel, où le conjoint de l'exploitant gérerait de
manière autonome un domaine dont tous les éléments d'actif lui appartiennent en propre qu'il pourrait être admis que cette propriété constitue une exploitation distincte de l'exploitant.
Enfin, lorsqu'un exploitant exerce des activités agricoles concurremment sous le couvert d'une
société ou groupement agricole régulièrement constitué, et en tant qu'exploitant individuel, il existe, au regard de la TVA, deux exploitations juridiquement distinctes et les critères
d'assujettissement obligatoire doivent être appréciés pour chacune de ces exploitations.
Remarque : Les sociétés de fait sont assimilées à des groupements agricoles
régulièrement constitués, à condition bien entendu que les activités agricoles exercées respectivement à titre individuel et en société de fait relèvent d'exploitations distinctes et indépendantes, au
plan économique et financier.
2. Exploitation en métayage
180
Sous réserve des précisions exposées aux II-C-2-a et b, les règles générales
relatives au régime d'assujettissement obligatoire à la TVA selon le régime simplifié de l'agriculture, s'appliquent aux activités exercées sous le statut du métayage.
190
Pour l'application de la limite de 46 000€, les recettes de l'ensemble des exploitations d'un
même exploitant doivent être prises en compte, quel que soit le mode juridique sous lequel s'exerce l'activité agricole (faire-valoir direct, fermage, métayage).
Lorsqu'une personne exerce des activités agricoles relevant de plusieurs statuts juridiques,
il convient donc de totaliser les recettes réalisées sous chacun de ces statuts pour déterminer si le seuil d'assujettissement est franchi.
Ainsi un exploitant agricole qui exerce ses activités concurremment en faire-valoir direct (ou
en fermage) et en métayage doit ajouter la part des recettes de la ou des exploitations en métayage lui revenant avec celles de la ou des exploitations en faire-valoir direct (ou en fermage).
200
En outre, pour déterminer le régime fiscal applicable dans le cas de métayage, il n'y a lieu
de tenir compte des recettes globales du bailleur et du métayer uniquement en présence d'un groupement de fait constitué entre les co-exploitants.
a. Exploitants exerçant toute leur activité en métayage
210
Sous réserve d'être en présence d'un groupement de fait, lorsqu'un propriétaire et un métayer
exploitent conjointement un fonds sous le statut du métayage, ils sont assujettis à titre obligatoire lorsque les recettes tirées de leur exploitation commune dépassent 46 000 €. Mais lorsque ces deux
exploitants exploitent conjointement plusieurs fonds sous le statut du métayage, il convient de considérer que ces fonds non dotés d'une personnalité juridique distincte constituent une seule
entreprise agricole ; il y a donc lieu de totaliser les recettes retirées de l'ensemble des exploitations communes pour apprécier si la limite de 46 000€ est dépassée. Il est précisé qu'il appartient
aux coexploitants concernés d'échanger, en temps utile, les informations qui leur sont nécessaires pour savoir si les recettes de l'exploitation commune dépassent 46 000€.
220
Si tel est le cas, toutes les recettes retirées des métairies communes doivent être
obligatoirement soumises à la TVA selon le régime simplifié de l'agriculture, même si la part totale des recettes de chacun des deux coexploitants est inférieure à 46 000€.
Exemple :
Un propriétaire exploite avec un métayer deux métairies dans le cadre d'un groupement de fait :
- la première, sous un contrat de métayage un tiers (bailleur) deux tiers (preneur) ;
- l'autre, sous un contrat moitié-moitié.
Au titre des années N et N+1, la moyenne des recettes s'est élevée à 23 000€ pour la première
métairie et à 26 000€ pour la seconde.
L'ensemble des recettes des deux métairies sera obligatoirement, à compter du 1er janvier N+2
soumis à la TVA puisque la moyenne totale des recettes ressort à 49 000€.
Remarque : Ainsi, l'assujettissement intervient alors même que la production
a pu être commercialisée séparément par le bailleur et le métayer et que chacun d'eux a réalisé une moyenne de recette inférieure à 46 000€.
b. Exploitants placés dans une situation mixte (métayer ou propriétaire exerçant, par ailleurs, d'autres activités
agricoles, soit en métairie avec un autre coexploitant, soit sous un autre statut)
230
Dans cette situation, même si la moyenne des recettes de la métairie exploitée dans le cadre
d'un groupement de fait ne dépasse pas 46 000€, le métayer, le bailleur, ou les deux, peuvent néanmoins être obligatoirement assujettis selon le régime simplifié de l'agriculture si la moyenne de
l'ensemble des recettes agricoles leur revenant en propre, appréciée sur deux ans, dépasse le seuil d'assujettissement obligatoire.
240
En pratique, chaque coexploitant doit totaliser la part lui revenant dans les recettes des
exploitations en métayage avec celles des exploitations en faire-valoir direct ou en fermage.
Si la moyenne des recettes ainsi déterminée dépasse 46 000€, l'exploitant est
obligatoirement soumis au régime simplifié de l'agriculture, tant en ce qui concerne les recettes de ses exploitations personnelles que pour sa quote-part des recettes de métayage réalisées en qualité
de bailleur ou de métayer. Dans l'hypothèse où la moyenne des recettes de la métairie exploitée dans le cadre d'un groupement de fait dépassent 46 000€, les deux coexploitants sont obligatoirement
assujettis à la taxe non seulement pour leur exploitation en métayage mais également pour l'ensemble de leurs activités agricoles.
Exemple 1 :
Un exploitant en faire-valoir direct, M. Martin à Beaupré, est également métayer de deux
métairies exploitées dans le cadre d'un groupement de fait, les Hautes-Terres et la Grand-Plaine, en vertu de contrats de métayage moitié-moitié passés avec un même bailleur, M. Leroux. Le montant des
recettes réalisées dans les différentes exploitations est retracé dans le tableau ci-dessous :
Recettes
Beaupré
Exploitation individuelle
M. Martin
Les Hautes-Terres
Métairie
Martin-Leroux
(Total)
La Grand-Plaine
Métairie
Martin-Leroux
(Total)
N
37 000
23 000
13 000
N+1
40 000
26 000
10 000
Exploitants placés dans une situation mixte 1
M. Martin relève de plein droit du régime simplifié de l'agriculture au titre de N+2, car la
moyenne des recettes réalisées, à titre personnel et comme métayer, au cours de la période biennale N-N+1, dépasse 46 000€.
Recettes de N :
37 000 + (23 000 x 50%) + (13 000 x 50%) = 55 000€
Recettes de N+1 :
40 000 + (26 000 x 50%) + (10 000 x 50%) = 58 000€
Moyenne des recettes de la période N-N+1 :
(55 000 + 58 000)/ 2 = 56 500€
Cet agriculteur devra, en conséquence, soumettre à la taxe le montant total des recettes lui
revenant dans chacune des exploitations.
Par contre, s'il n'a pas d'autres recettes d'activités agricoles, le bailleur, M. Leroux, n'est
pas assujetti obligatoirement selon le régime simplifié de l'agriculture puisque la moyenne des recettes des deux métairies communes ne dépasse pas 46 000€.
Exemple 2 :
On suppose maintenant que les recettes des différentes exploitations ont été les suivantes :
Recettes
Beaupré
Exploitation individuelle
M. Martin
Les Hautes-Terres
Métairie
Martin-Leroux
(Total)
La Grand-Plaine
Métairie
Martin-Leroux
(Total)
N
15 000
40 000
10 000
N+1
15 000
43 000
13 000
Exploitants placés dans une situation mixte 2
M. Martin et M. Leroux doivent soumettre à la TVA, selon les règles du régime simplifié de
l'agriculture à compter du 1er janvier N+2 les recettes retirées de leurs exploitations communes gérées sous le statut du métayage.
En effet, la moyenne des recettes des années N-N+1 des métairies communes s'établit à :
[(40 000 + 10 000) + (43 000 + 13 000)] / 2 = 53 000€
L'imposition obligatoire s'étend alors à l'ensemble des opérations agricoles effectuées par les
deux exploitants : M. Martin devra donc également soumettre à l'imposition les recettes de son exploitation en faire-valoir direct.
3. Groupement agricole d'exploitation en commun (GAEC)
250
La détermination du seuil d'assujettissement obligatoire à la TVA pour les GAEC est prévue
par les deux derniers alinéas de l'article 298 bis II-5° du CGI.
Deux situations sont à envisager :
260
• La moyenne des recettes du groupement, calculée sur deux années civiles consécutives, est
inférieure ou égale à 138 000€.
Dans ce cas, la limite au-delà de laquelle le GAEC est obligatoirement soumis à la TVA est
égale à celle des exploitants individuels (46 000€) multipliée par le nombre d'associés.
Ainsi, les limites à retenir sont les suivantes :
- pour deux associés : 92 000€ (soit 46 000 x 2) ;
- pour trois associés :138 000€ (soit 46 000 x 3).
Au-delà de trois associés le groupement réalisant au plus 138 000€ de recettes n'est pas un
assujetti obligatoire.
270
• La moyenne des recettes du groupement calculée sur deux années civiles consécutives est
supérieure à 138 000€.
Dans ce cas, la limite au-delà de laquelle le GAEC est obligatoirement soumis à la TVA est
fixée à 60 % de la limite applicable aux exploitants individuels (soit 27 600€) multipliée par le nombre d'associés.
D. Notion d'encaissement
280
Pour l'appréciation de la limite de 46 000€, les recettes à retenir s'entendent de toutes
les sommes encaissées au cours de l'année civile augmentées de la valeur des produits prélevés dans l'exploitation et alloués, soit à des tiers en rémunération d'une prestation de services ou d'une
livraison de biens, soit au personnel à titre d'avantages en nature sous réserve de la mesure de tempérament prévue au II-B-2.
Une recette est considérée comme encaissée à la date où le bénéficiaire en a la libre
disposition.
290
Il en est ainsi :
- lorsqu'elle donne lieu à un paiement effectif :
en espèces ou par chèques : au moment de la remise des espèces ou du chèque ;
par virement bancaire ou postal : au moment de l'inscription au crédit du compte bancaire ou
postal du bénéficiaire (en pratique la date de l'opération mentionnée sur l'extrait de compte bancaire ou postal) ;
par effet de commerce (traite, billet à ordre) : à la date de l'échéance ;
- lorsqu'elle résulte de l'extinction d'une dette de l'exploitant :
lorsqu'un fermier paye ses loyers en nature, ou qu'un exploitant règle en nature des
dépenses professionnelles ou personnelles ou des salaires à son personnel : au moment de la remise de denrées au bailleur, aux fournisseurs ou au personnel considérés ;
pour les opérations d'échange qui ne donnent lieu qu'au règlement du solde de l'opération
(exemple : échanges céréales, aliments du bétail), à la date de la réception par l'exploitant du décompte décrivant le règlement financier de l'opération.
300
Enfin, s'agissant du montant des encaissements à retenir, il doit être fait application des
règles suivantes :
- Les recettes doivent être retenues pour leur montant réel.
Il ne doit pas être tenu compte des règles particulières prévues pour le calcul du
remboursement forfaitaire concernant les bases forfaitaires prévues pour les animaux dont le prix de cession excède leur valeur normale en poids de viande
(CGI, art. 298 quinquies et annexe
II, art. 267 bis).
- Toutefois les indemnités et subventions ainsi que le produit de la vente des animaux
perçus par un éleveur victime d'épizootie (par exemple : éleveur de bovins atteints de leucose bovine enzootique) peuvent n'être retenus qu'à concurrence d'un tiers s'il s'agit d'animaux à cycle long
(vaches laitières, taureaux, ovins, caprins et porcins adultes exclusivement) dont l'abattage a été imposé en vertu de la réglementation sanitaire.
Cette mesure s'applique, sous les mêmes conditions, aux indemnités d'assurances destinées à
compenser une perte d'animaux à cycle long à la suite d'un incendie.
Les recettes retirées de la vente des vaches laitières abattues par les producteurs de lait
qui s'engagent définitivement à abandonner la production laitière (cf. ci-dessus II-B-1) peuvent n'être retenues qu'à concurrence du tiers de leur montant
pour les producteurs ayant perçu l'aide prévue par les articles D654-88-1 à
D654-88-8 du code rural et de la pêche maritime (cf.
BOI-TVA-SECT-80-30-20-10-III-H).
De même, il est aussi admis que les recettes exceptionnelles provenant des ventes de coupes
de bois sinistrés à la suite d'un incendie, d'une maladie ou d'une catastrophe naturelle soient retenues pour le tiers de leur montant (cf.
BOI-TVA-SECT-80-10-20-20-IV-A § 270). | Bulletin officiel des finances publiques - impôts | BOI-TVA-SECT-80-10-20-10 | https://bofip.impots.gouv.fr/bofip/338-PGP.html/identifiant=BOI-TVA-SECT-80-10-20-10-20120912 | 2012-09-12 00:00:00 | 372b45708157460400ef28feee550d1576a1aefad87ae1b42d0d2e174b56cb59 | [
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1
Les personnes morales et organismes passibles de l'impôt sur les sociétés sont tenus à des
obligations semblables à celles des entreprises relevant de l'impôt sur le revenu. Néanmoins, elles doivent satisfaire à certaines obligations fiscales
(code général des impôts (CGI), art. 222 et CGI, art.
223) et comptables (CGI, art. 223 quater) qui leur sont propres.
10
Les obligations spécifiques qui incombent aux entreprises passibles de l'impôt sur les sociétés
seront examinées sous les sections suivantes :
- les obligations déclaratives relatives à la vie des sociétés (section 1,
BOI-IS-DECLA-10-10-10) ;
- les obligations déclaratives relatives aux documents sociaux et documents annexes (section 2,
BOI-IS-DECLA-10-10-20) ;
- les obligations déclaratives des collectivités publiques ou privées (autres que les sociétés)
réalisant des opérations de caractère non lucratif et soumises à une taxation atténuée à l'impôt sur les sociétés (section 3, BOI-IS-DECLA-10-10-30) ;
- les obligations déclaratives relatives au lieu d'imposition des entreprises soumises à l'impôt
sur les sociétés (section 4, BOI-IS-DECLA-10-10-40). | Bulletin officiel des finances publiques - impôts | BOI-IS-DECLA-10-10 | https://bofip.impots.gouv.fr/bofip/3496-PGP.html/identifiant=BOI-IS-DECLA-10-10-20130318 | 2013-03-18 00:00:00 | 80bb02aa8857baa54017d5dc6fa5fd5e09e1b27c4ee094d839ed09d0551c29cd | [
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null | Bulletin officiel des finances publiques - impôts | BOI-LETTRE-000080 | https://bofip.impots.gouv.fr/bofip/360-PGP.html/identifiant=BOI-LETTRE-000080-20130909 | 2013-09-09 00:00:00 | null | null |
1
Aux termes de
l'article
1844-4 du code civil, une société peut transmettre son patrimoine par voie
de scission à des sociétés existantes ou à des sociétés nouvelles..
10
La scission s'entend d'une manière générale, de l'opération par laquelle une
société apporte l'intégralité de son patrimoine à deux ou plusieurs sociétés
nouvelles ou préexistantes
(code
de
commerce,
art.
L236-1
al. 2).
20
La scission de sociétés peut être réalisée selon l'une ou l'autre des modalités
ci-après :
- l'opération est faite au profit de deux (ou plus) sociétés nouvelles
constituées à cette fin et entre lesquelles est réparti le patrimoine de la
société dissoute ;
- la scission est réalisée entre deux (ou plus) sociétés préexistantes qui
recueillent, par voie d'augmentation de capital, l'actif et le passif de la
société scindée.
30
Par ailleurs, la combinaison de ces deux modalités autorise les opérations du
type suivant :
- la société qui se dissout fait apport d'une partie de ses biens à une ou
plusieurs sociétés nouvelles constituées à cet effet, le surplus des biens étant
absorbé par une ou plusieurs sociétés préexistantes ;
- plusieurs sociétés se scindent en même temps pour donner ensemble naissance à
plusieurs sociétés nouvelles ou effectuer des apports à plusieurs sociétés
préexistantes.
40
Les apports simultanés, consentis par la société scindée aux sociétés issues de
la scission ou préexistantes, englobent l'intégralité de son actif.
En conséquence la société scindée se trouve immédiatement dissoute, les apports
susvisés prenant effet le même jour.
50
En ce qui concerne la réalisation des opérations de scissions : cf.
BOI-ENR-AVS-20-60-10
II..
60
Le présent chapitre a pour objet de présenter successivement :
- le régime de droit commun applicable aux scissions de sociétés
(I) ;
- le régime spécial des scissions de sociétés
(II) ;
- les règles d'accomplissement de la formalité d'enregistrement ou de la
publicité foncière (III).
I. Régime de droit commun des scissions de sociétés
A. Champ d'application du régime de droit commun des scissions de sociétés
70
Le régime de droit commun s'applique chaque fois que les conditions énoncées par
l'article
816-I
du CGI et
l'article
816 A-II du CGI ne sont pas réunies et que, par suite, le régime spécial ne
peut être accordé à l'opération de scission
(CGI,
art. 817).
Il en est ainsi (cf.
BOI-ENR-AVS-20-60-20) :
- lorsque la société à laquelle sont transférés les éléments actifs et passifs
ne relève pas du statut fiscal des sociétés de capitaux ;
- lorsque la société apporteuse n'est pas dissoute ;
- lorsque les apports ne sont pas rémunérés dans les conditions prévues à
l'article
301 F
de l'annexe II au CGI.
B. Nature et assiette des droits à percevoir en cas d'application du régime de
droit commun des scissions de sociétés
80
Qu'il s'agisse de scissions aboutissant à la création du capital de sociétés
nouvelles ou à l'augmentation du capital de sociétés existantes, il convient,
dans tous les cas, de transposer les règles exposées en ce qui concerne le
régime de droit commun des fusions de sociétés et les règles de perceptions qui
découlent de ce régime (cf
BOI-ENR-AVS-20-60-20)
Remarque : Si l'une des sociétés nouvelles issues de la
scission est une société immobilière de copropriété, l'application du principe
de la transparence fiscale peut aboutir à faire taxer l'opération comme une
cessation d'entreprise (cf. RMF, 11 décembre 1963 ; BOE 1964, 9054). Sur ce
point, cf. II.
II. Régime spécial des scissions de sociétés
A. Champ d'application du régime spécial des scissions de sociétés
1. Opérations concernées par le régime spécial des scissions de sociétés
a. Définition des opérations concernées par le régime spécial des scissions de
sociétés
90
Il résulte des dispositions combinées de
l'article
301 D
de l'annexe II au CGI et
301 F
de l'annexe II au CGI que constitue une scission l'opération par laquelle
une société transfère à compter de la même date l'ensemble de son actif et de
son passif à plusieurs sociétés relevant du statut fiscal des sociétés de
capitaux, en voie de formation ou préexistantes, lorsque :
- la société apporteuse est dissoute ;
- et les apports sont rémunérés par l'attribution de droits représentatifs du
capital de la société bénéficiaire. Toutefois, ils peuvent faire l'objet de
règlements sous une autre forme dans la limite de 10 % de la valeur nominale des
droits attribués.
100
Remarque : Le régime des fusions prévu à
l'article
816 du CGI s'applique également aux scissions agréées dans les conditions
prévues au
3
de l'article 210 B du CGI
(CGI,
art 817 B)
b. Caractéristiques des opérations concernées par le régime spécial des
scissions de sociétés
110
L'application du régime spécial aux scissions de sociétés implique :
- des apports simultanés consentis par la société scindée aux sociétés issues de
la scission ou préexistantes englobant l'intégralité de son actif ;
- la remise aux membres de la société scindée de titres soumis aux aléas
sociaux, sous réserve de la tolérance prévue par
l'article
301 F
de l'annexe II au CGI ;
- la disparition de la société scindée du fait de la réalisation des apports
susvisés, lesquels prennent effet le même jour.
1° Sociétés
participantes
120
L'opération de scission de sociétés est fondamentalement différente de
l'opération de fusion en ce sens que même si elle a toujours pour objet l'apport
de la totalité d'un actif social, celui-ci n'est pas transféré pour son
intégralité à une seule société mais, par voie d'apports simultanés, à plusieurs
sociétés nouvelles créées à cet effet ou préexistantes.
Il ne peut y avoir scission de sociétés que s'il y a pluralité de sociétés
bénéficiaires d'apports.
2° Objet de l'apport
130
La scission doit porter sur l'intégralité de l'actif de la société scindée.
Elle opère généralement le transfert des éléments passifs sous réserve des
aménagements qui pourraient intervenir quant au règlement du passif (cf.
BOI-ENR-AVS-20-60-30-10).
3°
Rémunération des apports
140
Les règles édictées en faveur du régime spécial des fusions sont applicables
mutatis mutandis aux scissions (cf.
BOI-ENR-AVS-20-60-30-10).
150
Remarque importante : Pour la détermination de la soulte prévue
à
l'article
301 F
de l'annexe II au CGI, il convient de calculer la limite de 10 %
distinctement pour chacune des sociétés bénéficiaires en fonction de la valeur
nominale des droits attribués par ces dernières.
Elle ne peut être appréciée globalement. Ainsi une soulte supérieure à 10 % au
regard de l'une des deux sociétés issues d'une scission compensée par une soulte
d'un pourcentage moindre au regard de l'autre aurait pour effet de faire perdre
à l'opération le bénéfice du régime spécial.
4° Effet de l'apport
160
L'apport-scission entraîne la dissolution immédiate et automatique de la société
apporteuse.
Dès lors, ne saurait être reconnu le caractère de scission à une opération par
laquelle une société apporte tout son actif à plusieurs sociétés puis disparaît,
lorsque ces apports sont échelonnés dans le temps. Dans cette situation on se
trouverait en fait en présence d'apports partiels d'actif successifs qui, le cas
échéant, seraient susceptibles de bénéficier du régime spécial qui leur est
propre (cf. BOI-ENR-AVS-20-80).
Par ailleurs, il ne peut être admis que la société scindée retarde sa
dissolution jusqu'à une date postérieure à la réalisation des apports. À cet
égard, l'administration est fondée à s'assurer que la clause prévoyant l'effet
immédiat de la dissolution est bien sincère et effective et que les opérations
accomplies par le liquidateur ne recouvrent pas une continuation déguisée de
l'activité sociale.
2. Conditions relatives au statut fiscal et à la nationalité des personnes
morales participantes
170
L'article
817-I du CGI renvoie en ce qui concerne les scissions et les apports
partiels d'actif aux dispositions prévues aux
articles
816
et
816
A-II
du CGI, relatives aux fusions de sociétés.
Dès lors, le régime spécial s'applique lorsque toutes les sociétés participantes
sont exclusivement des personnes morales passibles de l'impôt sur les sociétés.
Toutefois, dans les limites prévues à
l'article
816 A-II du CGI, le régime spécial est susceptible de s'appliquer aux
opérations de scission dans lesquelles la société apporteuse relève du régime
des sociétés de personnes.
a. Personnes morales relevant du statut fiscal des sociétés de capitaux
180
Sous réserve des observations ci-après, il convient de faire application des
règles exposées
BOI-ENR-AVS-20-60-30-10.
1° En principe, le régime spécial doit être écarté lorsque l'une des sociétés
issues de la scission relève du régime fiscal des sociétés de personnes
190
Tel est le cas notamment lorsqu'une société fait apport de son actif, d'une
part, à une société commerciale (fonds de commerce par exemple) et, d'autre
part, à une société civile immobilière (patrimoine immobilier).
Il n'en serait autrement que si cette dernière société, à objet civil, relevait
de l'impôt sur les sociétés soit de plein droit, en raison de sa forme, soit par
suite d'une option immédiate.
2° Apports-scissions effectués au profit de plusieurs sociétés immobilières de
copropriété dites transparentes
200
Les apports-scissions effectuées au profit de plusieurs sociétés immobilières de
copropriété dites transparentes
(CGI,
art. 1655 ter) ne peuvent être admis au régime spécial des scissions. En
conséquence, lors de la formalité de l'enregistrement il doit être procédé à la
perception :
- d'une part, des droits prévus en cas de dissolution ;
- d'autre part, de ceux exigibles au titre de la constitution de sociétés.
3° Apports-scissions reçus pour partie par une ou plusieurs sociétés
immobilières de copropriété dotées de la transparence fiscale, pour le surplus
par des sociétés non transparentes relevant de l'impôt sur les sociétés
210
Dans l'hypothèse où une fraction de l'actif d'une société scindée passible de
l'impôt sur les sociétés est apportée à une ou plusieurs sociétés transparentes,
les règles fiscales des fusions-scissions peuvent rester applicables, pour la
perception des droits d'enregistrement, à la part d'actif apportée par la
société scindée à des sociétés ne jouissant pas du régime fiscal de transparence
et passibles de l'impôt sur les sociétés si, en droit privé, l'opération
conserve bien son caractère de scission, comportant disparition immédiate de la
société scindée et répartition entre les membres de celle-ci des droits sociaux
rémunérant les apports-scissions.
Mais, en ce qui concerne la fraction de l'actif apportée à la ou aux sociétés
placées sous le régime de la transparence fiscale et réputées inexistantes, le
régime des fusions ne s'applique pas.
Enfin, dans l'hypothèse où l'apport consenti aux sociétés transparentes entre
dans le champ d'application de la TVA en vertu de
l'article
257-I-3°
du CGI, le droit fixe prévu à
l'article
810-I du CGI est exigible (cf.
BOI-ENR-AVS-20-60-30-20).
b. Société apporteuse relevant du statut fiscal des sociétés de personnes
220
Le régime spécial n'est pas écarté mais sa portée est limitée dans les
conditions prévues à
l'article
816
A-II du CGI.
Sur ce point cf.
BOI-ENR-AVS-20-60-30-10.
B. Portée du régime spécial des scissions
230
Lorsque les conditions d'application sont réunies (cf.
II), le régime
fiscal spécial des fusions de sociétés s'applique aux scissions de sociétés.
240
Les allégements sont identiques à ceux prévus en cas de fusion, en ce qui
concerne la perception d'un droit fixe sur les apports purs et simples, ainsi
que l'exonération des apports à titre onéreux représentés par la prise en charge
du passif
1.
Perception d'un droit fixe
250
Ce droit est perçu selon les règles
énoncées BOI-ENR-AVS-20-60-30-20).
Il est précisé que :
- le droit fixe d'enregistrement ou la taxe fixe de publicité foncière prévu à
l'article
816
du
CGI est perçu sur chacun des actes constatant des apports par la société
scindée aux sociétés bénéficiaires de ces apports ;
- l'acte qui constate la dissolution de la société scindée est assujetti au
droit fixe prévu à
l'article
811 du CGI.
2. Exonération des droits de mutation sur la prise en charge du passif
260
Cf. BOI-ENR-AVS-20-60-30-20).
III. Accomplissement de la formalité d'enregistrement ou de publicité foncière
270
Cf. BOI-ENR-AVS-20-60-40 | Bulletin officiel des finances publiques - impôts | BOI-ENR-AVS-20-70 | https://bofip.impots.gouv.fr/bofip/3676-PGP.html/identifiant=BOI-ENR-AVS-20-70-20120912 | 2012-09-12 00:00:00 | a6072f87581123574a72f81c79102845e8f2222de05bb29f060666261c648406 | [
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] |
Les commentaires exprimés dans ce document, relatifs à la prime pour l'emploi (PPE), ne trouvent
plus à s'appliquer à compter de l'imposition des revenus de 2015, compte tenu des dispositions de
l'article 28 de
la loi n° 2014-1655 du 29 décembre 2014 de finances rectificative pour 2014 qui abroge l'article 200 sexies du code
général des impôts (CGI).
Ils sont retirés à compter de la date de publication de la présente version.
Le dispositif de la PPE reste applicable en 2015 pour l'imposition des revenus de 2014. La prime
pour l'emploi due au titre des revenus perçus en 2014 reste donc attribuée en 2015 dans les conditions de droit commun (CGI, art. 200 sexies).
Pour prendre connaissance des commentaires applicables pour la dernière fois en 2015 au titre
des revenus 2014, consultez la version précédente dans l'onglet « Versions Publiées Du Document ».
Attention : les liens cités par ce document vers les autres documents de la base ne sont pas versionnés,
c'est-à-dire qu'ils renvoient vers la dernière version publiée du document ciblé. L'onglet « Versions Publiées Du Document » vous permet de consulter la doctrine en vigueur à une date donnée. | Bulletin officiel des finances publiques - impôts | BOI-IR-RICI-310-10-30 | https://bofip.impots.gouv.fr/bofip/3937-PGP.html/identifiant=BOI-IR-RICI-310-10-30-20150515 | 2015-05-15 00:00:00 | 2d9adc93acafe1367d9d04699fc7a2af1cf9157fed43fa2b1e14e4909f3622f3 | [
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] |
I. Redevable, paiement et déclaration de la retenue à la source
A. Redevable
1
En application de
l’article 1671 A du code général des impôts (CGI), la retenue prévue à
l’article 182 A ter du CGI est opérée par la personne mentionnée au IV de l'article 182 A ter du CGI qui définit le
redevable (ou débiteur) de cette retenue.
1. En présence de dispositifs légaux d’actionnariat salarié
10
Lorsque les titres ont été attribués dans le cadre de plans qualifiés - options sur titres à
l’exception du rabais excédentaire (cf. I-A-2 § 30), actions gratuites et BSPCE, le redevable de la retenue à la source est, quelle que soit la date d'attribution de ces titres, la
personne qui verse au contribuable les sommes issues de la cession des titres acquis grâce, selon le cas, à l’option, à l’attribution d’action gratuite ou au bon.
20
Il peut s’agir de l’employeur du bénéficiaire s’il gère le plan en interne, de l’établissement
teneur des comptes titres, de l’établissement auquel l’entreprise a dévolu la gestion de ses plans d’actionnariat salarié ou de celui dans lequel le salarié a transféré ses titres. Dans le cas
particulier où les titres sont détenus directement par le bénéficiaire sans intermédiaire ou établissement financier, le débiteur est l’acheteur des titres en cas de vente de gré à gré.
2. En présence de rabais excédentaire, de plans non qualifiés et de dispositifs innommés
30
Le redevable de la retenue à la source est :
- pour le rabais excédentaire consenti dans le cadre d’un plan qualifié d’options sur titres :
la personne, en principe l’employeur du bénéficiaire, qui constate l’avantage qui a été accordé au bénéficiaire, au même titre que les autres avantages en nature accordés à son salarié ;
- pour les avantages salariaux sous forme de titres résultant de plans non qualifiés ou de
dispositifs innommés : la personne qui constate l'avantage salarial. Il peut s’agir, selon les cas, de l’entreprise ou de l’établissement teneur du compte qui assure le transfert au bénéficiaire de la
propriété du titre lors de son inscription en compte.
3. Mise en œuvre
40
La retenue doit être opérée même si le débiteur est établi ou domicilié à
l’étranger.
50
Lorsque le redevable de la retenue à la source n’est pas l’employeur ou l’entreprise qui a
procédé à l’attribution des avantages salariaux sous forme de titres à des conditions préférentielles, il lui appartient de se faire communiquer par cet employeur et par le bénéficiaire les
informations nécessaires pour établir et prélever la retenue.
Pour les dispositifs légaux d’actionnariat salarié (options sur titres, actions gratuites,
BSPCE), les obligations déclaratives prévoient une information des établissements teneurs du compte sur lequel sont inscrits les titres afin que le redevable dispose des informations nécessaires pour
effectuer la retenue à la source.
60
Pour le calcul de la retenue à la source, chaque débiteur applique le taux ou le tarif
correspondant au montant total des avantages ou gains de source française pour lesquels il est redevable de la taxe en application du IV de
l’article 182 A ter du CGI au cours de l’année.
Exemple : Si un contribuable procède, au cours de la même année, à plusieurs
cessions de titres issus d’options inscrits sur des comptes gérés par un même redevable, ce dernier doit assurer le suivi au cours de l’année civile des opérations réalisées sur ces comptes afin de
prélever la retenue au taux majoré si le seuil de 152 500 € est franchi ou, en cas d’option pour les traitements et salaires, appliquer le barème progressif prévu au III de
l’article 182 A du CGI (BOI-IR-DOMIC-10-20-20-30 au II § 250 et
suiv.).
De même, l’option « ex ante » ou l’absence d’option pour l’imposition à la retenue
selon les règles des traitements et salaires s’applique pour l’année entière. Le redevable doit donc assurer un suivi du choix effectué par le contribuable lors de la première cession soumise à la
retenue en cas de nouvelle opération imposable au cours de l’année.
B. Paiement et déclaration de la retenue à la source
1. Paiement et déclaration
70
En application de
l’article 1671 A du CGI, la retenue à la source prévue à
l’article 182 A ter du CGI est remise par le redevable au service des impôts dont il relève, accompagnée d'une
déclaration conforme au modèle fixé par l'administration, au plus tard le 15 du mois suivant le trimestre civil au cours duquel a eu lieu le fait générateur.
80
Il appartient au débiteur de la retenue à la source d'en prélever le montant et de le verser
au Trésor. Si le prélèvement n’a pas été effectué, le débiteur peut exercer un recours contre le bénéficiaire.
90
La déclaration mentionnée au I-B-1 § 70, modèle n°
2494-BIS-SD (CERFA n° 14373), disponible en ligne sur le site
www.impots.gouv.fr, précise notamment, pour le trimestre civil précédent, l'identité et le domicile fiscal des bénéficiaires, les taux
applicables et les montants nets des gains soumis à la retenue à la source. Une seule déclaration n° 2494-BIS-SD par débiteur regroupant l'ensemble des bénéficiaires accompagnée d'un
paiement unique doit être établie.
Le service des impôts compétent est selon les cas : celui du lieu du domicile fiscal, du siège
ou de l’établissement du débiteur en France ou, lorsque le débiteur n’a pas d’établissement ou son domicile fiscal en France, le service des impôts des entreprises étrangères
(CGI, ann. IV, art. 01 et CGI, ann. IV, art. 23 ter).
100
En application des deuxième et troisième alinéas de
l’article 1671 A du CGI, la retenue à la source prévue à
l’article 182 A ter du CGI n'est ni opérée, ni versée au service des impôts lorsque son montant n’excède pas 8 € par mois
pour un même bénéficiaire (franchise).
Lorsque la franchise s’applique pour un bénéficiaire, le redevable est dispensé de toute
déclaration à son égard et n’a pas à mentionner ces opérations sur la déclaration qu’il peut être amené à souscrire par ailleurs.
2. Sanctions
a. Pénalités fiscales
110
L’absence ou l’insuffisance de retenue à la source et le défaut ou le retard dans le paiement
de la retenue donnent lieu à l’application de l’intérêt de retard et des pénalités de droit commun prévues à l'article 1727 du
CGI et à l'article 1731 du CGI.
b. Sanctions pénales
120
En application de
l’article 1771 du CGI, toute personne, physique ou morale, qui n’a pas effectué dans les délais prescrits le versement des
retenues opérées au titre de l’impôt sur le revenu, et notamment de la retenue à la source prévue à l’article 182 A ter du
CGI, ou qui n’a effectué que des versements insuffisants est passible, si le retard excède un mois, de sanction pénale.
Ce défaut de versement de la retenue à la source prévue à l’article 182 A ter du CGI est puni,
au maximum, d’une amende pénale de 9 000 € et d’un emprisonnement de cinq ans.
(130)
II. Imputation et régularisation de la retenue
140
En application du III de
l’article 182 A ter du CGI, la retenue à la source est libératoire de l’impôt sur le revenu pour les gains provenant de
dispositifs légaux d’actionnariat salarié imposés selon des règles spécifiques d’imposition (cf. II § 160 et suiv.) autres que ceux issus de la levée d’options sur titres pour
lesquels la retenue s’impute sur le montant de l’impôt sur le revenu établi dans les conditions prévues à l’article 197 A du
CGI (cf. I-A § 1 à 60).
En cas d'imposition selon les règles des traitements et salaires, de droit ou sur option, ou
lorsque les régimes spécifiques d’imposition ne sont pas applicables, la retenue calculée conformément au tarif prévu au III de
l’article 182 A du CGI est régularisée dans les conditions prévues à l'article 197 A du CGI et à
l'article 197 B du CGI, conformément au 2 du III de l’article 182 A ter du CGI. Elle est libératoire de l’impôt sur le revenu
pour la fraction nette imposable des gains qui n’excède pas la limite d’application du taux de 20 % (cf. II-B § 260 et suiv.).
150
Sur l'incidence sur les autres revenus et sur la contribution
salariale.
Ces dispositions n’ont pas pour effet de limiter les obligations déclaratives des
contribuables qui ne sont pas domiciliés fiscalement en France pour l’établissement de l’impôt sur le revenu sur leurs autres revenus et sont sans incidence sur les obligations relatives aux autres
impositions dues par ces contribuables.
Ainsi, lorsque les conditions d’assujettissement à la contribution salariale prévue à
l’article L. 137-14 du code de la sécurité sociale sont remplies et, en particulier, celle qui prévoit que le
bénéficiaire est rattaché à un régime français d’assurance maladie, les gains de source française provenant d’actions gratuites ou d’options sur titres réalisés par des personnes non domiciliées
fiscalement en France doivent être déclarés par ces personnes pour être soumis à cette contribution.
160
Application d'un taux majoré.
Lorsque les avantages ou gains sont réalisés par des personnes domiciliées dans un État ou
territoire non coopératif au sens de l'article 238-0 A du CGI, ils sont soumis à la retenue à la source à un taux majoré.
Le taux majoré est fixé à 50 % pour les avantages ou gains imposables entre le 1er
mars 2010 et le 31 décembre 2012. Ce taux est porté à 75 % pour les avantages et gains imposables à compter du 1er janvier 2013.
Cette retenue est libératoire de l'impôt sur le revenu et n'est pas
remboursable.
A. Dispositifs légaux d’actionnariat salarié imposés aux taux proportionnels
1. Actions gratuites attribuées jusqu'au 27 septembre 2012
170
La retenue à la source prévue à
l’article 182 A ter du CGI est libératoire de l’impôt sur le revenu lorsqu’elle est opérée sur les gains d’acquisition
d’actions gratuites soumis au taux proportionnel de 30 % prévu au 6 bis de l’article 200 A du CGI.
Par suite, l’impôt sur le revenu éventuellement dû par le salarié non domicilié en France sur
ses autres revenus de source française ne prend en compte ni ces gains de source française, ni la retenue à la source opérée sur ces gains, qui n’est pas imputable.
En cas d’erreur commise dans le calcul de la retenue à la source, les contribuables peuvent
cependant se trouver pénalisés du fait du caractère libératoire de la retenue.
Il est admis dans ce cas que le bénéficiaire peut demander le remboursement du trop perçu de
retenue à la source dans le cadre d’une réclamation contentieuse dans les délais prévues à l’article R*. 196-1 du livre
des procédures fiscales (BOI-CTX-PREA-10-40 au II-C § 250 et suiv.).
180
Par ailleurs, le contribuable bénéficiant de gains provenant d’actions gratuites soumis à une
retenue à la source au taux de 30 % peut opter « ex post » pour l’imposition à l’impôt sur le revenu selon les règles applicables aux traitements et salaires.
Pour exercer cette option, il doit déposer une déclaration d’ensemble des revenus au titre de
l’année de cession de ces titres au service des impôts des non-résidents en mentionnant dans la case permettant de les imposer selon les règles des traitements et salaires le montant total des gains
provenant d’acquisitions d’actions gratuites réalisés au cours de l’année.
Il pourra alors bénéficier du remboursement éventuel de l’excédent de retenue à la source dont
le montant est déterminé comme en matière d’options sur titres (cf. II-B-3 § 290 et suiv.).
2. Options sur titres attribuées jusqu'au 27 septembre 2012
a. Principe
190
En application du deuxième alinéa du 1 du III de
l’article 182 A ter du CGI, la retenue à la source opérée sur les gains de levée d’options sur titres attribuées jusqu'au
27 septembre 2012, imposés aux taux prévus au 6 de l’article 200 A du CGI (18 %, 30 % ou 41 %) n’est pas libératoire de
l’impôt sur le revenu mais s’impute sur le montant de l’impôt sur le revenu établi dans les conditions prévues à l’article 197 A
du CGI.
200
Ce renvoi à l’article
197 A du CGI qui précise les modalités d’imposition au barème progressif de l’impôt sur le revenu des revenus de source française des personnes domiciliées hors de France, ne remet pas en cause
l’application des taux proportionnels spécifiques aux gains de levée d’options sur titres ; il a simplement pour objet de prévoir l’obligation de déclarer ces gains à l’impôt sur le revenu.
210
Le bénéficiaire porte sur sa déclaration annuelle de revenus n°
2042 (CERFA n° 10330), disponible en ligne sur le site
www.impots.gouv.fr, le montant total des gains de source française provenant d’options sur titres imposés aux taux proportionnels réalisés au
cours de l’année ainsi que les autres revenus de source française dont il a disposé au cours de l’année.
La retenue à la source prélevée sur ces gains s’impute sur le montant de l’impôt sur le revenu
calculé sur l’ensemble des revenus de source française du contribuable.
220
Cette opération est donc, en règle générale, neutre pour le contribuable et ne conduit à aucun
prélèvement supplémentaire.
Toutefois, lorsque le montant total des gains réalisés au cours de l’année excède le seuil de
152 500 € prévu au 6 de l’article 200 A du CGI un supplément d’impôt sur le revenu sera constaté.
230
En outre, en cas d’erreur commise dans le calcul de la retenue à la source, la déclaration à
l’impôt sur le revenu des gains réalisés permet de corriger l’erreur éventuellement constatée. Le cas échéant, l’excédent de retenue à la source pourra être restitué.
b. Option « ex post » pour l’imposition selon les règles des traitements et salaires
240
Le bénéficiaire peut opter « ex post » pour l’imposition à l’impôt
sur le revenu selon les règles applicables aux traitements et salaires.
250
Cette option se matérialise sur la déclaration d’ensemble des revenus au titre de l’année de
cession des titres, déposée au service des impôts des non-résidents, par la mention, dans la case permettant de les imposer selon les règles des traitements et salaires, du montant total des gains
provenant de la levée d’options sur titres réalisés au cours de l’année.
L’impôt sur le revenu au barème progressif est alors établi dans les
conditions prévues à l’article 197 A du CGI.
Dans le cas où le montant de la retenue à la source excède le montant de l’impôt sur le
revenu ainsi calculé, cet excédent est remboursable dans les conditions prévues à l’article 197 B du CGI.
3. Bons de souscriptions de parts de créateurs d'entreprises
255
La retenue à la source prévue à
l’article 182 A ter du CGI est libératoire de l’impôt sur le revenu lorsqu’elle est opérée sur les gains de bons de
souscriptions de parts de créateurs d'entreprise (BSPCE), qui sont soumis aux taux proportionnels de 19 % ou 30 % (CGI, art.
163 bis G).
Par suite, l’impôt sur le revenu éventuellement dû par le salarié non domicilié en France
sur ses autres revenus de source française ne prend en compte ni ces gains de source française, ni la retenue à la source opérée sur ces gains, qui n’est pas imputable.
B. Gains imposés au tarif prévu pour les traitements et salaires
260
En application du 2 du III de
l’article 182 A ter du CGI, la retenue à la source calculée conformément au III de
l'article 182 A du CGI est régularisée dans les conditions prévues à
l'article 197 A du CGI et à l'article 197 B du CGI.
Sont concernés les avantages ou gains qui ont été soumis à la retenue à la source en
appliquant, de plein droit ou sur option du bénéficiaire, le barème de la retenue à la source prévue pour les traitements et salaires (BOI-IR-DOMIC-10-20-20-30),
c‘est-à-dire :
- les gains et avantages salariaux provenant de dispositifs innommés ou de plans non
qualifiés ;
- en matière d’options sur titres : le rabais excédentaire éventuellement constaté, le gain
de levée d’options attribuées jusqu'au 27 septembre 2012 lorsque le délai d’indisponibilité de quatre ans n’a pas été respecté ou, lorsque ce délai a été respecté, en cas d’option pour l’imposition à
la retenue à la source selon les traitements et salaires ; ainsi que le gain de levée d'option pour les options sur titres attribuées à compter du 28 septembre 2012 ;
- en matière d’actions gratuites : le gain d’acquisition des actions gratuites attribuées
jusqu'au 27 septembre 2012 lorsque la période d’indisponibilité de deux ans n’a pas été respectée ou, lorsque ce délai a été respecté, en cas d’option pour l’imposition à la retenue à la source selon
les traitements et salaires ; ainsi que le gain d'acquisition des actions gratuites attribuées à compter du 28 septembre 2012.
1. Caractère partiellement libératoire de la retenue à la source
270
Dans ces situations, la retenue à la source est libératoire de l’impôt sur le revenu pour la
fraction nette imposable des gains et avantages salariaux qui n’excède pas la limite d’application du taux de 20 % (taux réduit à 14,4 % pour les revenus trouvant leur source dans les départements
d’outre-mer) prévue au III de l’article 182 A du CGI.
Seule la fraction nette imposable de ces revenus qui excède la limite susvisée est prise en
compte pour le calcul de l’impôt sur le revenu et la retenue correspondante est imputable sur l’impôt dû.
2. Régularisation de la retenue à la source
280
Afin d’éviter qu’une même personne ne bénéficie des taux les plus bas de la retenue à la
source perçue au tarif prévu au III de l’article 182 A du CGI, la situation du contribuable est régularisée, s’il y a lieu, par
voie de rôle.
En pratique, la régularisation concerne essentiellement les gains réalisés au cours de
l’année en cas de pluralité de débiteurs, par exemple si des titres provenant d’une même attribution ont été transférés d’un établissement à un autre ou si la personne a également perçu d’autres
revenus relevant du tarif prévu au III de l’article 182 A du CGI (par exemple des salaires ou des pensions).
3. Imputation et restitution de la retenue à la source
290
Le bénéficiaire domicilié hors de France porte sur sa déclaration annuelle de revenus n°
2042 (CERFA n° 10330), disponible en ligne sur le site
www.impots.gouv.fr, la fraction du montant des gains de source française provenant de dispositifs d’actionnariat salarié qui a été imposée au
taux de 20 % (14,4 % dans les DOM) au cours de l’année ainsi que ses autres revenus de source française dont il a disposé au cours de l’année.
La retenue à la source au taux de 20 % (ou 14,4 %) prélevée sur ces gains n’est pas déduite
du montant des gains déclarés mais elle s’impute sur le montant de l’impôt sur le revenu calculé sur l’ensemble des revenus de source française du contribuable.
300
En application de
l’article 197 A du CGI, l’impôt sur le revenu dû par les contribuables domiciliés hors de France est alors calculé en
appliquant le barème progressif de l’impôt sur le revenu de droit commun avec un taux minimum de 20 % (14,4 % dans les DOM).
Toutefois, ce taux minimum n’est pas applicable si le contribuable démontre que l'impôt
français sur son revenu global serait inférieur à celui résultant de l'application de ce taux minimum de 20 %.
Lorsque le contribuable justifie que le taux de l'impôt français sur l'ensemble de ses
revenus de source française ou étrangère serait inférieur à ce minima, ce taux est applicable à ses revenus de source française.
310
L’excédent éventuel de retenue à la source est remboursable dans les conditions prévues à
l’article 197 B du CGI.
320
Dans l’hypothèse où le contribuable domicilié hors de France a reçu au cours de l’année des
traitements, salaires ou pensions soumis à la retenue à la source prévue à l’article 182 A du CGI et régularisée dans les
conditions prévues à l'article 197 A du CGI et à
l'article 197 B du CGI, il convient d’en tenir compte pour la mise en œuvre de ces dispositions.
330
Pour plus de précisions sur les modalités d’application des dispositions de
l'article 197 A du CGI et de l'article 197 B du CGI
et des modalités d’imputation de la retenue à la source sur les salaires, il convient de se reporter au IV § 220 et suivants du
BOI-IR-DOMIC-10-20-20-20.
III. Incidence des conventions internationales
340
Les gains et avantages salariaux, de source française, provenant des dispositifs légaux ou
non d’actionnariat salarié dont bénéficient des personnes domiciliées hors de France et résidentes des États ou territoires liés à la France par une convention fiscale au moment du fait générateur de
la retenue ne sont imposables à l’impôt sur le revenu et, le cas échéant, à la retenue à la source prévue à l’article 182 A
ter du CGI en France que si la convention ne s’y oppose pas.
(350 à 420) | Bulletin officiel des finances publiques - impôts | BOI-IR-DOMIC-10-20-20-40 | https://bofip.impots.gouv.fr/bofip/3923-PGP.html/identifiant=BOI-IR-DOMIC-10-20-20-40-20170306 | 2017-03-06 00:00:00 | aa2ada5d1a3ddc69f2915a31444687c7082760ccf3dd30f0b10bc184379d2da8 | [
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] |
1
On entend par actes judiciaires ceux qui émanent de l'autorité judiciaire ou des greffes des
tribunaux et spécialement ceux qui sont faits au cours d'un litige porté devant les tribunaux et sous la surveillance directe ou indirecte du juge.
Ils se différencient des actes extrajudiciaires qui, s'ils se rattachent également à
l'application de la justice, sont faits en dehors de la présence du juge et sans sa participation.
I. Décisions des juridictions de l'ordre judiciaire
A. Définition
10
Les décisions des juridictions de l'ordre judiciaire -ou décisions judiciaires- concernent les
instances en matière civile, commerciale ou pénale. Ces juridictions sont, essentiellement, les tribunaux d'instance et de grande instance, les tribunaux paritaires des baux ruraux, les tribunaux
correctionnels, les tribunaux de commerce, les cours d'appel, les cours d'assises, la Cour de cassation.
B. Régime fiscal
1. Principe : exonération des droits d'enregistrement
20
Sauf lorsqu'elles donnent ouverture à un droit proportionnel ou progressif, les décisions des
juridictions de l'ordre judiciaire -y compris celles rendues par les juridictions d'Alsace-Lorraine- ne sont passibles d'aucun droit d'enregistrement,
(CGI, art. 1089 A).
Ces décisions sont dispensées de la formalité d'enregistrement.
30
En outre, il est précisé que toutes les décisions judiciaires sont exclues du champ
d'application de la formalité fusionnée .
2. Cas d'application des droits proportionnels ou progressifs
a. Champ d'application
40
Les décisions judiciaires passibles d'un droit proportionnel ou progressif sont celles qui
forment le titre d'une convention assujettie à un tel droit en raison de son objet, notamment :
- mutation à titre onéreux d'immeuble ou de droit réel immobilier, de fonds de commerce ou de
clientèle ou convention assimilée visée à l'article 720 du CGI, du droit à un bail ou au bénéfice d'une promesse de bail portant
sur tout ou partie d'immeubles ;
- cessions d'actions ou de parts sociales ;
Le droit proportionnel d'enregistrement prévu à
l'article 726, 1° du CGI portant sur les
cessions d'actions constatées par un acte est dû sur les jugements qui opèrent par leurs seules dispositions un transfert de propriété d'actions ou de parts sociales. Tel est notamment le cas de
l'arrêt ayant attribué, pour paiement d'un certain prix, les actions qui avaient été données en gage au créancier impayé
(Cass. Com. 25 janvier
2000, n°
97-178431, Bull. IV, n° 21, p.
17).
Dans l'espèce jugée, un établissement bancaire avait obtenu, par un arrêt de cour d'appel,
l'attribution judiciaire d'actions données en nantissement par son débiteur en garantie du prêt qu'il lui avait accordé. Cette décision, constitutive d'une dation en paiement, opérait ainsi le
transfert de propriété des actions en cause.
Dès lors, et dans la mesure où l'effet translatif de la dation en paiement entraîne
l'exigibilité des droits de mutation à titre onéreux, la Cour Suprême en déduit que les conditions d'assujettissement de la décision judiciaire au droit proportionnel prévu à
l'article 726, 1° du
CGI sont réunies.
Le principe qui se dégage de l'arrêt a une portée générale et vaut pour toutes les
décisions judiciaires prononçant l'attribution d'un bien au créancier en paiement d'une dette garantie par une sûreté réelle.
- cession de participations dans des personnes morales à prépondérance immobilière au sens de
l’article 726-I-2° dernier alinéa du CGI ;
- cession d'office public ou ministériel ;
- adjudication publique de biens meubles incorporels ou corporels visés à
l'article
733 du CGI ;
- partage ou homologation d'un partage. Il est toutefois précisé que les jugements qui
homologuent une convention prévoyant la liquidation du régime matrimonial des époux n'ont pas à être présentés à l'enregistrement lorsque l'une des parties bénéficie de l'aide juridictionnelle.
- formation, prorogation, transformation ou dissolution d'une société, augmentation,
amortissement ou réduction de son capital lorsque ces opérations demeurent soumises à un droit proportionnel ;
- mutation de jouissance à vie ou à durée illimitée d'immeuble, de fonds de commerce ou de
clientèle ;
- mutation à titre gratuit (donation, reconnaissance de don manuel).
b. Régime fiscal
50
Conformément aux dispositions de
l'article 635-2-1° du CGI, les décisions judiciaires qui donnent ouverture à un droit proportionnel ou progressif sont soumises,
dans le mois de leur date, à la formalité de l'enregistrement et assujetties au droit proportionnel ou progressif selon la nature juridique des conventions qu'elles constatent.
60
Les décisions judiciaires soumises au droit proportionnel ou progressif peuvent aussi être
soumises à la publicité foncière. C'est le cas des décisions constitutives, translatives, déclaratives ou extinctives de droits immobiliers.
70
Étant exclues de la formalité fusionnée, l'enregistrement est donné isolément à ces décisions.
En cette matière, la double formalité est donc la règle . Cependant, malgré le maintien de la double formalité, la fusion des droits d’enregistrement et de la taxe de publicité foncière étant
effective, une perception unique est opérée à l'occasion de l'enregistrement.
Il en résulte que lors de la présentation de l'acte à la conservation des hypothèques, seul le
salaire du conservateur (auquel se substitue une contribution de sécurité immobilière à compter du 1er janvier 2013) est perçu.
c. Recouvrement des droits
80
Lorsqu'une décision judiciaire donne ouverture à un droit proportionnel ou progressif, le
secrétaire-greffier est tenu de remettre la minute de la décision au comptable public de sa résidence avant l’expiration du délai imparti pour la formalité, c’est-à-dire avant l'expiration du délai
d’un mois qui suit la date de la décision. Toutefois, pour permettre au comptable public de procéder au recouvrement dans le délai le plus bref, il est instamment recommandé au secrétaire-greffier
d’effectuer ce dépôt dans les quinze jours de la décision au plus tard.
Chaque transmission donne lieu à la remise d'un bordereau en double exemplaire, dont l'un est
renvoyé au secrétariat de la juridiction pour valoir accusé de réception.
Dès réception de la décision, le comptable de la DGFIP liquide les droits exigibles et avise
le redevable.
Si les droits sont payés dans le délai imparti pour la formalité (un mois à compter de la date
de la décision judiciaire), le comptable de la DGFIP exécute la formalité et porte la quittance de l'enregistrement sur la minute de la décision qu'il renvoie au secrétaire-greffier.
90
À défaut de paiement des droits dans le délai visé ci-avant, le redevable encourt une taxation
d'office, sous réserve de la procédure de régularisation prévue à l'article L. 67 du
LPF. La minute est alors renvoyée au secrétaire-greffier. Lorsque les droits sont réglés, le greffier en est avisé et
doit présenter à nouveau la minute de la décision sur laquelle est portée la mention d'enregistrement.
L'extrait d'acte prévu au dernier alinéa de
l'article
860
du
CGI est rédigé par le comptable public.
Il est rappelé qu'en application de
l'article
862
du
CGI aucun extrait, aucune copie ou expédition, ne peut être délivré avant que la formalité n'ait été exécutée. Toutefois, cette interdiction ne s'applique pas aux actes qui se signifient à partie
ou par affiches et proclamations ainsi qu'aux copies exécutoires des jugements de divorce rendus en application de l'article 232 du code
civil (divorce par consentement mutuel).
100
L'appel ne met pas obstacle à l'exigibilité immédiate des droits dus sur les décisions
judiciaires, mais la perception effectuée sur ces décisions est susceptible d'être révisée ultérieurement si le jugement est annulé ou réformé par une décision passée en force de chose jugée.
110
Par ailleurs, les parties sont solidaires vis à vis du Trésor pour le paiement des droits
(CGI, art. 1707).
110
Sur les conditions matérielles d’exécution de la formalité à l’égard des actes des greffiers,
cf.BOI-ENR-DG-40-10-20-10-II-B-1-b .
II. Décisions des juridictions répressives
A. Application d'un droit fixe ou d'une taxe fixe
130
Les décisions des juridictions répressives, à l'exception de celles qui ne statuent que sur
les intérêts civils, sont soumises à un droit fixe de procédure dû par chaque condamné
(CGI,
art.
1018-A).
140
Les décisions rendues sur le fond s'entendent des jugements et arrêts de cours et tribunaux
qui statuent sur l'action publique et qui ont pour effet, si aucune voie de recours n'est ouverte ou n'est exercée, de mettre fin à la procédure.
150
Par ailleurs, le montant du droit fixe de procédure pour les décisions des tribunaux
correctionnels, est majoré si le condamné n'a pas comparu personnellement, dès lors que la citation a été délivrée à personne ou qu'il est établi que le prévenu a eu connaissance de la citation, sauf
s'il est jugé en son absence dans les conditions prévues par les premier et deuxième alinéas de l'article 411 du code de procédure
pénale. Cette majoration ne s'applique pas si le condamné s'acquitte volontairement du montant du droit fixe de procédure dans un délai d'un mois à compter de la date où il a eu connaissance de la
décision.
160
Conformément aux
articles
L. 269-1 du code de justice militaire et 1018 A bis du CGI, le droit fixe de procédure s'applique aux décisions des
juridictions des forces armées.
170
Le droit fixe de procédure n'est pas dû :
- lorsque les juridictions statuent uniquement sur les intérêts civils ;
- lorsque le condamné est mineur (CGI, art. 1018 A).
B. Recouvrement du droit fixe de procédure
180
Le droit fixe de procédure est recouvré sur chaque condamné comme en matière d'amendes et de
condamnations pécuniaires par les comptables publics. Les personnes condamnées pour un même crime ou pour un même délit sont tenues solidairement au paiement des droits fixes de procédure.
Ce droit est aussi recouvré, comme en matière criminelle ou correctionnelle, en cas de
décision de non-lieu ou de relaxe sur la partie civile qui a mis en mouvement l'action publique.
190
Le recouvrement du droit fixe de procédure et des amendes pénales est garanti, d'une part, par
le privilège général sur les meubles prévu à
l'article
1920 du CGI d'autre part, par l'hypothèque légale du Trésor prévue à l'article 1929 ter du
CGI.
III. Décisions des juridictions de l'ordre administratif
200
Les jugements des tribunaux administratifs, les arrêts de cours administratives d'appel et les
arrêts du Conseil d'État ne sont soumis à aucune imposition.
IV. Décisions administratives exonérées
A. Actes de procédure
210
Les actes de procédure, y compris les actes des techniciens nommés en justice ne sont soumis à
aucun droit.
B. Actes de greffe
220
Les actes des secrétariats des juridictions judiciaires et administratives ne sont pas soumis
au droit d'enregistrement, ni à toute autre taxe prévue par le code général des impôts (CGI, art. 1089
B).
230
Toutefois, pour les actes portant acceptation ou répudiation de succession, legs ou
communauté, les certificats de propriété, les déclarations de command après vente d'immeubles, les secrétaires-greffiers doivent adresser au comptable de la DGFIP de leur résidence, et au fur et à
mesure qu'ils les reçoivent, une copie de ces actes.
La délivrance d'ampliations d'actes ou de décisions de justice est, en principe, exempte de
frais. | Bulletin officiel des finances publiques - impôts | BOI-ENR-DG-20-30-10 | https://bofip.impots.gouv.fr/bofip/418-PGP.html/identifiant=BOI-ENR-DG-20-30-10-20120912 | 2012-09-12 00:00:00 | a4e61dd98f8be04221c59ca61e7292fcc4f30d2105b667a3cb671d9cd4a6cde8 | [
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] |
I. Base de la déduction au titre de l'amortissement
1
L'article 2 novodecies de l'annexe III au CGI précise l'assiette de la déduction.
La base d'amortissement est en principe constituée par le prix d'acquisition ou de revient
global du logement, y compris la fraction qui se rapporte aux dépendances immédiates et nécessaires telles que les emplacements de stationnement.
Toutefois, lorsque le garage ou l'emplacement de stationnement fait l'objet d'un bail distinct,
dans les conditions énoncées au BOI-RFPI-SPEC-20-10-20-10, n° 130), la fraction du prix global d'acquisition ou du prix de revient correspondant à ce garage ou à cet
emplacement est exclue de la base amortissable. De même, les frais d'acquisition doivent faire l'objet d'une répartition entre d'une part, les frais afférents à l'acquisition du logement et de ses
dépendances entrant dans la base de la déduction et, d'autre part, les frais afférents à l'acquisition du garage ou de la place de stationnement, exclus de cette base.
Lorsque le garage ou l'emplacement de stationnement ne peut pas faire l'objet d'un bail
distinct, ce dernier n'étant pas physiquement séparé du logement ou de ses dépendances (cas de l'habitat individuel notamment), les règles de droit commun sont applicables : la base amortissable ne
fait l'objet d'aucune réfaction au titre du garage ou de l'emplacement de stationnement.
A. Immeubles acquis neufs ou en l'état futur d'achèvement
10
La déduction est calculée sur le prix d'acquisition majoré des frais afférents à l'acquisition :
honoraires de notaire, commissions versées aux intermédiaires, droits de timbre, taxe sur la valeur ajoutée, droits d'enregistrement, le cas échéant, et taxe de publicité foncière.
20
Lorsque les investissements sont réalisés par une société civile de placement immobilier (SCPI),
dont la gérance est confiée à une société de gestion, la partie de la rémunération de cette société destinée à couvrir les frais de recherche des investissements et usuellement fixée à 5 % du montant
des souscriptions, peut être considérée comme une commission versée à un intermédiaire pour l'application de ce dispositif.
En revanche, ne sont pas comprises dans la base de la déduction :
- la fraction de la rémunération destinée à couvrir les frais de collecte, qui s'élève
également, de façon générale, à 5 % du montant des souscriptions puisqu'elle n'est pas directement liée à l'acquisition de biens immobiliers ;
- la rémunération annuelle de la société de gestion, destinée à couvrir les opérations de
gestion administrative de la société (administration générale, information des associés, distribution des revenus) et de gestion du patrimoine (recouvrement des loyers, surveillance et entretien pour
assurer le maintien en bon état des immeubles). Cette rémunération est le plus souvent fixée en pourcentage des recettes brutes de la SCPI.
B. Immeubles acquis inachevés
30
La déduction est calculée sur :
- le prix d'acquisition du local inachevé majoré des frais afférents à cette acquisition
définis ci-dessus, au I-A-1, n° 10 ;
- le montant des travaux d'achèvement de la construction, y compris les travaux d'aménagement
intérieur que le contribuable réalise ou fait réaliser dès lors qu'ils ont pour objet de rendre habitable un logement neuf et qu'ils peuvent être regardés comme indissociables de l'opération de
construction.
C. Immeubles que le contribuable fait construire
1. Principe
40
La base de la déduction au titre de l'amortissement est déterminée, pour les logements que le
contribuable fait construire, à la date d'achèvement des travaux de construction. Elle comprend :
- le prix d'acquisition du terrain nu ou, en cas d'acquisition à titre gratuit, la valeur pour
laquelle le terrain nu est entré dans le patrimoine du contribuable, même si l'acquisition est antérieure au 1er janvier 1999, augmenté des frais afférents à cette acquisition définis au I-A-1, n° 10
. Aucun correctif prenant en compte l'érosion monétaire ou la durée de détention du terrain n'est appliqué sur ce prix ou cette valeur ;
- le prix payé pour la construction du logement : frais d'architecte, prix d'achat des
matériaux, mémoires des entrepreneurs, salaires versés aux ouvriers et charges sociales y afférentes et autres frais généraux engagés pour la construction qui ne constituent pas des charges
déductibles des revenus fonciers. Entrent dans cette dernière catégorie les impôts, taxes ou redevances qui constituent un élément du prix de revient de l'immeuble. Pour une liste non limitative de
ces contributions, se reporter au BOI-RFPI-BASE-20-50, II-C. Le travail personnellement effectué par le contribuable n'est pas pris en compte ;
- le prix payé pour l'installation des équipements initiaux du logement (équipement sanitaire,
chauffage,...).
50
Sont en revanche exclus de cette base, la valeur d'acquisition ou le prix de revient des
constructions existantes ainsi que les frais de démolition de ces constructions. Si ces constructions ont été acquises en même temps que leur terrain d'assiette, les frais d'acquisition doivent faire
l'objet d'une répartition entre, d'une part, les frais afférents à l'acquisition du terrain nu entrant dans la base de la déduction et, d'autre part, les frais afférents à l'acquisition de l'immeuble
destiné à être démoli, exclus de cette base.
2. Cas particuliers
a. Additions de construction
60
Les travaux d'addition de construction réalisés sur un immeuble existant autres que les
travaux d'agrandissement visés infra au I-D-1-a peuvent entrer dans le champ de la déduction au titre de l'amortissement lorsque les conditions prévues au
BOI-RFPI-SPEC-20-10-20-10, II-D-5-b-1° sont réunies.
La base de la déduction est différente selon que la construction initiale est placée ou non
sous le régime de la déduction au titre de l'amortissement :
- la construction initiale n'est pas placée sous le régime de la déduction au titre de
l'amortissement. Dans ce cas, la déduction est calculée sur :
le prix payé pour l'addition de construction tel que défini ci-dessus pour les immeubles que le contribuable fait
construire ;
une quote-part du prix ou de la valeur d'acquisition du terrain d'assiette de l'ensemble de l'immeuble déterminée en
multipliant le prix ou la valeur totale d'acquisition du terrain nu par le rapport existant entre la surface hors œuvre nette des locaux nouvellement construits et la surface hors œuvre nette de
l'ensemble de l'immeuble, après addition de construction ;
le cas échéant, une quote-part, déterminée selon les mêmes modalités, du prix ou de la valeur d'acquisition de la
parcelle de terrain supplémentaire acquise en vue de permettre l'addition de construction. Cette parcelle est retenue dans la limite du terrain d'assiette de la nouvelle construction et de ses
dépendances immédiates et nécessaires (garages, parking, cours, voies d'accès,...) ou de la superficie nécessaire prévue par les règlements d'urbanisme pour l'édification des nouvelles constructions.
- la construction initiale est placée sous le régime de la déduction au titre de
l'amortissement prévue au f ou au g du 1° du I de l'article 31 du CGI. La base de la déduction afférente à l'addition de
construction se limite alors :
au prix payé pour l'addition de construction ;
majoré, lorsqu'il y a lieu, du prix ou de la valeur d'acquisition de la parcelle de terrain supplémentaire acquise en vue
de permettre l'addition de construction, retenue dans la limite précitée.
b. Construction sur sol d'autrui : bail à construction et emphytéose
70
La base de la déduction au titre de l'amortissement dont peut bénéficier le propriétaire des
constructions réalisées sur le sol d'autrui ne comprend que le prix payé pour la construction du logement. La valeur du terrain n'est pas prise en compte dès lors que le contribuable n'en est pas
propriétaire à la date d'achèvement des constructions (voir sur ce point: BOI-RFPI-SPEC-20-10-20-10, II-D-5-b-2°)..
En revanche, lorsque le propriétaire du logement construit sur le sol d'autrui acquiert le
terrain d'assiette avant la date d'achèvement des constructions, le prix d'acquisition du terrain ou, en cas d'acquisition à titre gratuit, la valeur pour laquelle le terrain est entré dans le
patrimoine du contribuable sont compris dans la base amortissable.
D. Locaux que le contribuable acquiert en vue de les transformer en logements
80
La base de la déduction est constituée :
- d'une part, du prix d'acquisition du local majoré des frais afférents à l'acquisition :
honoraires de notaire, commissions versées aux intermédiaires, droits de timbre et droits de mutation à titre onéreux (taxe de publicité foncière et droits d'enregistrement) ;
- d'autre part, du montant des travaux de transformation en logement définis au
3° de l'article 2 novodecies de l'annexe III au CGI : travaux de reconstruction, d'agrandissement, de
réparation et d'amélioration ayant pour effet de rendre habitables des locaux qui ne l'étaient pas auparavant.
La base de la déduction au titre de l'amortissement s'apprécie, pour les locaux que le
contribuable acquiert en vue des les transformer en logements, à la date d'achèvement des travaux de transformation. Il s'ensuit que les travaux de reconstruction et d'agrandissement réalisés
postérieurement à l'achèvement des travaux de transformation en logement ne sont pas compris dans la base amortissable mais ouvrent droit à la déduction au titre de l'amortissement spécifique aux
dépenses de reconstruction et d'agrandissement (voir BOI-RFPI-SPEC-20-10-20-50, I). La même règle s'applique aux travaux d'amélioration (voir BOI-RFPI-SPEC-20-10-20-50,
II).
Lorsque l'opération de transformation porte sur un immeuble mixte (voir
BOI-RFPI-SPEC-20-10-20-10, II-6-a-2°-b°), la base de la déduction comprendra :
- la fraction, évaluée par le contribuable sous le contrôle de l'administration, du prix
d'acquisition du local et des frais afférents à cette acquisition correspondant aux seuls locaux affectés à un usage autre que l'habitation et à partir desquels il y a création de logements pouvant
faire l'objet d'une utilisation distincte ;
- les travaux de transformation réalisés sur lesdits locaux ;
- la quote-part des travaux réalisés sur les parties communes à condition qu'ils soient
indissociables de l'opération de transformation de ces locaux.
1. Nature des travaux
a. Travaux de reconstruction et d'agrandissement
90
Ces travaux s'entendent normalement de ceux qui ont pour effet d'apporter une modification
importante au gros-œuvre de locaux existants, des travaux d'aménagement interne qui par leur importance équivalent à une reconstruction ou encore de ceux qui ont pour effet d'accroître le volume ou la
surface habitable de locaux existants. D'une manière plus générale, la jurisprudence assimile à une reconstruction les travaux qui comportent la création de nouveaux locaux d'habitation dans des
locaux précédemment affectés à un autre usage.
Remarque : Pour plus de précisions, voir
BOI-RFPI-BASE-20-30-10, C.
b. Travaux de réparation
100
Il s'agit des travaux ayant pour objet de remettre un immeuble en bon état et d'en permettre
un usage normal sans en modifier la consistance, l'agencement ou l'équipement initial (cf. BOI-RFPI-BASE-20-30-10, A).
La prise en compte de ces dépenses pour le calcul de la déduction au titre de l'amortissement
suppose que les travaux concernés participent réellement à l'opération de transformation des locaux, c'est-à-dire qu'ils soient indissociables de celle-ci. Tel est le cas par exemple des travaux
d'électricité et de plomberie destinés à rendre l'immeuble habitable.
A l'inverse, les dépenses de réparation dissociables de l'opération de transformation, telle
la réfection de la toiture d'un immeuble vétuste qui aurait dû être effectuée indépendamment de la transformation des locaux en logement, n'ont pas à être prises en compte pour le calcul de la
déduction au titre de l'amortissement. Ces dépenses restent déductibles des revenus fonciers dans les conditions de droit commun.
Remarque : Pour plus de détails, voir éléments de jurisprudence dans
le BOI-RFPI-BASE-20-30-20, D.
c. Travaux d'amélioration
110
Ce sont ceux qui ont pour objet d'apporter à un immeuble un équipement ou un élément de
confort nouveau ou mieux adapté aux conditions modernes de vie, sans modifier cependant la structure de cet immeuble.
Il est rappelé que les dépenses d'amélioration réalisées dans un local qui n'est pas affecté à
l'habitation au moment de l'exécution des travaux ne sont pas normalement déductibles des revenus fonciers (CGI, art. 31-I-1°-b).
Par exception à ce principe, la loi permet la déduction des dépenses d'amélioration afférentes aux locaux professionnels et commerciaux destinées à faciliter l'accueil des personnes handicapées ou à
protéger les locaux des effets de l'amiante, à l'exclusion des frais correspondant à des travaux de construction, de reconstruction ou d'agrandissement
(CGI, art. 31-I-1°b bis).
Dès lors, il convient de procéder à la distinction suivante :
- dépenses d'amélioration afférentes aux locaux professionnels et commerciaux destinées à
faciliter l'accueil des personnes handicapées ou à protéger les locaux des effets de l'amiante. Elles restent déductibles au titre de l'année de leur paiement et sont donc exclues de la base de calcul
de la déduction au titre de l'amortissement. Il n'en va différemment que lorsque les travaux réalisés à l'occasion de la transformation correspondent à des travaux de reconstruction ou
d'agrandissement ou sont indissociables de tels travaux (voir BOI-RFPI-BASE-20-30-10).
- autres dépenses d'amélioration : ces dépenses doivent normalement être prises en compte pour
le calcul de la déduction au titre de l'amortissement.
2. Montant des dépenses prises en compte
120
Le montant des travaux de transformation ainsi définis s'entend notamment des frais
d'architecte, du prix d'achat des matériaux, des mémoires des entrepreneurs, des salaires versés aux ouvriers et des charges sociales y afférentes et autres frais généraux engagés pour la
transformation qui ne constituent pas des charges déductibles des revenus fonciers. Le travail personnel du contribuable n'est pas pris en compte.
II. Point de départ de la période d'amortissement
A. Immeubles acquis neufs ou réhabilités
130
La période d'amortissement a pour point de départ le premier jour du mois de l'acquisition du
logement.
B. Immeubles acquis en l'état futur d'achèvement, inachevé ou que le contribuable fait construire
140
La période d'amortissement a pour point de départ le premier jour du mois de l'achèvement du
logement.
Pour déterminer la date d'achèvement du logement ouvrant droit à la déduction au titre de
l'amortissement, il convient de se référer aux conditions d'application de l'exonération temporaire de taxe foncière sur les propriétés bâties pour les diverses catégories de constructions nouvelles,
reconstructions et additions de construction (BOI-IF-TFB-10-60-10-20, II).
Selon une jurisprudence constante du Conseil d'Etat, un logement est considéré comme achevé
lorsque l'état d'avancement des travaux en permet une utilisation effective, c'est-à-dire lorsque les locaux sont habitables. Tel est le cas, notamment, lorsque le gros œuvre, la maçonnerie, la
couverture, les sols et les plâtres intérieurs sont terminés et les portes extérieures et fenêtres posées, alors même que certains aménagements d'importance secondaire et ne faisant pas obstacle à
l'installation de l'occupant resteraient à effectuer (exemple : pose de papiers peints ou de moquette).
Dans les immeubles collectifs, l'état d'avancement des travaux s'apprécie distinctement pour
chaque appartement et non globalement à la date d'achèvement des parties communes.
C. Locaux transformés en logements
150
La période d'amortissement a pour point de départ le premier jour du mois de l'achèvement des
travaux de transformation. En ce qui concerne la notion d'achèvement à prendre en compte, voir ci-dessus II-B.
III. Taux de la déduction
160
La déduction au titre de l'amortissement est pratiquée pendant neuf ans. Elle est égale à 8 %
de la base définie ci-dessus au I les cinq premières années et à 2,5 % de cette base les quatre années suivantes.
170
A l'issue de cette période de neuf ans, et en cas de poursuite de reconduction ou de
renouvellement du contrat de location avec le même locataire, le contribuable peut continuer à bénéficier par période de trois ans et dans la limite de six ans, d'une déduction au titre de
l'amortissement au taux de 2,5 %, dès lors que la condition de loyer reste remplie. Cette prorogation est applicable alors même que les ressources dudit locataire auraient dépassé le montant du
plafond prévu par l'article 2 terdecies de l'annexe III au CGI.
Il en est de même en cas de changement de titulaire du bail si les conditions de loyer et de
ressources du locataire sont toutes deux remplies.
180
Le total des déductions représente donc 50%, 57,5% ou 65% de la valeur du logement selon que
le contribuable n'a pas prolongé son engagement, l'a prolongé pour une seule période triennale ou l'a prolongé pour deux périodes triennales.
IV. Calcul de l'annuité déductible
190
L'article 2
vicies de l'annexe III au CGI prévoit les modalités de calcul de l'annuité déductible.
Lorsque le point de départ de la période d'amortissement a lieu après le 31 janvier de l'année
d'imposition, les première et dernière annuités d'amortissement sont réduites prorata temporis. Il en est de même la sixième année compte tenu de la baisse de 8 % à 2,5 % du taux de la déduction, et
le cas échéant, l'année de reprise de l'engagement par le conjoint survivant. Cette réduction s'effectue selon les modalités suivantes.
200
Pour la première année, la déduction calculée sur les bases d'amortissement précisées au I est
admise dans la proportion existant entre, d'une part, le nombre de mois décompté à partir de celui, selon le cas, de l'achèvement de l'immeuble ou de son acquisition si elle est postérieure, de
l'achèvement des travaux de transformation du local en logement ou encore de l'achèvement des travaux de reconstruction, d'agrandissement ou d'amélioration jusqu'à la fin de l'année et, d'autre part,
le nombre douze.
210
Lorsque la déduction au titre de l'amortissement, prorogée ou non, prend fin en cours d'année,
elle est admise dans la proportion existant entre, d'une part, le nombre entier de mois compris entre le 1er janvier et le premier jour du mois au cours duquel expire l'annuité d'amortissement et,
d'autre part, le nombre douze.
220
Lorsque le taux d'amortissement est réduit de 8 % à 2,5 % en cours d'année, chaque période est
décomptée selon les modalités définies ci-dessus. Il en est de même l'année de reprise de l'engagement par le conjoint survivant (BOI-RFPI-SPEC-20-10-20-30, III, n° 120).
Exemple : Un contribuable acquiert un logement neuf le 20 septembre N. La base
de la déduction au titre de l'amortissement s'élève à 100 000 €. Les déductions opérées sont les suivantes :
- N (première année) : 100 000 X 8 % X 4/12 = 2 667 €
- N+1 à N+4 : 100 000 X 8 % = 8 000 €
- N+5 (sixième année) [100 000 X 8 % X 8/12] + [100 000 X 2,5% X 4/12] = 6 167 €
- N+6 à N+8 : 100 000 X 2,5 % = 2 500 €
- N+9 (dixième année) : 100 000 X 2,5 % X 8/12 = 1 666 €
Total des déductions effectuées : 2 667 € + (4 x 8 000 €) + 6 167 € + (3 x 2 500 €) + 1 666 € =
50 000 €, soit 50 % du prix d'acquisition du bien.
Dans le cas où, à l'issue de cette période de neuf ans, le contribuable continue à bénéficier de
la déduction au titre de l'amortissement pour une période de 3 ans, les déductions opérées sont les suivantes :
- de N à N+8 : idem que ci-dessus
- N+9 à N+11 : 100 000 x 2,5 % = 2 500 €
- N+12 : 100 000 x 2,5% x 8/12 = 1 666 €.
Total des déduction effectuées : 2 667€ + (4 x 8 000 €) + 6 167 € + (6 x 2 500 €) + 1666 € =
57 500 €, soit 57,5 % du prix d'acquisition du bien. | Bulletin officiel des finances publiques - impôts | BOI-RFPI-SPEC-20-10-20-40 | https://bofip.impots.gouv.fr/bofip/4244-PGP.html/identifiant=BOI-RFPI-SPEC-20-10-20-40-20120912 | 2012-09-12 00:00:00 | e057c0a3570ceb59073afcb28abf3e98848645b7661bcce67719fd46194a7cc2 | [
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] |
1
Une convention en vue d'éviter les doubles impositions et de prévenir l'évasion et la fraude
fiscales en matière d'impôts sur le revenu a été signée le 3 mars 1995 à Paris entre le gouvernement de la République française et le gouvernement du Japon. Elle est assortie d'un protocole formant
partie intégrante de la convention.
La
loi n° 95-1404 du 30
décembre 1995 (J.O n° 1 du 2 janvier 1996, p. 6) a autorisé l'approbation de cette convention du côté français qui a été publiée par le
décret n° 96-408 du 13 mai
1996 (J.O n° 114 du 16 mai 1996 p. 7387).
La présente convention est entrée en vigueur le 24 mars 1996.
L'article 30 de la convention prévoit que les stipulations qu'elle comporte s'appliquent :
-en ce qui concerne les impôts perçus par voie de retenue à la source, aux sommes imposables à
compter du 1er janvier 1997 ;
- en ce qui concerne les impôts sur le revenu qui ne sont pas perçus par voie de retenue à la source, aux revenus afférents, selon le cas, à toute année civile ou à tout exercice commençant à compter
du 1er janvier 1997 ;
- en ce qui concerne les autres impôts, aux impositions dont le fait générateur est intervenu à compter du 1er janvier 1997.
La convention entre le Gouvernement de la République française et le Gouvernement du Japon en
vue d'éviter les doubles impositions en matière d'impôts sur le revenu, signée )à Paris le 27 novembre 1964, et amendée par l'avenant signé à Paris le 10 mars 1981, a cessé d'être en vigueur, et ses
dispositions ont cessé de s'appliquer, en ce qui concerne les impositions auxquelles s'applique la convention signée le 3 mars 1995, conformément aux dispositions ci-dessous..
10
La France et le Japon ont signé le 11 janvier 2007 un avenant modifiant la convention du 3 mars
1995. Il est assorti d'un échange de lettres formant partie intégrante de l'avenant.
La
loi n° 2007-1484 du 18
octobre 2007 (J.O n° 243 du 19 octobre 2007, p. 17217) a autorisé l'approbation de cet avenant qui a été publié par le
décret n° 2007-1675 du 23
novembre 2007 (J.O n° 277 du 29 novembre 2007, p. 19387).
Cet avenant est entré en vigueur le 1er décembre 2007.
L'article 21 de l'avenant prévoit que les stipulations qu'il comporte s'appliquent pour la
première fois en France:
- en ce qui concerne les impôts sur le revenu perçus par voie de retenue à la source, aux
sommes imposables à compter du 1er janvier 2008 ;
- en ce qui concerne les impôts sur le revenu qui ne sont pas perçus par voie de retenue à la source, aux revenus afférents, selon le cas, à toute année civile ou à tout exercice commençant à compter
du 1er janvier 2008 ;
- en ce qui concerne les autres impôts, aux impositions dont le fait générateur interviendra à compter du 1er janvier 2008. | Bulletin officiel des finances publiques - impôts | BOI-INT-CVB-JPN | https://bofip.impots.gouv.fr/bofip/426-PGP.html/identifiant=BOI-INT-CVB-JPN-20120912 | 2012-09-12 00:00:00 | 1aa5b53ae13c5d0d8969c724ba537e76fe6a32427bfcf0e61dcfdef1c098d529 | [
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] |
(code général des impôts, ann. III, art. 2 sexdecies A)
Nom, prénom et adresse du contribuable :
Adresse du logement concerné :
Date de prise d’effet du bail initial :
Date de mise à disposition du logement au profit d’un ascendant ou à d’un descendant du
contribuable :
Nom de l’ascendant ou du descendant du contribuable occupant le logement :
Mise à disposition à titre gratuit / Mise à disposition à titre onéreux(1) :
Modalités de décompte de la déduction au titre de l’amortissement(2) :
Date du départ des lieux de l’ascendant ou du descendant du contribuable(3) :
(1) rayer la mention inutile.
(2) à remplir, l’année de mise à disposition du logement et l’année de
reprise de l’engagement de location, lorsqu’il s’agit d’un logement neuf.
(3) à remplir l’année de reprise de l’engagement de location. | Bulletin officiel des finances publiques - impôts | BOI-LETTRE-000185 | https://bofip.impots.gouv.fr/bofip/4237-PGP.html/identifiant=BOI-LETTRE-000185-20150312 | 2015-03-12 00:00:00 | 5a20004205371be5e9836778db7ce715f3f2dfd3963fe3d33b77c846cf03fd19 | [
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] |
1
Le montant de l'impôt dû par chaque contribuable est, en principe, calculé par application au
revenu net cadastral, arrondi à l'euro le plus proche (la fraction d'euro égale à 0,50 est comptée pour 1) conformément aux dispositions du 1 de
l'article 1657 du code général des impôts (CGI), du taux
de l'impôt fixé dans les conditions prévues aux articles 2 et 3 de la
loi n° 80-10 du 10 janvier
1980.
10
Le revenu net cadastral servant de base à l'impôt est obtenu en appliquant à la valeur locative
cadastrale des propriétés, déterminée selon les modalités exposées au BOI-IF-TFB-20-10, un abattement de 50 % pour tenir compte des frais de gestion, d'assurance,
d'amortissement, d'entretien et de réparation. | Bulletin officiel des finances publiques - impôts | BOI-IF-TFB-30 | https://bofip.impots.gouv.fr/bofip/4286-PGP.html/identifiant=BOI-IF-TFB-30-20121210 | 2012-12-10 00:00:00 | 0793f740429dce335c71dc9ff68a95f9d57416e03dddee1f7fa1bb6891fcd080 | [
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1
Une convention en vue d'éviter les doubles impositions et de prévenir l'évasion fiscale en
matière d'impôts sur le revenu a été signée le 7 novembre 1991 à Mexico entre le gouvernement de la République française et le gouvernement des Etats-Unis du Mexique. Elle est assortie d'un protocole
formant partie intégrante de la convention.
La
loi n° 92-578 du
1er juillet 1992 (J.O n° 152 du 2 juillet 1992, p. 8681) a autorisé l'approbation de cette convention du côté français qui a été publiée, ainsi que le Protocole additionnel par le
décret n° 93-285 du 1er
mars 1993 (JO du 6 mars 1993, p. 3536).
Cette convention est entrée en vigueur le 31 décembre 1992.
L'article 27 de la convention prévoit que les stipulations qu'elle comporte s'appliquent, pour
la première fois du côté français, aux revenus mis en paiement ou réalisés à compter du 1er janvier 1993 ou afférents aux exercices comptables ouverts à compter de cette date.
10
La convention fiscale franco-mexicaine du 7 novembre 1991 contient au point 6 de son protocole
une clause de la nation la plus favorisée permettant à la France de revendiquer l’application de taux de retenue à la source en matière d’intérêts et de redevances inférieurs prévus dans les
conventions signées par le Mexique avec un État tiers membre de l’OCDE.
La présente section précise les conséquences de l’application de ces clauses en matière
d’intérêts et de redevances visés aux articles 11 et 12 de la convention du fait des conventions conclues par le Mexique avec l’Espagne, la Suède, le Royaume-Uni et l’Irlande.
Elle précise en outre que le crédit d’impôt forfaitaire attaché aux dividendes de source
mexicaine est maintenu.
I. Intérêts et redevances
20
Le point 6 du protocole annexé à la convention franco-mexicaine du 7 novembre 1991, dont les
dispositions sont entrées en vigueur le 31 décembre 1992, dispose que « si, dans une ou plusieurs conventions ou accords avec des États tiers qui sont membres de l'Organisation de coopération et de
développement économiques, le Mexique convient de taux inférieurs à 15 % (y compris les taux nuls) sur le montant brut des intérêts ou des redevances ou de certains de ces revenus payés par un
résident du Mexique, en application de dispositions correspondant à celles de l'article 11 ou de l'article 12 , les taux les plus réduits ainsi convenus s'appliqueront automatiquement dans le cadre de
la présente Convention aux intérêts et redevances concernés. S'il s'agit de conventions ou accords avec des États tiers visés ci-dessus qui ne sont pas membres de l'Union européenne, les taux les plus
réduits ainsi convenus s'appliqueront automatiquement dans le cadre de la présente Convention sans qu'ils puissent être inférieurs à 10 % ».
30
A la suite de la signature par le Mexique de conventions fiscales respectivement avec
l’Espagne le 24 juillet 1992, la Suède le 21 septembre 1992, le Royaume-Uni le 2 juin 1994 et l’Irlande le 22 octobre 1998, la présente instruction précise les taux de retenue à la source applicables
en matière d’intérêts et redevances visés aux articles 11 et 12 de la convention franco-mexicaine du 7 novembre 1991.
A. Taux de retenue à la source prévus par le paragraphe 2 de l’article 11 en matière d'intérêts
1. Intérêts payés à compter du 1er janvier 1999
40
La suppression du taux général de 15 % pour les autres intérêts, prévue dans la convention
fiscale signée par le Mexique avec l’Irlande le 22 octobre 1998, dont les dispositions se sont appliquées pour la première fois à compter du 1er janvier 1999, s’applique aux intérêts de sources
française et mexicaine mis en paiement à compter de cette date.
Le taux de retenue à la source prévu au paragraphe 2 de l’article 11 de la convention
franco-mexicaine est donc établi à compter du 1er janvier 1999 :
- à 5 % du montant brut des intérêts si :
le bénéficiaire effectif est une banque ou une compagnie d’assurance ; ou
les intérêts proviennent d’obligations et d’actions qui sont régulièrement et
substantiellement négociées sur un marché boursier réglementé ;
- à 10 % du montant brut des intérêts dans tous les autres cas.
2. Exonération de retenue à la source prévue par le paragraphe 3 de l’article 11 en matière d'intérêts
50
L’exonération de retenue à la source prévue aux alinéas a) et b) du paragraphe 3 de l’article
11 de la convention franco-mexicaine est étendue aux intérêts versés à la banque centrale de chacun des États contractants (alinéa a) et aux intérêts payés par ces mêmes banques (alinéa b).
60
Cette exonération, prévue par la convention conclue par le Mexique avec le Royaume-Uni le 2
juin 1994, est appliquée aux intérêts de sources française et mexicaine mis en paiement à compter du 6 avril 1994, date d’entrée en vigueur générale de la convention entre le Mexique et le
Royaume-Uni.
B. Redevances visées à l’article 12
70
Le taux de 15 % prévu au paragraphe 2 de l’article 12 de la convention fiscale
franco-mexicaine pour les redevances est réduit à 10 % du fait de la convention fiscale entre le Mexique et la Suède du 21 septembre 1992.
Ce taux s’applique aux redevances de sources française et mexicaine payées à compter de la
date de prise d’effet de la convention mexico-suédoise, soit le 1er janvier 1993.
II. Élimination des doubles impositions : imputation d’un crédit d'impôt forfaitaire attaché aux dividendes ayant leur
source au Mexique
80
L’alinéa a) ii) du paragraphe 1 de l’article 21 de la convention fiscale conclue entre la
France et le Mexique le 7 novembre 1991 prévoit que la France élimine la double imposition relative aux dividendes de source mexicaine perçus par des résidents de France par l’octroi d’un crédit
d’impôt, imputable sur l’impôt français calculé à raison de ces revenus, dont le montant est égal à celui de l’impôt payé au Mexique conformément aux dispositions de l’article 10, paragraphe 2 de la
convention ; le montant de ce crédit ne peut toutefois pas excéder le montant de l’impôt français correspondant à ces mêmes revenus.
Lorsque les dividendes en cause sont exonérés d’impôt au Mexique, l’application de ces règles
devrait conduire à refuser tout crédit d’impôt aux bénéficiaires résidents de France.
90
Toutefois, l’alinéa b) du paragraphe 1 de l’article 21 de la convention franco-mexicaine
dispose que « pour l'application du a) ii), les dividendes payés à un résident de France qui en est le bénéficiaire effectif par une société résidente du Mexique qui ne contrôle directement ou
indirectement aucune société résidente d'un État tiers sont considérés comme ayant été soumis au Mexique à un impôt égal à :
- 5 % du montant brut des dividendes si le bénéficiaire effectif est une société qui détient
directement ou indirectement au moins 10 % du capital de la société qui paie les dividendes ;
- 15 % du montant brut des dividendes dans les autres cas ».
Par ailleurs, le point 9 du protocole à ce texte prévoit que « en ce qui concerne le b) du
paragraphe 1 de l'article 21 , si une ou plusieurs conventions ou accords entre le Mexique et des États tiers qui sont membres de l'Union européenne limitent la durée pendant laquelle un tel régime
d'impôt fictif est applicable, ou ne prévoient pas un tel régime, les dispositions de la convention ou accord le plus limitatif s'appliqueront automatiquement dans le cadre de la présente Convention,
qu'il s'agisse de la durée d'un tel régime ou de sa suppression. Les conventions ou accords visés ci-dessus sont ceux qui comportent une clause analogue à celle du point 6 du présent protocole ».
100
Des interrogations sur la mise en œuvre de ces dispositions sont apparues à la suite de la
signature, le 24 juillet 1992, d’une convention fiscale entre le Mexique et l’Espagne qui est entrée en vigueur le 1er janvier 1995. Celle-ci ne prévoit pas en effet de crédit d’impôt forfaitaire de
même nature que celui qui est prévu au ii) du paragraphe 1 alinéa b) de l’article 21 de la convention fiscale franco-mexicaine au taux de 15 %.
110
Toutefois, ce texte ne supprime pas le principe d’un tel crédit d’impôt forfaitaire, ni
immédiatement ni au terme d’un certain délai. Il ne saurait donc avoir de conséquences sur l’application des dispositions de la convention fiscale entre la France et le Mexique en matière de
dividendes.
Aussi, pour l’application de la convention franco-mexicaine, le crédit d’impôt forfaitaire au
taux de 15 % est maintenu.
III. Délai de réclamation
120
Les retenues à la source qui ont été effectuées en contradiction avec les dispositions de la
présente instruction devront être restituées aux intéressés sur demande contentieuse de leur part sous réserve des délais de réclamations prévus à
l’article R*196-1 du livre des procédures fiscales.
Il en est de même en ce qui concerne l’imputation du crédit d’impôt forfaitaire en matière de
dividendes. | Bulletin officiel des finances publiques - impôts | BOI-INT-CVB-MEX | https://bofip.impots.gouv.fr/bofip/429-PGP.html/identifiant=BOI-INT-CVB-MEX-20120912 | 2012-09-12 00:00:00 | 35880153e9302de73873b68fe777cfb16a304e1dcffd77cdb3eef0e2e8ace68a | [
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] |
L'imposition forfaitaire annuelle des sociétés (IFA), codifiée de
l'article 223 septies du code général des impôts (CGI) à
l'article 223 undecies du CGI et à l'article
1668 A du CGI, a été abrogée à compter du 1er janvier 2014 par
l'article
14 de la loi n° 2008-1425 du 27 décembre 2008 de finances pour 2009 modifié par
l'article
20 de la loi n° 2010-1657 du 29 décembre 2010 de finances pour 2011.
Les commentaires contenus dans le présent BOI sont retirés à compter de la date de publication mentionnée
ci-dessus. Pour prendre connaissance des commentaires antérieurs, vous pouvez consulter les différentes versions précédentes de ce document dans l'onglet « Versions publiées du document ». | Bulletin officiel des finances publiques - impôts | BOI-IS-AUT-40-10-10 | https://bofip.impots.gouv.fr/bofip/4349-PGP.html/identifiant=BOI-IS-AUT-40-10-10-20190717 | 2019-07-17 00:00:00 | e229fe20840ff5e0be55c1b9aee30deb5bd380d7a2b33c21b67737aa98ab84f7 | [
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1
Il résulte des dispositions du I de
l'article 209 du code général des impôts que les bénéfices passibles de l'impôt sur les sociétés sont constitués, en principe,
par les bénéfices réalisés dans les entreprises exploitées en France ainsi que par ceux dont l'imposition est attribuée à la France par une convention internationale relative aux doubles impositions.
10
La convention internationale qui peut modifier la portée de la loi fiscale française l'emporte,
en droit français, sur une disposition d'une loi de droit interne.
L'articulation entre ces conventions et le droit interne sont étudiées au
BOI-INT-DG-20-10.
20
Dans le présent titre, sont successivement examinées :
- la définition des règles générales de territorialité (section 1,
BOI-IS-CHAMP-60-10-10),
- la situation des entreprises dont le siège est situé en France (section 2,
BOI-IS-CHAMP-60-10-20),
- la situation des entreprises dont le siège est situé hors de France (section 3,
BOI-IS-CHAMP-60-10-30),
- la situation des entreprises dont l'activité est exercée conjointement en France et à
l'étranger (section 4, BOI-IS-CHAMP-60-10-40). | Bulletin officiel des finances publiques - impôts | BOI-IS-CHAMP-60-10 | https://bofip.impots.gouv.fr/bofip/4463-PGP.html/identifiant=BOI-IS-CHAMP-60-10-20121008 | 2012-10-08 00:00:00 | cb67622ae3ee438c3c329a80530679963fb5d59b72d7095c1b50fc2cd536846a | [
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] |
1
Une convention en vue d'éviter les doubles impositions en matière d'impôts sur le revenu et sur
la fortune a été signée le 7 mars 2007 à Paris entre le gouvernement de la République française et le gouvernement de Géorgie. Elle est assortie d'un protocole formant partie intégrante de la
convention.
La
loi n° 2010-202 du 2 mars 2010 ( J.O n° 52 du 3 mars 2010, p. 4307) a autorisé l'approbation du
côté français de cette convention, qui a été publiée par le décret n° 2010-582 du 1er juin 2010(J.O n° 126 du 3
juin 2010, p. 10100).
Cette convention est entrée en vigueur le 1er juin 2010.
10
L'article 30 de cette convention prévoit que les stipulations qu'elle comporte s'appliquent :
- en ce qui concerne les impôts sur le revenu perçus par voie de retenue à la source, aux sommes
imposables à compter du 1er janvier 2011 ;
- en ce qui concerne les impôts sur le revenu qui ne sont pas perçus par voie de retenue à la
source, aux revenus afférents, suivant les cas, à toute année civile ou tout exercice commençant à compter du 1er janvier 2011 ;
- en ce qui concerne les autres impôts, aux impositions dont le fait générateur interviendra à
compter du 1er janvier 2011.
Toutes les stipulations fiscales contenues dans des traités ou accords en vigueur entre la
République française et la Géorgie ont cessé d'avoir effet entre la France et la Géorgie à compter de la date à laquelle les dispositions de la présente convention sont devenues effectives selon les
modalités décrites ci-dessus. | Bulletin officiel des finances publiques - impôts | BOI-INT-CVB-GEO | https://bofip.impots.gouv.fr/bofip/455-PGP.html/identifiant=BOI-INT-CVB-GEO-20120912 | 2012-09-12 00:00:00 | 19c9ae4f883dfe36ad2cabca797299eb3e9bb4a817e536271372a77177174a3b | [
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] |
1
Le régime fiscal des déficits et pertes subis dans le cadre d'une activité non commerciale au
sens de l'article 92 du code général des
impôts (CGI)
dépend de la nature et des conditions d'exercice de cette activité. Il convient donc de distinguer selon que l'activité libérale est exercée à titre professionnel ou non.
10
Le présent titre est consacré :
- aux critères déterminant le caractère professionnel ou non d'une activité libérale
(I) ;
- au régime des déficits (II).
I. Les critères déterminant le caractère professionnel d'une activité libérale
20
Pour l'appréciation du caractère professionnel ou non d'une activité libérale, la jurisprudence
administrative a défini deux critères : l'activité doit être exercée à titre habituel et constant et dans un but lucratif.
Ces deux conditions doivent être remplies simultanément.
Remarque : Lorsque l'activité présente un caractère professionnel, le
contribuable doit être assujetti à la contribution économique territoriale, sous réserve bien entendu des exonérations propres à cet impôt et notamment celles qui sont mentionnées à
l'article 1460 du CGI.
A. Exercice de l'activité à titre habituel et constant
30
D'une manière générale, le caractère habituel et constant de l'activité résulte de la
répétition pendant plusieurs années des opérations qui la caractérisent.
40
La circonstance que l'activité en cause puisse être exercée parallèlement à une autre
profession procurant à l'intéressé son moyen principal de subsistance n'exclut pas, par principe, la reconnaissance de son caractère professionnel.
50
Dans le domaine des activités artistiques, il en est ainsi, notamment lorsqu'un artiste
consacre, sur une longue période, une partie importante de son temps à la création, lorsqu'il participe régulièrement à des expositions et voit sa notoriété consacrée par la communauté artistique.
60
Le conseil d'État a ainsi reconnu un caractère professionnel à l'activité d'un
artiste-peintre-sculpteur qui s'était consacré de manière constante et pendant plus de cinq ans à la pratique de son art et qui avait participé régulièrement à des expositions publiques et à des
salons de peinture et de sculpture pouvant lui permettre d'acquérir la notoriété nécessaire à la vente de ses œuvres. La haute assemblée a relevé également qu'il avait exposé dans plusieurs galeries
commerciales, qu'il avait concouru pour différents prix et été distingué à de nombreuses reprises, qu'il avait utilisé les moyens de promotion auxquels un artiste désireux de vendre ses œuvres peut
recourir (CE, arrêt du 17 avril 1992,
n° 82308).
70
De même, il a été jugé que, nonobstant l'exercice à titre principal d'une activité
salariée, un pilote automobile devait être regardé comme ayant exercé en cette qualité une profession libérale, dès lors que cette dernière lui avait permis d'obtenir pendant plusieurs années une
notoriété concrétisée par plusieurs titres de champion de France de sa catégorie et qu'en outre, elle lui avait procuré des recettes d'un montant appréciable
(C.A.A. Nantes, arrêt du 9 octobre 1991,
n° 89-1390).
80
S'agissant des propriétaires de chevaux de course éleveurs sans sol ou titulaires d'un
« permis » d'entraîner, les indices permettant de présumer que l'activité est exercée à titre habituel et constant sont précisés au BOI-BNC-SECT-60-10.
B. Exercice de l'activité dans un but lucratif
90
D'une manière générale, la persistance d'un niveau très bas de recettes ou une disproportion
marquée entre recettes et dépenses est un indice du caractère non professionnel de l'activité.
100
Toutefois, la circonstance que l'intéressé ne tire pas de l'activité l'essentiel de ses
ressources ne suffit pas pour qualifier celle-ci de non professionnelle. Il convient d'apprécier, au vu des circonstances de fait, si l'activité est exercée dans un but lucratif.
110
Le caractère lucratif de l'activité peut résulter de la perception effective de revenus d'un
montant appréciable mais également de la mise en œuvre de moyens ou de méthodes analogues à ceux d'un professionnel et caractérisant la recherche effective d'une clientèle. La recherche d'un gain doit
être un objectif poursuivi de manière évidente.
120
Dans le cas des artistes, la recherche d'un gain ou celle d'une clientèle doit être considérée
comme établie lorsque l'intéressé utilise tous les moyens de promotion auxquels un artiste désireux de vendre ses œuvres recourt habituellement (expositions, concours, galeries d'art, presse, etc.).
130
Le Conseil d'État a ainsi jugé que le fait pour un artiste d'avoir participé pendant
plusieurs années à des expositions en France et à l'étranger témoignait de l'existence d'une production artistique et de la recherche d'acheteurs. L'intéressé justifiait ainsi avoir exercé une
activité d'artiste-sculpteur à titre professionnel, même si cette activité ne lui avait pas procuré l'essentiel de ses ressources
(CE,
arrêts
du 20 janvier 1992,
n° 76785 et
du 17 avril 1992,
n° 82308 ; cf. également
CAA Paris, arrêt du 23 avril 1991, n°
89-1318).
140
Lorsque les conditions décrites précédemment ne sont pas remplies, l'activité ne peut être
qualifiée de professionnelle. Elle entre alors dans la catégorie des « occupations, exploitations lucratives et sources de profit ne se rattachant pas à une autre catégorie de revenus ».
150
Le Conseil d'État a ainsi jugé qu'un contribuable qui, parallèlement à ses fonctions de
professeur d'université, avait effectué des travaux de recherche ne pouvait être regardé comme ayant poursuivi à ce titre une activité professionnelle, dès lors que lesdits travaux ne lui avaient
procuré aucun revenu, n'avaient donné lieu à aucune application industrielle et que l'intéressé ne justifiait pas avoir pris contact avec une clientèle ou recherché des débouchés pour ses travaux
(CE, arrêt du 15 février 1989,
n° 78992).
160
Il appartient bien entendu au contribuable de justifier qu'il exerce l'activité à titre
professionnel (CE, arrêt du 23 mars 1988,
n° 68879).
170
Remarque : Les déficits qui proviennent d'activités diverses, telle la gestion
par l'intéressé de son patrimoine personnel ne peuvent en aucun cas être imputés sur le revenu global. On peut citer, à titre d'exemple, sans que cette liste soit exhaustive :
- les personnes qui réalisent des opérations de bourse à titre habituel
(CE, 6 mai 1987,
n° 47755) ;
- les personnes qui donnent un immeuble en sous-location nue
(CE, arrêt du 21 octobre 1987,
n° 51367) ;
- les héritiers ou légataires qui perçoivent les droits d'un auteur ou d'un inventeur.
II. Régime fiscal
180
Le régime fiscal des déficits provenant de l'exercice d'une activité libérale est conditionné
par le caractère professionnel ou non de cette activité.
A. Déficit professionnel imputable sur le revenu global
190
Les déficits qui proviennent de l'exercice d'une profession libérale ou des charges et offices
peuvent être imputés sur les bénéfices de même nature réalisés au cours de l'année d'imposition par les autres membres du foyer fiscal. A défaut, ils peuvent être imputés sur le revenu global dans les
conditions de droit commun BOI-IR-BASE-10-20-10.
200
Lorsque le déficit non commercial, cumulé le cas échéant avec d'autres déficits catégoriels,
peut se révéler supérieur au total du revenu global, l'excédent ainsi constaté constitue alors un déficit global reportable, sous certaines conditions, sur les 6 années suivantes conformément aux
dispositions du I de l'article 156 du CGI.
B. Déficit non professionnel
210
Les déficits provenant d'activités non professionnelles ne sont déductibles ni d'un bénéfice
professionnel, ni du revenu global. Ils peuvent seulement être imputés sur des bénéfices tirés d'activités semblables ou sur des revenus de même nature réalisés au cours de la même année ou des 6
années suivantes(CGI, art. 156, I, 2°). Il s'agit de ceux qui proviennent des occupations, exploitations lucratives et sources
de profits ne se rattachant pas à une autre catégorie de bénéfices ou de revenus .
220
L'imputation et le report doivent être effectués de façon globale dans le cadre de toutes les
activités non professionnelles. Peu importe à cet égard que ces activités soient exercées par le contribuable lui-même ou par les membres du foyer non imposés distinctement.
230
Conformément aux dispositions du
2° du I de l'article 156 du CGI, seuls les déficits qui proviennent d'une activité non commerciale exercée à titre
professionnel peuvent être déduits des bénéfices non commerciaux réalisés au cours de la même année dans le cadre d'activités présentant également un caractère professionnel. Les pertes subies dans le
cadre d'activités lucratives mentionnées à l'article 92 du CGI, mais qui ne sont pas professionnelles, ne peuvent donc pas être
imputées sur un bénéfice professionnel. Les déficits supportés dans le cadre de telles occupations sont exclusivement déductibles des bénéfices retirés d'activités semblables durant la même année ou
les six années suivantes
(RM
Jeambrun, Sénat 1er décembre 1988, p. 1357 n°1824). | Bulletin officiel des finances publiques - impôts | BOI-BNC-BASE-60 | https://bofip.impots.gouv.fr/bofip/4614-PGP.html/identifiant=BOI-BNC-BASE-60-20120912 | 2012-09-12 00:00:00 | a07f32b28240bf72dda26cb1c0311597b29f99ca38ed49db6e543f1d2b9bf57a | [
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] |
I. Personnes imposables
1
Aux termes de l'article
298 bis-II-4° du CGI, les personnes qui effectuent des opérations commerciales d'importation, d'acquisition
intracommunautaire, de vente, de commission et de courtage, portant sur des animaux vivants de boucherie et de charcuterie, sont soumis de plein droit à la TVA d'après le RSA. Il s'agit en fait des
négociants en bestiaux. L'imposition obligatoire à la TVA est en droit, sous le RSA quelle que soit la forme juridique sous laquelle l'exploitation est effectuée.
10
Ainsi, les coopératives agricoles et les sociétés d'intérêt collectif agricole (SICA) qui
exercent une activité de négociants en bestiaux sont soumises aux mêmes dispositions.
Il en est de même :
- des associations ou des syndicats qui, reconnus groupements de producteurs, commercialisent
soit en tant qu'acheteurs et vendeurs fermes, soit en tant que commissionnaires, des animaux vivants de boucherie et de charcuterie ;
- des groupements d'intérêt économique (GIE) qui commercialisent ces mêmes animaux.
A. Négociants en bestiaux exerçant une activité agricole
20
Les négociants en bestiaux qui sont également exploitants agricoles sont obligatoirement soumis
à l'imposition à la TVA d'après le RSA pour l'ensemble de leur activité en vertu des dispositions combinées des paragraphes 3° et 4° de l'article
298 bis-II du CGI (cf. BOI-TVA-SECT-80-10-20-40).
30
Les négociants exploitants agricoles doivent suivre distinctement en comptabilité
(comptabilité commerciale et comptabilité matières) les deux activités : négoce et agriculture. Toutefois, ces deux activités étant soumises au régime simplifié des exploitants agricoles, elles
peuvent être confondues dans une déclaration globale, totalisant l'ensemble des opérations imposables et l'ensemble des droits à déduction.
En cas de cessation de l'activité de négoce, l'imposition de leurs activités agricoles selon
le régime simplifié n'est plus obligatoire, à moins que ces dernières ne répondent aux conditions fixées par l'article
260 A de l'annexe II au CGI (cf. BOI-TVA-SECT-80-10-20-30). Il leur appartient alors,
s'ils le souhaitent, d'exercer l'option pour l'imposition au RSA en tant qu'exploitants agricoles, dans le délai d'un mois à compter de la cessation du négoce.
40
A titre d'information, au regard des impôts directs, les négociants en bestiaux qui sont
également exploitants agricoles sont obligatoirement soumis au régime d'imposition d'après le bénéfice réel des profits qu'ils réalisent, à titre personnel ou comme membres d'une société ne relevant
pas de l'impôt sur les sociétés, à l'occasion de l'exercice de leur activité agricole (CGI, art. 69 C).
B. Cas particulier des négociants en bestiaux dont l'épouse dirige une exploitation agricole
50
Il arrive que la femme d'un marchand de bestiaux exploite en son nom des terres. Celles-ci
peuvent avoir deux origines : les unes ont été reçues par la femme en héritage de ses parents, les autres ont été louées par elle à un propriétaire suivant bail écrit.
Or, les négociants en bestiaux qui exercent concurremment des activités agricoles doivent, en
vertu des dispositions de l'article 298 bis-II-3° du CGI, soumettre obligatoirement à la TVA ces dernières activités.
Le négoce des bestiaux pratiqué par le mari ne constitue pas une entreprise distincte de
l'exploitation agricole gérée par la femme, même si celle-ci exploite des terres constituant des biens propres ou louées à son seul nom. Par conséquent, l'ensemble des activités commerciales et
agricoles exercées par le mari et sa femme doit être soumis à la TVA, quel que soit le régime matrimonial sous lequel ils sont unis.
C. Cas particulier des commissionnaires
60
En application des articles
256 V et 266 1-b du CGI, les intermédiaires qui vendent
des produits agricoles en leur nom propre mais pour le compte des exploitants agricoles, que ceux-ci soient redevables de la taxe sur la valeur ajoutée ou non, sont soumis à la TVA sur le montant
total des ventes pour la réalisation desquelles ils s'entremettent.
70
Par ailleurs, certains commissionnaires en bestiaux, dans le cadre de leurs contrats de
commission, réalisent ou font réaliser, au profit de leurs commettants, diverses prestations de services relatives aux animaux qu'ils sont chargés de vendre, notamment l'abreuvage, la nourriture, le
nettoyage et le gardiennage.
Lorsque ces prestations de services sont réalisées par les commissionnaires eux-mêmes, elles
sont considérées comme accessoires au contrat de commission et, de ce fait, soumises au taux réduit.
Lorsque ces prestations de services ne sont pas réalisées par les commissionnaires eux-mêmes,
mais par des tiers, elles sont imposables au taux normal de la TVA. Deux situations doivent être distinguées dans cette hypothèse :
- les commissionnaires font réaliser ces prestations pour leur compte propre : ils ont alors
la possibilité de déduire, de la TVA dont ils sont redevables, celle qui leur est régulièrement facturée par les prestataires de services ;
- les commissionnaires font réaliser ces prestations au nom et pour le compte de leurs
commettants. Le régime des commissionnaires ne fait pas obstacle à l'application du régime des débours (CGI, art. 267-II-2°) dès
lors que :
le commissionnaire fait apparaître au fournisseur du service qui fait l'objet du remboursement qu'il est le représentant de la personne au nom de qui il agit ;
il ne s'agit pas du remboursement des dépenses d'exploitation de l'intermédiaire engagées pour les besoins de son opération d'entremise mais du remboursement des dépenses
engagées au nom d'autrui.
Par ailleurs, les frais remboursés doivent être clairement détachables de la prestation de
services dans la transaction dans laquelle l'intermédiaire s'entremet.
Les autres conditions posées par l'article
267-II-2° du CGI doivent également être satisfaites.
II. Régime d'imposition
80
Les négociants en bestiaux, qu'ils exercent concurremment ou non une activité agricole, sont
tenus de respecter les obligations découlant de leur imposition à la TVA d'après le RSA défini par les articles 298 bis-I,
1693 bis et 1785 du CGI.
90
Certains négociants en bestiaux exercent des activités de négoce sous le couvert d'une société
de droit, régulièrement constituée et ayant satisfait aux obligations légales de publicité et des activités agricoles en tant qu'exploitant individuel ou vice versa. Dans ces cas il existe, au regard
de la TVA, deux personnes distinctes, et seule celle exerçant des activités de négoce est obligatoirement soumise à l'imposition à la taxe d'après le RSA en tant que négociant en bestiaux. Toutefois,
l'assujettissement des activités agricoles est obligatoire lorsque l'activité de négoce est exercée sous le couvert d'une société de fait ou d'une association en participation. Les activités agricoles
peuvent être aussi soumises de plein droit au régime simplifié en cause (cf. BOI-TVA-SECT-80-10-20-30) mais en tant que telles c'est-à-dire si les diverses conditions
pouvant motiver l'imposition en vertu de l'article 298 bis-II-1° sont remplies. | Bulletin officiel des finances publiques - impôts | BOI-TVA-SECT-80-10-20-50 | https://bofip.impots.gouv.fr/bofip/4622-PGP.html/identifiant=BOI-TVA-SECT-80-10-20-50-20120912 | 2012-09-12 00:00:00 | a0163e4cbf4b4423a3b191f983fc0aeafddac810e16cab5c4737ad5dd4955912 | [
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] |
1
D'une manière générale, les gains ou pertes dont
l'article 93 du code général des impôts (CGI) prévoit qu'il est tenu compte pour la détermination du bénéfice non commercial ne
peuvent résulter que de la cession ou de la réalisation des éléments d'actif affectés à l'exercice de la profession, ce qui implique une sortie de ces éléments de l'actif professionnel.
10
Lorsqu'elles sont réévaluées, les immobilisations demeurent comprises dans l'actif
professionnel ; la réévaluation ne constitue donc ni une cession, ni une réalisation susceptible de dégager une plus-value d'actif imposable.
15
A la différence des règles applicables aux bénéfices industriels et commerciaux, la
réévaluation de tout ou partie de l'actif inscrit en comptabilité, si elle est légalement possible, ne constitue ni une cession, ni la réalisation d'un élément d'actif susceptible de dégager un
résultat ou une plus-value imposable en vertu du 1 de l'article 93 du CGI. Ainsi, alors que l'actif est inscrit pour son montant
réévalué dans les comptes de la société, il n'est pas tenu compte de cette valeur comptable sur le plan fiscal, l'actif demeurant inscrit au registre des immobilisations prévu par
l'article 99 du CGI pour sa valeur d'origine
(CE, arrêt du 21 avril 2017, n° 386896
ECLI:FR:CECHR:2017:386896.20170421).
I. Régime spécial de la réévaluation légale des immobilisations des professions libérales en activité au 31 décembre 1976
20
L'article 238 bis J du
CGI et l'article 238 bis I du CGI, combinés aux
articles 171 quinquies et suivants de l'annexe II au CGI, et aux
articles 171 A et suivants de l'annexe II au CGI, permettent d'appliquer un régime spécifique à la réévaluation des
immobilisations affectées à l'exercice de l'activité au 31 décembre 1976.
Cette réévaluation est :
- facultative pour la généralité des personnes physiques ou morales qui exercent une activité
industrielle, commerciale, artisanale, agricole ou libérale ;
- obligatoire pour certaines d'entre elles.
Remarque : Les commentaires afférents à la réévaluation des immobilisations,
exposés ci-après, ne font référence qu'aux aspects spécifiques de son application aux activités de nature libérale. Pour ce qui concerne les activités industrielles, commerciales, artisanales ou
agricoles, il convient de se reporter au BOI-BIC-PVMV-40-10-60-10 au II § 80 et suivants.
A. Champ d'application de la réévaluation
30
Le champ d'application de la réévaluation se définit à la fois :
- par des personnes auxquelles l'exercice du droit de réévaluer est reconnu ;
- par les biens auxquels l'opération est applicable ;
- et enfin par la date de prise d'effet de la réévaluation.
1. Champ d'application au regard des personnes
40
La faculté de réévaluer est subordonnée :
- d'une part, à la nature de l'activité ;
- et, d'autre part, à la tenue d'un bilan ou d'un état en tenant lieu.
50
En vertu des dispositions légales, les personnes physiques ou morales qui exercent une
activité libérale sont fondées à se prévaloir du régime de la réévaluation de leurs immobilisations.
60
En principe, la faculté de réévaluer est subordonnée à la tenue d'une comptabilité, dès lors
que seules revêtent le caractère d'éléments réévaluables les immobilisations figurant à l'actif d'un bilan.
Il est dérogé, cependant, à cette règle en faveur des activités libérales pour lesquelles un
état tenant lieu de bilan doit être établi (CGI, ann. II, art. 171 quinquies).
Ainsi, dès lors qu'un état de cette nature est établi par les personnes qui ne sont pas
astreintes par la législation fiscale à produire un bilan, celles-ci peuvent prétendre au bénéfice de la réévaluation de leurs immobilisations
(CGI, ann. II, art. 171 quaterdecies).
Il est précisé que les membres des professions non commerciales n'étant pas, en principe,
astreints à la tenue d'une comptabilité selon les règles commerciales, les opérations de réévaluation ne sont pas matérialisées par des écritures comptables, mais sont traduites directement dans le
tableau des immobilisations.
70
La faculté de réévaluation est offerte aux personnes exerçant une activité libérale, quel que
soit le régime d'imposition auquel elles sont soumises (déclaration contrôlée ou déclaratif spécial).
Il y a lieu, toutefois, d'observer que la production de l'état tenant lieu de bilan présente
un caractère purement conservatoire pour les contribuables soumis au régime déclaratif spécial.
En effet, la réévaluation des immobilisations inscrites dans l'état tenant lieu de bilan au 31
décembre 1976 n'est opposable à l'administration qu'à compter de l'année d'application du régime de la déclaration contrôlée et sur la période ultérieure dont les résultats imposables sont déterminés
selon ce régime.
2. Champ d'application au regard des biens
80
La réévaluation doit porter, en principe, tant sur les immobilisations non amortissables que
sur les immobilisations amortissables qui étaient affectées à l'exercice de la profession au 31 décembre 1976 et qui le demeurent à la date de réalisation des opérations de réévaluation.
90
Le deuxième alinéa de
l'article 171 septies de l'annexe II au CGI dispose que pour les personnes qui, à la date d'entrée en vigueur
des articles 171 A et suivants de l'annexe II au CGI, n'ont pas procédé à la réévaluation de leurs immobilisations
non amortissables, dans les conditions prévues de l'article 171 quinquies de l'annexe II au CGI à
l'article 171 quaterdecies de l'annexe II au CGI, la réévaluation des immobilisations amortissables est
indissociable de celle des immobilisations non amortissables.
Toutefois, ce principe d'indissociabilité ne s'applique pas aux personnes qui, ayant déjà
procédé, à la date d'entrée en vigueur de ce texte, à la réévaluation de leurs immobilisations non amortissables, n'entendent pas réévaluer leurs autres immobilisations.
En revanche, il trouve à s'appliquer, lorsque les opérations de réévaluation des
immobilisations non amortissables ne sont pas terminées à la date d'entrée en vigueur.
Tel est notamment le cas, lorsque ces opérations ont été limitées à une partie des éléments de
l'actif immobilisé non amortissable au titre des années 1976 et 1977.
3. Date d'effet et délai de réalisation de la réévaluation
a. Date d'effet
100
Conformément aux dispositions légales, les immobilisations sont réévaluées en fonction de
l'utilité que leur possession présente pour l'exploitant au 31 décembre 1976.
En conséquence, bien que cette réévaluation puisse être effectuée dans les écritures de
l'année 1976 et des trois années suivantes (1977, 1978 et 1979), la prise d'effet de la réévaluation demeure invariablement fixée à la date d'expiration de l'année civile 1976.
b. Délai de réalisation
110
Les membres des professions libérales et les titulaires de charges et offices qui entendaient
réévaluer l'ensemble de leurs immobilisations (amortissables et non amortissables), ont eu jusqu'au 31 décembre 1979 pour procéder aux opérations nécessaires.
En outre, le dernier alinéa de
l'article 171 septies de l'annexe II au CGI, a permis le fractionnement de la réévaluation des immobilisations
sur l'ensemble de la période utile de réalisation de l'opération.
B. Détermination de la valeur réévaluée des immobilisations
1. Mode de détermination de la valeur réévaluée
120
Les immobilisations sont réévaluées, en fonction de l'utilité que leur possession présente
pour l'exploitant au 31 décembre 1976, à leur coût estimé d'acquisition ou de reconstitution en l'état.
Pour l'application de ces dispositions, il y a lieu de retenir pour chaque immobilisation la
valeur correspondant aux sommes qu'un chef d'entreprise prudent et avisé accepterait de décaisser pour obtenir cette immobilisation, s'il avait à l'acquérir, compte tenu de l'utilité que sa possession
présenterait pour la réalisation des objectifs de son exploitation.
130
Lorsqu'une immobilisation peut être cédée sans remettre en cause la continuité de l'exercice
de l'activité, la valeur d'utilité au 31 décembre 1976 n'est autre que sa valeur nette liquidative à cette date, à moins que la valeur indiciaire ne lui soit inférieure, si cet élément réévaluable est
amortissable.
Quant aux immobilisations dont la cession est incompatible avec le maintien de l'activité,
elles n'ont pas de valeur d'utilité propre, mais doivent être estimées comme faisant partie d'une « unité de production indivisible ».
Dans de tels cas, la valeur d'utilité ne coïncide pas nécessairement avec la valeur nette
liquidative.
Pour l'établissement de cette valeur, plusieurs techniques peuvent être utilisées :
- le cours pratiqué sur un marché approprié ;
- la valeur d'entrée en comptabilité affectée d'un indice de prix spécifique à la famille de
biens à laquelle appartient l'immobilisation ;
- la valeur d'entrée affectée d'un indice exprimant la variation du niveau général des prix.
2. Plafonnement de la valeur réévaluée des immobilisations amortissables
140
La valeur réévaluée des immobilisations amortissables ne peut pas dépasser les montants
obtenus en appliquant aux valeurs nettes comptables des coefficients correspondant aux indices représentatifs de l'évolution des prix depuis la date d'acquisition de l'immobilisation amortissable.
Remarque : Ces coefficients figurent au
BOI-ANNX-000107.
La valeur d'utilité des immobilisations amortissables ne peut donc être retenue comme valeur
réévaluée que pour autant qu'elle ne dépasse pas ce plafond.
150
Pour assurer l'homogénéité de la présentation des comptes et la neutralité des opérations de
réévaluation, l'article 171 E de l'annexe II au CGI prévoit que les valeurs nettes réévaluées des immobilisations
amortissables sont présentées à l'actif de l'état tenant lieu de bilan.
Ces valeurs sont présentées sous la forme de différences entre :
- d'une part, les valeurs brutes comptables au 31 décembre 1976 ;
- et, d'autre part, les amortissements cumulés correspondants.
Ces valeurs et ces amortissements auront été réévalués au préalable en appliquant pour chaque
élément le même coefficient effectif de réévaluation.
Ce coefficient est égal au rapport entre la valeur réévaluée et la valeur nette comptable.
Pour le déterminer, il convient de comparer à la valeur nette comptable au moment de la
réévaluation, c'est-à-dire :
- soit la valeur réévaluée résultant de l'application des coefficients figurant au
BOI-ANNX-000107 ;
- soit, si elle est inférieure, la valeur d'utilité telle qu'elle est définie par
l'article 171 octies de l'annexe II au CGI.
C. Neutralité de la réévaluation
160
La neutralité tant comptable que fiscale de la réévaluation des immobilisations s'apprécie à
un double niveau :
- celui de l'année au cours de laquelle le résultat de la réévaluation est pris en compte ;
- et celui des années ultérieures pour ce qui est de la constatation de la dépréciation
normale ou occasionnelle des éléments réévalués.
1. Neutralité de la réévaluation sur les résultats de l'année de réalisation des opérations
170
Les plus-values dégagées à l'occasion de la réévaluation des immobilisations sont inscrites
directement, en franchise de tout impôt, au passif de l'état tenant lieu de bilan :
- à la réserve spéciale de réévaluation, s'agissant des plus-values afférentes aux
immobilisations non amortissables ;
- à la provision spéciale de réévaluation, s'agissant des plus-values afférentes aux
immobilisations amortissables.
2. Neutralité de la réévaluation sur les résultats des années postérieures à celle de la réalisation des opérations
180
Afin d'assurer le maintien de la neutralité des opérations de réévaluation sur la
détermination des résultats dégagés au titre d'années ultérieures, lorsque les éléments réévalués font l'objet d'une dépréciation ou d'une cession, le dispositif législatif apporte des aménagements
comptables à la constatation de ces événements.
À cet égard, une distinction doit être opérée entre les dépréciations et les cessions et, dans
chaque cas, selon que l'événement affecte une immobilisation non amortissable ou un élément amortissable de l'actif réévalué.
a. Prise en compte des dépréciations
1° Dépréciation affectant une immobilisation non amortissable
190
En matière de bénéfices non commerciaux, il ne peut pas être constitué de provision à raison
de la dépréciation d'un élément d'actif (BOI-BNC-BASE-40-10 au I-B-5 § 300 et 310).
En application de ce principe, la provision susceptible d'être constituée postérieurement à la
réévaluation pour faire face à la dépréciation d'une immobilisation non amortissable doit, en toute hypothèse, demeurer sans incidence sur le résultat fiscal.
2° Dépréciation affectant une immobilisation amortissable
200
La dépréciation constatée sur une immobilisation amortissable présente un caractère
irréversible, dans la mesure où elle résulte de l'usage et du temps (amortissement) (BOI-BNC-BASE-50).
210
La mesure de la dépréciation constatée dans les écritures comptables dépend, d'une part, de la
valeur réévaluée qui sert de base à l'amortissement des éléments considérés et, d'autre part, de la période d'utilisation résiduelle de ces éléments à la date de la réévaluation.
220
Le II de l'article
238 bis J du CGI dispose que les annuités d'amortissement retenues à compter du 1er janvier 1977 doivent être calculées à partir des valeurs réévaluées.
L'article 171 H
de l'annexe II au CGI précise, par ailleurs, que la réévaluation des immobilisations amortissables ne modifie pas les plans d'amortissements en vigueur au 31 décembre 1976
En conséquence, les amortissements d'éléments réévalués doivent se poursuivre sur leur période
d'utilisation résiduelle et selon le régime (linéaire ou dégressif) appliqué au 31 décembre 1976.
230
L'augmentation de la charge annuelle d'amortissement est exclusivement fonction de la valeur
réévaluée des immobilisations.
240
La dotation aux amortissements doit être servie pour son montant correspondant aux
amortissements réévalués pratiqués au titre de l'année d'imposition.
Aussi, afin que demeure assurée la neutralité de la réévaluation au niveau de la formation du
bénéfice, malgré la majoration des charges d'exploitation consécutive à l'augmentation des bases d'amortissement, le II de
l'article 238 bis J du CGI prévoit un mécanisme correcteur.
La correction à appliquer réside dans le rattachement aux résultats de chaque année (à compter
du 1er janvier 1977) affectée par des amortissements calculés sur les valeurs réévaluées d'une fraction de la provision spéciale, inscrite au poste « Écart de réévaluation » .
La provision spéciale est rapportée aux résultats, au fur et à mesure de l'amortissement des
éléments réévalués, dans les conditions suivantes :
- par fractions annuelles égales, pendant la durée résiduelle d'amortissement appréciée au 31
décembre 1976, pour ce qui concerne les plus-values de réévaluation des éléments amortissables selon le système linéaire ;
- par fractions annuelles dont chacune est calculée dans les mêmes conditions et au même taux
que l'annuité correspondante d'amortissement dégressif, pour ce qui est des plus-values de réévaluation des éléments amortissables selon le système dégressif.
Il résulte de l'appréciation de ce mécanisme que la charge nette globale correspondant à la
prise en compte de la dépréciation d'un élément réévalué est d'un montant égal à la dotation globale des amortissements restant à pratiquer à la date d'effet de la réévaluation, mais avant
réévaluation.
b. Prise en compte des cessions d'éléments réévalués
250
Par cession, il y a lieu d'entendre toute aliénation tels que la vente, l'apport, l'échange,
ou retrait d'actif.
1° Cession portant sur des immobilisations non amortissables
260
L'article 171 undecies de l'annexe II au CGI prévoit expressément que, en cas de cession d'une immobilisation
non amortissable réévaluée, la totalité de la plus-value dégagée lors de la réévaluation est virée au crédit d'un compte « Pertes et profits », à la date où intervient l'aliénation de cette
immobilisation.
Cette disposition ne fait que constater le changement de nature de la plus-value latente de
réévaluation, qui est ainsi transformée en profit effectivement réalisé, dans la mesure où le résultat de la réévaluation est confirmé lors de la sortie de l'élément en cause de l'actif immobilisé.
270
Dans le cas où la plus-value réalisée lors de la cession de l'élément réévalué est
inférieure à la plus-value de réévaluation, le résultat de l'aliénation est constitué :
- d'une part, par le rattachement de l'écart de réévaluation (réserve réglementée) aux
profits ;
- et, d'autre part, par la constatation de la moins-value comptable, déterminée par
référence à la valeur comptable réévaluée (c'est-à-dire par la moins-value enregistrée pour un montant égal à l'excédent de la valeur réévaluée sur le prix de cession ou la valeur de retrait).
Remarque :
En principe, une telle moins-value a pu être constatée par la voie d'une provision, si
l'événement auquel se rattache la dépréciation de l'immobilisation non amortissable réévaluée a son origine au titre d'une année antérieure à celle où intervient l'aliénation. Toutefois, cette
provision revêtant, en toute hypothèse, un caractère purement comptable et ayant dû être réintégrée à ce titre, il y a lieu, en conséquence, de faire application des dispositions énoncées.
2° Cession portant sur des immobilisations amortissables
280
La plus-value, dégagée par la réévaluation d'un élément amortissable, enregistrée au poste
« Écart de réévaluation » à un compte de provision spéciale est nécessairement rapportée aux résultats au fur et à mesure de l'amortissement dudit élément réévalué et, le cas échéant, pour son montant
résiduel à la date de la cession de cet élément.
D. Dispositions fiscales particulières
290
Le principe général de neutralité comptable et fiscale de l'opération de réévaluation ayant
été posé, il y a lieu d'examiner les ajustements qui doivent être effectués afin que cette neutralité soit également assurée au regard de certaines dispositions fiscales spécifiques.
1. Limitation de l'amortissement des véhicules automobiles
320
Pour les véhicules de tourisme dont le prix d'acquisition excède une certaine limite et dont
l'amortissement n'est que partiellement déductible (BOI-BNC-BASE-50), la réévaluation s'opère dans les conditions suivantes.
330
Pour la détermination de l'assiette fiscale, les dotations annuelles aux amortissements
pratiqués après réévaluation et les reprises de provision spéciale pour réévaluation correspondantes doivent être retenues dans la proportion existant entre le chiffre limite et le prix de revient du
véhicule.
(340)
2. Appréciation de l'obligation minimale d'amortissement
350
Le montant des amortissements effectivement pratiqués depuis l'acquisition d'un élément
donné ne peut, au titre de chaque année, être inférieur au montant cumulé des amortissements calculés selon le mode linéaire et répartis sur la durée normale d'utilisation
(CGI, art. 39 B ; BOI-BNC-BASE-50 et BOI-BIC-AMT-10-50-30).
À défaut de se conformer à cette obligation, le contribuable perd définitivement le droit de
déduire la fraction d'amortissement qui n'a pas été pratiquée.
a. Situation de l'exploitant au regard de l'amortissement déjà pratiqué au moment de la réévaluation
1° Existence d'une insuffisance d'amortissement
360
Pour un élément réévaluable déterminé, une insuffisance d'amortissement par rapport à
l'amortissement minimal au 31 décembre 1976 entraîne une valeur réévaluée nécessairement supérieure à la valeur qui sert de base à l'amortissement déductible du point de vue fiscal.
Comme la valeur réévaluée sert de nouvelle base à l'amortissement comptable pratiqué au
cours de la période résiduelle d'utilisation, l'augmentation de cette valeur par rapport à l'ancienne valeur nette comptable de l'élément réévalué concourt, à due concurrence, à un accroissement des
charges d'exploitation.
Corrélativement, est également majorée la plus-value de réévaluation directement inscrite au
compte de provision spéciale.
Le rapport de cette provision aux résultats comptables, au fur et à mesure de la
constatation de la dépréciation définitive des éléments réévalués, compense le supplément de charge d'amortissement qui entre dans la formation des résultats après réévaluation.
Mais, cette compensation n'est que partielle.
En effet, l'excédent de l'amortissement comptable n'est repris, par le biais du rapport de
la provision spéciale, que pour une part, qui fait abstraction de l'insuffisance d'amortissement constatée au 31 décembre 1976.
Le premier alinéa de
l'article 171 I de l'annexe II au CGI a pour effet d'assurer, dans cette situation, une exacte compensation des
suppléments de produits et de charges trouvant leur origine dans la réévaluation.
À cette fin, il dispose que les amortissements non pratiqués à la date du 31 décembre 1976
sont ajoutés aux résultats imposables des années suivantes, selon les modalités édictées au II de l'article 238 bis J du
CGI pour le rapport de la provision spéciale de réévaluation.
2° Existence d'un excédent d'amortissement
370
À la différence de l'insuffisance d'amortissement qui se traduit par une augmentation de
charge nette pour la détermination de la base d'imposition, l'excédent d'amortissement a pour conséquence une réduction de cette même charge nette, lorsque l'amortissement a été réintégré pour
l'application de la loi fiscale.
380
Le deuxième alinéa de
l'article 171 I de l'annexe II au CGI a pour objet et pour effet de neutraliser le profit résiduel qui résulterait
de la compensation imparfaite du produit provenant de la reprise de la production spéciale avec le supplément de la charge d'amortissement.
À cet effet, il dispose que les excédents d'amortissement non admis au point de vue fiscal
au 31 décembre 1976 viennent en déduction des résultats imposables des années ultérieures, selon les modalités prévues au premier alinéa de l'article 171 I de l'annexe II au CGI.
b. Définition de l'insuffisance d'amortissement après réévaluation
390
En vertu de
l'article 171 E de l'annexe II au CGI, les valeurs nettes réévaluées des immobilisations amortissables sont
déterminées par application distincte du coefficient effectif de réévaluation aux valeurs d'origine, d'une part, et aux amortissements cumulés correspondants, d'autre part.
400
Le 1 de
l'article 171 J de l'annexe II au CGI ajuste les termes de la comparaison à effectuer pour apprécier si l'obligation
d'amortissement minimal est ou non remplie au titre de chacune des années postérieures à la réévaluation
Par application de cet article, le calcul d'une insuffisance d'amortissement, au sens de
l'article 39 B du CGI, s'opère en comparant la somme des amortissements réévalués et ceux pratiqués depuis la réévaluation au
montant cumulé des amortissements linéaires, déterminés en retenant comme base de calcul la valeur d'origine réévaluée de l'immobilisation concernée.
c. Aménagement du montant de l'amortissement minimal après réévaluation lorsqu'une insuffisance a été constatée avant la
réévaluation
410
Lorsqu'une insuffisance d'amortissement a été constatée au 31 décembre 1976, le 2 de
l'article 171 J de l'annexe II au CGI prévoit expressément que le montant des amortissements effectivement
pratiqués, défini au 1 de l'article 171 J de l'annexe II au CGI, pour l'application de l'article 39 B du CGI à dater de la
réévaluation, est majoré de la somme résultant de l'application à l'insuffisance, elle-même affectée du coefficient de réévaluation de l'immobilisation concernée, du rapport entre la durée
d'utilisation résiduelle appréciée au titre de l'année considérée et celle qui restait à courir au 31 décembre 1976
En pratique, cette majoration résulte automatiquement du fait que, pour chacune des années
d'amortissement restant à courir, l'annuité d'amortissement est calculée sur la base de la valeur nette comptable réévaluée, laquelle inclut le montant de l'insuffisance, elle-même réévaluée.
3. Détermination de la plus-value ou de la moins-value de cession d'un élément réévalué
420
Conformément aux dispositions du I de
l'article 93 quater du CGI, les plus-values réalisées lors de la cession d'éléments de l'actif immobilisé sont soumises à
un régime spécial, défini aux articles 39 duodecies et suivants du CGI
(BOI-BNC-BASE-30-30-10).
Ce régime distingue suivant que les plus-values ou moins-values sont réalisées à court terme
ou à long terme.
Pour les besoins de la réévaluation légale, des aménagements ont été apportés à ce régime
spécial. Il convient de distinguer, à cet égard, entre les immobilisations non amortissables et les immobilisations amortissables.
a. Immobilisations non amortissables
430
Le III de l'article
238 bis I du CGI prévoit que la plus-value ou la moins-value de cession des immobilisations non amortissables est calculée à partir de leur valeur non réévaluée.
440
Dès lors qu'elles se rapportent exclusivement à des éléments de l'actif immobilisé non
amortissables, les plus-values ou moins-values de cession relèvent du régime des plus-values ou moins-values à court terme ou à long terme, selon que l'immobilisation cédée a été ou non acquise depuis
moins de deux ans.
450
Compte tenu de la date à laquelle sont matériellement effectuées les opérations de
réévaluation, les plus-values de cession portant sur des éléments réévalués entrent généralement dans les catégories des plus-values à long terme soumises à l'impôt sur le revenu au taux proportionnel
(BOI-BNC-BASE-30-30-10 au II-B-1 § 150).
Remarque : Il est rappelé que les biens sortis de l'actif après le 31
décembre 1976 ne font pas l'objet de réévaluation.
460
Le résultat fiscal, dégagé par la cession d'une immobilisation réévaluée non amortissable,
est égal au résultat enregistré par la comptabilité de l'exploitant, c'est-à-dire au total algébrique formé par la plus-value ou la moins-value, calculée à partir de la valeur réévaluée, et par les
sommes rapportées à un compte de pertes et profits.
Ce total est déduit des résultats imposables au taux de droit commun pour être imposé
suivant les modalités applicables aux plus-values à court et à long terme.
b. Immobilisations amortissables
470
Le deuxième alinéa de
l'article 171 N de l'annexe II au CGI prévoit que le reliquat de la provision spéciale de réévaluation est ajouté au
prix de cession de l'immobilisation réévaluée.
Autrement dit, le résultat fiscal dégagé par la cession d'un élément amortissable réévalué
est égal à la somme algébrique de la plus-value ou moins-value comptable de cession et du reliquat de la provision spéciale de réévaluation afférente à l'élément cédé.
480
Lorsque les immobilisations cédées étaient détenues depuis au moins deux ans, la plus-value
de cession est soumise au régime du court terme à concurrence du montant des amortissements déduits de la base d'imposition et au régime du long terme pour l'excédent.
490
Pour faciliter la détermination des éléments de plus-values à soumettre aux régimes de court
terme et de long terme, lorsque l'immobilisation cédée a été réévaluée au 31 décembre 1976, le troisième alinéa de
l'article 171 N de l'annexe II au CGI dispose que la plus-value dégagée par la cession est considérée comme à long
terme à concurrence de l'excédent du prix de cession sur la valeur d'origine du bien cédé et à court terme pour le surplus.
Cette disposition revient à inverser l'ordre de détermination du court et du long terme, tel
qu'il est prévu aux 2 et 3 de l'article 39 duodecies du CGI.
II. Réévaluation libre de l'actif professionnel
500
Les seules réévaluations d'actif ayant une portée sur le plan fiscal sont celles qui ont été
opérées conformément à la procédure définie par l'article 238 bis I du CGI et
l'article 238 bis J du CGI.
En revanche, les réévaluations libres ne sont pas opposables à l'administration, dès lors
que les plus-values qui leur sont consécutives échappent à l'imposition. Mais cette inopposabilité est limitée au seul plan fiscal.
505
Ainsi, la transformation d'une société relevant de l'impôt sur le revenu en une société
passible de l'impôt sur les sociétés, qui entraîne les effets d'une cessation d'activité sur le plan fiscal, emporte la taxation immédiate de l'écart de réévaluation de l'actif qui ne peut pas
bénéficier du régime d'atténuation conditionnelle prévue au I de l'article 202 ter du CGI.
L'inscription, lors de la transformation d'une société de personnes imposable à l'impôt
sur le revenu dans la catégorie des bénéfices non commerciaux en société de capitaux passible de l'impôt sur les sociétés, au bilan de la société résultant de la transformation, d'un actif qui a
précédemment fait l'objet d'une réévaluation à la valeur comptable fixée à la suite de cette réévaluation, fait obstacle à l'imposition, au moment de la cession ultérieure de cet actif, sous le
nouveau régime fiscal applicable à la société résultant de la transformation, de la différence entre la valeur comptable à laquelle elle est inscrite à l'actif du bilan de la société transformée et
son prix de revient d'origine.
Il suit de là que la plus-value latente correspondant à cet écart de valeur ne peut pas
faire l'objet du différé d'impôt prévu par le deuxième alinéa du I de l'article 202 ter du CGI. Le changement de régime
fiscal résultant de la transformation de la société entraîne l'imposition immédiate de la plus-value latente résultant de la réévaluation libre précédemment pratiquée, conformément aux dispositions de
l'article 202 du CGI
(CE, arrêt du 21 avril 2017, n° 386896
ECLI:FR:CECHR:2017:386896.20170421).
510
Cas particulier de la réévaluation libre autorisée par un statut réglementaire :
Les sociétés civiles professionnelles conservent, dans le cadre des règles régissant leur
fonctionnement, la possibilité de procéder à toutes modifications de leurs statuts concourant à l'actualisation de la valeur de leur patrimoine, à l'augmentation corrélative de leur capital et à la
distribution gratuite de parts sociales nouvelles.
Toutefois, ces modifications statutaires doivent rester sans incidence pour l'établissement
de l'impôt.
Il s'ensuit que les immobilisations doivent continuer à figurer sur le registre des
immobilisations prévu par l'article 99 du CGI pour leur prix de revient d'origine et les amortissements à être pratiqués sur la
base de ce prix.
De plus, les plus-values résultant de la cession ou de la réalisation des immobilisations ne
peuvent être calculées qu'à partir du même prix de revient.
Enfin, les parts sociales attribuées aux associés au prorata de leurs droits dans les
bénéfices en contrepartie de l'augmentation du capital, sont réputées avoir été acquises pour une valeur nulle. | Bulletin officiel des finances publiques - impôts | BOI-BNC-BASE-30-30-20-30 | https://bofip.impots.gouv.fr/bofip/4636-PGP.html/identifiant=BOI-BNC-BASE-30-30-20-30-20180704 | 2018-07-04 00:00:00 | 5e8a9f864d48394d2e364b34bff7a573c6febd49a6883c720870fc32f32d2012 | [
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] |
I. Transmission à titre gratuit d'une entreprise individuelle
1
Depuis le 1er janvier 2004,
l'article 41 du code général des impôts (CGI) prévoit, pour les exploitants soumis au régime de la déclaration contrôlée,
un report d'imposition des plus-values réalisées à l'occasion des transmissions à titre gratuit de leur entreprise individuelle.
10
En application des dispositions du II de
l'article 41 du CGI, les plus-values ainsi reportées deviennent définitivement exonérées lorsque l'activité est poursuivie par
l'un des bénéficiaires pendant au moins cinq ans à compter de la date de la transmission.
II. Transmission à titre gratuit à une personne physique de droits sociaux considérés comme des éléments d'actif affectés
à l'exercice de la profession
20
Le II de l'article 151
nonies du CGI institue, sous certaines conditions, un report d'imposition des plus-values constatées en cas de transmission à titre gratuit à une personne physique de droits ou parts d'une société
dont les bénéfices sont, en application de l'article 8 du CGI et de l'article 8 ter du CGI,
soumis à l'impôt sur le revenu dans la catégorie des bénéfices industriels ou commerciaux (ou bénéfices non commerciaux).
30
Lorsque l'activité est poursuivie pendant au moins cinq ans à compter de la date de la
transmission à titre gratuit visée au II § 20, cette plus-value en report est définitivement exonérée.
40
Ces deux mécanismes de report et d'exonération sont développés en détail respectivement au
I § 1 à 60 du BOI-BIC-PVMV-40-20-10 et au BOI-BIC-PVMV-40-30-10-10. | Bulletin officiel des finances publiques - impôts | BOI-BNC-BASE-30-30-30-20 | https://bofip.impots.gouv.fr/bofip/4652-PGP.html/identifiant=BOI-BNC-BASE-30-30-30-20-20160803 | 2016-08-03 00:00:00 | 7a2773ad07d977ebeac2ca26ad8c0971255b57f4e270c506daef8465642e50e8 | [
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] |
1
Les biens susceptibles de faire l'objet d'un amortissement dégressif doivent :
- entrer dans les catégories visées à
l'article
22 de l'annexe II au
code
général des impôts
(CGI)
et à
l'article
39 A du
CGI
;
- avoir été acquis ou fabriqués à compter du 1er janvier 1960 ou, en ce qui
concerne les bâtiments industriels de construction légère, construits
postérieurement au 31 juillet 1962 (des dates différentes ont été fixées pour
l'entrée en vigueur des décisions particulières relatives aux véhicules ou aux
aéronefs affectés au transport des personnes) ;
- ne pas être déjà usagés au moment de leur acquisition ;
- avoir une durée normale d'utilisation au moins égale à trois ans.
10
La présente section traite :
- des biens éligibles en raison de la nature des immobilisations
concernées (Sous-section 1-
BOI-BIC-AMT-20-20-20-10) ;
- des biens éligibles en raison de la date d'acquisition, de fabrication ou de
construction (Sous-section 2-
BOI-BIC-AMT-20-20-20-20)
;
- des biens exclus (Sous-section 3-
BOI-BIC-AMT-20-20-20-30). | Bulletin officiel des finances publiques - impôts | BOI-BIC-AMT-20-20-20 | https://bofip.impots.gouv.fr/bofip/4684-PGP.html/identifiant=BOI-BIC-AMT-20-20-20-20120912 | 2012-09-12 00:00:00 | 6f105212636ee85329cbd661dc0db4228b2ff1a9eb6d702aa19f8645b2a582aa | [
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1
En raison de l'intérêt qui s'attache au développement de la recherche, diverses
mesures ont été adoptées, sur le plan fiscal, en faveur des entreprises qui se
livrent à des opérations de cette nature ainsi que de celles qui font des
apports de capitaux aux sociétés et organismes de recherche.
10
Seront donc examinées successivement :
- les actions ou parts de sociétés de recherche agréées
(Sous-section 1-
BOI-BIC-AMT-20-30-60-10) ;
- les titres de sociétés financières d'innovation ayant conclu une convention
avec l'État (Sous-section 2-
BOI-BIC-AMT-20-30-60-20). | Bulletin officiel des finances publiques - impôts | BOI-BIC-AMT-20-30-60 | https://bofip.impots.gouv.fr/bofip/4685-PGP.html/identifiant=BOI-BIC-AMT-20-30-60-20120912 | 2012-09-12 00:00:00 | 876956ac9dcbf6a5fdc836fd49aa9b035cd90a3038eca246d4cf57ab0f823d56 | [
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] |
1
Aux termes de
l'article 23 de l'annexe II au code
général des impôts (CGI) le
montant de l'annuité d'amortissement dégressif afférente à chacune des immobilisations qui ouvrent droit à ce régime peut être déterminé dans des conditions variables suivant qu'on considère
l'exercice en cours à la date de l'acquisition ou de la construction du bien, ou les exercices suivants :
- exercice en cours à la date de l'acquisition ou de la construction de l'immobilisation.
Le montant de l'annuité est déterminé en appliquant au prix de revient de l'immobilisation
amortissable le taux obtenu en multipliant le taux d'amortissement linéaire correspondant à la durée normale d'utilisation de ladite immobilisation, par un coefficient variable selon cette durée .
L'annuité est réduite, s'il y a lieu, selon la proportion existant entre, d'une part, la durée
de la période allant du premier jour du mois de l'acquisition ou de la construction à la date de la clôture de l'exercice et d'autre part, la durée totale dudit exercice ;
- exercices suivants celui de l'acquisition ou de la construction de l'immobilisation.
En ce qui concerne chacun des exercices suivants celui de l'acquisition ou de la construction de
l'immobilisation, le montant de l'annuité d'amortissement est déterminé -sous réserve des dispositions relatives à la déduction des amortissements précédemment différés (cf.
BOI-BIC-AMT-10-50-40)- en appliquant le taux d'amortissement dégressif, obtenu dans les mêmes conditions que ci-dessus, à la valeur résiduelle
comptable de l'immobilisation considérée.
Lorsque l'annuité dégressive d'amortissement ainsi calculée pour un exercice devient inférieure
à l'annuité correspondant au quotient de la valeur résiduelle par le nombre d'années d'utilisation restant à courir à compter de l'ouverture dudit exercice, l'entreprise a la faculté de faire état
d'un amortissement égal à cette dernière annuité.
L'application des principes ainsi posés appelle un certain nombre de précisions, concernant :
- le point de départ de l'amortissement dégressif ;
- la fixation du taux d'amortissement dégressif ;
- le calcul des annuités dégressives.
I. Point de départ de l'amortissement dégressif
10
Selon les modalités de calcul prévues à
l'article 23 de l'annexe II au CGI, la
première annuité d'amortissement dégressif est imputable sur les produits d'exploitation de l'exercice au cours duquel est intervenue l'acquisition ou la construction de l'immobilisation amortissable.
L'annuité dégressive afférente à l'exercice d'acquisition est ajustée en fonction de la durée de la période allant du premier jour du mois de l'acquisition ou de la construction de l'immobilisation à
la date de clôture de l'exercice.
20
Le critère ainsi retenu est, dans les deux cas, différent de celui qui est habituellement
applicable en matière d'amortissement linéaire. Dans ce dernier système, en effet, le point de départ de l'amortissement est, en principe, le jour de la mise en service de l'immobilisation
amortissable (cf.
BOI-BIC-AMT-20-10-III-A).
La date d'acquisition ou de construction de l'immobilisation qui détermine le point de départ
de l'amortissement dégressif est appréciée selon les critères suivants.
A. Biens achetés
30
En ce qui concerne le matériel et l'outillage achetés, la date à considérer est celle à
laquelle l'accord ayant été réalisé avec le fournisseur sur la chose et le prix, l'entreprise en est, conformément aux principes généraux du droit, devenue propriétaire, bien que la livraison et le
règlement du prix en aient été effectués à une époque différente.
40
Mais il est précisé, à cet égard, qu'une entreprise ne peut, en tout état de cause, être
réputée propriétaire d'un matériel ou d'un outillage acheté que lorsque cet élément est déjà fabriqué et nettement individualisé. C'est ainsi que lorsque la vente porte sur un élément de série,
désigné par un genre, une marque ou un type, le transfert de propriété n'intervient qu'au moment de l'individualisation de l'objet de la vente, c'est-à-dire, le plus souvent, au moment de la livraison
effective de l'objet ou, tout au moins, de la remise des titres ou des documents représentatifs.
50
Une entreprise est donc normalement fondée à pratiquer la première annuité d'amortissement
afférente à un matériel lorsque celui-ci peut être regardé, conformément aux principes qui viennent d'être exposés, comme acheté au cours de l'exercice, nonobstant, le cas échéant, le fait que la
livraison et le paiement du prix ne soient intervenus que postérieurement à la clôture dudit exercice. Il en est ainsi même si la mise en service du matériel doit nécessiter l'exécution de certains
travaux d'installation.
B. Biens construits par l'entreprise
60
Lorsqu'il s'agit de pièces ou matériels destinés à être incorporés dans un ensemble industriel
devant être construit ou fabriqué par l'entreprise elle-même ou avec l'aide de sous-traitants ou de façonniers, l'amortissement de ces pièces ou matériels ne peut normalement commencer, dans les mêmes
conditions que pour les autres éléments du prix de revient, qu'à partir de la date d'achèvement de cet ensemble.
70
Par exception à cette règle, il est cependant admis que, si de tels ensembles -qu'ils soient
fabriqués par l'entreprise ou pour son compte- se composent de divers éléments ou groupes d'éléments ayant une unité propre et une affectation particulière permettant une mise en service séparée, les
entreprises ont la faculté de commencer l'amortissement de chacun de ces éléments ou groupes d'éléments dès la clôture de l'exercice en cours à la date de son achèvement, étant entendu qu'il s'agit là
de questions de fait, qu'il appartient aux entreprises de résoudre, sous le contrôle des services locaux de la Direction générale des finances publiques (DGFIP) et, le cas échéant, du juge de l'impôt.
En ce qui concerne les matériels dont la fabrication s'échelonne sur une période assez longue,
la date de transfert de propriété est fixée lors de la réception provisoire, c'est-à-dire au moment où, la commande étant exécutée, l'acheteur est à même de donner son accord sur la chose. Par suite,
les acomptes versés par l'acheteur avant l'achèvement du matériel commandé ne peuvent en aucun cas faire l'objet d'un amortissement.
C. Cas particuliers
80
S'agissant de l'amortissement des navires : cf
BOI-BIC-AMT-20-40-60-10.
II. Taux de l'amortissement dégressif
90
Le taux applicable pour le calcul de l'amortissement dégressif est obtenu en multipliant le
taux d'amortissement linéaire correspondant à la durée normale d'utilisation de l'immobilisation par un coefficient variable selon cette durée.
100
Le taux de l'amortissement linéaire dont il doit être fait état est défini au 1 de
l'article 24 de l'annexe II au CGI. Ce taux s'entend, pour une immobilisation donnée, du chiffre exprimé en pourcentage
qui est obtenu en divisant 100 par le nombre d'années de la durée normale d'utilisation de ladite immobilisation, compte tenu, le cas échéant, des circonstances particulières pouvant influer sur cette
durée, c'est-à-dire, notamment de son utilisation à simple, à double ou à triple équipe.
110
En ce qui concerne les immobilisations pour lesquelles il est actuellement prévu des
amortissements présentant déjà une certaine dégressivité, le taux d'amortissement linéaire correspondant sera déterminé dans les conditions de droit commun, en fonction de la durée d'utilisation
effectivement retenue dans le cadre de la décision antérieure.
En ce qui concerne :
- les entreprises de navigation maritime et les entreprises d'armement à la pêche : cf
BOI-BIC-AMT-20-40-60-10 ;
- les matériels destinés à l'épuration des eaux industrielles : cf.
BOI-BIC-AMT-20-30-10 ;
- les matériels affectés à la lutte contre la pollution atmosphérique et les odeurs : cf.
BOI-BIC-AMT-20-30-20.
A. Coefficient applicable au taux de l'amortissement linéaire
120
Aux termes du 1 de
l'article 39 A du CGI, les taux d'amortissement
dégressif sont obtenus en multipliant les taux d'amortissement linéaire par un coefficient fixé à :
- 1,25 lorsque la durée normale d'utilisation est de trois ou quatre ans ;
- 1,75 lorsque cette durée normale est de cinq ou six ans ;
- 2,25 lorsque cette durée normale est supérieure à six ans.
Toutefois, pour certains biens d'équipement, ces coefficients sont soit majorés, soit diminués
(cf. BOI-BIC-AMT-20-20-50).
130
Pour déterminer, à raison d'une immobilisation donnée, le coefficient applicable au taux
d'amortissement linéaire correspondant, il convient de faire état de la durée d'utilisation retenue pour le calcul de ce dernier taux, c'est-à-dire compte tenu, le cas échéant, des circonstances
particulières pouvant influer sur cette durée (cf. §100).
B. Fixation du taux de l'amortissement dégressif
140
Le taux de l'amortissement dégressif est, pour chaque bien, égal au produit du taux de
l'amortissement linéaire par le coefficient approprié (cf II-A).
C'est ainsi que, pour un matériel dont la durée normale d'utilisation serait de dix ans s'il
était affecté à un travail à simple équipe, mais qui peut être amorti sur cinq ans, en raison d'une utilisation particulièrement intensive, le taux de l'amortissement dégressif est obtenu en
appliquant au taux d'amortissement linéaire, calculé compte tenu des circonstances réduisant à cinq ans la durée d'utilisation dudit matériel, soit 100 : 5 = 20 %, le coefficient correspondant à cette
même durée de cinq ans, soit 1,75. Le taux de l'amortissement dégressif est donc, en l'espèce, de 20 x 1,75 = 35 %.
150
Le tableau suivant présente, pour la généralité des biens et les durées habituelles
d'utilisation, les taux d'amortissement dégressifs correspondants :
Durée d'utilisation (en années)
Taux d'amortissement (en %)
Coefficient applicable
Taux d'amortissement dégressif
Biens acquis ou fabriqués avant le 1er janvier 2001
Biens acquis ou fabriqués du 01/01/01 au 03/12/08 et à compter du 01/01/10
Biens acquis ou fabriqués avant le 1er janvier 2001 (en %)
Biens acquis ou fabriqués du 01/01/01 au 03/12/08 et à compter du 01/01/10 (en %)
3
33,33
1,5
1,25
50
41,67
4
25
1,5
1,25
37,5
31,25
5
20
2
1,75
40
35
6
16,67
2
1,75
33,33
29,17
6 2/3
15
2,5
2,25
37,5
33,75
8
12,5
2,5
2,25
31,25
28,13
10
10
2,5
2,25
25
22,5
12
8,33
2,5
2,25
20,83
18,75
15
6,67
2,5
2,25
16,67
15
20
5
2,5
2,25
12,5
11,25
taux d'amortissement dégressif
160
Pour les biens acquis ou fabriqués entre le 4 décembre 2008 et le 31 décembre 2009, les
coefficients utilisés pour le calcul de l'amortissement dégressif sont majorés et portés, conformément à
l'article 39 A du CGI, à :
- 1,75 lorsque la durée normale d'utilisation est de trois ou quatre ans ;
- 2,25 lorsque la durée normale d'utilisation est de cinq ou six ans ;
- 2,75 lorsque cette durée est supérieure à six ans.
III. Calcul des annuités dégressives
170
L'annuité normale d'amortissement s'entend de l'amortissement se rapportant à un exercice
dont la durée est égale à une année. Lorsque la durée d'un exercice est différente, le montant de l'amortissement déductible est égal à l'annuité normale, ajustée en fonction de la durée de cet
exercice.
La majoration des coefficients d'amortissement dégressif ne modifie pas la durée normale
d'utilisation des biens.
La détermination, dans le système dégressif, des annuités d'amortissement successives qui
concernent chaque immobilisation s'effectue dans les conditions indiquées aux §190 et suiv..
A. Calcul de la première annuité
180
À la clôture de l'exercice en cours à la date de l'acquisition ou de la construction du
bien, le montant de l'annuité est déterminé en appliquant au prix de revient de ce bien le taux d'amortissement dégressif (cf
II).
190
La première annuité d'amortissement doit être réduite en fonction du rapport existant entre,
d'une part, la durée de la période allant du premier jour du mois d'acquisition ou de construction à la date de la clôture de l'exercice et, d'autre part, la durée totale de l'exercice.
200
Il en est ainsi quelle que soit la durée de l'exercice. En particulier, dans le cas où la
durée effective de l'exercice est supérieure ou inférieure à la durée de l'année civile, c'est la durée effective de l'exercice exprimée en mois qui doit être retenue comme dénominateur de la fraction
définie au § 190. Mais, bien entendu, le rapport ainsi obtenu est appliqué à l'annuité préalablement ajustée en fonction de la durée de l'exercice
(cf. III-C-1).
210
Pratiquement, l'annuité d'amortissement afférente à l'exercice d'acquisition ou de
construction est donc déterminée en fonction du nombre de mois de détention de la propriété du bien à amortir. De ce fait, l'application de la règle prorata temporis au système de l'amortissement
dégressif diffère légèrement de l'application qui en est faite en matière d'amortissement linéaire. D'une part, les points de départ de l'amortissement demeurent distincts. D'autre part, le temps
couru s'apprécie en jours pour le calcul de l'amortissement linéaire et en mois pour le calcul de l'amortissement dégressif.
Remarque : s'agissant des navires sur cale, cf
BOI-BIC-AMT-20-40-60-10.
220
Exemple pratique d'application : Soit un matériel acquis le 15 novembre N pour
le prix de 10 000 € par une entreprise qui clôture son exercice avec l'année civile. Le bien en cause est amortissable selon le mode dégressif et sa durée normale d'utilisation est de dix ans. Sachant
que le bien n'a été mis en service qu'au 15 décembre N le calcul de la première annuité d'amortissement dégressif et de la première annuité d'amortissement linéaire à considérer pour l'application de
l'article 39 B du CGI (obligation de pratiquer un
amortissement minimal, cf BOI-BIC-AMT-10-50-30) doit s'effectuer de la manière suivante :
- Première annuité d'amortissement dégressif :
prix de revient : 10 000 € ;
coefficient amortissement dégressif : 2,25 ;
taux dégressif : 22,5 % ;
annuité afférente à l'ensemble de l'exercice : 10 000 € x 22,5 % = 2 250 € ;
annuité réduite au prorata du nombre de mois : 2 250 € X 2/12 = 375 € ;- Première annuité
d'amortissement linéaire minimal :
prix de revient : 10 000 € ;
taux linéaire : 10 % ;
annuité afférente à l'ensemble de l'exercice : 10 000 € X 10 % = 1 000 € ;
annuité réduite au prorata du temps : 10 000 € x 15/360 = 41,67 €.
B. Calcul des annuités dégressives suivantes
230
À la clôture de chacun des exercices suivants -sous réserve du cas particulier où les
amortissements ont été différés à la clôture d'exercices antérieurs (cf. BOI-BIC-AMT-10-50-40)- le montant de l'annuité d'amortissement est
déterminé en appliquant le taux utilisé pour le calcul de la première annuité, à la valeur résiduelle comptable de l'immobilisation dont il s'agit.
240
L'application intégrale de cette règle s'opposerait, en fait, à l'amortissement total des
immobilisations jusqu'à leur mise hors service. Telle n'a certainement pas été l'intention du législateur et il convient d'admettre que
l'article 39 A du CGI a seulement pour but de modifier la cadence de l'amortissement, sans pour autant faire échec au principe
suivant lequel l'amortissement doit, en définitive, s'étaler sur la durée normale d'utilisation des éléments. Il s'ensuit que, dans la mesure où l'obligation de l'amortissement minimal a été
respectée, les entreprises ont la possibilité de compléter à plein l'amortissement de chaque immobilisation à la clôture de l'exercice en cours à la date d'expiration de la durée normale d'utilisation
de ladite immobilisation.
250
Cette solution aboutirait, toutefois, à retenir pour la dernière année, un amortissement
supérieur à celui pratiqué au cours d'années antérieures. Une telle conséquence étant contraire au principe même de la dégressivité de l'amortissement, le dernier alinéa de
l'article 23 de l'annexe II au CGI prévoit que lorsque l'annuité dégressive d'amortissement calculée s'avère, à la
clôture d'un exercice inférieure à l'annuité correspondant au quotient de la valeur résiduelle comptable de l'immobilisation par le nombre d'années d'utilisation restant à courir à compter de
l'ouverture dudit exercice, l'entreprise a la faculté de faire état d'un amortissement égal à cette dernière annuité.
260
Le nombre d'années qui influence ce quotient est déterminé en déduisant de la durée normale
d'utilisation retenue pour le calcul de l'amortissement, la période courue entre la date d'ouverture de l'exercice en cours à la date d'acquisition ou de construction de l'immobilisation, quelle que
soit cette dernière date, et la date d'ouverture de l'exercice considéré. Strictement, les dispositions de l'article 23
de l'annexe II au CGI, auraient dû avoir pour conséquence de prolonger d'un exercice la période sur laquelle est
échelonné l'amortissement. Toutefois, eu égard à l'objet du texte, il a paru possible de ne pas opposer cette conséquence aux entreprises.
L'exercice d'acquisition est donc, pour ce calcul, décompté pour une année entière. Dans le
cas particulier où l''exercice d'acquisition a eu une durée inférieure ou supérieure à douze mois, il convient logiquement de le retenir, pour sa durée réelle (cf § 380
et suiv.).
Si la période restant à courir, ainsi déterminée, ne correspond pas à un nombre exact
d'années, il convient, pour l'application de la disposition en cause, de retenir le nombre entier d'années immédiatement supérieur.
270
En cas de cession d'un élément non totalement amorti, l'entreprise cédante reste libre de
pratiquer ou de ne pas pratiquer d'amortissement sur cet élément au titre de l'exercice de cession.
Si l'entreprise choisit de pratiquer un tel amortissement, celui-ci doit en principe, être
effectué -indépendamment du régime d'amortissement applicable- au prorata du temps écoulé depuis le commencement de l'exercice en cours jusqu'à la date de cession.
Toutefois, s'agissant d'un bien amortissable selon le mode dégressif, il est admis par
mesure de simplification que l'entreprise puisse calculer l'amortissement afférent au bien considéré en fonction d'une période d'utilisation résiduelle courant depuis la date d'ouverture de l'exercice
en cours jusqu'au début du mois au cours duquel est intervenue la cession.
C. Cas particuliers
1. Montant de l'amortissement déductible au titre des exercices dont la durée est différente de douze mois
280
L'expression « annuité d'amortissement » qui figure à
l'article 23 de l'annexe ll au CGI, fixant les modalités de calcul de l'amortissement dégressif déductible à la clôture
de chaque exercice, marque nettement que les dispositions dudit article concernent le cas général d'exercices d'une durée égale à une année. ll s'ensuit que lorsqu'un exercice a une durée différente,
l'amortissement qui lui est imputable est celui qui correspond à la période effectivement concernée, calculé en ajustant l'annuité déterminée conformément aux dispositions de l'article 23 de
l'annexe ll au CGI, à la durée de cette période.
290
C'est ainsi que le cas d'un exercice allant du 1er juillet au 31 décembre, l'amortissement
susceptible d'être pratiqué sera égal à la moitié de l'annuité calculée dans les conditions fixées audit article
23 de l'annexe II au CGI.
300
La même règle s'applique en ce qui concerne un exercice de quinze mois, l'amortissement
correspondant à la période d'utilisation des éléments amortissables pendant l'exercice considéré étant égal aux 15/12 de l'annuité définie au §280.
2. Cas particulier des satellites acquis en 2003
310
En application du 2° du 1 de
l’article 39 du CGI, seuls les amortissements réellement pratiqués par l’entreprise peuvent être admis en déduction. Dans ces
conditions, l’amortissement dégressif pourra être admis en déduction, sous réserve de son inscription en comptabilité, à compter de l’entrée en vigueur de la loi de finances rectificative : ainsi,
l’amortissement dégressif, dès lors qu’il aura été comptabilisé, sera admis en déduction pour les exercices clos au 31 décembre 2003.
A défaut d’inscription en comptabilité avant l’expiration du délai de déclaration,
l’amortissement dégressif ne peut être regardé comme ayant été réellement effectué et n’est, par suite, pas déductible.
320
Les entreprises qui n’ont pas pu pratiquer l’amortissement dégressif au titre des exercices
clos en 2003, alors même qu’elles étaient propriétaires de biens éligibles au dispositif nouveau peuvent déduire les dotations d’amortissement dégressif au titre de l’exercice en cours à la date
d’entrée en vigueur du texte, comme indiqué dans l’exemple suivant.
330
Exemple : Une entreprise a acquis le 15 avril 2003 un satellite pour une
valeur de 120 M€ hors taxes. Le satellite est mis en service le 1er juillet 2003. Cette entreprise clôture ses exercices sociaux le 30 septembre de chaque année.
Ce matériel éligible à l’amortissement dégressif a une durée normale d’utilisation fixée à 12
ans, soit un taux d’amortissement linéaire applicable de 8,33 %.
Le coefficient dégressif en vigueur est de 2,25 pour les biens dont la durée normale
d’utilisation est supérieure à 6 ans.
Au titre de son exercice clos le 30 septembre 2003, l’entreprise n’a pas pu pratiquer un
amortissement dégressif mais elle pourra le faire pour les exercices clos à compter du 30 septembre 2004 selon les modalités suivantes :
Exercice social en
Valeur nette comptable à l'ouverture de l'exercice
Taux d'amortissement
Annuité d'amortissement
Cumul des dotations
2003
120000000
8,33%
(a) 2499000
2499000
2004
117501000
18,75%
22031438
24530438
2005
95469563
18,75%
17900543
42430980
2006
77569020
18,75%
14544191
56975172
2007
63024828
18,75%
11817155
68792327
2008
51207673
18,75%
9601439
78393766
2009
41606234
18,75%
7801169
86194935
2010
33805065
(b)
6761013
92955948
2011
27044052
6761013
99716961
2012
20283039
6761013
106477974
2013
13522026
6761013
113238987
2014
6761013
6761013
120000000
a- Dotation pratiquée en 2003 selon le mode linéaire, à hauteur de 90/360 compte
tenu de la date de mise en service et de la date de clôture de l’exercice.
b- A compter de 2010, la dotation est déterminée selon les règles du quotient de
la VNC par le nombre d'années restant à courir.
D. Exemples de calcul d'amortissements dégressifs
340
On envisagera successivement les deux situations suivantes : celle où les exercices ont tous
une durée égale à douze mois (cas général), celle où un des exercices s'étend sur une période inférieure ou supérieure à douze mois (cas particulier).
1. Cas général. - Exercice d'une durée égale à douze mois
a. Bien acquis à compter du 1er janvier 2010
350
Exemple : soit un matériel acquis le 15 novembre N pour un prix hors taxes de 10 000 €, par une
entreprise dont l'exercice coïncide avec l'année civile. Le bien est amortissable selon le mode dégressif et sa durée d'utilisation est de dix ans.
La première annuité est calculée, compte tenu de la réduction prorata temporis comme suit :
10 000 € x 22,5 % x 2/12 = 375 €
Valeur comptable résiduelle : 9 625 €.
Le montant de la deuxième annuité sera donc égal à : 9 625 € x 22,5 % = 2 166 €.
Les annuités suivantes continueront à être calculées selon cette méthode jusqu'à la septième
qui concerne, dans le présent exemple, l'annuité de l'exercice N+6. À compter de cet exercice, l'entreprise pourra pratiquer une annuité égale au quotient de la valeur résiduelle comptable à
l'ouverture de l'exercice N+6 par le nombre -égal à 4- des années d'amortissement restant à courir, soit : 2 691 € : 4 = 673 €.
360
Le tableau suivant illustre la portée pratique des remarques qui précèdent en faisant
apparaître les annuités d'amortissement dégressif susceptibles d'être pratiquées.
Mode de calcul des annuités dégressives
années
Régime applicable après le décret n°69-818 du 4 septembre 1969
Montant de l'annuité (€)
Valeur résiduelle (€)
N
10000 x 22,5% x 2/12 = 375
9625
N+1
9625 x 22,5% =2 166
7459
N+2
7459 x 22,5% = 1678
5781
N+3
5781 x 22,5% = 1301
4480
N+4
4480 x 22,5% = 1008
3472
N+5
3472 x 22,5% = 781
2691
N+6
2691 / 4 = 673
2018
N+7
2691 / 4 = 673
1345
N+8
2691 / 4 = 673
672
N+9
2691 / 4 = 672
Total
10000
Annuités d'amortissement dégressif
b. Bien acquis entre le 4 décembre 2008 et le 31 décembre 2009
370
Exemple : soit une entreprise industrielle dont l'exercice coïncide avec l'année civile qui
fait l'acquisition le 3 juillet N d'un bâtiment industriel d'une valeur de 1 500 000 € dont la durée normale d'utilisation est de 10 ans.
Le tableau suivant présente les différentes annuités d’amortissement dégressif que peut
pratiquer l’entreprise :
années
Montant de l'annuité (€)
Valeur résiduelle (€)
N
1500000 x 27,5% x 6/12 = 206250
1293750
N+1
1293750 x 27,5% = 355781
937969
N+2
937969 x 27,5% = 257941
680028
N+3
680028 x 27,5% = 187008
493020
N+4
493020 x 27,5% = 135581
357439
N+5
357439 x 27,5% = 98296
259143
N+6
259143 x 27,5% = 71264
187879
N+7
187879 x 27,5% = 51667
136212
N+8
136212 x 50% = 68106
68106
N+9
136212 x 50% = 68106
0
Annuité d'amortissement dégressif
2. Cas particulier : Existence d'un exercice d'une durée différente de douze mois
380
Deux situations sont à examiner selon que l'exercice, dont la durée est différente de douze
mois, est ou non l'exercice d'acquisition du bien.
a. La première annuité se rapporte à un exercice dont la durée est différente de douze mois
390
L'amortissement imputable au premier exercice est égal à l'annuité ajustée en fonction de la
durée réelle de cet exercice et réduite dans la proportion entre la durée de la période allant du premier jour du mois de l'acquisition ou de la construction de l'immobilisation à la date de la
clôture de l'exercice et la durée totale de l'exercice.
400
Exemple : soit un matériel acquis le 15 novembre N pour un prix hors taxes de 10 000 € En
supposant que l'exercice d'acquisition ait une durée exceptionnelle de dix-huit mois s'étendant du 1er juillet N-1 au 31 décembre N et que le bien en cause ait été mis en service au 15 décembre N, le
calcul de la première annuité d'amortissement dégressif et de la première annuité d'amortissement linéaire à considérer pour l'application de
l'article 39 B du CGI devrait s'effectuer de la façon suivante.
1° Première annuité dégressive
410
- annuité afférente à l'ensemble de l'exercice : 10 000 € x 22,5 % x 18/12 = 3 375 € ;
- annuité ajustée au prorata du temps : 3 375 € x 2/18 = 375 €.
2° Première annuité d'amortissement linéaire minimal
420
- annuité afférente à l'ensemble de l'exercice : 10 000 € x 10 % x 18/12 = 1 500 € ;
- annuité ajustée au prorata du temps : (1 500 € x 15) / (360 + 180) = 41,67 €.
430
On notera que la durée de l'exercice n'influence pas le montant de l'annuité d'amortissement
dégressif à retenir, la réduction prorata temporis s'opérant elle-même par référence à l'annuité préalablement ajustée en fonction de la durée de l'exercice.
La première annuité à retenir devant toujours être ainsi proportionnelle au nombre de mois
pendant lesquels l'entreprise est autorisée à amortir en franchise d'impôt, le calcul de la première annuité d'amortissement dégressif peut bien entendu être opéré directement par douzième.
Le calcul des annuités dégressives suivantes devrait s'opérer comme il est indiqué au
III-D-1-a.
b. L'amortissement se rapportant à un exercice dont la durée est différente de douze mois concerne une annuité autre que
la première
440
L'annuité, calculée comme dans le cas général, est ajustée dans le rapport de la durée de
l'exercice à douze mois.
La valeur comptable résiduelle est modifiée en conséquence.
Lorsque la durée dudit exercice est inférieure à douze mois, l'amortissement est échelonné
sur un exercice supplémentaire. Dans le cas où cet exercice a une durée supérieure à douze mois, aucun changement n'intervient par rapport au cas général. | Bulletin officiel des finances publiques - impôts | BOI-BIC-AMT-20-20-30 | https://bofip.impots.gouv.fr/bofip/4699-PGP.html/identifiant=BOI-BIC-AMT-20-20-30-20120912 | 2012-09-12 00:00:00 | b6534b457296c3c3bf7169897f6bb240b3c6324d0a9070b7f4c239031c37dfb3 | [
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] |
I. Définition des amortissements exceptionnels
1
Certains amortissements accélérés sont admis en application des règles de droit commun
(BOI-BIC-AMT-10-40-30). Par ailleurs, diverses mesures législatives ou réglementaires ont prévu des amortissements exceptionnels en faveur de certains biens ou de
certaines professions.
Les amortissements exceptionnels s'analysent comme des déductions particulières applicables à
diverses immobilisations, en fonction soit de leur nature, soit de celle des professions qui les utilisent et qui, en régime linéaire, permettent l'imputation d'annuités non constantes, généralement
supérieures - du moins en ce qui concerne la première - aux annuités normales.
II. Caractères des amortissements exceptionnels
10
Les amortissements exceptionnels sont le plus souvent étrangers à toute notion de dépréciation
anormale affectant des immobilisations et entraînant corrélativement un raccourcissement de la période d'utilisation par rapport à celle qui est généralement constatée. En ce sens, ils se distinguent
donc de ce qu'on appelle les amortissements accélérés « de droit commun » qui sont de simples amortissements linéaires ordinaires, adaptés à une période réduite par rapport à la normale, pour des
raisons variées (nature des biens ou des activités, désuétude technique, utilisation à double ou à triple équipe, exposition aux intempéries, etc).
20
En réalité, les amortissements de l'espèce constituent donc des déductions exorbitantes du droit
commun accordées pour des motifs particuliers, économiques ou sociaux.
30
Les amortissements en cause recourent généralement à l'une ou à l'autre des trois techniques
suivantes :
- dans certains cas un amortissement véritablement « exceptionnel » ou « massif », égal le plus
souvent à une fraction du prix d'acquisition est accordé au titre de l'année d'entrée du bien à l'actif, l'amortissement normal étant pratiqué sur la valeur résiduelle. En pareille situation, il n'y a
aucune accélération de l'amortissement au regard de la période sur laquelle est étalée fiscalement la dépréciation du bien, mais il existe néanmoins une accélération du rythme de l'amortissement en ce
sens que la déduction pratiquée la première année est supérieure à l'annuité normale ;
- dans d'autres cas, et pour chaque exercice, qu'il s'agisse de celui de l'acquisition des
biens ou des exercices suivants, un amortissement complémentaire vient s'ajouter à l'annuité normale ;
- et dans d'autres cas, un amortissement sur une durée de douze mois.
40
Lorsque des dispositifs fiscaux portent sur l'amortissement exceptionnel d'une fraction des
investissements éligibles dès leur acquisition, le différentiel entre l'amortissement comptable et l'amortissement fiscalement admis doit être comptabilisé par l'entreprise sous la forme
d'amortissement dérogatoire.
Il est précisé que, lorsque les dispositifs d'amortissements exceptionnels s'appliquent à une
immobilisation dans son ensemble, l'amortissement s'applique à l'ensemble de la structure et des composants de l'immobilisation en cause. Pour autant, en cas d'incorporation de travaux éligibles à un
dispositif d'amortissement exceptionnel à un immeuble existant, l'application du dispositif incitatif à ces travaux ne rend pas l'immeuble éligible dans son ensemble. Par conséquent, le régime
d'amortissement exceptionnel doit pouvoir s'appliquer dans certains cas à certains composants d'immobilisations corporelles à l'exclusion de la structure ou d'autres composants.
III. Coexistence de l'amortissement dégressif et des amortissements exceptionnels
50
Il est de principe qu'une immobilisation amortissable suivant le système dégressif ne peut pas
faire l'objet d'amortissements exceptionnels. Les immobilisations ne pouvant pas prétendre au régime de l'amortissement dégressif sont, sauf exclusions particulières, susceptibles de bénéficier
d'amortissements exceptionnels.
60
Le présent chapitre est consacré à l'examen des amortissements exceptionnels accordés
essentiellement en fonction de la nature des biens.
IV. Garantie apportée par le 2° de l'article L 80 B du livre des procédures fiscales
70
Il résulte du 2° de
l'article L. 80 B du Livre des procédures fiscales (LPF) que l'absence de réponse dans un délai de trois mois à la
notification préalable adressée à l'administration par l'entreprise qui entend bénéficier du régime d'amortissement exceptionnel vaut accord tacite de l'administration, et lui est opposable
(BOI-SJ-RES-10-20-20).
Les régimes sur lesquels le contribuable peut interroger l'administration au titre du 2° de
l'article L. 80 B du LPF sont les suivants :
- amortissement exceptionnel des matériels destinés à économiser l'énergie et des équipements
de production d'énergie renouvelables (CGI, art. 39 AB) ;
- amortissement exceptionnel des véhicules électriques ou fonctionnant au gaz de pétrole
liquéfié, au gaz naturel ou au superéthanol E85 (CGI, art. 39 AC) ;
- amortissement exceptionnel des immeubles affectés à la recherche scientifique ou technique
(CGI, art. 39 quinquies A) ;
- amortissement exceptionnel de 25 % des constructions nouvelles
(CGI, art. 39 quinquies D) ;
- amortissement exceptionnel de matériels destinés à réduire le niveau acoustique
d'installations existant au 31 décembre 1990 (CGI, art. 39 quinquies DA) ;
- amortissement exceptionnel des immeubles destinés à l'épuration des eaux industrielles
(CGI, art. 39 quinquies E) ;
- amortissement exceptionnel des immeubles destinés à la lutte contre la pollution de l'air
(CGI, art. 39 quinquies F) ;
- amortissement exceptionnel des immobilisations acquises ou créées au moyen de certaines
primes d'équipement (CGI, art. 39 quinquies FA) ;
- amortissement exceptionnel des constructions qui s'incorporent à des installations de
production agricole (CGI, art. 39 quinquies FC).
80
Sont examinés successivement les amortissements exceptionnels relatifs aux :
- mesures en faveur de la lutte contre les pollutions (Section 1,
BOI-BIC-AMT-20-30-10) ;
- mesures en faveur de la protection de l'environnement (Section 2,
BOI-BIC-AMT-20-30-20) ;
- immeubles affectés à la recherche scientifique ou technique (Section 3,
BOI-BIC-AMT-20-30-30) ;
- immobilisations acquises ou créées au moyen de certaines primes d'équipement (Section 4,
BOI-BIC-AMT-20-30-40) ;
- actions ou parts des sociétés conventionnées pour le développement de l'industrie, du
commerce et de l'agriculture (Section 5, BOI-BIC-AMT-20-30-50) ;
- sociétés de recherches agréées et sociétés financières d'innovation (Section 6,
BOI-BIC-AMT-20-30-60) ;
- dépenses d'acquisition des logiciels (Section 7,
BOI-BIC-AMT-20-30-70) ;
Toutefois, le 6° du I de
l'article
32 de la loi n° 2016-1917 du 29 décembre 2016 de finances pour 2017 abroge le II de l'article 236 du CGI, de sorte que les
logiciels acquis au cours des exercices ouverts à compter du 1er janvier 2017 ne peuvent plus faire l'objet d'un amortissement exceptionnel sur douze mois.
- matériels destinés à réaliser des économies d'énergie (Section 8, BOI-BIC-AMT-20-30-80);
- immeubles construits dans le cadre d'opérations d'aménagement du territoire(Section 9,
BOI-BIC-AMT-20-30-90) ;
- mesure en faveur de la mise en conformité des entreprises exerçant dans le secteur des
hôtels, cafés et restaurants (Section 10, BOI-BIC-AMT-20-30-100) ;
- manipulateurs multi-applications reprogrammables commandés automatiquement, programmables dans trois axes ou plus,
qui sont fixés ou mobiles et destinés à une utilisation dans des applications industrielles d'automation (section 11, BOI-BIC-AMT-20-30-110). | Bulletin officiel des finances publiques - impôts | BOI-BIC-AMT-20-30 | https://bofip.impots.gouv.fr/bofip/4705-PGP.html/identifiant=BOI-BIC-AMT-20-30-20170301 | 2017-03-01 00:00:00 | 891a26608ea0b617b52f196dacfc0f71c467ae1535709ff474f4107813c7b366 | [
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] |
I. Assiette, fait générateur
1
Les entreprises qui ont pour objet principal l'exercice d'une activité d'intermédiaire ou de
mandataire pour le compte d'autrui, moyennant le versement de courtages, de commissions, d'intérêts, d'agios ou autres rémunérations pour prix des services rendus doivent en règle générale comprendre,
dans leurs profits imposables d'un exercice déterminé, les sommes effectivement encaissées ou la valeur des biens ou services reçus en paiement, ainsi que les créances acquises au cours dudit
exercice.
A. Recettes encaissées
10
Par « sommes effectivement encaissées ou valeur des biens ou services reçus en paiement », il
convient d'entendre le prix des prestations fournies, compte tenu des rémunérations indirectes, tels les avantages en nature consentis dans certains cas par les clients.
B. Créances acquises
20
En ce qui concerne plus spécialement les créances réputées acquises et, par conséquent,
imposables au titre d'un exercice ou d'une période d'imposition déterminée, il convient d'observer qu'à la différence du contrat de vente, dans lequel le fait générateur de la créance est constitué
par le transfert de propriété résultant de l'accord des parties sur la chose et sur le prix, les divers contrats de prestations de services n'entraînent, au moment de l'accord des parties, aucun
transfert de propriété ou de droits réels, mais confèrent seulement, pour une période donnée, un simple droit au client de jouissance d'un service rendu.
Sous réserve des stipulations particulières du contrat, il convient de se référer aux règles du
droit civil et, le cas échéant, aux usages de la profession pour apprécier la date à laquelle une créance peut être réputée acquise à l'entreprise, c'est-à-dire définitive dans son principe et dans
son montant.
Les prestataires de services doivent, en principe, faire état à la clôture de chaque exercice,
de toutes les créances acquises correspondant aux prestations fournies au cours dudit exercice, quelles que soient, par ailleurs, la date de leur exigibilité et l'époque effective de leur
recouvrement.
Pour plus de précisions, se reporter au BOI-BIC-BASE-20-10 et au
BOI- BIC-BASE-20-20, les profits des intermédiaires relevant des règles générales applicables à l'ensemble des prestataires de services.
30
Cas particulier - Transaction portant sur le bénéfice d'une promesse de vente : cf.
BOI-BIC-CHAMP-20-10-40-IV-B.
II. Régimes d'imposition
40
Les bénéfices provenant d'opérations d'entremise pour l'achat ou la vente de biens visés au
1° du I de l'article 35 du code général des impôts (CGI) sont déterminés suivant les règles générales applicables aux bénéfices
industriels et commerciaux.
Le régime d'imposition des intermédiaires se livrant à ces opérations est en tous points
semblable à celui des marchands de biens (cf. BOI-BIC-CHAMP-20-10-40).
Ils sont placés - sauf option pour le régime du bénéfice réel - sous le régime simplifié
d'imposition à condition que leur chiffre d'affaires hors taxes global annuel ne dépasse pas les seuils fixés à l'article
302 septies A du CGI et à l'article 302 septies A bis du CGI pour les entreprises autres que celles dont le
commerce principal est de vendre des marchandises (CGI, ann. II, art. 267 quinquies). Toutefois, ils sont
obligatoirement assujettis à la TVA sous le régime du bénéfice réel pour l'ensemble de leurs activités lorsqu'ils exercent, concurremment avec leurs opérations d'intermédiaire des activités de
marchand de biens ou de lotisseur (cf. BOI-TVA-DECLA-20-20-30-10 II B).
Cas particuliers :
- Intermédiaires ayant également une activité de marchand de biens ou de lotisseur : cf.
BOI-BIC-CHAMP-20-10-40-III-B ;
- Intermédiaires non domiciliés en France : les profits réalisés par ces personnes à
l'occasion d'opérations d'entremise sont passibles du prélèvement visé à l'article 244 bis du CGI. Sur ce prélèvement, cf.
BOI-BIC-CHAMP-20-10-40-VI-A.
III. Obligations des intermédiaires
50
Comme les marchands de biens, les intermédiaires sont soumis aux obligations d'ordre général
incombant aux contribuables imposables au titre des bénéfices industriels et commerciaux (voir BOI-BIC-DECLA-10).
Toutefois, il y a lieu d'admettre que ceux qui ne réalisent qu'une opération isolée ne sont
pas tenus de se conformer aux obligations prévues aux articles 54 du CGI et
54 bis du CGI. Il est rappelé que les opérations d'entremise concernant des biens visés au
1° du 1 de l'article 35 du CGI entrent dans les prévisions de l'article du
2° du I de l'article 35 du CGI si elles ne revêtent pas un caractère habituel (cf.
BOI-BIC-CHAMP-20-20-10-III).
En revanche, ceux qui accomplissent de manière habituelle des actes d'intermédiaires sont
également soumis aux obligations édictées par l'article 3 de l'annexe II au CGI. | Bulletin officiel des finances publiques - impôts | BOI-BIC-CHAMP-20-20-30 | https://bofip.impots.gouv.fr/bofip/4726-PGP.html/identifiant=BOI-BIC-CHAMP-20-20-30-20120912 | 2012-09-12 00:00:00 | 4b37bd0ba0450e96f8db014b2764c1a58089b3d30365dcd9256ae65ee12b94f4 | [
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] |
1
Conformément aux dispositions du
1° bis de l'article 35 du code général des impôts (CGI), les profits réalisés à l'occasion de cessions habituelles d'immeubles ou
fractions d'immeubles construits en vue de la vente ou de droits s'y rapportant par des sociétés visées à l'article 8 du CGI
n'ayant pas opté pour l'impôt sur les sociétés relèvent, en principe, de la catégorie des bénéfices industriels et commerciaux.
10
Toutefois les profits provenant de la cession d'immeubles construits en vue de la vente par les
personnes morales passibles de l'impôt sur les sociétés sont soumis à cet impôt dans les conditions de droit commun.
20
Comme pour les personnes physiques fiscalement domiciliées hors de France, les profits réalisés
par une société qui n'a pas d'établissement en France sont soumis au prélèvement dont le taux est fixé à l'article 244 bis du CGI dont le dispositif est examiné au
BOI-BIC-CHAMP-20-10-40-VI-A.
30
Compte tenu des spécificités liées à ces profits, ce principe appelle certaines précisions qui
font l'objet des développements du présent chapitre.
Ainsi, seront successivement examinées les situations des sociétés de personnes n'ayant pas opté
pour l'impôt sur les sociétés (I), des sociétés immobilières de copropriété dotées de la transparence fiscale (II) ainsi que des personnes morales relevant de l'impôt sur les sociétés (III).
40
Remarque:
Le régime des sociétés civiles de construction-vente est étudié au
BOI-BIC-CHAMP-70-20-100.
I. Sociétés de personnes n'ayant pas opté pour l'impôt sur les sociétés
50
Les profits réalisés lors d'opérations définies au
BOI-BIC-CHAMP-20-40-10 portant sur les biens énumérés au BOI-BIC-CHAMP-20-40-20 par les sociétés visées à
l'article 8 du code général des impôts (CGI) (essentiellement les sociétés en nom collectif), n'ayant pas opté pour l'impôt sur les
sociétés, présentent le caractère de bénéfices industriels et commerciaux.
Les règles de droit commun propres à cette catégorie de revenus sont donc applicables (cf.
BOI-BIC-CHAMP-20-40).
60
Ainsi, les associés personnes physiques sont personnellement imposables à l'impôt sur le revenu
dans la catégorie des bénéfices industriels et commerciaux pour la part des bénéfices sociaux correspondant à leurs droits dans la société.
70
Lorsque ces profits sont réalisés par une société qui n'a pas d'établissement en France, ils
sont soumis au prélèvement dont le taux est fixé à l'article 244 bis du CGI (cf.
BOI-BIC-CHAMP-20-10-40-VI-A).
II. Sociétés immobilières de copropriété dotées de la transparence fiscale
80
Les opérations de construction ou d'acquisition d'immeubles en vue de leur division par
fractions destinées à être attribuées aux associés, ou de gestion d'immeubles ainsi divisés, sont susceptibles d'être réalisés indifféremment soit par des personnes physiques, groupées ou non en
sociétés de personnes, soit par des sociétés de capitaux. Elles peuvent, d'autre part, être effectuées soit à titre occasionnel par des sociétés quelconques, soit par des sociétés dont elles
constituent l'objet exclusif. Du point de vue économique, le titulaire d'actions ou de parts sociales donnant vocation à la propriété ou à la jouissance de locaux déterminés n'est pas dans une
situation foncièrement différente de celle du propriétaire direct ou du copropriétaire de locaux du même genre.
90
Le législateur en a tiré les conséquence sur le plan fiscal, en disposant qu'il serait fait
abstraction de la personnalité morale des sociétés qui se livrent exclusivement à des opérations de cette nature. Tel est l'objet de
l'article 1655 ter du CGI ; celui-ci pose en principe que les sociétés ayant, en fait, pour unique objet soit la
construction ou l'acquisition d'immeubles en vue de leur division par fractions destinées à être attribuées aux associés en propriété ou en jouissance, soit la gestion de ces immeubles ou groupes
d'immeubles ainsi divisés, soit la location, pour le compte d'un ou plusieurs membres de la société, de tout ou partie des immeubles ou fractions d'immeubles appartenant à chacun de ces membres sont
réputées, quelle que soit leur forme juridique, ne pas avoir de personnalité distincte de celle de leurs membres pour l'application des impôts directs et des droits d'enregistrement ainsi que des
taxes assimilées.
Même si elles sont constituées sous la forme de sociétés de capitaux, les sociétés visées à
l'article 1655 ter du CGI sont exclues du champ d'application de l'impôt sur les sociétés. Leurs associés ou actionnaires
sont considérés comme propriétaires privatifs des locaux à la jouissance ou à la propriété desquels donnent vocation les actions ou parts sociales qu'ils détiennent. L'imposition des revenus des
immeubles construits, acquis ou gérés par ces sociétés est établie au nom des associés eux-mêmes en tenant compte du régime fiscal auquel ceux-ci sont eux-mêmes assujettis (impôt sur le revenu ou
impôt sur les sociétés, selon le cas).
100
Le champ d'application de la transparence fiscale dont sont dotées les sociétés visées à
l'article 1655 ter du CGI et le régime d'imposition des membres de ces sociétés sont étudiés au
BOI-RFPI-CHAMP-30-20 I.
III. Personnes morales relevant de l'impôt sur les sociétés
110
Les profits provenant de la cession d'immeubles construits en vue de la vente par les
personnes morales passibles de l'impôt sur les sociétés sont soumis à cet impôt dans les conditions de droit commun. Ils sont donc déterminés selon les règles de droit commun des bénéfices industriels
et commerciaux [cf. BOI-BIC-BASE, BOI-BIC-CHG, BOI-BIC-PROV et BOI-BIC-DECLA-20].
120
Remarque : Il est rappelé que les immeubles construits en vue de la vente
constituant, du point de vue fiscal, un stock immobilier, les profits dégagés lors de leur cession ne peuvent bénéficier du régime fiscal des plus-values professionnelles prévu aux
articles 39 duodecies et suivants du
CGI.
130
Lorsque ces profits sont réalisés par des sociétés qui n'ont pas d'établissement en France,
ils sont soumis au prélèvement dont le taux est fixé à l'article 244 bis du CGI (cf.
BOI-BIC-CHAMP-20-10-40-VI-A).
140
En ce qui concerne les mentions à porter au pied de l'acte de cession pour l'accomplissement
de la formalité de l'enregistrement, cf. BOI-BIC-CHAMP-20-40-40-V-A et B). | Bulletin officiel des finances publiques - impôts | BOI-BIC-CHAMP-20-50 | https://bofip.impots.gouv.fr/bofip/4740-PGP.html/identifiant=BOI-BIC-CHAMP-20-50-20120912 | 2012-09-12 00:00:00 | 7b42e9a150b2294ed35ca99e21b84a26247c5a475739dcf62b84a2232cd12c28 | [
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] |
I. Produits concernés définis par l'article 39 terdecies du code général des impôts (CGI)
1
Le I de l'article
93 quater du CGI rend les dispositions de l'article 39 terdecies du CGI applicables à l'ensemble des produits de la
propriété industrielle mentionnés par ce texte, quelle que soit la qualité de leur bénéficiaire.
Compte tenu des termes du texte légal, l'application du régime défini à l'article 39 terdecies
du CGI concerne tous les inventeurs ou leurs héritiers, ainsi que les particuliers qui ont acquis des brevets à titre onéreux ou gratuit.
Il concerne également les produits retirés par un inventeur salarié de l'exploitation des
inventions autres que les « inventions de services » (cf. BOI-BNC-CHAMP-10-10-20-20 II-A).
Il est précisé que les commentaires ci-après ne tiennent pas compte des modifications apportées
par
l'article
126 de la loi n° 2010-1657 de finances pour 2011.
A. Produits concernés
10
Le champ d'application de
l'article 39 terdecies du CGI concerne l'ensemble des produits résultant :
- de la cession de brevets ou d'inventions brevetables ;
- de la concession de licences d'exploitation des mêmes éléments ;
- sous certaines conditions, de la cession ou de la concession des procédés de fabrication
industriels (cf. ci-avant BOI-BNC-CHAMP-10-10-20-20).
B. Opérations concernées
20
Le régime prévu au
1 de l'article 39 terdecies du CGI s'applique aux opérations de cession ou de concession.
La cession s'entend de toute opération à titre onéreux entraînant la sortie des éléments en
cause du patrimoine du cédant.
La concession d'une licence d'exploitation est le contrat par lequel le titulaire d'un brevet
concède à une personne, en tout ou partie, la jouissance de son droit d'exploitation moyennant le paiement d'une redevance.
La concession peut :
- être exclusive ou non ;
- être conclue pour l'ensemble du ou des territoires pour lesquels l'invention bénéficie d'une
protection juridique, ou pour une partie de ceux-ci seulement ;
- porter sur la totalité des droits ou sur certains éléments seulement (la concession pourrait
ne concerner, par exemple , que certaines applications d'un brevet seulement).
Lorsque le contrat porte à la fois sur des éléments entrant dans le champ d’application du
1 de l'article 39 terdecies du CGI et sur des éléments qui n’entrent pas dans le champ d’application de ce dispositif,
le régime prévu au 1 de l'article 39 terdecies du CGI ne concerne que les éléments qui satisfont aux conditions posées par le texte (voir II-A-1 §
130 et BOI-BIC-PVMV-20-20-20 § 660).
30
Le résultat net tiré de la concession de licences d’exploitation de brevets ou d’inventions
brevetables perçues par les inventeurs, leurs héritiers ou les particuliers ayant acquis ces droits est imposable au taux des plus-values à long terme du
I de l'article 39 quindecies
du CGI (auquel s’ajoutent les prélèvements sociaux), y compris lorsqu’il existe des liens de dépendances entre le
concédant et le concessionnaire.
40
Les règles d’imposition décrites au
II s’appliquent à l’ensemble des redevances, toutes conditions prévues au
1 de l'article 39 terdecies du CGI étant par ailleurs réunies.
50
S’agissant de la situation des concessionnaires imposables dans la catégorie des bénéfices non
commerciaux, le 8° du 1 de l’article 93
du CGI reconnait expressément le caractère de charges
déductibles aux redevances de concession de produits de la propriété industrielle définis à l’article 39 terdecies du
CGI.
60
Ce principe est toutefois tempéré lorsqu’il existe des liens de dépendance entre le concédant
et le concessionnaire : dans ce cas le montant des redevances n’est déductible que pour une fraction de leur montant égale au rapport existant entre le taux des plus-values à long terme auquel elles
ont été imposées chez le concédant et le taux normal de l’impôt sur les sociétés.
II. Règles d'imposition
70
Le résultat net des redevances perçues à ce titre sont soumises à l'impôt sur le revenu dans
la catégorie des bénéfices non commerciaux, mais sont taxées au taux des plus-values à long terme prévu au I de l'article
39 quindecies du CGI.
Conformément aux dispositions des
3 du I de l'article 197 du CGI et 7 du A du 200 du
CGI, des taux plus faibles s'appliquent dans les DOM.
80
Le régime des plus-values à long terme ne s’applique pas en principe aux brevets, inventions
brevetables ou procédés de fabrication industriels qui ne présentent pas le caractère d’éléments de l’actif immobilisé ou ont été acquis à titre onéreux depuis moins de deux ans
(CGI, article 39 terdecies, 1, dernier alinéa).
Cela étant, les droits de propriété industrielle que les personnes physiques détiennent, soit
en qualité d’inventeurs indépendants, soit après les avoir acquis à titre onéreux ou à titre gratuit, ne constituent pas un moyen d’exploitation. L'invention constitue le produit même de leur activité
de création. A la différence de ceux détenus par les entreprises industrielles et commerciales, ils n’ont donc pas la nature d’éléments d’actif affectés à l’exercice d’une profession non commerciale.
Il est admis que cette circonstance n’est pas de nature à priver les intéressés de
l’application des dispositions du 1 de l'article 39 terdecies du CGI, pour l’imposition des produits de la cession ou
de la concession de licences d’exploitation des éléments de propriété industrielle définis par ce texte.
De même, il n’y a pas lieu de s’attacher à la date d’entrée dans le patrimoine des droits de
propriété industrielle dès lors que ceux-ci ont été découverts ou mis au point par le cédant ou lui ont été cédés à titre gratuit
(BOI-BIC-PVMV-20-20-20 § 630).
90
En revanche, lorsque les droits de la propriété industrielle ont été acquis à titre onéreux,
les produits retirés de la cession ou de la concession de licences d'exploitation de ces droits ne peuvent bénéficier du régime des plus-values à long terme qu'à partir de l'expiration d'un délai de
deux ans à compter de leur date d'acquisition. Les produits perçus avant l'expiration de ce délai sont soumis au barème progressif de l’impôt sur le revenu.
A. Cession des droits
1. Produit imposable
100
Le régime prévu au
1 de l'article 39 terdecies du CGI s'applique au produit de la cession.
Le produit est imposable l’année de son encaissement.
Le I ter de l'article
93 quater du CGI permet toutefois aux inventeurs personnes physiques imposables dans la catégorie des bénéfices non commerciaux qui apportent un brevet, une invention brevetable ou un procédé de
fabrication industriel à une société chargée de l'exploiter, de demander le report de l'imposition de la plus-value réalisée à cette occasion.
Le prix de cession s'entend de la valeur de la contrepartie reçue par le cédant ; il
correspond à la somme acquise au vendeur en cas de vente, à la valeur réelle des biens reçus en cas d'échange, et à la valeur réelle des titres reçus en rémunération en cas d'apport.
110
Seules les sommes nettes sont soumises à l’impôt. Il convient de déduire du prix de cession :
- d’une part, les frais nécessités par la recherche et la mise au point du brevet ou les
dépenses payées pour son acquisition diminuées, le cas échéant, lorsque l’élément était inscrit à l’actif professionnel, des amortissements pratiqués ;
- d'autre part, les frais exposés, le cas échéant, pour la maintenance ou l'amélioration de
l'invention.
Si les sommes ainsi déduites excèdent le prix de cession, la perte correspondante est
imputable, le cas échéant, sur les autres revenus de la propriété industrielle perçus par le contribuable au cours de l’année d’imposition (en cas de constatation d’un déficit, se reporter au
BOI-BNC-SECT-30-10-40 ci-après).
120
Cela dit, le produit imposable est égal au prix de cession :
- lorsque les dépenses mentionnées au
II-A-1 § 100 ont déjà été déduites du bénéfice non commercial imposable au fur et à mesure de leur paiement ;
- lorsque, exceptionnellement, le brevet a été immobilisé et est totalement amorti au moment
de la cession.
130
Cas particulier : contrats globaux portant sur un ensemble d'éléments, brevetables ou non, et
des prestations d'assistance technique.
Différentes situations sont susceptibles d'être rencontrées :
- Le contrat permet de distinguer le prix de vente de chaque élément transféré et de chaque
prestation. Dans ce cas, il y a lieu de retenir ce prix de vente pour le calcul du produit de la cession des seuls éléments de la propriété industrielle qui entrent dans le champ d'application du
régime prévu au 1 de l'article 39 terdecies du CGI.
- Le contrat prévoit un prix de vente global. Dans cette situation, dès lors que le régime
prévu au 1 de l'article 39 terdecies du CGI ne s'applique qu'à une partie des éléments transférés aux termes du
contrat, il est nécessaire de faire une ventilation du prix de vente global (voir BOI-BIC-PVMV-20-20-30-I-A-1 § 30).
2. Sort de la plus-value à long terme
140
Celle-ci est susceptible :
- de se compenser avec les moins-values à long terme de l'exercice ;
- de s'imputer au franc le franc sur le déficit de l'exercice, et les déficits reportables des
exercices antérieurs ;
- de s'imputer sur les moins-values à long terme constatées au cours des dix exercices
antérieurs, et qui n'ont pas encore été imputées.
Les plus-values nettes à long terme en cause sont soumises au taux des plus-values à long
terme prévu au I de l'article 39 quindecies du
CGI.
B. Concession d'une licence d'exploitation
150
Le 1 de l'article
39 terdecies du CGI prévoit que c'est le « résultat net » de la concession de licences d'exploitation des droits de la propriété industrielle qui est soumis au régime des plus-values à long-terme.
Le « résultat net » correspond au résultat de la gestion de la concession.
1. Résultat de la concession
a. Recettes entrant dans la composition du résultat net de la concession
160
Les recettes à prendre en considération pour le calcul du « résultat net » de la concession
sont constituées par les redevances contractuelles perçues au cours de l’année d’imposition.
170
Cas particulier : Contrats portant sur un ensemble d'éléments, dont seulement certains d'entre
eux sont des brevets ou des inventions brevetables.
Il y a lieu de faire application des principes exposés
au II-A-1 § 130.
b. Dépenses entrant dans la composition du résultat net de la concession
180
Le « résultat net » en cause est le résultat de la gestion de la concession, net des charges
correspondantes.
Dès lors, il y a lieu de distinguer les éléments suivants :
- dépenses relatives à la gestion de la concession. Ces dépenses sont prises en compte pour la
détermination du résultat net de la concession ; en pratique, il s'agit notamment des dépenses suivantes :
Origine des dépenses
Nature des dépenses
Recherche d’un licencié
- frais d’études, honoraires des conseils en brevets
Négociation de la licence
- frais généraux (quote-part) du service des brevets de l’entreprise ;
- frais de personnel ;
- frais de déplacement.
Conclusion de la licence
- frais évoqués ligne précédente ;
- frais de dossier : frais de publicité des contrats, frais de reproduction,
frais de traduction...
Gestion proprement dite de la licence
- frais généraux du service des brevets ;
- frais de personnel ;
- frais de déplacement ;
- frais de maintenance des brevets (taxes INPI, honoraires des conseils en brevets...) ;
- assurances ;
- etc.
Recouvrement
- frais de recouvrement ;
- frais de contentieux.
Les frais de maintenance des brevets ne doivent pas être confondus avec les frais
de création d’un brevet, engagés en vue de sa délivrance (taxe perçue par l’INPI pour le dépôt de la demande...) qui ne sont pas déductibles pour la détermination du résultat imposable dès lors qu’ils
ont pour contrepartie la constitution d’un élément d’actif immobilisé.
- dépenses de recherche. Les dépenses de recherche qui ont déjà été déduites du bénéfice
imposable ne sont pas retenues pour la détermination du « résultat net » de cette concession soumis au régime des plus-values à long terme.
2. Régime fiscal applicable au « résultat net » de la concession
190
Le résultat net est égal à la différence entre les redevances provenant de la concession et
les charges de gestion correspondantes. Il est imposable selon le régime des plus-values à long terme dans les conditions exposées au
II-A-2. | Bulletin officiel des finances publiques - impôts | BOI-BNC-SECT-30-10-10 | https://bofip.impots.gouv.fr/bofip/4800-PGP.html/identifiant=BOI-BNC-SECT-30-10-10-20120912 | 2012-09-12 00:00:00 | 6b87d01f639c763f1dfa42ec6abf3eaceecf3dfedda4b6b38cd9b420a3e8f630 | [
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] |
1
La réduction d’impôt s’applique, sous certaines conditions, au titre de l’acquisition d’un
immeuble ainsi qu’aux souscriptions de parts de sociétés civiles de placement immobilier (SCPI).
I. Acquisitions d'immeuble
A. Acquisition directe
10
Lorsque l’immeuble est acquis directement par le contribuable, les revenus provenant de la
location de celui-ci doivent être imposés dans la catégorie des revenus fonciers. La réduction d’impôt ne s’applique donc pas aux immeubles inscrits à l’actif d’une entreprise individuelle. L’immeuble
peut être la propriété des deux membres du couple, marié ou lié par un pacte civil de solidarité, soumis à imposition commune, d’un seul d’entre eux ou encore des personnes à la charge du foyer
fiscal au sens des articles 196 du code général des impôts (CGI) à
196 B du CGI.
La circonstance que l’immeuble soit acquis en indivision ne fait pas obstacle au bénéfice de la
réduction d’impôt (sur les modalités de remise en cause en cas de cession de droit indivis, se reporter toutefois BOI-IR-RICI-230-60).
En revanche, la réduction d’impôt ne s’applique pas aux immeubles dont le droit de propriété est
démembré (se reporter toutefois au IV-A § 90 du BOI-IR-RICI-230-20-10). Il s’ensuit que le démembrement de propriété de tout ou
partie des éléments entrant dans la base de l’avantage fiscal, tels que le logement, ses dépendances immédiates et nécessaires ou son terrain d’assiette, fait obstacle pour l’ensemble de l’immeuble au
bénéfice de la réduction d’impôt.
B. Acquisition par l’intermédiaire d’une société non soumise à l’impôt sur les sociétés
20
Lorsque l’immeuble est acquis par l’intermédiaire d’une société non soumise à l’impôt sur les
sociétés autre qu’une société civile de placement immobilier (SCPI), les revenus tirés de la location des immeubles doivent être imposés entre les mains des associés dans la catégorie des revenus
fonciers.
Les parts des sociétés doivent être détenues dans le cadre de la gestion du patrimoine privé du
contribuable et ne peuvent donc pas figurer à l’actif d’une société ou d’une entreprise individuelle. En revanche, lorsque ces titres sont eux-mêmes détenus par une société non soumise à l’impôt sur
les sociétés autre qu’une SCPI dont l’activité revêt également un caractère purement civil, les membres de cette société, dont la part dans les bénéfices sociaux relève de la catégorie des revenus
fonciers, peuvent bénéficier de la réduction d’impôt.
Les parts des sociétés dont le droit de propriété est démembré ne peuvent pas ouvrir droit au
bénéfice de la réduction d’impôt (sur les conditions et modalités de remise en cause, se reporter au BOI-IR-RICI-230-60) Si le porteur détient à la fois des parts sociales
dont le droit de propriété est démembré et des parts en pleine propriété, il ne peut bénéficier de l’avantage fiscal qu'à raison de ces dernières.
C. Dispositions communes
1. Acquisition à titre onéreux
30
En tout état de cause, il convient que l’immeuble soit acquis à titre onéreux. A cet égard, il
est précisé que l’apport en nature, c’est-à-dire l’apport à titre onéreux ou l’apport à titre pur et simple d’un immeuble par un associé personne physique à une société civile immobilière, est
considéré comme une acquisition à titre onéreux pouvant ouvrir droit au bénéfice de la réduction d’impôt. De même, l’acquisition d’un immeuble par remise d’un terrain (dation en paiement) est
considérée pour l’application de l’avantage fiscal comme une acquisition réalisée à titre onéreux.
2. Acquisition à titre gratuit
40
Les immeubles acquis à titre gratuit n’ouvrent pas droit à cet avantage fiscal. Toutefois,
lorsque l’acquisition à titre gratuit d’un immeuble ou de droits sociaux résulte du décès de l’un des membres d’un couple soumis à imposition commune, le conjoint survivant attributaire du logement ou
de titres ayant ouvert droit à la réduction d’impôt peut demander la reprise du dispositif à son profit, dans les mêmes conditions et selon les mêmes modalités, pour la période restant à courir à la
date de la transmission à titre gratuit (sur la reprise de l’engagement, IV-A § 90 du BOI-IR-RICI-230-20-10).
II. Souscription de parts de sociétés civiles de placement immobilier (SCPI)
50
La réduction d’impôt est également accordée au titre de souscriptions en numéraire au capital
initial ou aux augmentations de capital de SCPI à la condition que 95 % de la souscription serve à financer un immeuble éligible (sur la notion de logement éligible,
BOI-IR-RICI-230-10-30, § 1 et suivants).
Le produit de cette souscription doit en outre être investi dans les dix-huit mois qui suivent
la clôture de celle-ci.
A. Souscriptions réalisées directement par le contribuable
60
Les parts de SCPI acquises directement par le contribuable doivent être souscrites dans le
cadre de la gestion du patrimoine privé et ne peuvent donc pas figurer à l’actif d’une société ou d’une entreprise individuelle.
Les parts sociales peuvent être la propriété des deux membres du couple, marié ou lié par un
pacte civil de solidarité, soumis à imposition commune, d’un seul d’entre eux ou encore des personnes à la charge du foyer fiscal au sens des
articles 196 du CGI à 196 B du CGI. En tout état de cause,
la quote-part des revenus provenant de la souscription doit être imposée au nom du contribuable dans la catégorie des revenus fonciers.
B. Souscriptions réalisées par l’intermédiaire d’une société civile non soumise à l’impôt sur les sociétés
70
Les parts de SCPI peuvent également être souscrites par l’intermédiaire d’une société non
soumise à l’impôt sur les sociétés autre qu’une SCPI, à la condition que les revenus de ces immeubles soient imposés entre les mains des associés dans la catégorie des revenus fonciers. Cependant, la
condition relative à l’emploi de la souscription au financement d’un immeuble éligible à la réduction d’impôt fait échec à l’application de la mesure aux souscriptions par une SCPI de parts de SCPI.
80
Les parts des sociétés doivent être détenues dans le cadre de la gestion du patrimoine privé
du contribuable et ne peuvent donc pas figurer à l’actif d’une société ou d’une entreprise individuelle. Cela dit, lorsque ces titres sont détenus par une société non soumise à l’impôt sur les
sociétés dont l’activité revêt un caractère purement civil, les associés de cette dernière dont la part dans les bénéfices sociaux relève de la catégorie des revenus fonciers, peuvent bénéficier de la
réduction d’impôt dès lors que cette société ne revêt pas elle-même la nature de SCPI.
C. Dispositions communes
1. Nature de la SCPI
90
Les SCPI concernées par la réduction d’impôt sont celles régies par les
articles L. 214-50 et suivants du code monétaire et financier. Elles s’entendent de celles instaurées par la loi
modifiée n° 70-1300 du 31
décembre 1970 qui ont pour objet exclusif l’acquisition et la gestion d’un patrimoine immobilier locatif à l’exclusion de toutes souscriptions de parts d’autres types de sociétés (société civile
d’attribution, société civile de location).
Les SCPI à capital variable ne peuvent pas ouvrir droit à la réduction d’impôt. En effet, pour
ce type de société, une partie du prix de souscription est en permanence affectée à un compte de réserve de liquidités afin de permettre le rachat éventuel des parts ou les retraits qui sont compensés
par de nouvelles souscriptions. La condition d’affectation exclusive de 95 % des souscriptions aux investissements immobiliers éligibles ne peut donc pas, dans ce cas, être respectée (sur
l’affectation de la souscription, cf. ci-dessous § 120 et 130).
2. Nature de la souscription
100
L’investissement réalisé consiste en la souscription en numéraire de parts émises lors de la
constitution du capital initial ou d'augmentations de capital de SCPI. Les souscriptions en numéraire au capital de SCPI s’entendent exclusivement de celles dont le montant est libéré en espèces, par
chèque ou par virement. La souscription peut indifféremment être réalisée au capital initial de la SCPI ou à une augmentation de son capital.
110
La souscription peut notamment être réalisée par voie d’incorporation au capital de sommes
laissées en compte courant à la disposition de la société. Sont en revanche exclues du bénéfice de l’avantage fiscal les souscriptions de parts émises en rémunération d’apports en nature. Le nombre de
souscriptions ouvrant droit au bénéfice de la réduction d’impôt n’est pas limité.
La souscription de parts acquises en indivision ne fait pas obstacle à l’application de la
réduction d’impôt. En revanche, la réduction d’impôt n’est pas applicable aux titres de SCPI dont le droit de propriété est démembré
(IV-A § 90 du BOI-IR-RICI-230-20-10). Lorsque la souscription porte à la fois sur des parts dont le droit de propriété est démembré
et des parts en pleine propriété, seules ces dernières ouvrent droit à la réduction d’impôt.
3. Affectation de la souscription
120
La réduction d’impôt « Scellier » s'applique aux contribuables qui souscrivent au capital
initial ou aux augmentations de capital de SCPI à la condition que 95 % du produit de cette souscription serve exclusivement à financer un immeuble éligible à la réduction d'impôt.
La condition d'affectation de 95 % du montant de la souscription à un investissement
immobilier éligible s'apprécie de façon indépendante pour chacune des souscriptions réalisées. Elle s'apprécie au regard du montant total de la souscription concernée, diminué du montant des frais de
collecte. En revanche, pour l'appréciation de cette condition, la partie de la rémunération de la société de gestion destinée à couvrir les frais de recherche des investissements ne doit pas être
soustraite du montant de la souscription (cf. rescrit n°2009/64 ci-dessous).
Le Ministre du budget, des comptes publics et de la fonction publique a pris position dans le
cadre du rescrit n°2009/64.
Rescrit n° 2009/64 (FP) du 17 novembre 2009
Réduction d'impôt en faveur de l'investissement locatif, dite « Scellier », prévue à
l'article 199 septvicies du code général des impôts. Investissement via la souscription de parts de SCPI. Condition tenant à l'affectation de 95 % de la souscription à un immeuble éligible à la
réduction d'impôt
Question :
Comment s’apprécie la condition selon laquelle la souscription de parts de sociétés
civiles de placement immobilier (SCPI) ouvre droit à la réduction d’impôt sur le revenu, dite « Scellier, prévue à
l’article 199 septvicies du
CGI, sous réserve que 95 % de son montant serve exclusivement à financer un immeuble éligible à cet
avantage fiscal ?
Réponse:
L’article 31 de la loi de
finances rectificative pour 2008 (n° 2008-1443 du 30 décembre 2008) a mis en place une réduction d’impôt sur le revenu en faveur des contribuables domiciliés en France qui acquièrent ou font
construire, entre le 1er janvier 2009 et le 31 décembre 2012, un logement neuf ou assimilé qu’ils s’engagent à donner en location nue à usage d’habitation principale pour une durée minimale de neuf
ans.
Cette réduction d’impôt, dite « Scellier », codifiée sous l’article 199 septvicies du code
général des impôts, s’applique également aux contribuables qui souscrivent, entre le 1er janvier 2009 et le 31 décembre 2012, au capital initial ou aux augmentations de capital de SCPI, et cela à la
condition que 95 % du produit de cette souscription serve exclusivement à financer un immeuble éligible à la réduction d’impôt.
L’instruction du 12 mai 2009, publiée au Bulletin officiel des impôts sous la référence BOI 5
B-17-09, et plus précisément les deuxième et troisième paragraphes du numéro 14 de sa fiche n° 11, apporte des précisions sur les modalités d’appréciation de cette condition.
Compte tenu des hésitations auxquelles ont pu donner lieu les paragraphes précités, les
précisions suivantes sont apportées.
La condition d’affectation de 95 % du montant de la souscription à un investissement immobilier
éligible s’apprécie de façon indépendante pour chacune des souscriptions réalisées. Elle s’apprécie au regard du montant total de la souscription concernée, diminué du montant des frais de collecte.
En revanche, pour l’appréciation de cette condition, la partie de la rémunération de la société de gestion destinée à couvrir les frais de recherche des investissements ne doit pas être soustraite du
montant de la souscription.
Ainsi, pour qu’elle ouvre droit à la réduction d’impôt sur le revenu « Scellier », il convient
que le montant de la souscription (S), net des frais de collecte (FC) et des frais de recherche des investissements (FRI), soit supérieur ou égal à 95 % de son montant net des seuls frais de collecte.
Soit : S – (FC + FRI) > 95 % (S – FC).
Cette formule revient à plafonner les frais de recherche des investissements à 5% du montant de
la souscription net des frais de collecte.
Exemple : Un contribuable réalise une souscription de 2 000 € (S) incluant 160 €
de frais de collecte (FC) et 60 € de frais de recherche des investissements (FRI). La condition d’affectation de 95 % du montant de la souscription au financement d’un immeuble éligible à la réduction
d’impôt s’apprécie comme suit :
- montant net de tous frais de collecte et de recherche des investissements : 2 000 – (160 + 60)
= 1 780 € ;
- montant minimum devant être affecté au financement d’un immeuble éligible : 95 % x (2 000 -
160) = 1 748 €.
Dès lors que 1 748 € sont affectés au financement d’un investissement éligible et que le montant
total de la souscription, diminué de l’ensemble des frais, soit 1 780 €, est supérieur à 1 748 €, la condition d’affectation à un investissement éligible est réputée satisfaite.
4. Délai pour affecter la souscription
130
Le produit de la souscription annuelle doit être intégralement investi dans les dix-huit mois
qui suivent la clôture de la souscription. Le produit de la souscription annuelle est considéré comme intégralement investi lorsque 95 % du montant des souscriptions a été employé dans le financement
de l’acquisition, la construction ou la rénovation d’immeubles éligibles à la réduction d’impôt (y compris les frais inhérents à ces opérations) et que ces opérations ont fait l’objet de la part de la
SCPI d’un engagement définitif des sommes.
Le terme à retenir pour la réalisation de la condition relative à l’investissement de la
souscription est la date à laquelle la SCPI s’est engagée de façon définitive sur l’usage des sommes recueillies lors de la souscription. Il pourra s’agir de la date portée sur l’acte en cas
d’acquisition de biens immobiliers ou de la date à laquelle les contrats relatifs à des opérations de construction, de reconstruction, d’aménagement ou de réhabilitation ont été régulièrement formés
entre les parties.
Les souscriptions de parts de SCPI doivent être annuelles, c’est à dire qu’elles ne peuvent
excéder une période de douze mois.
Cette dernière disposition, issue du 4° du D du I de
l’article 75 de la loi de
finances pour 2012, est d’application stricte pour toutes les campagnes de souscriptions ouvertes à compter du 1er janvier 2012. Ainsi, pour les souscriptions réalisées dans le cadre de campagnes
ouvertes à compter du 1er janvier 2012, le délai d’affectation du montant des souscriptions dans les dix huit mois, qui conditionne le bénéfice de l’avantage fiscal, est calculé à compter de la date
de clôture de la campagne.
Toutefois, pour les campagnes de souscriptions ouvertes avant le 1er janvier 2012 qui
s’étendent, le cas échéant, sur une période supérieure à douze mois, le délai d’affectation de dix-huit mois est calculé non pas à compter de la date de clôture de la campagne de souscription mais de
date à date à compter du terme de chaque période de douze mois.
5. Date de la souscription
140
Pour ouvrir droit à la réduction d’impôt, les souscriptions doivent être réalisées à compter
du 1er janvier 2009 et au plus tard le 31 décembre 2012. | Bulletin officiel des finances publiques - impôts | BOI-IR-RICI-230-10-20 | https://bofip.impots.gouv.fr/bofip/4879-PGP.html/identifiant=BOI-IR-RICI-230-10-20-20130318 | 2013-03-18 00:00:00 | 78da98fd7aaf9df0056f12741180f23b66914c04c8311feee9d819f21c1d6ad5 | [
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] |
1
Les développements qui suivent n'ont donc qu'un caractère indicatif. Ils
doivent toujours être complétés par l'examen des dispositions conventionnelles applicables aux différentes catégories de revenus prévues dans chaque convention fiscale.
I. Revenus des biens immobiliers et des exploitations agricoles
10
Généralement, la plupart des conventions fiscales accordent le droit d'imposer à
l'État sur le territoire duquel est situé le bien immobilier qui produit le revenu à imposer. Ainsi, les revenus qu'un non-résident tire des biens immobiliers dont il est propriétaire et qui sont
situés en France, seront en principe imposables en France.
La solution est en principe la même pour les revenus tirés des droits attachés à
des immeubles situés en France et pour les revenus correspondant aux droits des associés dans les sociétés visées à l'article
1655 ter du CGI, qui sont réputées, quelle que soit leur forme juridique, ne pas avoir de personnalité distincte de celle de leurs membres.
En outre, dans la plupart des cas, les stipulations prévues pour les revenus de
biens immobiliers sont également applicables aux bénéfices des exploitations agricoles
20
Il est rappelé (BOI-INT-DG-20-20-10) que l'article
des conventions fiscales relatifs aux bénéfices des entreprises ne s'applique pas aux revenus catégoriels visés expressément par un autre article de la convention.
Lorsque les conventions fiscales conclues par la France contiennent un article
relatif aux professions indépendantes distinct de celui relatif aux bénéfices des entreprises (BOI-INT-DG-20-20-10), l'article relatif aux revenus immobiliers précise
également qu'il s'applique aux « revenus des biens immobiliers servant à l'exercice d'une profession indépendante ».
30
Afin d'éviter toute difficulté d'interprétation, les conventions définissent en général les
biens immobiliers par référence au droit de l'État où les biens sont situés.
C'est ainsi que la France considère comme des revenus tirés de biens immobiliers, les revenus
provenant de l'utilisation directe, de la location ou de l'usage sous toute autre forme du droit de jouissance de biens immobiliers situés en France procurés par la propriété d'actions, parts ou
autres droits dans une société, une fiducie ou toute autre institution ou entité et détenus par cette société, fiducie, institution ou entité.
II. Gains en capital
40
Les conventions posent généralement un principe selon lequel les gains en capital sont
imposables dans l'État de la résidence du cédant.
Elles prévoient toutefois certaines exceptions à ce principe.
50
Biens immobiliers ou droits relatifs à des biens immobiliers. Ainsi, les
plus-values de cession de biens immobiliers (bâtis ou non bâtis) ou de droits relatifs à des biens immobiliers (usufruit, nue-propriété, servitudes, droit de surélévation, mitoyenneté, etc.) sont
imposables dans l'État où les biens sont situés.
Les sociétés visées à
l'article 1655 ter du CGI étant réputées ne pas avoir de personnalité distincte de celle de leurs membres, les cessions de
droits sociaux consenties par ces derniers ont donc pour objet, non des droits immobiliers corporels, mais les biens eux-mêmes, représentés par les actions ou parts cédées. En principe, la cession des
actions ou parts de ces sociétés constitue une vente du local à la jouissance ou à la propriété duquel lesdites actions ou parts donnent vocation. En conséquence, cette vente, soumise au régime fiscal
des ventes d'immeubles, est en général imposable dans l'État où les biens représentés par les actions ou parts cédées sont situés.
De nombreuses conventions fiscales attribuent expressément à la France le droit d'imposer les
plus-values de cession de parts, actions ou autres droits dans des sociétés non cotées (ayant ou non leur siège social en France) à prépondérance immobilière en France, au sens du droit interne.
Lorsqu'aucune convention fiscale ne fait obstacle à l'application du droit interne, les
personnes physiques qui ne sont pas fiscalement domiciliées en France au sens de l'article 4 B du
CGI sont soumises au prélèvement prévu à l'article 244 bis A du même code, sur les plus-values résultant de la
cession d'immeubles, de droits immobiliers ou d'actions et parts de sociétés non cotées en bourse dont l'actif est constitué pour plus de la moitié par de tel biens et droits.
Ce prélèvement est libératoire de l'impôt sur le revenu dû en raison des sommes qui l'ont
supporté.
Lorsqu'aucune convention fiscale ne fait obstacle à l'application du droit interne,
les personnes physiques qui ne sont pas domiciliées en France au sens de l'article 4 B du CGI ou les personnes morales ou
organismes, quelle qu'en soit la forme, dont le siège social est situé hors de France sont soumises au prélèvement d'un tiers, prévu à
l'article 244 bis A du même code, sur les plus-values résultant de la cession d'immeubles, de droits immobiliers ou
d'actions et parts de sociétés non cotées en bourse dont l'actif brut est constitué pour plus de la moitié par de tel biens et droits (Réponse à QE
n°12117
de M. Jean-Louis MASSON, JO Sénat du 28 juillet 2005).
60
Biens faisant partie de l'actif d'un établissement stable. Les gains tirés de
la cession de ces biens sont imposables au lieu de la situation de l'établissement stable.
La solution est en principe identique lorsque la cession porte sur l'établissement stable
lui-même.
70
Parts ou actions de sociétés françaises passibles de l'impôt sur les sociétés
(sociétés qui ne sont pas à prépondérance immobilière). Certaines conventions fiscales permettent à la France d'imposer les plus-values réalisées par des personnes physiques qui ne sont pas
fiscalement domiciliées en France et provenant de la cession d'actions, parts ou autres droits faisant partie d'une participation substantielle dans une société (autre qu'une société à prépondérance
immobilière) résidente de France. Les conventions fiscales qui prévoient une telle dérogation au principe de l'imposition des plus-values mobilières dans l'État de la résidence du cédant précisent ce
qu'il faut entendre par participation substantielle.
Sous réserve des dispositions conventionnelles, les plus-values de cessions de droits sociaux
réalisées par des personnes physiques qui ne sont pas fiscalement domiciliées en France au sens de l'article 4 B de ce même code sont imposables en France en application des dispositions de droit
interne.
L'imposition de la plus-value est subordonnée à la seule condition que les droits détenus
directement ou indirectement dans les bénéfices sociaux par le cédant ou son conjoint, leurs ascendants et leurs descendants, aient dépassé ensemble 25 % de ces bénéfices à un moment quelconque au
cours des cinq dernières années.
80
Navires et avions exploités en trafic international. Les gains provenant de
la cession de ces biens sont généralement imposables dans l'État où est situé le siège de direction effective de l'entreprise.
III. Professions indépendantes
90
Principe. Seuls sont imposables en France les revenus imputables à une base
fixe située en France. Les conventions fiscales permettent en principe à la France d'imposer les revenus provenant de l'exercice par une personne physique qui n'est pas un résident de France, d'une
profession libérale ou d'autres activités de caractère indépendant, si cette personne dispose en France d'une base fixe pour l'exercice de ses activités, mais uniquement dans la mesure où ces revenus
sont imputables à cette base fixe.
Exception : Imposition de revenus non rattachables à une base fixe en
France. Certaines conventions permettent, sous certaines conditions, d'imposer des revenus de professions libérales, même lorsque le bénéficiaire n'a pas de base fixe en France. Chacune
d'elles précise les conditions auxquelles est subordonnée l'imposition des revenus en cause dans le pays de la source.
Quoi qu'il en soit, les résidents des pays concernés sont imposables lorsqu'ils disposent
d'une base fixe en France. Dans le cas contraire, lorsque leurs revenus de source française sont imposables en France en vertu des conventions, ils relèvent de la retenue à la source prévue à
l'article 182 B du CGI.
100
Dans tous les cas où il n'existe pas d'article relatif aux professions indépendantes, les
revenus tirés de l'exercice de professions libérales ou d'autres activités de caractère indépendant sont traités par référence à l'article relatif aux bénéfices d'entreprises en tant que bénéfices
d''entreprise.
IV. Revenus d'emplois
110
L'expression « revenus d'emplois » est employée par opposition à l'expression « fonctions
publiques » définie au BOI-INT-DG-20-20-60. Les personnes concernées sont, en substance, les salariés qui ne sont ni :
- fonctionnaires et assimilés ;
- artistes et sportifs salariés.
Généralement, les salariés non-résidents qui exercent une activité en France y sont imposables
sur les rémunérations correspondant à cette activité.
Les conventions fiscales prévoient toutefois certaines exceptions à ce principe.
120
Les missions temporaires. La plupart des conventions prévoient que les
rémunérations ne sont imposables que dans l'État (ou territoire) de la résidence lorsque :
a. Le bénéficiaire ne séjourne en France que pendant une ou des périodes n'excédant pas la
durée indiquée par la convention (le plus souvent 183 jours au cours de l'année fiscale considérée ou d'une période de douze mois consécutifs) ;
b. Les rémunérations sont payées par un employeur ou pour un employeur qui n'est pas résident
de France ;
c. La charge des rémunérations n'est pas supportée par un établissement stable que l'employeur
aurait en France.
Pour que les rémunérations bénéficient en France, État du lieu de l'activité professionnelle,
de l'exonération prévue par la convention, il faut que les trois conditions prévues aux a, b et c ci-dessus soient réunies.
L'appréciation de la durée de 183 jours doit être faite en considérant le cas échéant les
différents séjours que l'intéressé a pu effectuer en France au cours de l'année fiscale ou de la période de douze mois considérée (selon la rédaction retenue par la convention applicable).
La durée de chaque séjour, pris isolément, doit être décomptée à partir du jour où il débute
jusqu'au jour où s'achève le travail qui a motivé le déplacement du salarié en France. Ce décompte est effectué suivant la méthode des « jours de présence physique ».
Selon cette méthode, les jours suivants sont inclus dans les calculs : fraction de journée,
jour d'arrivée, jour de départ et tous les autres jours passés en France où l'activité est exercée tels que les samedis et dimanches, les jours fériés, les jours de vacances qui sont pris avant,
pendant et après la période d'activité, les brèves interruptions (pouvant résulter, par exemple, d'actions de formation, de grèves, de « chômage technique », de délais de livraison), les jours de
maladie (à moins qu'ils n'empêchent le salarié de partir alors qu'il aurait eu normalement droit à l'exonération).
Toutefois, les journées passées en transit en France au cours d'un trajet entre deux points
extérieurs à cet État doivent être exclues des calculs.
Il résulte de ces principes que toute journée entière passée en dehors de l'État d'activité,
que ce soit en vue de vacances, de voyages d'affaires ou pour toute autre raison, ne doit pas être prise en compte. Toute fraction de journée, même brève, pendant laquelle le contribuable est présent
en France compte comme journée de présence dans cet État pour le calcul de la période de 183 jours.
Lorsqu'un même salarié accomplit en France plusieurs séjours au cours de l'année fiscale ou de
la période de douze mois consécutifs, c'est la durée totale -décomptée, pour chaque séjour, comme il vient d'être indiqué- de ces séjours successifs qui doit être retenue pour déterminer celui des
deux États auquel est dévolu le droit d'imposer les salaires rémunérant l'activité ainsi exercée.
Si la durée totale ainsi décomptée demeure au plus égale à 183 jours pour la période
considérée, la France, État sur le territoire duquel le ou les séjours ont été accomplis doit en faire abstraction. Dans le cas où cette durée totale excède la limite ainsi fixée, l'imposition
appartient à la France, État sur le territoire duquel le ou les séjours sont accomplis et elle porte sur l'ensemble des rémunérations perçues par le salarié au titre de l'activité qu'il a exercée sur
ce territoire pendant le ou les séjours afférents à la période de douze mois consécutifs.
Il convient de se reporter à l'article relatif aux revenus d'emploi de la convention fiscale à
appliquer.
130
Frontaliers. Des dispositions particulières, qui résultent
des conventions fiscales ou d'accords spécifiques sont applicables aux personnes qui ont le statut fiscal de frontalier au sens de ces conventions ou accords. La règle est que les salaires des
frontaliers sont imposables dans le pays de la résidence.
140
Rémunérations reçues au titre d'un emploi salarié exercé à bord d'un navire ou d'un
aéronef exploité en trafic international. De nombreuses conventions réservent l'imposition de ces rémunérations :
- soit à l'État du siège de direction effective de l'entreprise ;
- soit à l'État de résidence des personnes concernées.
Les dispositions en cause sont parfois également applicables aux rémunérations
afférentes à un emploi salarié exercé à bord d'un bateau servant à la navigation intérieure .
V. Tantièmes
150
Généralement, les tantièmes, jetons de présence et autre rétributions
similaires qu'un résident d'un Etat reçoit, en sa qualité de membre du conseil d'administration ou de surveillance d'une société, sont généralement imposables dans l'Etat de résidence de la société
qui les verse.
Les personnes non résidentes qui perçoivent des rémunérations de cette nature,
à raison de fonctions exercées auprès de sociétés résidentes de France, sont imposables en France sur ces rémunérations.
160
Cette règle d'imposition ne s'applique qu'aux rémunérations versées au
bénéficiaire en sa qualité de membre du conseil d'administration ou de surveillance et non au titre d'un emploi salarié qu'il exercerait au sein de la même société ou pour d'autres activités exercées
auprès de cette société. | Bulletin officiel des finances publiques - impôts | BOI-INT-DG-20-20-40 | https://bofip.impots.gouv.fr/bofip/4883-PGP.html/identifiant=BOI-INT-DG-20-20-40-20120912 | 2012-09-12 00:00:00 | a0d32f89541374f87f28554aba49b151b4eae58f05533cab4e061eb0c34dec39 | [
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Catégories de pêche
Critères de définition
Taux d'abattement(1)
Petite pêche
Navires s'absentant du port pour une durée inférieure ou égale à 24 heures
40 %
Pêche côtière
Navires s'absentant du port pour une durée inférieure ou égale à 96 heures mais supérieure à 24 heures
40 %
Pêche au large
Navires s'absentant du port pour une durée supérieure à 96 heures lorsqu'ils ne remplissent pas les critères de
définition de la grande pêche
60 %
Grande pêche
1) Tout navire d'une jauge brute égale ou supérieure à 1 000 tonneaux ;
2) Ou tout navire d'une jauge brute égale ou supérieure à 150 tonneaux s'absentant habituellement pendant plus de 20 jours de son port d'exploitation ou de ravitaillement.
60 %
(1) Sous réserve que le navire relève par ailleurs de l’une des trois
premières catégories de navigation (BOI-LETTRE-000035 : Modèle d'attestation à fournir par l'employeur aux salariés n'ayant travaillé qu'une partie de l'année au sein de
l'entreprise).
Le type de pêche dont relève un navire peut être obtenu en consultant le département des
systèmes d’information de la Direction des Affaires maritimes (DAM). | Bulletin officiel des finances publiques - impôts | BOI-ANNX-000059 | https://bofip.impots.gouv.fr/bofip/4918-PGP.html/identifiant=BOI-ANNX-000059-20140210 | 2014-02-10 00:00:00 | 9723468a1cc0d7026d194a24c1a5fcd023ba0ee17887765ce9e0e9c0aaaba629 | [
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] |
1
Le remaniement, autorisé par
l'article
6 de la loi n° 74-645 du 18 juillet 1974, est la procédure administrative
d'établissement du plan cadastral utilisée par la Direction générale des
finances publiques. Les opérations topographiques découlant de la confection du
plan cadastral peuvent être réalisées à partir de travaux « terrestres » ou par
procédés photogrammétiques (complétés de travaux terrestres).
10
Le présent chapitre expose les modalités techniques mises en œuvre par les
services du cadastre dans le cadre d'un chantier de remaniement du plan traité
par procédés photogrammétriques (argentiques ou numériques matriciels) et plus
particulièrement :
- les généralités liées à la photogrammétrie (section 1, cf.
BOI-CAD-TOPO-20-10-10) ;
- la préparation d'une prise de vues photogrammétrique (section 2, cf.
BOI-CAD-TOPO-20-10-20) ;
- le canevas cadastral et à la stéréopréparation (section 3, cf.
BOI-CAD-TOPO-20-10-30) ;
- la signalisation d'une prise de vues photogrammétrique (section 4, cf.
BOI-CAD-TOPO-20-10-40). | Bulletin officiel des finances publiques - impôts | BOI-CAD-TOPO-20-10 | https://bofip.impots.gouv.fr/bofip/5132-PGP.html/identifiant=BOI-CAD-TOPO-20-10-20120912 | 2012-09-12 00:00:00 | 1ad0851241e2452f39c82a6719dd86e65af999b11f7e957591892795039c5657 | [
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1
L’information géographique est devenue un élément fondamental de connaissance, d’analyse des
territoires et de leur développement, ainsi qu’un outil d’aide à la décision, de pilotage, de suivi et d’évaluation des politiques publiques.
Dans ce domaine, le plan cadastral informatisé mais aussi la documentation foncière et fiscale,
constituent une source documentaire essentielle.
Afin de répondre aux besoins des collectivités locales en la matière, la direction générale des
Finances publiques (DGFiP) mène depuis 1990 une politique de conventionnement avec ces collectivités (seules ou associées à des partenaires investis d’une mission de service public) qui souhaitent
disposer d’un plan cadastral vectorisé.
10
Parallèlement, la DGFiP a entrepris au début des années 2000, le scannage des feuilles de plans
qui n’étaient pas couvertes par une convention de vectorisation afin d’assurer une gestion totalement dématérialisée du plan cadastral.
20
L'informatisation du plan cadastral et la politique conventionnelle de vectorisation du plan
cadastral menée par la DGFiP sont commentés dans le présent titre qui présente :
- la phase administrative (phase projet), (chapitre 1,
BOI-CAD-INFO-10-10) ;
- la phase technique (chapitre 2, BOI-CAD-INFO-10-20) ;
- la gestion courante (chapitre 3, BOI-CAD-INFO-10-30). | Bulletin officiel des finances publiques - impôts | BOI-CAD-INFO-10 | https://bofip.impots.gouv.fr/bofip/5215-PGP.html/identifiant=BOI-CAD-INFO-10-20191105 | 2019-11-05 00:00:00 | 06b31c671a82f1cd0d1cbf7676a61e30ed536e1cd1545211b90e8f6a17f2a98b | [
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1
L'article
31 de la loi n° 2017-1837 du 30 décembre 2017 de finances pour 2018 a supprimé les dispositions portant sur l'impôt de solidarité sur la fortune (ISF) codifiées de
l'article 885 A du code général des impôts (CGI) à
l'article 885 Z du CGI.
Les commentaires contenus dans le présent BOI sont retirés à compter de la date de publication mentionnée
ci-dessus. Pour prendre connaissance des commentaires antérieurs, vous pouvez consulter les différentes versions précédentes de ce document dans l'onglet « Versions publiées du document ».
Rappel : Lorsque vous cliquez sur les liens hypertextes figurant dans un BOI, vous êtes redirigés par défaut vers la dernière version publiée des autres BOI de la base.
Ce même article 31 a instauré en lieu et place de l'ISF un nouvel impôt sur la
fortune immobilière (IFI) dont les précisions relatives aux personnes imposables sont apportées au BOI-PAT-IFI-10-20. | Bulletin officiel des finances publiques - impôts | BOI-PAT-ISF-20-10 | https://bofip.impots.gouv.fr/bofip/5330-PGP.html/identifiant=BOI-PAT-ISF-20-10-20181011 | 2018-10-11 00:00:00 | 119bc49cbbad67c58c6d54fb309acb575a4e6e866506102b8032a3d7bd5b1497 | [
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] |
I. Les
plans cadastraux
1
Les plans napoléoniens, ainsi que les plans minutes de conservation sur support
plastique (c'est à dire la dernière collection physique de plans utilisés par
les services avant leur dématérialisation pour assurer les reproductions, y
compris les tableaux d'assemblage), ont été remis aux archives départementales.
10
Les minutes originales des plans actuellement gérés par les applications PCI
Vecteur et PCI Image (plans minutes de rénovation, de remaniement et de
remembrement) sont conservées dans les services en vue du traitement d'éventuels
contentieux. Elles sont remises aux archives départementales cinq ans après la
mise en service d'un nouveau plan minute de conservation issu d'un nouveau levé
sur le terrain.
20
Les documents d'arpentage établis par les géomètres experts ainsi que les
croquis fonciers dressés par les géomètres cadastreurs sont conservés dans le
service sans limitation de durée.
II. La documentation littérale
30
La matrice cadastrale sur papier, y compris les récapitulatifs des PB et PNB est
conservée dix ans dans le service puis remise aux archives départementales.
La matrice cadastrale sur microfiches argentiques est archivée dans les mêmes
conditions. Si l'exemplaire argentique n'a pas été conservé, un exemplaire
diazoïque lui est substitué.
La matrice cadastrale sur support numérique (VisuDGFiP cadastre version service)
est conservée dix ans dans le service.
40
Les procès-verbaux d'évaluation des propriétés non bâties et des propriétés
bâties, les déclarations concernant les locaux de référence et les locaux-types
sont conservés dans le service, puis remis aux archives départementales cinq ans
après la nouvelle révision.
50
Les déclarations concernant les autres locaux sont à conserver tant que le local
existe. En cas de démolition ou de modification du local entraînant le dépôt
d'une nouvelle déclaration, elles sont à conserver jusqu'à l'expiration du délai
de réclamation du redevable ou de reprise de l'administration. | Bulletin officiel des finances publiques - impôts | BOI-CAD-DIFF-40 | https://bofip.impots.gouv.fr/bofip/5373-PGP.html/identifiant=BOI-CAD-DIFF-40-20120912 | 2012-09-12 00:00:00 | 0d5ce3c2530a33e680243e85219bf8740cf7ab3e7201b19e69c4c95e7de58e6e | [
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] |
S'agissant de la compétence des agents en matière de droit de communication, il convient de se
reporter au BOI-CF-COM-10-10-20.
S'agissant du droit d'enquête, voir le BOI-CF-COM-20-10, et
s'agissant du droit de contrôle des entrepôts, voir le BOI-TVA-PROCD.
I. Présentation du dispositif
1
En matière fiscale, l’incompétence juridique des agents est susceptible d’entraîner la nullité
des procédures.
10
Le dispositif issu de
l'article 350 terdecies de l'annexe III au code général des impôts (CGI) repose sur le principe d’une
compétence s’exerçant dans les limites du ressort territorial du service dans lequel l’agent est affecté, assorti d’exceptions prenant la forme d’un « droit de suite », qui permettent à l’agent de
procéder, en dehors de son ressort, au contrôle de certaines personnes ou de certaines matières précisément définies.
La compétence des agents, dont dépend le nouveau lieu d’imposition ou de
déclaration, en cas de changement d’adresse du contribuable, a par ailleurs été confirmée (livre des procédures fiscales
(LPF), art. L45-0 A).
Corrélativement, les attributions des différents services (directions départementales des
finances publiques, directions régionales des finances publiques, directions spécialisées et directions nationales), notamment en matière d’assiette et de contrôle, ont été précisées par des arrêtés
spécifiques.
15
Par exception au principe d'une compétence s'exerçant dans les limites du ressort territorial,
le VIII de l'article 350 terdecies de l'annexe III au CGI confère aux agents des catégories A et B une
compétence matérielle pour les cas détaillés au III-C § 75.
II. Principe sur la compétence des agents
20
Pour être conformes au principe de légalité posé par le droit administratif, les décisions de
l'administration doivent être prises par une autorité compétente.
Condition de la régularité de toute décision et de tout acte concourant à la prise de cette
décision, la compétence de l'autorité administrative suppose la réunion de trois éléments :
- la compétence matérielle (ratione materiae) : l'autorité administrative intervient
dans une matière relevant de ses attributions ;
- la compétence territoriale (ratione loci) : l'autorité administrative prend une
mesure dans le cadre du ressort territorial de sa circonscription ;
- la compétence temporelle (ratione temporis) : l'autorité administrative est
matériellement et territorialement compétente à la date de la décision, ou au titre de la période concernée par cette décision.
III. Application des principes
A. Autorité administrative compétente
30
L'article 350 terdecies de l'annexe III au CGI précise que les agents compétents pour procéder à certaines
opérations sont, en ce qui concerne la Direction générale des finances publiques, des fonctionnaires titulaires appartenant à des corps des catégories A et B.
B. Compétence matérielle des agents
40
Les agents de la Direction générale des finances publiques titulaires appartenant à des corps
des catégories A et B sont, aux termes du premier alinéa de du I de
l'article
1 du décret n° 96-804 du 12 septembre 1996 relatif à la compétence des fonctionnaires de la direction générale des impôts en matière d'assiette et de contrôle des impositions, taxes et
redevances, seuls compétents pour fixer les bases d'impositions, liquider les impôts, taxes et redevances et notifier les rehaussements.
Ces opérations s'entendent de la conduite des procédures relatives à l'assiette, la
liquidation et le contrôle de ces impôts, taxes et redevances (fixation de forfaits, contrôle sur pièces, investigations sur place, réception des contribuables ou de leur conseil ...) et de la
signature de tous actes administratifs y afférents (avis de vérification, mises en demeure, demandes d'éclaircissements et/ou de justifications, propositions de rectification, réponses aux
observations du contribuable, lettres de motivation des pénalités, etc.).
50
Par ailleurs, aux termes du deuxième alinéa de cet article, les fonctionnaires appartenant à
des corps des catégories A et B peuvent, dans le cadre des opérations de contrôle, se faire assister par des stagiaires et par tout autre fonctionnaire de la Direction générale des finances publiques.
L'assistance vise notamment les tâches matérielles effectuées dans le cadre d'un contrôle sur
place (inventaire des stocks, dépouillement des factures, etc.) ainsi que tout appui technique apporté par un autre agent de la Direction générale des finances publiques (par exemple un supérieur
hiérarchique ou un vérificateur spécialisé).
Elle permet également aux agents effectuant un stage à l'issue de leur scolarité,
d'accompagner sur place et d’assister un agent vérificateur dans un but pédagogique.
60
Le IV de
l'article
1 du décret n° 96-804 du 12 septembre 1996 relatif à la compétence des fonctionnaires de la direction générale des impôts en matière d'assiette et de contrôle des impositions, taxes et redevances
prévoit également la compétence des agents de la Direction générale des finances publiques visés au premier alinéa du I pour dresser, en vertu de
l'article R. 213-4 du LPF, les procès-verbaux prévus au d de
l'article L. 212 du LPF et à l'article L. 213
du LPF.
C. Compétence territoriale des agents
70
La compétence des agents des catégories A et B de la Direction générale des finances
publiques, pour fixer les bases d'imposition, liquider l'impôt d'un contribuable ou lui notifier des rehaussements, résulte de leur affectation dans un service dans le ressort territorial duquel ce
contribuable doit, ou aurait dû, souscrire une déclaration, un acte ou tout autre document, ou être imposé
(décret
n° 96-804 du 12 septembre 1996 relatif à la compétence des fonctionnaires de la direction générale des finances publiques en matière d'assiette et de contrôle des impositions, taxes et redevances, art
1, II et IV).
75
Par exception au principe décrit au III-C § 70, le VIII de
l'article 350 terdecies de l'annexe III au CGI confère aux agents des catégories A et B une compétence
matérielle quel que soit le ressort territorial dans lequel le contribuable doit, ou aurait du, souscrire une déclaration, un acte ou tout autre document, ou être imposé pour le contrôle :
- des déclarations qui doivent être souscrites ainsi que des impôts, droits, taxes et sommes,
quelle qu'en soit la nature, dus par :
les personnes physiques ou morales, les groupements de personnes de fait ou de droit et toutes entités, quelle que soit leur nature juridique, de nationalité française ou étrangère, non
domiciliés ou établis fiscalement en France mais disposant de revenus de source française ou disposant, à quelque titre que ce soit, directement ou indirectement, d'une ou de plusieurs habitations ou
biens immobiliers dans ce pays ;
les personnes physiques ou morales, les groupements de personnes de fait ou de droit et toutes entités, quelle que soit la nature juridique, de nationalité française ou étrangère, n'ayant pas en
France le lieu de leur domicile, établissement ou siège social, imposables ou taxables en France en application des dispositions du CGI ou des stipulations d'une convention internationale ;
tout assujetti n'ayant pas le siège de son activité en France mais y réalisant des opérations taxables ;
les fonctionnaires et agents de l'Etat en service à l'étranger ou les fonctionnaires et autres agents au service de la Commission Européenne, qu'ils disposent ou non d'une habitation en France, à
l'exception de ceux qui y ont conservé leur foyer fiscal ;
les personnes transférant leur domicile hors de France, imposables en France en vertu de l'article 167 du CGI ou de
l'article 167 bis du CGI ;
- des déclarations souscrites et des retenues et perceptions à la source dues par les
établissements payeurs et débiteurs divers à raison des rémunérations, revenus et gains de toute nature versés à des personnes physiques ou morales, groupements ou entités domiciliés ou établis en
France ou hors de France ;
- des exonérations, abattements, remboursements ou restitutions, quelle qu'en soit la nature,
qui bénéficient aux personnes, groupements, ou entités domiciliés ou établis en France ou hors de France ainsi qu'aux organisations internationales établies dans ce pays.
Il résulte ainsi de la combinaison du VIII de
l'article 350 terdecies de l'annexe III au CGI et des arrêtés régissant la compétence des directions
nationale de contrôle ainsi que de l'arrêté du 16 mars 2012 relatif aux directions
spécialisées de contrôle fiscal de la direction générale des finances publiques que l'ensemble des agents de catégorie A et B affectés en directions nationales de contrôle, en directions
spécialisées de contrôle fiscal et en directions départementales des finances publiques sont compétents pour effectuer les rappels et rehaussements décrits supra
(BOI-CF-DG-20 au I § 10 et suivants).
80
La compétence limitée au seul ressort territorial d'affectation, dite « compétence initiale »,
est étendue par un « droit de suite » prévu aux III et V de
l'article
1 du décret n° 96-804 du 12 septembre 1996 relatif à la compétence des fonctionnaires de la direction générale des impôts en matière d'assiette et de contrôle des impositions, taxes et
redevances.
Ce droit de suite prévu au V de ce décret est par ailleurs précisé, pour chaque type de
service, par des arrêtés spécifiques qui définissent également les attributions de ces structures.
1. Affectation dans un service
90
L'affectation d'un agent dans un service est prononcée par arrêté du Ministre ou du Directeur
général des finances publiques.
2. Ressort territorial du service d'affectation
100
Le ressort territorial des Directions départementales ou régionales des finances publiques
comprend, sauf dispositions contraires, un département.
110
Le ressort territorial des directions de contrôle fiscal est fixé par
l'arrêté du 16 mars 2012 relatif aux directions spécialisées de contrôle fiscal de la
direction générale des finances publiques.
120
Le ressort territorial de la Direction des vérifications nationales et internationales (DVNI),
de la Direction nationale des vérifications de situations fiscales (DNVSF) et de la Direction nationale d’enquêtes fiscales (DNEF) correspond au territoire national (DOM inclus), sans préjudice des
régimes prévus à l'article 39 octies D du CGI,
l'article 209 B du CGI.
La Direction nationale des interventions domaniales (DNID) dispose d’une compétence sur
l’ensemble du territoire national pour le contrôle des mutations à titre gratuit ou onéreux des actions, parts sociales, droits sociaux de toute nature, bons, obligations, autres valeurs mobilières et
de manière générale, tout titre ou contrat représentatif d’un placement financier mobilier.
Enfin, la Direction des impôts des non-résidents (DINR) dispose d’une compétence matérielle à
l’égard de certaines catégories de contribuables désignés par l'arrêté du 26 juillet 2017
relatif aux attributions de la direction des impôts des non-résidents fixant ses attributions.
3. Compétence à l'égard des contribuables soumis à une obligation déclarative ou imposés dans le ressort territorial du
service d'affectation
a. Cas général
130
L'article 350 terdecies de l'annexe III au CGI établit une relation entre la compétence territoriale des
agents et le lieu de déclaration ou, en l'absence d'obligation déclarative, le lieu d'imposition des contribuables.
Cependant, le VIII de l'article 350 terdecies de l'annexe III au CGI étend dans les cas
mentionnés au III-C § 75 la compétence des agents au contrôle des déclarations souscrites par des entités, personnes physiques ou morales étrangères, non domiciliées fiscalement
en France.
140
Le lieu de déclaration est défini par voie réglementaire et correspond en règle générale à la
résidence principale, au siège, au principal établissement, au lieu de direction effective, au lieu d'exercice de l'activité du contribuable ou au lieu de situation des biens. En l'absence
d'obligation déclarative, le service compétent est celui dont dépend le lieu d'imposition (ex. : en matière de taxe d'habitation).
b. Cas particuliers
1° Non respect d'une obligation déclarative
150
Le service compétent est celui qui aurait dû recevoir cette déclaration (service dans le
ressort duquel se trouve la résidence principale, le principal établissement, le lieu de direction effective, le lieu d'exercice de l'activité ou le lieu de situation des biens).
2° Erreur commise dans le lieu de souscription des déclarations ou dans le lieu d'imposition
152
L'erreur, volontaire ou non, commise par un contribuable dans le lieu de souscription d'une
déclaration emporte la compétence du service qui a reçu cette déclaration.
Le service qui aurait dû recevoir cette déclaration (service dans le ressort duquel se trouve
effectivement la résidence principale, le siège, le principal établissement, le lieu de direction effective, le lieu d'exercice de l'activité du contribuable ou le lieu de situation des biens) est
également compétent pour fixer les bases d'imposition, liquider les impôts afférents à cette déclaration ou notifier les rectifications.
3° Compétence du service du lieu de situation ou d’immatriculation du bien
154
Le IV de
l'article
1 du décret n° 96-804 du 12 septembre 1996 relatif à la compétence des fonctionnaires de la direction générale des impôts en matière d'assiette, de contrôle des impositions, taxes et redevances
établit également une relation entre la compétence territoriale des agents et le lieu de situation ou d’immatriculation du bien servant à la base des impositions, taxes et redevances.
Cette disposition est destinée à permettre au service du lieu de situation ou
d’immatriculation des biens lorsqu’il est différent du lieu de dépôt de l’acte ou de la déclaration, de procéder au contrôle et à la liquidation des impositions, taxes et redevances.
Le lieu d’immatriculation concerne les navires et les bateaux.
4° Compétence du service du lieu de souscription de la déclaration de résultats ou du lieu de situation des biens
servant à la détermination de la valeur des titres
156
S’agissant de titres servant de base aux impositions, l’un des services compétents est celui
du lieu de souscription de la déclaration de résultats par la société émettrice.
Dans l’hypothèse où la déclaration de résultats n’a pas été souscrite, le service compétent
pour contrôler la valeur des titres est le service qui aurait dû recevoir cette déclaration.
Le IV de
l'article
1 du décret n° 96-804 du 12 septembre 1996 relatif à la compétence des fonctionnaires de la direction générale des impôts en matière d'assiette, de contrôle des impositions, taxes et redevances
prévoit également une compétence au lieu de situation des biens servant à la détermination de ces titres (cf. III-C-5 § 170 et suivants).
5° Compétence pour dresser des procès-verbaux
158
Les fonctionnaires mentionnés à
l'arrêté du 16 mars 2012 relatif aux directions spécialisées du contrôle fiscal de la
direction générale des finances publiques précité sont également compétents dans le ressort territorial de leur service d’affectation pour dresser, en vertu de
l’article R. 213-4 du LPF, les procès-verbaux prévus au d de
l'article L. 212 du LPF et à l'article L. 213
du LPF.
4. Compétence des agents chargés du contrôle et du recouvrement des droits d'enregistrement, de la taxe de publicité
foncière, de l'ISF, des droits de timbre et taxes assimilées
160
Le IV de
l'article 350 terdecies de l'annexe III au CGI établit la compétence des fonctionnaires lorsqu'est situé
dans le ressort de leur service d'affectation :
- soit le lieu de dépôt des actes ou déclarations ;
- soit le lieu de situation du bien servant de base des impositions, taxes et redevances ;
- soit, s'agissant de titres, le lieu de souscription de la déclaration de résultats de la
société émettrice ou le lieu de situation des biens servant à la détermination de la valeur des titres.
La Cour de cassation a jugé que les agents des impôts compétents pour procéder aux
rectifications des droits de mutation portant sur des actes ayant fait l'objet d'une formalité fusionnée et mettre en recouvrement les impositions qui en résultent, sont ceux affectés au lieu de
situation de l'immeuble (pour les agents chargés du contrôle :
Cass. com., arrêt du 23 septembre 2008, n° de
pourvoi 07-16627 ; pour les comptables publics chargés du recouvrement :
Cass. com., arrêt du 1 mars 2008, n° de pourvoi
06-19751).
Dès lors, le critère de la compétence de l'agent tel qu'établi par la jurisprudence
antérieure de la haute juridiction (Cass. com.,
arrêt du 16 juin 1998, n° de pourvoi 96-18059 ;
Cass. com., arrêt du 14 janvier 2003, n° de
pourvoi 00-22646) et fondé sur le siège du bureau des hypothèques est abandonné.
5. « Droit de suite »
170
Le
décret n° 96-804 du 12 septembre 1996 relatif à la compétence des fonctionnaires de la
direction générale des impôts en matière d'assiette et de contrôle des impositions, taxes et redevances prévoit plusieurs exceptions, sous forme d'un « droit de suite », au principe d'une
compétence limitée au ressort territorial de la direction d'affectation de l'agent.
a. « Droit de suite » sur l'ensemble des impositions dues par le contribuable vérifié
180
Le III de
l'article
1 du décret n° 96-804 du 12 septembre 1996 relatif à la compétence des fonctionnaires de la direction générale des impôts en matière d'assiette et de contrôle des impositions, taxes et redevances
prévoit la possibilité de contrôler l'ensemble des impositions, taxes et redevances dues par le contribuable vérifié, quel que soit le lieu de déclaration ou d'imposition.
Cette possibilité, qui a pour objet d'assurer l'unicité du contrôle par un seul service
vérificateur, est toutefois réservée aux agents territorialement compétents pour procéder à la vérification des déclarations de revenu global ou des déclarations professionnelles d'un contribuable (la
résidence principale, le principal établissement, le siège social, le lieu de direction ou d'exercice de l'activité est situé dans le ressort territorial du service dans lequel l'agent vérificateur
est affecté).
b. « Droit de suite » à l'égard des personnes physiques ou morales et des groupements liés au contribuable domicilié ou
établi dans le ressort du service
190
Aux termes du premier alinéa du V de
l'article
1 du décret n°96-804 du 12 septembre 1996 relatif à la compétence des fonctionnaires de la direction générale des impôts en matière d'assiette et de contrôle des impositions, taxes et redevances
susvisé, les agents compétents pour fixer les bases d'imposition, liquider les impôts des contribuables domiciliés dans leur ressort d'affectation ou leur notifier des rehaussements, peuvent également
exercer ces attributions à l'égard des personnes physiques ou morales et des groupements liés à ces contribuables, quel que soit le lieu de la résidence, du domicile, du siège ou du principal
établissement de ces personnes ou groupements.
200
Le ministre chargé du budget définit par arrêté, s'il y a lieu, les règles de compétence des
agents de chaque type de direction pour l'application des dispositions précitées.
(210)
220
Le « droit de suite » est sans objet en ce qui concerne les agents affectés dans les
directions dont le ressort est défini par référence au territoire national (DVNI, DNVSF, DNEF, DGE). Ils peuvent en effet exercer directement leurs attributions, sur le fondement du premier alinéa du
I et sur le II de
l'article
1 du décret du 12 septembre 1996 n° 96-804 relatif à la compétence des fonctionnaires de la direction générale des impôts en matière d'assiette et de contrôle des impositions, taxes et
redevances, à l'égard des personnes physiques ou morales et des groupements domiciliés ou établis sur ce territoire.
c. « Droit de suite » concernant les droits d'enregistrement, la taxe de publicité foncière, l'ISF, les droits de timbre
et les taxes assimilées
230
La Cour de cassation, après avoir rappelé que le service des impôts territorialement
compétent pour procéder à la vérification de comptabilité d'une société peut, lorsque le contribuable est astreint à tenir et à présenter des documents comptables à raison de son activité
professionnelle, contrôler les droits d'enregistrements et taxes assimilées dont la taxe de publicité foncière dus à l'occasion de cette activité et qui apparaissent ou devraient apparaître en
comptabilité (Cass. com., arrêt du 31 octobre
2006, n° de pourvoi 04-10353), a jugé que le service compétent pour procéder au contrôle des comptes d'une société dont le siège est situé dans son ressort territorial l'est également pour
prononcer la déchéance du régime de faveur des marchands de biens prévu par l'article 1115 du code général des impôts pour un immeuble inscrit en comptabilité mais situé en dehors de son ressort
territorial (Cass. com., arrêt du 19 janvier
2010, n° de pourvoi 09-65681).
La jurisprudence confirme ainsi que le lieu de situation de l'immeuble détermine aussi bien :
- la compétence de la Conservation des hypothèques chargée d'exécuter la formalité et de
percevoir les droits y afférents (CGI, art. 657) ;
- que celle des services chargés du contrôle de ces droits
(CGI, ann. III, art. 350 terdecies) ;
- et que celle des services chargés de leur recouvrement
(LPF, art. R. 256-8 ou CGI,
ann. IV, art. 198 quinquies).
6. Compétence ratione temporis des agents
a. Principe
240
Les pièces de procédure ainsi que les actes administratifs peuvent être valablement établis
par les agents appartenant à des corps des catégories A et B, à partir de la date d'effet de l'arrêté prononçant leur affectation dans la direction.
250
Dès lors que leur affectation prend effet, ces agents sont compétents pour fixer les bases
d'imposition, liquider les impôts, taxes et redevances et notifier des rehaussements pour les périodes au titre desquelles les contribuables sont, ont été, ou auraient dû être soumis à une obligation
déclarative ou être imposés dans le ressort de leur direction.
260
Ces mêmes agents peuvent également mettre en œuvre le « droit de suite » à l'égard des
personnes ou groupements liés aux contribuables domiciliés dans leur ressort, au titre des années ou exercices au cours desquels l'existence de ces liens est établie.
b. Cas particulier du changement d'adresse du contribuable
1° Portée de l'article L. 45-0 A du LPF
270
Selon l'article 11 du
CGI, lorsqu'un contribuable a déplacé sa résidence principale ou le lieu de son principal établissement, les services fiscaux territorialement compétents à raison de la nouvelle situation de ce
contribuable peuvent valablement établir l'impôt sur le revenu tant pour l'année du changement de résidence que pour les années antérieures non couvertes par la prescription. Ces dispositions
s'appliquent également à l'impôt sur les sociétés (CGI, art. 221, 1).
280
Les dispositions de
l'article L. 45-0 A du LPF permettent aux agents compétents à raison de la nouvelle situation du contribuable
d'exercer leurs attributions sur l'ensemble de la période non prescrite et assurent ainsi l'unicité du service chargé de l'assiette et du contrôle de l'ensemble des impôts ou taxes non prescrits.
Les dispositions de l'article L. 45-0 A du LPF sont de portée générale. Elles s'appliquent à
l'ensemble des impôts ou taxes y compris ceux entrant dans le champ d'application de l'article 11 du CGI et du 1 de
l'article 221 du CGI.
2° Application
a° Compétence pour la période postérieure au changement d'adresse
290
La règle définie à
l'article L. 45-0 A du LPF s'applique dans les cas où « le lieu de déclaration ou d'imposition d'un contribuable a été
ou aurait dû être modifié ».
Sont notamment visées les situations dans lesquelles le contribuable ayant déplacé le lieu
de sa résidence, de son siège social, de son principal établissement, de la direction ou de l’exercice de son activité se trouve alors installé dans le ressort d’une direction des impôts différente de
celle dont il dépendait précédemment.
Sont également concernés les cas dans lesquels le changement s'est produit sans que
l'administration en soit avisée ou sans que les obligations déclaratives soient correctement respectées (déclarations non souscrites ou souscrites à tort auprès d'un autre service).
Les agents de la Direction générale des finances publiques compétents à l'issue du
changement de lieu de déclaration ou d'imposition s'entendent, aux termes du décret n° 96-804 du 12 septembre 1996
relatif à la compétence des fonctionnaires de la direction générale des impôts en matière d'assiette et de contrôle des impositions, taxes et redevances, de ceux affectés dans un service dans le
ressort territorial duquel le contribuable est tenu de souscrire sa déclaration ou doit être imposé pour la période postérieure au changement.
Dans le cas où le contribuable, postérieurement au changement d'adresse, a souscrit ses
déclarations ou a été imposé auprès du service dont dépendait l'ancienne adresse, ou auprès d'un service erroné, ce service est compétent concurremment avec le service dont dépend effectivement la
nouvelle résidence pour le contrôle de ces déclarations.
b° Compétence pour la période antérieure au changement d'adresse
300
En application des dispositions de
l'article L. 45-0 A du LPF, les agents compétents à l'issue du changement le sont également pour assurer l'assiette et
le contrôle des impôts ou taxes afférents à la période antérieure au changement d'adresse.
En ce qui concerne cette période, leur compétence s'exerce concurremment avec celle du
service de l'ancienne adresse du contribuable.
c° Compétence pour la période au cours de laquelle s'est produit le changement d'adresse
310
Le service de la nouvelle adresse du contribuable et le service de l'ancienne adresse sont
concurremment compétents pour l'assiette et le contrôle des impôts ou taxes afférents à cette période lorsque les déclarations relatives à cette période ont été souscrites auprès de l’ancien service. | Bulletin officiel des finances publiques - impôts | BOI-CF-DG-30 | https://bofip.impots.gouv.fr/bofip/558-PGP.html/identifiant=BOI-CF-DG-30-20171221 | 2017-12-21 00:00:00 | c64243c68b317f0abb9fea3f9c9086f45b0929eac7f1dfe5fbad9d506ea4cbda | [
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1
Les exemples et images du présent document sont désormais directement accessibles depuis le
BOI-BIC-BASE-80-10-10 . | Bulletin officiel des finances publiques - impôts | BOI-ANNX-000144 | https://bofip.impots.gouv.fr/bofip/5587-PGP.html/identifiant=BOI-ANNX-000144-20140218 | 2014-02-18 00:00:00 | 9ab5f79da9bad5b251e1941958c8fe64a15610f34cd65fe56b8f9ba8959a7845 | [
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] |
I. Sociétés anonymes à participation ouvrière (SAPO)
1
Instituée par la loi du 26 avril 1917, la société anonyme à participation
ouvrière (SAPO) est une forme particulière de société anonyme comportant deux types d'actions :
- les actions de capital représentatives des apports effectués par les associés
;
- les « actions de travail », sans valeur nominale, qui sont la propriété
exclusivement collective des salariés regroupés en une société coopérative de main d'œuvre (SCMO) et qui ne sont pas la contrepartie d'un apport.
Les actions de travail confèrent aux salariés un droit de vote aux assemblées de
la SAPO et leur donnent vocation à une fraction des bénéfices réalisés par cette société ainsi que, le cas échéant, à une partie du boni de liquidation.
Les dividendes ainsi attachés aux actions de travail sont répartis entre les
salariés conformément aux règles fixées par les statuts de la société coopérative de main d'œuvre et en application des décisions de ses assemblées générales.
A. Régime fiscal des dividendes des actions de travail
10
L'article
80 nonies du CGI prévoit que les dividendes des actions de travail attribuées aux salariés des sociétés anonymes à
participation ouvrière régies par la loi du 26 avril 1917 sont soumis à l'impôt sur le revenu suivant les règles applicables aux traitements et salaires. Ils peuvent bénéficier en outre des mesures
relatives à l'intéressement, dans les conditions et limites prévues pour ce dispositif.
Ils peuvent également être exonérés d'impôt sur le revenu entre les mains de
leurs bénéficiaires s'ils sont affectés à un plan d'épargne d'entreprise, dans les conditions et limites prévues pour ce dispositif (CGI,
art. 81-18° bis) (cf. BOI-RSA-ES-10-10).
B. Indemnisation accordée aux salariés des SAPO en cas de dissolution de la SCMO
1. Économie générale du dispositif
20
L'article
L225-270 du code de commerce prévoit que lorsque les capitaux propres d'une SAPO deviennent, en raison des pertes constatées, inférieures à la moitié du capital social
(article L225-248 du code de commerce), l'assemblée générale extraordinaire peut décider, sous certaines conditions, une
modification des statuts entraînant la perte de la forme juridique de SAPO et, par là-même, la dissolution de la SCMO.
Si, celle-ci est dissoute en application et dans le cadre de ces dispositions,
il est attribué aux participants et anciens participants de la SCMO une indemnisation tenant compte notamment de la nature et de la portée particulière des droits attachés aux actions de travail, de
la durée des services effectués par les ayants droit dans la SAPO, de leur ancienneté dans la SCMO et de leur niveau de rémunération.
Sur décision de l'assemblée générale extraordinaire, cette indemnisation peut
prendre la forme d'une attribution d'actions de capital de la SAPO. Les actions ainsi attribuées sont incessibles pendant un délai de trois ans à compter de la date de dissolution de la SCMO ; leur
gestion peut être confiée à un fonds commun de placement d'entreprise (FCPE) exclusivement constitué à cet effet dont les parts sont alors incessibles pendant le même délai.
2. Dispositions fiscales
30
Aux termes du paragraphe VI de
l'article L225-270 du code de commerce repris sous les
dispositions du 26° de l'article 81 du CGI, l'indemnisation visée ci-dessus ou, le cas échéant, la valeur des actions de capital
attribuées à ce titre sont, sous réserve des dispositions de l'article
150-0 D du CGI, exonérées d'impôt
(CGI, article 163 bis E).
a. Portée de l'exonération
40
Sous réserve de l'exception prévue au n° 50
ci-dessous, l'indemnisation ou, le cas échéant, la valeur des actions remises à ce titre ne sont pas retenues pour l'assiette de tous les impôts, taxes et prélèvements assis sur les
salaires ou les revenus. En pratique, le montant correspondant n'est pas compris, notamment, dans la base des traitements et salaires des revenus distribués, de la contribution sociale généralisée et
des divers prélèvements assis sur les salaires.
b. Plus-value en cas de cession ultérieure des titres
50
En cas de cession ultérieure des titres, le contribuable est susceptible de
réaliser une plus-value imposable en application des dispositions de l'article 150-0 A du CGI. Pour le calcul de cette
plus-value, il convient de retenir un prix d'acquisition nul ; la plus-value sera donc égale au prix de cession diminué des frais.
II. Souscription des parts sociales émises par les sociétés coopératives ouvrières de production (SCOP)
60
Sont affranchis de l'impôt, dans la limite annuelle de 460 €, les prélèvements
opérés sur les salaires à l'occasion de la souscription des parts sociales émises par les sociétés coopératives ouvrières de production (SCOP) et destinées exclusivement à leurs salariés, dans les
conditions fixées par les articles 35 à 44 de la
loi du 19
juillet 1978 (CGI, art. 81 ter-2).
Sont également affranchis de l'impôt, dans les mêmes limites, les versements
complémentaires effectués par les sociétés coopératives ouvrières de production en application de l'article 40 de la loi n° 78-763 du 19 juillet 1978
(CGI, art. 81-17° ter). | Bulletin officiel des finances publiques - impôts | BOI-RSA-ES-20-50 | https://bofip.impots.gouv.fr/bofip/5640-PGP.html/identifiant=BOI-RSA-ES-20-50-20120912 | 2012-09-12 00:00:00 | d4de5e1e10c3f66c6d5d3e4e409fbf4bef0536033bcf4bd2cd0f2193afb238d1 | [
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] |
I. Immatriculation des aéronefs
1
En France, les registres d'immatriculation des aéronefs sont ouverts aux ressortissants
communautaires. Cette disposition permet à une personne ne disposant pas d'une résidence en France d'y faire immatriculer un aéronef.
Quelle que soit la résidence du demandeur de l'immatriculation, un certificat fiscal devra être
obligatoirement joint au dossier de demande d'immatriculation pour les aéronefs en provenance d'un autre État membre de la Communauté européenne.
Lorsque le demandeur du certificat n'a pas de résidence en France, il pourra obtenir ce
certificat auprès de la recette des impôts des non-résidents, TSA 50014, 10 rue du Centre, 93465 Noisy-le-Grand cedex.
La taxe est due en France lorsque l'opération concerne des aéronefs neufs, acquis dans un autre
État membre, destinés à être immatriculés en France et à y être utilisés dès lors qu'ils sont basés sur un aérodrome français.
II. Immatriculation en France de moyens de transport ne faisant pas l'objet d'une acquisition à titre onéreux
A. Cas général
10
Il s'agit essentiellement de moyens de transport neufs, immatriculés dans une série normale
étrangère, acquis par des particuliers au cours de leur séjour dans un autre État membre et introduits en France, à l'occasion notamment :
- d'un déménagement ;
- de l'équipement d'une résidence secondaire ;
- d'une mutation à titre gratuit (donation, succession,...) ;
- d'un séjour en France d'élèves ou étudiants étrangers venant y poursuivre leurs études.
La demande d'immatriculation est subordonnée à la présentation d'un certificat délivré par le
service des impôts du domicile du demandeur, attestant que la TVA n'a pas à être acquittée. Ce certificat doit être demandé dans les 15 jours suivant l'introduction en France du moyen de transport.
20
Le demandeur devra établir qu'il s'agit d'un moyen de transport d'occasion ou, s'il s'agit
d'un moyen de transport neuf :
- que le moyen de transport a précédemment supporté la TVA, au moyen de la facture originale
d'achat ou de tout autre document (déclaration d'importation par exemple) faisant ressortir la TVA étrangère, accompagné du certificat d'immatriculation dans une série normale délivré dans un autre
État membre.
Toutefois, en cas de cessions multiples ou lorsque la facture originale ne peut pas être
retrouvée, la preuve du paiement de la TVA dans l'État membre d'expédition pourra être apportée au moyen d'une attestation de l'administration fiscale ayant recouvré la taxe
dans cet État.
L'attention est appelée sur l'importance de cet élément. En effet, en l'absence de preuve du
paiement de la TVA, l'opération devra être considérée comme une livraison exonérée de la taxe dans l'État membre de provenance et une acquisition intracommunautaire réalisée en France au titre de
laquelle la taxe correspondante est exigible, même si l'opération s'effectue dans le cadre d'un déménagement ou en vue de l'équipement d'une résidence secondaire en France.
- et, par tout moyen de preuve, que l'opération n'est pas effectuée à titre onéreux (à titre
d'exemple : contrat de transport, liste de déménagement, acte notarié ou certifié par les autorités compétentes du pays d'expédition pour les successions,...).
B. Cas particulier
30
En cas d'opération promotionnelle du type «un véhicule neuf acheté, un second véhicule neuf
offert», les modalités de délivrance du certificat d'immatriculation sont les suivantes :
RES N°2009/28 (TCA)
Taxe sur la valeur ajoutée (TVA). Acquisition intracommunautaire de véhicules neufs.
Promotion de type «un véhicule neuf acheté, un second véhicule neuf offert». Modalité de délivrance du certificat d'immatriculation ou «quitus».
Question :
Quelles sont les modalités de délivrance du certificat d'immatriculation ou «quitus» lorsque deux
véhicules neufs font l'objet d'une acquisition intracommunautaire dans le cadre d'une promotion de type «un véhicule neuf acheté, un second véhicule neuf offert»?
Réponse:
Toute personne qui acquiert un moyen de transport en provenance d'un autre État membre de la
Communauté européenne a l'obligation de faire viser par l'administration fiscale dont elle relève le certificat fiscal ou «quitus» prévu par l'article 242 terdecies de l'annexe II au code général des
impôts (CGI). Ce certificat doit être obligatoirement présenté aux services en charge de l'immatriculation ou de la francisation du moyen de transport.
En vertu des dispositions du 3° de l'article 242 quaterdecies de l'annexe II au CGI, l'acquéreur
doit indiquer sur ce certificat :
- qu'il a réalisé une acquisition taxable à la TVA en France ;
- ou que la taxe a déjà été acquittée ;
- ou qu'aucune taxe n'est due au titre de l'opération.
Dans les deux derniers cas, l'acquéreur doit communiquer les renseignements correspondants.
Ces règles s'appliquent à l'ensemble des personnes réalisant des acquisitions intracommunautaires
de moyens de transport, quelles que soient leur qualité (particuliers ou professionnels) et les caractéristiques du véhicule (neuf ou d'occasion).
Pour l'obtention du certificat, le demandeur doit présenter au service l'original et une copie de
la facture ou du document en tenant lieu, remis par son vendeur et reprenant les éléments relatifs à l'identification du moyen de transport et à l'assiette de la taxe, ainsi que l'original ou une
copie du certificat d'immatriculation délivré à l'étranger si le véhicule y a fait l'objet de cette formalité.
Lorsque la TVA est due au titre de l'acquisition intracommunautaire d'un moyen de transport neuf,
la taxe est calculée en appliquant le taux normal en vigueur. La base d'imposition est constituée conformément aux dispositions de l'article 266-1-a du CGI.
Dans le cadre d'une opération promotionnelle de type «un véhicule neuf acheté, un second véhicule
neuf offert» effectuée par un fournisseur établi dans un autre État membre de la Communauté, dès lors qu'une seule facture est délivrée à l'acquéreur et que celle-ci mentionne le prix du véhicule neuf
ainsi que l'attribution d'un second véhicule offert en cadeau, l'opération doit s'analyser comme constituant une acquisition intracommunautaire de deux moyens de transport neufs.
La TVA sera liquidée en appliquant le taux de 19,6 % au montant figurant sur la facture unique
délivrée à l'acquéreur.
Il sera délivré à ce dernier, en contrepartie du paiement de la taxe, deux certificats
d'acquisition permettant l'immatriculation de chacun des véhicules.
III. Utilisation temporaire en France d'un moyen de transport en provenance d'un autre État-membre
40
Cela concerne les moyens de transport communautaires en provenance d'un autre État membre,
destinés à faire l'objet d'une utilisation temporaire en France dans des conditions qui ouvriraient droit au bénéfice du régime douanier de l'admission temporaire en exonération totale s'il avaient
été importés d'un pays tiers à la Communauté européenne,
Il s'agit de moyens de transport acquis aux conditions du marché intérieur d'un autre État
membre, immatriculés dans une série normale, introduits temporairement sur le territoire français et destinés à être réexpédiés vers un autre État membre.
C'est le cas, par exemple, des moyens de transport effectuant un transport de marchandises en
provenance d'un autre État membre, des véhicules d'une entreprise étrangère mis à disposition de ses salariés se trouvant en France.
Les moyens de transport placés dans cette situation ne font pas l'objet d'une acquisition
intracommunautaire soumise à la TVA en France lorsque le même moyen de transport, placé dans les mêmes conditions mais provenant d'un pays tiers à la Communauté européenne, pourrait bénéficier du
régime de l'admission temporaire en exonération totale des droits de douane.
Lorsque les conditions qui caractérisent cette situation ne sont plus remplies, le moyen de
transport est considéré comme faisant l'objet d'une affectation assimilée à une acquisition intracommunautaire de biens en vertu de
l'article 256 bis-II-2° du CGI.
A. Régime douanier de l'admission temporaire
50
Le régime de l'admission temporaire en exonération totale des droits et taxes concerne des
moyens de transport non communautaires, destinés à séjourner temporairement dans la Communauté et à être réexportés en dehors de ce territoire.
Ce régime distingue deux catégories de moyens de transport : les moyens de transport à usage
professionnel et ceux à usage privé.
1. Moyens de transport à usage professionnel
- véhicules routiers de transport de biens ou de personnes, immatriculés hors de la
Communauté, au nom d'une personne établie hors de la Communauté, importés par elle ou pour son compte à l'occasion d'un transport qui commence ou se termine hors de la Communauté ;
- aéronefs commerciaux immatriculés hors de la Communauté, affectés au transport international
de personnes ou de marchandises ;
- engins de navigation intérieure immatriculés en pays tiers ;
- moyens de transport maritimes immatriculés en pays tiers, appartenant à une personne établie
hors de la Communauté, utilisés par une personne établie hors de la Communauté ou pour son compte et importés à l'occasion d'un transport qui commence ou se termine hors de la Communauté.
En règle générale, les délais d'admission temporaire accordés à ces moyens de transport sont
des délais courts et correspondent au temps nécessaire à la réalisation des opérations d'acheminement, débarquement, embarquement de passagers, déchargement ou chargement de marchandises, transport.
2. Moyens de transport à usage privé
60
Ils concernent les bateaux, véhicules terrestres à moteur et aéronefs, immatriculés hors de la
Communauté, utilisés exclusivement à des fins privées, par une personne résidant hors de la Communauté. Les délais, dans ce cas, sont fixés à 6 mois par période de douze mois.
Qu'il s'agisse de biens à usage professionnel ou privé, ces moyens de transport ne peuvent
jamais faire l'objet de prêts, de locations ou de cessions sous ce régime douanier, postérieurement à leur importation. Ces opérations ne peuvent être réalisées qu'après mise à la consommation des
biens et paiement des droits et taxes dus.
B. Application aux opérations intracommunautaires
70
Outre les exemples visés au III-A , peuvent
également bénéficier de cette disposition les moyens de transport immatriculés dans un autre État membre, pris en location par un assujetti établi hors de France, qui les utilise temporairement sur le
territoire français.
En revanche, sont exclus du bénéfice de cette disposition les moyens de transport :
- immatriculés dans un autre État membre, pris en location dans cet État par un assujetti
établi en France et qui les utilise en France ;
- introduits en France par leur propriétaire étranger en vue d'y être utilisés pour des
opérations de location ;
- immatriculés dans un autre État membre, loués pour son usage privé à une personne qui réside
en France et qui y utilise ce bien, lorsque le séjour temporaire excède 6 jours pour les véhicules, 3 jours pour les aéronefs.
80
En pratique, il y aura donc une affectation assimilée à une acquisition intracommunautaire
soumise à la TVA en France par le propriétaire du moyen de transport lorsque :
- le moyen de transport doit séjourner en France pendant une durée excédant les délais normaux
du régime de l'admission temporaire. Les conditions requises pour l'application du régime de l'admission temporaire n'étant pas remplies, le moyen de transport doit être soumis à la TVA, au titre de
l'acquisition intracommunautaire, dès son introduction en France ;
- le séjour en France du moyen de transport est prévu initialement pour une durée inférieure
aux délais normaux de l'admission temporaire tels qu'ils sont fixés par les règlements communautaires en vigueur, mais le moyen de transport demeure sur le territoire français à l'issue de ce délai
pour une durée totale qui excède la durée normale de l'admission temporaire. Dans ce cas, l'acquisition intracommunautaire est réalisée au moment où le délai normal de séjour est dépassé.
Lorsque le règlement d'admission temporaire ne fixe pas de délais particuliers, le séjour sur
le territoire français du moyen de transport, sans qu'il y ait lieu de soumettre l'opération à la taxe au titre d'une acquisition intracommunautaire, ne saurait excéder 24 mois.
Dans ces cas de figure, le propriétaire du bien, établi dans un autre État membre et qui n'a
pas d'établissement en France, doit s'identifier en France afin de remplir toutes les obligations qui lui incombent.
90
Le moyen de transport qui fait l'objet d'une affectation définitive en France peut en principe
faire l'objet d'une immatriculation ou d'une francisation, selon les conditions définies par les réglementations spécifiques à ces formalités.
L'immatriculation ou la francisation d'un moyen de transport est subordonnée à la présentation
aux services compétents du certificat délivré par le service des impôts.
Le certificat, délivré au nom du propriétaire, devra faire apparaître le nom de l'utilisateur
du moyen de transport.
IV. Régime fiscal applicable aux moyens de transport acquis en exonération de la TVA au titre d'un privilège diplomatique
ou assimilé
100
L'immatriculation de ces moyens de transport en France dans une série normale est effectuée
auprès des services compétents au vu d'un certificat modèle 846 A délivré par les services de la direction générale des douanes et droits indirects qui conserve la gestion de ce secteur particulier.
La taxe, lorsqu'elle est due, doit être acquittée auprès d'un receveur des douanes.
Les personnes qui solliciteraient, dans ce cas particulier, la délivrance d'un certificat
fiscal pour servir à l'immatriculation de leur moyen de transport devront être orientées sur les services de la direction générale des douanes et droits indirects (DGDDI, 11 rue des deux Communes,
93558 Montreuil cedex). | Bulletin officiel des finances publiques - impôts | BOI-TVA-SECT-70-40 | https://bofip.impots.gouv.fr/bofip/696-PGP.html/identifiant=BOI-TVA-SECT-70-40-20120912 | 2012-09-12 00:00:00 | c6be81030c3ae968e043fd5b8018d343aa87853005fba42859857debe177a446 | [
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] |
1
D'une façon générale et en vertu du 1 de
l'article 206 du code général des impôts (CGI) et de
l'article 1654 du CGI, l'impôt sur les sociétés s'applique à l'ensemble des personnes morales de droit privé ou de droit public
se livrant à une exploitation ou à des opérations de caractère lucratif. Par suite, il est susceptible de concerner des collectivités autres que les sociétés à condition, toutefois, qu'elles soient
dotées de la personnalité morale.
En théorie, le champ d'application de l'impôt sur les sociétés est donc indépendant de la nature
juridique des collectivités en cause, du but qu'elles poursuivent ainsi que de la nature des revenus dont elles jouissent.
10
S'agissant des personnes morales de droit public, cet impôt peut donc, sous réserve d'exemptions
particulières expresses, viser aussi bien l'État et les collectivités publiques territoriales (départements, communes, syndicats de communes), y compris des services publics non personnalisés chargés
d'activités techniques et dotés, le cas échéant, d'une certaine autonomie financière, que les collectivités publiques spécialisées, c'est-à-dire les établissements publics disposant d'un patrimoine
distinct de celui des institutions administratives territoriales, et ceci quelle que soit leur fonction (gestion d'une entreprise industrielle ou commerciale, accomplissement de tâches
administratives, représentation des intérêts socio-professionnels auprès des pouvoirs publics).
20
Par ailleurs, le 5 de
l'article 206 du CGI prévoit que les établissements publics -autres que les établissements scientifiques, d'enseignement et
d'assistance- sont assujettis à cet impôt en raison des revenus patrimoniaux qui ne se rattachent pas à leurs activités lucratives.
30
Il résulte de ces dispositions que les organismes de droit public sont imposables, en principe,
à l'impôt sur les sociétés selon la nature des revenus dont elles disposent.
40
Le présent chapitre examine successivement, au regard du champ d'application de l'impôt sur
les sociétés, la situation fiscale des organismes publics se livrant à des activités lucratives, puis celle des organismes publics percevant des revenus patrimoniaux ne se rattachant pas à une
activité lucrative.
I. Organismes publics se livrant à des activités lucratives
50
Le 1 de l'article 206 du
CGI soumet également à l'impôt sur les sociétés, sous réserve des dispositions des 6° et 6° bis du 1 de l'article 207 du
CGI, les établissements publics, les organismes de l'État jouissant de l'autonomie financière et les organismes des départements et des communes se livrant à une exploitation ou à des opérations
de caractère lucratif.
60
Par ailleurs, l'article
1654 du CGI énonce le principe général selon lequel des organismes tels que notamment les établissements publics, les exploitations industrielles et commerciales de l'État ou des collectivités
locales doivent, sous réserve des exonérations légales existantes, acquitter dans les conditions de droit commun, les impôts et taxes de toute nature auxquels seraient assujetties les entreprises
privées effectuant les mêmes opérations.
70
Les organismes dont il s'agit sont donc, sous réserve d'exonérations spécifiques
(BOI-IS-CHAMP-30-60), passibles de l'impôt sur les sociétés de droit commun à raison des activités lucratives exercées.
80
Il est souligné ici que l'assujettissement des organismes concernés à l'impôt sur les sociétés
doit s'apprécier par rapport à la réalité de l'activité exercée, la liste des collectivités publiques donnée par les 1 et 2 de
l'article 167 de l'annexe IV au CGI apparaissant comme non limitative et susceptible, par ailleurs, de modifications
(création ou disparition d'établissements).
90
Par ailleurs, la nature lucrative ou non des activités ou opérations réalisées par les
organismes de droit public s'apprécie au regard des principes développés au BOI-IS-CHAMP-10-50-10-20, à l'égard des organismes de droit privé autres que les sociétés, sous
réserve de la condition tenant au caractère désintéressée de leur gestion, qui est présumée remplie à leur égard.
A. Définition objective du caractère lucratif en fonction de la nature de l'activité exercée
100
En principe, l'exercice d'une profession industrielle, artisanale, commerciale ou non
commerciale suffit à traduire le caractère lucratif de l'activité, lequel est alors réputé s'étendre aux revenus fonciers, mobiliers et agricoles qui peuvent s'y rattacher.
L'appréciation du caractère lucratif de l'activité déployée par des organismes publics ne
présente pas généralement de grandes difficultés.
Dans la plupart des situations, en effet, l'aspect industriel, commercial ou non commercial de
cette activité se révèle sans aucune ambiguïté.
110
Tel est, en premier lieu, le cas des établissements industriels de l'État, services non
personnalisés, certes, mais dont les activités de fabrication par la mise en œuvre de moyens mécaniques perfectionnés sont indiscutables (la Monnaie de paris, par exemple) et qui seraient assujettis à
l'impôt sur les sociétés s'ils n'en étaient pas exonérés par des dispositions spéciales (CGI, art. 206, 1;
CGI, ann. IV, art.165; CGI, ann. IV,
art.167, 2).
120
Tel est également, en second lieu, le cas des établissements publics considérés comme
industriels et commerciaux. En effet, lorsqu'il s'agit d'établissements publics nationaux qui sont obligatoirement créés par des dispositions spécifiques, les textes concernés énoncent, en principe,
explicitement le caractère industriel ou commercial en cause .
130
Mais l'attention est appelée sur le fait que le caractère industriel et commercial d'un
établissement public ne saurait être déduit de sa seule forme juridique.
En effet, eu égard à l'évolution de la jurisprudence administrative qui a nuancé la
classification de droit administratif entre établissements publics industriels et commerciaux et établissements publics administratifs en la confrontant à la réalité des activités effectivement
exercées par ces organismes, il n'y a pas de corrélation systématique entre la notion d'établissement public industriel et commercial et la taxation à l'impôt sur les sociétés.
Ainsi, le tribunal des conflits a décidé dans un arrêt du 23 novembre 1959 que l'Office
national interprofessionnel des céréales (ONIC) est un établissement public à caractère administratif dont les activités peuvent, néanmoins, être commerciales, donc lucratives.
De même, le 24 juin 1968, la même juridiction a jugé
(affaire n° 01-917) que le Fonds
d'orientation et de régularisation des marchés agricoles (FORMA), établissement public à caractère industriel et commercial, exerce en fait une activité purement administrative.
Aussi, la circonstance qu'un établissement public se trouve placé sous le statut juridique
d'établissement public à caractère industriel et commercial, si elle constitue toujours une présomption d'intention spéculative, n'entraîne pas nécessairement assujettissement au régime de droit
commun de l'impôt sur les sociétés lorsque l'organisme est en mesure de démontrer qu'en fait ses activités sont exclusives de toute recherche de profit.
140
En conséquence, la situation fiscale des établissements publics au regard de l'impôt sur les
sociétés et corrélativement au regard de l'imposition forfaitaire annuelle des sociétés doit s'apprécier non par référence à leur statut juridique, mais par rapport à la réalité des activités qu'ils
exercent.
150
À cet égard et à titre indicatif, certains critères tels que la nature de la mission assignée
à l'organisme, le caractère concurrentiel ou non de cette mission à l'égard d'organismes du secteur marchand ainsi que les modalités d'exercice d'une activité concurrentielle, l'étendue du contrôle ou
de la tutelle exercée par les pouvoirs publics ainsi que la part des subventions par rapport au total des recettes, sont de nature à permettre d'appréhender le caractère lucratif ou non de l'activité
exercée par l'établissement public.
160
Dans la réalité des faits, un même établissement public peut être constitué en vue de
plusieurs fins distinctes et se livrer à des activités dont les unes sont purement administratives alors que d'autres ont un caractère industriel et commercial.
170
Sur le plan du droit administratif chacune de ces activités est soumise au régime juridique
correspondant à sa nature propre (Tribunal des conflits, arrêt du 10 février 1949), mais vis-à-vis de la classification envisagée, c'est l'activité principale de l'établissement qui détermine son
caractère (CE, arrêt du 16 novembre 1956, Union syndicale des industries aéronautiques).
180
Au regard du droit fiscal, il convient, au contraire, d'envisager séparément l'activité
lucrative et l'activité administrative.
Ainsi, une chambre de commerce qui se livre à des opérations de conditionnement des laines, à
l'exploitation d'un aéroport, réalise de ce fait des opérations lucratives. En revanche, en tant qu'elle effectue auprès des pouvoirs publics la représentation des intérêts des commerçants et des
industriels, elle ne se livre pas à une activité lucrative.
B. Appréciation du caractère lucratif de l'activité exercée
190
Le caractère lucratif de l'activité exercée par les organismes publics est, en principe, lié
directement et uniquement à la nature de cette activité.
200
Il s'ensuit que ledit caractère doit être apprécié en lui-même et non pas en considération de
l'affectation finalement donnée aux profits réalisés.
Le Conseil d'État, section du contentieux, dans un
arrêt du 8 mars 1968 req. n° 58649, a
fait application de cette règle à une chambre de commerce concessionnaire de l'exploitation d'un aéroport. Après avoir rappelé que les opérations lucratives au sens de l'article 206-1 du CGI
s'entendent de celles qui sont de nature à engendrer des profits, il a indiqué que les obligations auxquelles était soumis un établissement public (porter les excédents dégagés par l'exploitation à un
fonds de réserve ne pouvant servir qu'au remplacement ou à l'amélioration des équipements devant revenir à l'État en fin de concession), si elles restreignaient les conditions d'emploi desdits
excédents, ne lui ôtaient pas tout droit d'en disposer.
Accessoirement, il a confirmé le principe de la séparation des activités énoncé ci-dessus en
faisant valoir que la charge de l'impôt sur les sociétés ne devait pas être supportée par la chambre de commerce en tant qu'établissement public administratif et sur le patrimoine correspondant, mais
en qualité de concessionnaire de l'exploitation de l'aéroport.
210
Dans une réponse ministérielle
Richard, JO AN du 1er juin 2004 n° 4292 p.4021, il a été précisé que les seules opérations de crédit-bail réalisées par les collectivités territoriales susceptibles d'être soumises à l'impôt sur
les sociétés, en application des dispositions combinées du 1 de l'article 206 du CGI et de l'article 1654 du CGI, sont celles qui présentent un caractère lucratif. Sont considérées comme lucratives
les activités qui pourraient être réalisées dans des conditions similaires par des organismes du secteur concurrentiel, A l'inverse, les opérations qui sont réalisées afin de satisfaire l'intérêt
général notamment de par leur importance au regard de l'aménagement du territoire et qui ne pourraient être réalisées selon les mêmes modalités par des entreprises ne sont pas lucratives. Par
ailleurs, les opérations lucratives exercées par les collectivités locales ne sont susceptibles d'être assujetties à l'impôt sur les sociétés que si elles nécessitent la constitution d'une régie au
moins dotée de l'autonomie financière.
C. Classement des collectivités publiques se livrant à des activités lucratives
220
Le 1 de
l'article 165 de l'annexe IV au CGl dispose que, nonobstant toutes dispositions contraires, les établissements publics
ayant un caractère industriel ou commercial sont passibles de tous les impôts directs et taxes assimilées applicables aux entreprises privées similaires.
Il ajoute que le même régime s'applique à tous les organismes de l'État, des départements ou
des communes ayant un caractère industriel ou commercial, s'ils bénéficient de l'autonomie financière, à l'exception, en ce qui concerne l'impôt sur les sociétés, des régies de services publics des
départements, communes et syndicats de communes, qui sont exonérées de cet impôt.
Le deuxième alinéa du même article précise que, s'ils ne bénéficient pas de l'autonomie
financière, les organismes de l'État visés au premier alinéa sont passibles de tous les impôts directs et taxes assimilées applicables aux entreprises privées similaires, à l'exception de l'impôt sur
les sociétés, dont ils sont exonérés.
230
Les 1 et 2 de
l'article 167 de l'annexe IV au CGI énumèrent les collectivités publiques qui sont notamment soumises au régime prévu
au 1 de l'article 165 de l'annexe IV au CGI ou à celui du 2 de l'article 165 de l'annexe IV au CGI.
Cette liste n'est pas limitative. Aussi doit-elle être actualisée en fonction de la création
ou de la disparition de certains établissements publics.
Il convient de distinguer, d'une part, les établissements publics, eux-mêmes susceptibles d'un
double classement en fonction de la compétence territoriale de l'autorité administrative dont ils constituent un démembrement (État, département, commune) et suivant la nature du rôle qui leur est
dévolu, et d'autre part, les organismes publics.
1. Établissements publics à caractère industriel ou commercial
a. Établissements publics nationaux
240
Sont notamment concernés :
- les établissements publics chargés de la gestion d'équipements culturels et/ou éducatifs,
tels que notamment : l'Opéra National de Paris, le Théâtre National de la Colline, la réunion des Musées nationaux, l' établissement public du Palais de la découverte et de la cité des sciences et de
l'industrie, la cité de la musique ;
- les établissements chargés de l'exploitation d'installations portuaires ou d'aéroports :
ports autonomes de Bordeaux, Dunkerque, Le Havre, Marseille, Nantes, Saint-Nazaire, Rouen, Strasbourg et la Rochelle ; aéroport de Bâle-Mulhouse (ce dernier ayant, en fait, un caractère international)
;
- les établissements publics chargés de l'information : Agence France Presse, par exemple ;
- les établissements publics réputés présenter un caractère d'intérêt national : Commissariat
à l'énergie atomique, Centre national des études spatiales, Office national des forêts, etc.
b. Établissements publics départementaux ou communaux
250
Ils comprennent notamment :
- les chambres de commerce et d'industrie ;
- les régies municipales, intercommunales et départementales exploitant des services à
caractère industriel et commercial, lorsqu'elles ont une personnalité juridique distincte de celle des collectivités territoriales dont elles émanent (RATP, par exemple).
260
Cependant, les régies de services publics créées par les régions et les ententes
inter-régionales, les départements et les ententes interdépartementales, les communes, les syndicats de communes et les syndicats mixtes constitués exclusivement de collectivités territoriales ou de
groupements de ces collectivités bénéficient d'une exemption formelle (CGI, art. 207, 1-6°).
270
Les seules régies imposables sont donc celles dotées de l'autonomie financière
(CGI, annexe IV, art. 165, 1) qui exploitent des services à caractère industriel et commercial non indispensables à la
satisfaction des besoins collectifs des habitants.
280
Interrogé sur la situation fiscale, au regard de l'impôt sur les sociétés, d'un office de tourisme
intercommunal transformé en établissement public industriel et commercial, le Ministre a apporté les précisions suivantes
(RM
André n° 24736 publiée au JO Sénat du 8 mars 2007 n° 24736 p,535).
"En application des articles 206-1 du CGI et 1654 du CGI, les EPIC sont assujettis à l'impôt sur les
sociétés lorsqu'ils se livrent à une exploitation ou à des opérations de caractère lucratif.
La nature lucrative ou non de leurs activités s'apprécie au regard des principes posés au
BOI-IS-CHAMP-10-50-10-20. Les conditions dans lesquelles les EPIC peuvent regrouper dans un secteur distinct leurs activités lucratives afin de limiter l'imposition à ce
seul secteur sont précisées au BOI-IS-CHAMP-10-50-20-10 au II.
Il est rappelé que s'agissant d'un établissement public, aucune condition tenant à la prépondérance
des activité non lucrative n'est posée. Si l'organisme exerce une activité lucrative avec des moyens d'exploitation communs à ceux affectés à l'activité non lucrative, ces moyens doivent être répartis
comme en matière de taxe professionnelle, Ainsi, la fraction rattachée au secteur lucratif est calculée au prorata du temps d'utilisation dans le cadre de l'activité lucrative ou selon une clé de
répartition estimée par le contribuable, sous sa propre responsabilité. En principe, un bilan fiscal de départ à la date du premier jour du premier exercice soumis aux impôts commerciaux est porté à
la connaissance de l'administration."
c. Situation des caisses de crédit municipal
1° Statut juridique
290
Les caisses de crédit municipal sont définies par
l'article L. 514-1 du code monétaire et financier comme des établissements publics communaux de crédit et d'aide sociale.
Elles ont notamment pour mission de combattre l'usure par l'octroi de prêts sur gages
corporels dont elles ont le monopole. Elles peuvent réaliser toutes opérations avec les établissements de crédit recevoir des fonds des personnes physiques et des personnes morales, mettre à la
disposition de ces personnes des moyens de paiement et réaliser avec elles des opérations connexes au sens de l'article L.
311-2 du code monétaire et financier.
En outre, elles peuvent être habilitées à exercer les activités suivantes ou l'une d'entre
elles :
- l'octroi de crédits aux personnes physiques ;
- l'octroi de crédits aux établissements publics locaux et aux associations régies par la
loi du 1er juillet 1901
relative au contrat d'association dont l'activité s'exerce dans la zone d'activité habituelle de la caisse et dont l'objet présente un intérêt social ou culturel.
Par ailleurs, elles peuvent, seules ou conjointement avec d'autres caisses, détenir des parts
sociales ou participer au capital de sociétés ainsi que créer des associations concourant respectivement au développement des activités qu'elles sont habilitées à exercer.
2° Régime fiscal
300
Sous le régime antérieur à l'entrée en vigueur de
l'article
52 de la loi n° 87-529 du 13 juillet 1987, les caisses de crédit municipal étaient considérées comme des établissements publics d'assistance et, à ce titre, exonérées de l'impôt sur les sociétés
par application du 5 de l'article 206 du CGI.
Les caisses de crédit municipal sont désormais, en vertu du 10 de l'article 206 du CGI,
assujetties à l'impôt sur les sociétés dans les conditions de droit commun.
2. Organismes publics à caractère industriel et commercial
310
Ces organismes se distinguent des établissements publics en ce sens qu'ils ne sont pas dotés
de la personnalité morale et n'ont pas de patrimoine distinct de celui des collectivités territoriales auxquelles ils se rattachent.
a. Organismes publics de l'État
320
Compte tenu des dispositions du 1 de
l'article 206 du CGI et du 2 de l'article 165 de
l'annexe IV au CGI, ils n'entrent dans le champ d'application de l'impôt sur les sociétés que s'ils bénéficient de l'autonomie financière.
330
En fait, aucun organisme ne remplit cette condition. En effet, selon l'énumération figurant au
2 de l'article 167 de l'annexe IV au CGI, sont considérés comme non dotés de l'autonomie financière aussi bien les
organismes dont la gestion n'est pas retracée dans un budget annexe (les manufactures nationales de Sèvres, des Gobelins, etc. ; arsenaux, poudreries et usines mécaniques de l'État) que ceux
effectuant des opérations donnant lieu à l'établissement d'un tel budget (la Monnaie de Paris par exemple).
340
Échappent également à l'impôt sur les sociétés, comme ne jouissant pas de l'autonomie
financière, les organismes publics d'État énumérés ci-dessous :
- organismes dont la gestion fait l'objet d'un compte spécial du Trésor et plus spécialement
d'un compte de commerce retraçant les opérations de caractère industriel ou commercial effectuées à titre accessoire par des services publics de l'État ;
- industries en régie de l'administration pénitentiaire.
b. Organismes publics départementaux ou communaux
350
À l'inverse de ce qui existe pour les organismes publics de l'État, tous les organismes
communaux considérés comme industriels et commerciaux et non dotés de la personnalité morale jouissent de l'autonomie financière
(code général des collectivités territoriales (CGCT), art. L. 2221-4).
360
L'article L. 2221-1 du CGCT dispose que doivent être regardées comme industrielles ou commerciales les
exploitations susceptibles d'être gérées par des entreprises privées :
- soit par application de la loi des 2-17 mars 1791 ;
- soit, en ce qui concerne l'exploitation de services publics communaux, en vertu de
contrats de concession ou d'affermage, à l'exception, toutefois, des régies organisées exclusivement dans un but d'hygiène ou d'assistance ne comportant que des recettes en atténuation de dépenses
(CGTC, art. L. 2221-9).
370
Toutefois, les régies de services publics créées par les régions et les ententes
inter-régionales, les départements et les ententes interdépartementales, les communes, les syndicats de communes et les syndicats mixtes constitués exclusivement de collectivités territoriales ou de
groupements de ces collectivités sont expressément exonérées d'impôt sur les sociétés (CGI, art. 207, 1-6°).
380
En revanche, demeurent imposables les régies se livrant aux activités non indispensables à
la satisfaction des besoins collectifs des habitants telles que :
- l'exploitation d'un casino, d'un domaine thermal (CE, 16 janvier 1956, RO, 28e vol., p.
16) ;
- la gestion d'un marché d'intérêt national ;
- la vente d'appareils de chauffage et de cuisine ;
- l'exploitation d'un théâtre (Réponse à M. Pommier, député, JO, déb. AN du 20 mars 1958,
p. 1735, n° 8737), d'une buvette (Réponse à M. Francis Le Basser, sénateur, JO, déb. Sénat du 2 octobre 1963, p. 2053, n° 3570).
390
De même, les régies communales et départementales dotées de la personnalité morale ou de
l'autonomie financière qui exploitent des services de remontées mécaniques sont soumises à l'impôt sur les sociétés.
En effet, conformément à la jurisprudence du Conseil d'État (arrêt du 16 janvier 1956),
l'exonération prévue au 6° du 1 de l'article 207 du CGI ne concerne que les régies personnalisées ou dotées de l'autonomie financière qui ont pour objet l'exécution d'un service indispensable à la
satisfaction des besoins collectifs des habitants des collectivités concernées.
Or, le service des remontées mécaniques présente un intérêt essentiellement économique et
financier pour la collectivité. Il ne peut être qualifié de service public.
400
La situation fiscale, au regard de l'impôt sur les sociétés, des régies communales de ports de
plaisance, a été précisé dans une réponse ministérielle Mourrut, JO 03/03/2009 p.2040 n° 18664 selon laquelle « selon les
dispositions combinées des articles 1654 du CGI et 165 de l'annexe IV au CGI, nonobstant toutes dispositions contraires, les organismes des communes ayant un caractère industriel ou commercial, s'ils
bénéficient de l'autonomie financière, doivent acquitter les impôts et taxes de toute nature auxquelles seraient assujetties les entreprises privées effectuant les mêmes opérations, à l'exception, en
ce qui concerne l'impôt sur les sociétés, des régies de services publics des communes qui en sont exonérées.
Or les régies communales de ports de plaisance sont considérées comme industrielles ou commerciales
en vertu de l'article L. 2221-1 du CGCT et par conséquent dotées de l'autonomie financière en vertu de l'article L. 2221-4 du CGCT.
En outre, leur activité étant susceptible de concurrencer une entreprise privée, ces régies sont
assujetties aux impôts commerciaux. S'agissant plus particulièrement de l'impôt sur les sociétés, le 1 de l'article 206 du CGI soumet notamment à cet impôt les organismes des communes se livrant à des
opérations de caractère lucratif.
Les critères de lucrativité sont dégagés par la jurisprudence du Conseil d'État et repris au
BOI-IS-CHAMP-10-50-10-20.
Dés lors, la régie doit être soumise à l'impôt sur les sociétés si elle exerce son activité dans des
conditions similaires à celle d'une entreprise du secteur lucratif.
Tel n'est pas le cas d'une activité menée par une collectivité locale qui permet une gestion du
service plus conforme à l'intérêt général que si elle était assurée par une entreprise du secteur concurrentiel, en particulier si le service offert satisfait un besoin non pris en compte par
l'initiative privée ou si des modalités particulières sont prévues pour les personnes en difficulté.
Enfin, conformément à la jurisprudence du Conseil d'État, l'exonération d'impôt sur les sociétés au
titre des régies de services publics prévu au 6° du 1 de l'article 207 du CGI ne s'applique qu'au titre de l'exécution d'un service public indispensable à la satisfaction des besoins collectifs de la
population.
Dés lors, si le service peut être exécuté par des prestataires privés dans le cadre d'un marché
concurrentiel, il n'y a pas lieu de considérer que le service rendu par la régie est indispensable à la satisfaction des usagers, dans ces conditions, l'exploitation en régie d'un port de plaisance
par une commune doit être considérée comme une activité soumise à l'impôt sur les sociétés et exclue du champ d'application de l'exonération prévue en faveur des régies de services publics (...).»
405
S'agissant des modalités de détermination du résultat imposable, lorsque la régie est dotée
de la personnalité morale, son patrimoine peut être distingué de celui de la commune. En conséquence, il convient de faire application des règles de droit commun tant en matière d'inscription à
l'actif ou au passif du bilan qu'en matière de comptabilisation des produits et charges.
Si la régie est dotée de la seule autonomie financière, elle n'existe juridiquement qu'à
travers la commune et seule cette dernière est fondée à détacher de son patrimoine les biens affectés au patrimoine fiscal de sa régie. Une telle affectation, constitutive d'une décision de gestion,
est matérialisée par l'inscription des éléments en cause au bilan fiscal de la régie.
Cette liberté d'inscription vaut notamment pour les immobilisations dont la commune est
juridiquement propriétaire et pour les dettes afférentes à l'activité de la régie dont la commune est juridiquement redevable.
L'actif net ainsi affecté figure dans la comptabilité de la régie à un compte de capital
(compte 1027: affectation).
Ces principes s'appliquent aux régies municipales de pompes funèbres.
c. Service extérieur des pompes funèbres
1° Statut juridique
a° Service extérieur des pompes funèbres
410
Le service extérieur des pompes funèbres est une mission de service public prévue à
l'article L. 2223-19 du CGCT, issu de la
loi n° 93-23 du 8 janvier
1993.
Il comprend :
- le transport des corps avant et après mise en bière ;
- l'organisation des obsèques ;
- les soins de conservation ;
- la fourniture des housses, des cercueils et de leurs accessoires intérieurs et extérieurs
ainsi que des urnes cinéraires ;
- la gestion et l'utilisation des chambres funéraires ;
- la fourniture des corbillards et des voitures de deuil ;
- la fourniture de personnel et des objets et prestations nécessaires aux obsèques,
inhumations, exhumations et crémations (fourniture et dépôt de l'urne, dispersion des cendres), à l'exception des plaques funéraires, emblèmes religieux, fleurs, travaux divers d'imprimerie et de la
marbrerie funéraire.
420
Cette mission de service public peut être assurée, sur habilitation préfectorale, par les
communes, directement ou par voie de gestion déléguée, mais également par toute autre entreprise ou association depuis le 10 janvier 1993, date d'entrée en vigueur de la
loi du 8 janvier 1993.
Cette loi a donc mis fin au monopole dont bénéficiaient les municipalités pour l'exercice de
ce service public.
430
Eu égard à l'origine de ses ressources, constituées par le prix acquitté par les familles
en paiement des prestations assurées, et aux modalités de son fonctionnement, marquées par la pluralité des intervenants publics ou privés, le Conseil d'État a précisé dans un avis du 19 décembre
1995, que ce service revêt désormais le caractère d'un service public industriel et commercial.
Toutefois, des dispositions transitoires prévues à
l'article L. 2223-44 du CGCT ont permis aux régies communales ou intercommunales existant au 9
janvier 1993 de conserver l'exclusivité de ce service jusqu'au 9 janvier 1998.
b° Activités annexes au service extérieur des pompes funèbres
440
Les communes peuvent, le cas échéant, réaliser les activités annexes suivantes qui ne
relèvent pas du service extérieur des pompes funèbres :
- la vente de fleurs ;
- des travaux divers d'imprimerie (enveloppes, faire-part de décès, annonces dans la presse)
;
- la construction, l'entretien et la vente de caveaux ;
- l'entretien et le nettoyage des sépultures et monuments funéraires.
c° Création et gestion d'un crématorium
450
Cette mission de service public comprend :
- la construction et l'entretien du crématorium ;
- l'ensemble des opérations liées à la crémation des personnes décédées de la réception du
corps à la remise de l'urne à la famille (opération de crémation, location des salons de recueillement et des salles de cérémonie) ;
- la crémation des restes des corps exhumés à la demande des communes après reprise de
concession ;
- l'incinération des pièces anatomiques humaines à la demande des établissements de santé.
Cette activité ne relève pas du service extérieur des pompes funèbres.
Les communes ou les établissements de coopération intercommunale sont seuls compétents pour
créer et gérer, directement ou par voie de gestion déléguée, sur habilitation préfectorale, les crématoriums.
d° Opérations de gestion et d'entretien des cimetières et opérations relevant de la police administrative
460
Opérations de gestion et d'entretien des cimetières :
ces opérations prévues au 14 ° de
l'article L. 2321-2 du CGCT et à
l'article L. 2223-1 du CGCT comprennent :
- la construction, la réfection ou l'entretien de la clôture du cimetière ;
- l'entretien de monuments funéraires menaçant ruine en cas de défaillance des propriétaires
;
- l'élagage des arbres et l'entretien de la voirie dans le cimetière ;
- les opérations d'exhumation des restes mortels dans des sépultures en terrain commun au
terme du délai de rotation, dans des concessions non renouvelées ou dans des concessions en état d'abandon ;
- la translation des restes mortels de sépultures d'un cimetière désaffecté vers un nouveau
cimetière ;
- la construction et la gestion de columbariums dans l'enceinte du cimetière ;
- l'aménagement et l'entretien du jardin du souvenir dans l'enceinte du cimetière ;
- la construction et l'entretien du dépositoire (dépôt des corps après mise en bière) ;
- la construction, l'entretien et la gestion du caveau provisoire pour les dépôts
temporaires ;
- la gestion des concessions de terrains et de cases de columbariums.
Ces opérations ne peuvent être exercées que par la commune ou un établissement public de
coopération intercommunale et ne peuvent pas être déléguées.
470
Opérations relevant d'une mission de police administrative :
ces opérations, qui relèvent de la compétence du maire, comprennent :
- la surveillance des opérations consécutives au décès
(CGCT, art. L. 2213-14) ;
- la police du cimetière (conservation du domaine public, ordre public et salubrité
publique) (CGCT, art. L. 2213-8) ;
- l'organisation des obsèques des personnes dépourvues de ressources suffisantes
(CGCT, art. L. 2223-27 et
CGCT, art. L. 2213-7 ) ;
- l'enlèvement des corps des personnes décédées sur la voie publique (CGCT, art. L. 2213-7)
;
- l'organisation des obsèques en cas de catastrophe (CGCT, art. L. 2213-7).
2° régime fiscal
480
En application du 1 de
l'article 206 du CGI, de l'article 1654 du CGI et de
l'article 165 de l'annexe IV au CGI, les organismes de l'État, des départements ou des communes ayant un caractère
industriel ou commercial entrent dans le champ d'application de l'impôt sur les sociétés de droit commun s'ils sont dotés de l'autonomie financière (cf. I §
50 ).
a° Les régies municipales de pompes funèbres gèrent un service public industriel et commercial
490
Le Conseil d'État a précisé dans un avis du 19 décembre 1995 que le service extérieur des
pompes funèbres revêt le caractère d'un service public industriel et commercial en raison de la fin du monopole communal.
b° Les régies municipales de pompes funèbres sont dotées de l'autonomie financière
500
Ainsi que cela a été précisé au I-C-2-b §
350, dès lors qu'ils sont gérés en régie par les communes ou les syndicats de communes, les services d'intérêts public à caractère industriel et commercial sont dotés de l'autonomie financière
(CGCT, art. L. 2221-1 à art. L. 2221-4).
La circonstance qu'une activité soit exploitée, dans les faits, en régie simple reste sans
incidence sur le principe de son assujettissement à l'impôt sur les sociétés, lorsque cette activité aurait dû être dotée de l'autonomie financière en application des dispositions du code général des
collectivités territoriales.
Ce principe comporte une exception, correspondant aux régies autorisées à conserver la forme
de régie simple sous laquelle elles ont été créées avant le 28 décembre 1926 (CGCT, art. L. 2221-8).
510
Sous réserve de cette exception, les régies municipales de pompes funèbres, qui doivent être
dotées de l'autonomie financière, sont donc passibles de l'impôt sur les sociétés dans les conditions de droit commun dès leur entrée dans le régime concurrentiel.
Cet assujettissement concerne indifféremment les régies dotées de la seule autonomie
financière (budget propre distinct de celui de la commune) ou de la personnalité morale et de l'autonomie financière.
c° L'exonération des régies de services publics (CGI, art 207, 1-6°) n'est pas applicable aux régies municipales de pompes
funèbres
520
Sur ce point, voir les précisions mentionnées au
BOI-IS-CHAMP-30-60 au I-B § 150 .
II. Organismes publics percevant des revenus patrimoniaux ne se rattachant pas à une activité lucrative
530
Conformément aux dispositions combinées du 5 de
l'article 206 du CGI et de l' article 219 bis du
CGI, les établissements publics -autres que les établissements scientifiques, d'enseignement et d'assistance- de même que les associations et autres organismes de droit privé non soumis à l'impôt
sur les sociétés en vertu d'une autre disposition sont, néanmoins, assujettis audit impôt, mais seulement pour certains revenus et à un taux réduit.
540
Il en résulte que les personnes morales -collectivités publiques et privées- autres que les
sociétés sont soumises à un régime d'imposition atténuée à l'impôt sur les sociétés dans la mesure où elles recueillent certains revenus fonciers, agricoles, mobiliers ou certains dividendes qui ne se
rattachent pas à une exploitation ou à des opérations de caractère lucratif.
550
S'agissant des organismes publics, il convient d'examiner successivement la situation des
collectivités publiques locales (régions, départements, communes, syndicats de communes) et celle des établissements publics sans caractère industriel ou commercial.
A. Collectivités publiques locales
560
En vertu du 6° du 1 de
l'article 207 du CGI, les régions et les ententes inter-régionales, les départements et les ententes interdépartementales, les
communes, les syndicats de communes et syndicats mixtes constitués exclusivement de collectivités territoriales ou de groupements de ces collectivités ainsi que leurs régies de services publics sont
exonérés de l'impôt sur les sociétés.
B. Établissements publics sans caractère industriel ou commercial
570
Entrent notamment dans le champ d'application du5 de
l'article 206 du CGI :
- la Caisse des dépôts et consignations ;
- les chambres d'agriculture ;
- les chambres des métiers et de l'artisanat ;
- l'Établissement national des produits de l'agriculture et de la mer (France AgriMer) ;
- la Caisse nationale d'épargne.
580
Par ailleurs, certains établissements publics à caractère administratif sont placés en
dehors du champ d'application de l'impôt sur les sociétés à taux réduit, ou bien bénéficient, en vertu de dispositions expresses, d'exonérations de l'impôt sur les sociétés.
590
Il en est ainsi notamment des établissements publics scientifiques, d'enseignement et
d'assistance, qui sont expressément exclus (CGI, art. 206, 5) du champ d'application de l'impôt sur les sociétés à taux réduit
applicable aux établissements publics administratifs.
Remarque : Les établissements publics de recherche et les établissements
publics d'enseignement supérieur, sont par ailleurs exonérés d'impôt sur les sociétés pour les revenus tirés des activités conduites dans le cadre des missions du service public de l'enseignement
supérieur et de la recherche définies aux articles L. 123-3 du code de l'éducation et L. 112-1 du code de la recherche (CGI, art.
207, 1-9°) (BOI-IS-CHAMP-50-10). | Bulletin officiel des finances publiques - impôts | BOI-IS-CHAMP-10-60 | https://bofip.impots.gouv.fr/bofip/824-PGP.html/identifiant=BOI-IS-CHAMP-10-60-20130304 | 2013-03-04 00:00:00 | 5d2f1d780882644dabe3a669440107059ddb4d2f87b924feac18e9d0e3d7fb2c | [
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] |
1
L'article 1461 du code
général des impôts (CGI) et l'article 1462 du CGI prévoient une exonération de cotisation foncière des entreprises (CFE)
pour certaines activités à caractère social.
I. Organismes d'habitations à loyer modéré
10
Le 2° de l'article 1461 du
CGI prévoit que sont exonérés de CFE les organismes d'habitations à loyer modéré (HLM) mentionnés à
l'article L. 411-2 du code de la construction et de l'habitation (CCH), à savoir :
- les offices publics de l'habitat ;
- les sociétés anonymes d'HLM ;
- les sociétés anonymes coopératives de production et les sociétés anonymes coopératives
d'intérêt collectif d'HLM ;
- les fondations d'HLM.
20
Pour être exonérés de CFE, ces organismes doivent être constitués et fonctionner conformément
aux dispositions législatives et réglementaires qui les régissent. L'exonération s'applique à toutes les activités exercées par l'organisme d'HLM dans le cadre de ces dispositions.
30
En application du 2° de
l'article 1461 du CGI sont également exonérées de CFE les sociétés de coordination entre organismes d'HLM mentionnées à
l'article L. 423-1-1 du CCH : sociétés anonymes soumises aux dispositions applicables aux sociétés
d'HLM, elles sont constituées entre organismes d'HLM et ont pour objet de favoriser la coopération entre ses membres dans le cadre de projets menés en commun.
40
De même sont exonérées les sociétés civiles immobilières (SCI) ayant pour objet la vente
d'immeubles mentionnées à l'article 239 ter du CGI et les groupements d'intérêt économique (GIE), régis par les
articles L. 251-1 et suivants du code de commerce, mentionnés à
l'article 239 quater du CGI, dès lors que ces structures satisfont à la double condition d'être constituées exclusivement
par des organismes d'HLM et d'exercer des activités identiques à celles de leurs membres.
L'identité de ces activités s'entend des activités qui seraient exercées par les organismes
d'HLM membres eux-mêmes, conformément à leur statut, en l'absence de création d'une structure commune.
Exemples : La réalisation d'immeubles d'habitation destinés à des accédants dont
les ressources n'excèdent pas certains plafonds peut aussi bien être opérée par des organismes d'HLM que par des SCI constituées entre eux
(CCH, art. L. 421-1, 10° et
CCH, art. L. 422-2, al. 8).
De même, les activités des GIE se rattachant à l'activité des organismes d'HLM qui en sont membres exclusifs et réalisées au profit de leurs seuls
membres sont des activités qui seraient réalisées par les organismes d'HLM eux-mêmes en l'absence de constitution d'un GIE.
II. Syndicats professionnels
50
Le 7° de l'article 1461
du CGI prévoit que sont exonérés de CFE les syndicats professionnels, quelle que soit leur forme juridique, et leurs unions pour leurs activités portant sur l'étude et la défense des droits et des
intérêts collectifs matériels ou moraux de leurs membres ou des personnes qu'ils représentent et à condition qu'ils fonctionnent conformément aux dispositions qui les régissent.
60
Pour les syndicats professionnels agricoles, l’exonération prévue au 7° de
l’article 1461 du CGI se cumule avec celle prévue au 3° du I de
l’article 1451 du CGI.
Ainsi, si leurs opérations ne portent que sur des produits ou instruments nécessaires aux
exploitations agricoles elles-mêmes (cas, par exemple, de la vente d'engrais dans un magasin ouvert aux adhérents), ils sont exonérés de CFE en vertu du 3° du I de l’article 1451 du CGI.
S'ils réalisent d’autres activités lucratives -comme, par exemple, la vente de denrées ou
produits à l'usage des personnes, la fourniture de renseignements juridiques et fiscaux aux adhérents ou la tenue de la comptabilité de ces derniers-, ils ne peuvent bénéficier de l’exonération de CFE
prévue au 3° du I de l’article 1451 du CGI.
Cependant, l’ensemble de leurs activités d’étude et de défense des droits et des intérêts
collectifs matériels ou moraux de leurs membres ou des personnes qu’ils représentent est exonéré de CFE en vertu du 7° de l’article 1461 du CGI, s’ils fonctionnent conformément aux dispositions qui
les régissent.
Seules leurs autres activités lucratives sont alors imposables à la CFE (sous réserve du
bénéfice de la franchise prévue au 1 bis de l'article 206 du CGI et au II de
l'article 1447 du CGI).
III. Organismes divers
70
Sont exonérés de la CFE les organismes suivants.
A. Sociétés de bains-douches et sociétés de jardins ouvriers
80
Il est admis que bénéficient de l'exonération prévue au 4° de
l'article 1461 du CGI toutes les associations de jardins ouvriers qui ont pour but de rechercher, d'aménager et de répartir
des terrains afin que leurs attributaires puissent les cultiver personnellement en vue de subvenir aux besoins de leur famille, dans les conditions fixées à
l'article L. 561-1 du code rural et de la pêche maritime.
B. Organismes de jardins familiaux
90
Le 5° de l'article 1461
du CGI exonère de CFE les associations ou sociétés qui ont pour but de grouper les exploitants de jardins familiaux afin de faciliter l'exploitation et le développement de ces derniers.
L'exonération s'applique lorsque leur activité, considérée dans son ensemble, s'exerce dans des conditions telles qu'elle peut être tenue pour désintéressée.
C. Action logement
100
Conformément au 6° de
l'article 1461 du CGI sont exonérées de CFE l'association mentionnée à
l'article L. 313-18 du CCH (Action Logement Groupe) et les sociétés mentionnées à
l'article L. 313-19 du CCH (Action Logement Services) et à
l'article L. 313-20 du CCH (Action Logement Immobilier) au titre des activités relevant des opérations
énumérées au 14° du 1 de l'article 207 du CGI.
D. Associations et groupements comptant parmi leurs membres une fédération ou une institution de retraite complémentaire
110
L'exonération de CFE prévue au 8° de
l'article 1461 du CGI concerne :
- les associations régies par la
loi du 1er
juillet 1901 relative au contrat d'association, constituées conformément à l'accord du 25 avril 1996 portant dispositions communes à l'AGIRC et à l'ARRCO ;
- les associations et GIE contrôlés par ces associations et comptant parmi leurs membres soit
au moins une fédération ou institution de retraite complémentaire régie par le titre II du livre IX du code de la sécurité sociale
(CSS, art. L. 921-1 et suivants), soit au moins une association ou un GIE comptant parmi ses membres au moins une telle
fédération ou institution, pour les seules opérations de gestion et d'administration réalisées pour le compte de leurs membres qui ne sont pas dans le champ d'application de la CFE en application du I
de l'article 1447 du CGI.
E. Groupements d'emprunts de sinistrés
120
Les groupements d'emprunts de sinistrés exonérés de CFE en application du 1° de
l'article 1462 du CGI ont été constitués en application des dispositions des articles 44 à 49 de la
loi n° 47-580 du 30 mars 1947. La plupart de ces groupements créés après la guerre pour faciliter
la reconstruction ont été dissous depuis. | Bulletin officiel des finances publiques - impôts | BOI-IF-CFE-10-30-10-80 | https://bofip.impots.gouv.fr/bofip/810-PGP.html/identifiant=BOI-IF-CFE-10-30-10-80-20170705 | 2017-07-05 00:00:00 | e68d627a1fe21ec89bb8a9db38bbfa9da0f2361a33a0d9c88b3ac7a60198697a | [
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1
Une convention en vue d'éviter les doubles impositions en matière d'impôts sur le revenu et sur
la fortune a été signée le 20 juin 1975 à Varsovie entre le gouvernement de la République française et le gouvernement de la République populaire de Pologne.
La
loi n° 76-580 du 2 juillet 1976 (J.O du 3 juillet 1976,
p. 4019) a autorisé l'approbation de cette convention du côté français qui a été publiée par
décret n° 76-1075 du 24 novembre 1976 (J.O du 1er
décembre 1976, p. 6888 s.)
La convention est entrée en vigueur le 12 septembre 1976.
L'article 29 de la convention prévoit que les stipulations qu'elle comporte s'appliquent :
- en ce qui concerne les impôts perçus par voie de retenue à la source, aux sommes mises en
paiement à compter du 1er janvier 1974 ;
- en ce qui concerne les autres impôts sur le revenu, aux revenus réalisés pendant l'année 1974
ou afférents aux exercices comptables clos au cours de cette année.
I. Dividendes, intérêts et redevances. Mesures d'application immédiates
10
Le paragraphe 5 de l'article 25 de la convention prévoit que les autorités compétentes des deux
États régleront d'un commun accord les modalités d'application de la convention, notamment les formalités à accomplir par les résidents d'un État contractant pour obtenir, dans l'autre État
contractant, les réductions ou les exonérations d'impôts sur les revenus visés aux articles 10 (dividendes), 11 (intérêts) et 12 de la convention (redevances), provenant de cet autre État.
A cet égard, il est précisé qu'en vertu de ces dispositions :
- les dividendes de source française versés à des résidents de Pologne sont passibles en
France de la retenue à la source au taux de 15 % dans le cas général, ce taux étant ramené à 5 % en faveur des sociétés polonaises qui disposent directement de 10 % au moins du capital de la société
française distributrice (art. 10-2 a et b) ;
- les intérêts versés de source française à des résidents de la Pologne sont exonérés en
France, notamment de la retenue à la source prévue à
l'article 119 bis-1 du code général des impôts
(art. 11-1);
- les redevances de source française, telles qu'elles sont définies à l'article 12-4 de la
convention, versées à des résidents de Pologne, sont passibles de la retenue au taux de 10 % de leur montant brut, à l'exception des redevances provenant de droits d'auteurs sur des œuvres
littéraires, artistiques ou scientifiques qui sont exonérées de tout prélèvement fiscal à la source en France (art. 12-2 et 3 de la convention).
Ces réductions et exonérations sont subordonnées à la justification de la qualité de résident
de Pologne du bénéficiaire des revenus. | Bulletin officiel des finances publiques - impôts | BOI-INT-CVB-POL | https://bofip.impots.gouv.fr/bofip/958-PGP.html/identifiant=BOI-INT-CVB-POL-20120912 | 2012-09-12 00:00:00 | 485badc0116f008baba7cbbfc55cc9529e874c0c0e855bb15c0647088eeaf15b | [
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] |
1
La présente section expose le régime fiscal en matière de TVA des services fournis à la presse.
I. Services fournis par les agences de presse
6
A. Définition des agences de presse
10
Les organismes qui constituent des agences de presse au sens de
l'ordonnance n° 45-2646 du 2
novembre 1945 modifiée figurent sur une liste établie par la «section agences» de la commission paritaire des publications et agences de presse.
Cette liste est périodiquement complétée ou modifiée par des arrêtés interministériels publiés
au Journal officiel.
Les arrêtés précisent la date à partir de laquelle chaque organisme cité se voit reconnaître ou
retirer la qualité d'agence de presse.
B. Opérations réalisées par les agences de presse
20
Les agences de presse bénéficient du taux réduit de la TVA prévu à
l'article 298 octies du CGI, pour l'ensemble de leurs fournitures d'éléments d'information, c'est-à-dire :
- pour les bulletins, articles, reportages, photographies, dessins et tous autres éléments de
rédaction, quel qu'en soit le destinataire ;
- pour les transmissions de messages de presse et d'informations relatifs à tous les domaines de
l'actualité et assurés, au bénéfice de toute personne, par téléphone, téléscripteurs, bulletins, lettres ou documents quelconques.
C. Situation des entreprises nouvelles
30
Les entreprises nouvelles, y compris celles qui sont en cours d'agrément auprès de la «section
agences» de la commission paritaire des publications et agences de presse, doivent, d'une manière générale, acquitter la TVA au taux normal, sauf si la transaction porte sur la cession de droits
patrimoniaux reconnus par la loi aux auteurs des œuvres de l'esprit et aux artistes-interprètes ; dans cette situation, le taux réduit s'applique en vertu des dispositions de
l'article 279-g du code général des impôts (CGI). Mais si elles obtiennent leur inscription sur la liste des agences de presse,
ces entreprises peuvent demander la restitution des sommes qu'elles ont indûment versées depuis la date d'effet de l'arrêté d'agrément, à condition, par ailleurs, d'adresser à leurs clients une
facture rectificative. Cette facture entraînera évidemment chez les clients une régularisation des déductions dans les conditions habituelles.
II. Opérations réalisées par le secteur de l'imprimerie
A. Travaux de composition et d'impression relevant du taux réduit
40
Le taux réduit de la TVA s'applique, en vertu de
l'article 298 octies du CGI, aux travaux de composition et d'impression des écrits périodiques, terme qui recouvre
l'ensemble des publications périodiques, qu'elles aient ou non obtenu un certificat d'inscription en commission paritaire des publications et agences de presse.
Est considérée comme publication périodique au sens de la
loi du 29 juillet 1881
modifiée, toute publication éditée à des intervalles plus ou moins éloignés, même irréguliers, dont la succession est prévue comme indéfinie
(Rép. Masson, AN 21 novembre 1994, p. 5765, n° 16750).
1. Travaux réalisés selon des techniques traditionnelles
50
Par travaux de composition et d'impression, on entend l'ensemble des travaux exécutés dans le
cadre des activités graphiques de clicherie et de photogravure.
Les travaux de composition sont les travaux préliminaires à l'impression qui sont réalisés
dans le cadre normal des activités graphiques de photogravure et de clicherie ; travaux de composition manuelle, de composition mécanique, de composition photographique ou de composition
planographique qui se matérialisent par la fourniture des clichés d'imprimerie et épreuves photographiques constituant l'accessoire de ces clichés, ou aboutissent à la réalisation des «formes
imprimantes» utilisées dans le procédé d'impression en offset (cf.
CE, arrêt du 10 décembre 1975, n° 93912,
affaire Société Victor Michel). Au titre de ces travaux de composition, il n'y a pas lieu d'établir de distinction fiscale entre «les clichés d'information» et les «clichés de publicité» pour
insertion dans des écrits périodiques.
Les opérations de fabrication de clichés d'imprimerie, dits «typons», concourent à la
production d'un bien intermédiaire nécessaire à l'imprimerie, c'est-à-dire à la livraison d'un bien meuble corporel, taxable à la TVA lors de sa délivrance.
60
Les travaux d'impression proprement dits constituent le stade final de la mise en œuvre des
différents procédés d'imprimerie (typographie, héliographie, taille-douce, offset et procédés intermédiaires ou dérivés).
70
Les opérations qui constituent le prolongement normal des travaux d'impression, opération de
brochage et de massicotage (cette dernière opération étant également désignée sous le terme de calibrage ou de mise à dimensions), suivent le même régime que les travaux d'impression proprement dits
et sont donc également soumises au taux réduit.
2. Travaux réalisés selon des techniques informatiques modernes
a. Travaux concernés
1° Travaux de composition
80
Les techniques informatiques de conception et de réalisation des publications ne permettent
plus de distinguer nettement les travaux de composition des autres opérations qui se situent en amont, tels que par exemple les travaux des maquettistes.
Aussi, est-il admis, pour tenir compte de l'évolution des techniques de publication, que soit
assimilée à des travaux de composition la mise au point de la maquette de la publication. Tel est le cas de la saisie et de la mise en page d'un texte et des photographies, dessins ou graphiques
illustrant ce texte sur un support informatique et se matérialisant par la remise d'une disquette, ou d'un support équivalent, au photograveur pour impression.
2° Travaux d'impression
90
Les travaux d'impression s'entendent des travaux qui constituent le stade final de la mise en
œuvre des différents procédés d'imprimerie. Ils couvrent également la livraison des matériaux nécessaires à ces travaux (papier, encre), pour autant que la fourniture de ces derniers ne soit pas
mentionnée distinctement sur la facture de travaux d'impression.
Le taux réduit s'applique également aux opérations qui constituent le prolongement normal des
travaux d'impression tel que les opérations de brochage ou de massicotage.
b. Conditions d'application du taux réduit de la TVA à ces travaux
100
L'application du taux réduit de la TVA
(art. 298 octies du CGI) aux travaux de composition et d'impression des publications périodiques est subordonnée à deux
conditions.
1° Ces travaux doivent porter sur des écrits périodiques
110
Le terme «écrits périodiques» recouvre l'ensemble des publications périodiques, qu'elles aient
ou non obtenu un certificat d'inscription sur les registres de la Commission paritaire des publications et agences de presse.
Est considérée comme publication périodique, toute publication éditée à des intervalles plus
ou moins réguliers à condition que la succession des numéros soit présentée par l'éditeur comme indéfinie dans le temps, quels que soient la durée probable, la régularité et le délai de parution entre
les numéros (quotidien, hebdomadaire, mensuel, trimestriel,etc.) (cf. TVA-SECT-40-10-10-II-A-3-b).
2° L'éditeur doit assurer la responsabilité éditoriale de l'écrit périodique
120
L'application du taux réduit prévue à
l'article 298 octies du CGI est subordonnée à la condition que les travaux de composition et d'impression soient
effectués dans le cadre d'une publication dont l'éditeur assure pleinement la responsabilité éditoriale.
La participation de l'éditeur à la conception de la publication résulte généralement de la
rédaction par ses soins de tout ou partie de son contenu. Il n'est cependant pas exigé que l'éditeur assure lui-même la rédaction si d'autres éléments attestent de son engagement dans la conception de
l'écrit périodique.
Tel est le cas lorsque l'éditeur délivre, par exemple, un «bon à tirer» qui traduit son accord
sur le travail réalisé par le prestataire.
B. Opérations relevant du taux normal
1. Biens et services annexes aux travaux d'impression et de composition
130
En revanche le taux normal s'applique :
- aux matières premières, aux surfaces sensibles et aux matériels (en particulier les «flans
de clicherie») utilisés pour la fabrication des clichés d'imprimerie ;
- aux prestations de services se situant au stade antérieur aux travaux de composition
proprement dits. Tel est le cas, par exemple, des opérations réalisées par divers professionnels ne relevant pas du secteur des activités graphiques de photogravure ou de clicherie ;
- aux agences fournissant des mannequins ou modèles qui posent pour des photographies insérées
dans des publications ;
- au dessinateur chargé de tracer sur le papier une maquette provisoire ;
- au maquettiste qui, pour fabriquer la «maquette», assemble et colle sur un carton les
photos, dessins et textes ;
- au photographe qui tire la photo de la maquette ; cette photographie étant ensuite transmise
au photograveur qui confectionne le cliché.
140
Par ailleurs, il est rappelé que les travaux de composition et d'impression des livres
bénéficient également du taux réduit de la TVA en vertu de l'article 278 bis-6° du CGI (cf.
BOI-TVA-LIQ-30-10-40-IV-A-3).
150
Demeurent donc finalement exclus du bénéfice du taux réduit de la TVA prévu à
l'article 298 octies du CGI les seuls travaux de composition et d'impression :
-des ouvrages ne répondant pas à la définition fiscale du livre (annuaires, guides,
indicateurs, etc.) ;
- des périodiques, livres ou ouvrages visées à
l'article 279 bis-1° du CGI qui ont fait l'objet d'au moins deux des interdictions prévues par
l'article 14 de la loi n°
49-956 du 16 juillet 1949 modifiée et sont, dès lors, soumis au taux normal de la TVA ;
- des produits qui ne sont ni des écrits périodiques ni des ouvrages de librairie : tracts,
affiches (y compris les affichettes que certains éditeurs font apposer dans les lieux de vente ou les lieux publics pour faire de la publicité en faveur de leur publication de presse), documents et
ouvrages publicitaires, formulaires et imprimés similaires utilisés pour des obligations ou des emplois de caractère administratif ou professionnel.
2. Cas particulier des matériaux nécessaires aux travaux d'impression
160
Le taux normal s'applique également aux livraisons de matériaux nécessaires aux travaux
d'impression (papier, encre) lorsque leur fourniture est facturée distinctement des travaux d'impression proprement dits.
170
Toutefois, le taux réduit trouve à s'appliquer au papier facturé séparément de ses travaux
d'impression par l'imprimeur lorsque la facturation du dit matériau est indissociable des travaux d'impression qu'il a réalisé :
RES n° 2003/76
OBJET : Taxe sur la valeur ajoutée (TVA). Taux applicable aux travaux
d'impression comprenant la fourniture du papier.
Les Sociétés X et Y ont fait l'objet d'une vérification de comptabilité à l'issue de laquelle, le
service a remis partiellement en cause le taux réduit appliqué aux travaux d'impression de la revue mensuelle " Vies de famille " éditée par la Caisse d'allocations familiales de la Moselle au motif
que le papier fourni par ces entreprises faisait l'objet d'une facturation distincte.
Cette affaire appelle les observations suivantes.
I - Les rappels résultent d'une application stricte des dispositions du
BOI-TVA-LIQ-30-10-40-IV-A-3.
1. L'article 298
octies du CGI soumet au taux réduit de la TVA les travaux de composition et d'impression des écrits périodiques.
Aux termes du BOI-TVA-LIQ-30-10-40, qui apporte des précisions sur les
conditions d'application de ces dispositions, les matériaux nécessaires aux travaux d'impression (papier, encre...) demeurent soumis au taux normal lorsque leur fourniture est facturée distinctement
des travaux proprement dits.
2. Au cas particulier, les factures délivrées à leurs clients par les sociétés vérifiées, font
apparaître distinctement, comme l'exige d'ailleurs la réglementation des marchés publics, les différents éléments facturés et notamment le papier.
Eu égard aux dispositions du BOI-TVA-LIQ-30-10-40-IV-A-3, les rappels notifiés
par le service sont donc fondés.
II - Une lecture plus souple de ces principes parait souhaitable au cas particulier.
D'une manière générale, si elle est susceptible d'avoir une incidence sur la qualification de
l'opération au regard des règles d'exigibilité de la taxe (livraison de biens ou prestation de services), la fourniture par l'imprimeur du papier nécessaire à son intervention (Ce qui est le cas le
plus fréquent), ne fait pas perdre à cette opération son caractère global de travaux d'impression au sens de l'article déjà cité.
Cette analyse traditionnelle, conforme au raisonnement finaliste que met en œuvre la Cour de
justice des communautés européennes en ce qui concerne plus particulièrement la qualification de certaines prestations complexes, conduit, lorsqu'ils portent sur des livres ou des périodiques, à
soumettre ces travaux au taux réduit de la TVA dans leur totalité, y compris les matériaux utilisés.
Dans ces conditions, il est possible de considérer que lorsque le papier est fourni et utilisé
par le prestataire qui réalise l'impression, le taux réduit s'applique à ce matériau alors même que, pour tenir compte notamment des exigences de la réglementation des marchés publics, il apparaît
distinctement sur la facture d'ensemble délivrée au client au titre des travaux d'impression dont il est alors indissociable.
En revanche, demeure soumise au taux normal la simple fourniture de papier facturée de manière
isolée ou par un fournisseur différent de celui qui réalise les travaux d'impression.
Cette solution s'applique bien entendu aux autres matériaux.
180
Enfin, il est rappelé que lorsqu'une opération comprend des biens et services soumis à des
taux de TVA différents, chaque bien ou service doit être facturé au taux qui lui est propre. A défaut, le taux le plus élevé s'applique à la totalité des sommes facturées.
C. Compositions d'imprimerie
190
Il convient de se reporter au
BOI-TVA-BASE-10-20-30-E.
D. Déchets d'imprimerie
200
Conformément aux dispositions de
l'article 283-2 sexies du CGI, la TVA collectée afférente aux livraisons et prestations de façon portant sur les déchets
d'imprimerie (déchets de bobine, chutes de massicot, etc.) est acquittée par le destinataire ou le preneur qui dispose d'un numéro d'identification à la taxe sur la valeur ajoutée en France.
III. Services de livraison des publications de presse
A. Opérations réalisées par les sociétés et les agents de la vente
210
L'article 298
undecies du CGI a instauré en faveur des opérations d'entremise accomplies par l'ensemble du réseau particulier de distribution des écrits périodiques une dispense du paiement de la TVA. En
contrepartie, les éditeurs des périodiques ainsi diffusés acquittent la TVA sur le prix de vente au public.
1. Définition des intermédiaires de distribution des écrits périodiques
220
Font partie des intermédiaires intervenant dans le réseau particulier de distribution des
écrits périodiques, non seulement les sociétés de messagerie de presse régies par la
loi n° 47-585 du 2 avril
1947, mais aussi, en règle générale, les différentes catégories de personnes désignées dans la profession sous le terme technique d' «agents de la vente». Il s'agit pratiquement :
- des dépositaires centraux, parmi lesquels certains vendent directement au public (ces
dépositaires centraux sont approvisionnés soit par l'intermédiaire d'une société de messagerie de presse, soit directement par un éditeur) ;
- des sous-dépositaires (approvisionnés par un dépositaire central) ; marchands en boutique,
en kiosque, en terrasse ;
- des personnes vendant «en ambulance» (encore appelés vendeurs-colporteurs ou colporteurs).
Toutes ces personnes assurent donc la vente au numéro des écrits périodiques, mais leur
activité comporte des particularités par suite, soit des usages de la profession, soit des dispositions prévues par la
loi
n° 47-585
du 2 avril 1947,
relative au groupage et à la distribution des journaux et publications périodiques. D'une façon générale, les éditeurs, sans se dessaisir de la propriété des exemplaires, confient aux agents de la
vente le soin de proposer et de vendre au public les publications périodiques.
2. Condition d'octroi des avantages fiscaux
230
Les dépositaires et marchands qui vendent ainsi, en qualité d'intermédiaire, sont dispensés
d'acquitter la TVA pour ces opérations d'entremise à condition qu'en pratique :
- ils justifient de leur qualité de mandataire régulièrement inscrits au Conseil supérieur des
messageries de presse ;
- ils ne facturent pas la TVA, les éditeurs acquittant, de leur côté, cette taxe sur le prix
de vente au public ;
- leur rémunération leur soit allouée pour des écrits périodiques au sens de la
loi du 29 juillet 1881.
En ce qui concerne la première condition, il est précisé que la justification en cause peut
être fournie :
- soit par le contrat écrit de commission liant les agents de la vente aux sociétés de
messagerie de presse ou aux éditeurs ;
- soit par une simple attestation du Conseil supérieur des messageries de presse certifiant
que les conditions habituelles du mandat sont remplies, c'est-à-dire que l'agent de la vente :
n'encourt pas de responsabilités incompatibles avec la qualité de simple intermédiaire,
ne bénéficie d'aucun autre profit que la commission préalablement fixée,
n'est jamais propriétaire des publications diffusées,
comptabilise distinctement les opérations réalisées en tant que mandataire et rend compte périodiquement des opérations
réalisées pour le compte du commettant. A cet égard, il est admis que les bordereaux analysant les ventes effectuées et les invendus restitués constituent le compte rendu normal de l'exécution de la
mission.
240
L'incidence des dispositions concernant les produits de presse composites exposées au
BOI-TVA-SECT-40-10-10-II-A-4-d sur la dispense de paiement de la TVA des intermédiaires de presse a donné lieu à la solution suivante :
RES n° 2006/5
OBJET : Taxe sur la valeur ajoutée (TVA).
Article 298 undecies du code général des impôts (CGI). Dispense du paiement de la TVA des intermédiaires de presse.
Incidences des dispositions relatives aux produits de presse composites.
REFERENCE : Sa demande de solution n° 1118/04 du 8 décembre 2004.
Monsieur le Directeur a appelé l'attention sur les interrogations du groupe de presse Sud Ouest
concernant l'incidence du BOI-TVA-SECT-40-10-10-II-A-4-d relatif aux conditions d'imposition des produits de presse composites sur la dispense de paiement de la TVA prévue à
l'article 298 undecies du CGI.
1 - Cet article prévoit que les opérations d'entremise accomplies par des personnes justifiant
de la qualité de mandataire régulièrement inscrit au conseil supérieur des messageries de presse (CSMP) ne donnent pas lieu au paiement de la TVA lorsqu'elles concernent des écrits périodiques au sens
de la loi du 29 juillet 1881. Les éditeurs des périodiques ainsi diffusés acquittent la taxe sur le prix de vente total au public comprenant la commission de l'intermédiaire.
2 - Le BOI-TVA-SECT-40-10-10- II-A-4-d-2° prévoit que, lorsque des produits de
presse comportent des publications imprimées assorties, pour un prix global et forfaitaire, de « plus produits » (exemples : DVD, CD, CD-ROM, etc) constituant une composante intrinsèque de l'offre,
ces derniers sont imposés séparément au taux qui leur est propre.
La nature de ces produits s'apprécie en fonction de leur valeur et de leur fréquence au regard
de la périodicité de la publication qu'ils accompagnent.
3 - Les opérations d'entremises portant sur les « plus-produits » constituant une composante
intrinsèque de l'offre n'entrent donc pas, en principe, dans le champ d'application de l'article 298 undecies du
CGI. Dès lors, la TVA due au titre de la partie de la commission correspondant à ces produits devrait être
acquittée par le mandataire dans les conditions de droit commun de l'article 256-V du CGI.
4 - Toutefois, dans ces situations, l'intermédiaire de presse ne serait le plus souvent pas en
mesure de ventiler sa commission entre la partie concernant la publication elle même et celle relative au «plus-produit», seul l'éditeur disposant des données relatives à la ventilation du prix de
vente au public.
Par ailleurs, le mandataire ne perçoit pas systématiquement de commission supplémentaire
puisque sa rémunération, constituée par un pourcentage du prix de vente public, ne varie pas quand la publication est accompagnée d'un « plus-produit » à prix inchangé.
Il est donc admis à titre pratique que la circonstance que les publications de presse dans la
vente desquelles l'intermédiaire s'entremet soient assorties d'un « plus-produit » constituant une composante intrinsèque de l'offre au sens du BOI-TVA-SECT-40-10-10- II-A-4-d-2°
demeure sans incidence sur l'application des dispositions de l'article 298 undecies du
CGI. Dans cette situation l'éditeur demeure redevable de la TVA sur la totalité du prix de vente au public.
5 - En revanche, dans les cas, relativement rares, où le «plus-produit» constitue l'essentiel
de l'offre (cf. BOI-TVA-SECT-40-10-10- II-A-4-d-2°), la commission perçue par le mandataire doit être soumise à la TVA dans les conditions de droit commun, c'est-à-dire acquittée par
le mandataire au taux qui lui est propre.
En effet, dans ce cas, la rémunération du mandataire n'est pas perçue en contrepartie de la
diffusion de publications périodiques, mais à raison de la diffusion, bien que dans le cadre du même réseau, de produits qui ne sont pas des écrits périodiques.
La réponse de la Direction départementale ou Régionale des Finances Publiques pourrait se
borner à indiquer à l'intervenant les règles d'imposition qui précèdent sans reprendre l'ensemble des autres éléments de la note, destinés à la seule information du service.
3. Droit à déduction de la TVA
250
L'article 298
undecies du CGI prévoit que les opérations exonérées en vertu de cet article sont, pour le calcul des droits à déduction, considérées comme ayant été taxées.
Les opérations d'entremise réalisées dans les conditions définies au
III-A § 210 à 240 échappent à l'ensemble des dispositions relatives aux opérations non imposables en matière de droits à déduction, notamment, les
recettes correspondant à ces opérations doivent être inscrites aux deux termes du rapport correspondant au coefficient de taxation des entreprises concernées, lorsqu'il est déterminé de manière
forfaitaire.
B. Opérations réalisées par les agences d'abonnement ou assimilées
1. Opérations d'entremise portant sur des abonnements à des publications périodiques françaises
260
L'ensemble des opérations portant sur les publications périodiques sont soumises à la TVA.
Les personnes qui interviennent comme commissionnaires dans la souscription d'abonnements à
des publications inscrites sur les registres de la commission paritaire (cf. BOI-TVA-SECT-40-10-10) et qui ne sont pas inscrites au Conseil supérieur des messageries de
presse (cf. III-A-2) acquittent la taxe au taux applicable aux publications considérées.
Les ventes et les commissions se rapportant à toute publication remplissant les conditions
prévues aux articles articles 72 et 73 de
l'annexe III du CGI sont soumises au taux particulier exposé au BOI-TVA-SECT-40-10-30-III.
Remarque : les intermédiaires agissant en leur nom propre sont réputés livrer
eux-mêmes le bien ou rendre eux-mêmes le service, et la base d'imposition de l'opération de l'intermédiaire est égale au montant total de l'opération (elle correspond au prix acquitté par le tiers ou
le commettant, commission comprise). Par contre, la base d'imposition des services rendus par les intermédiaires agissant au nom d'autrui est constituée par toutes les sommes reçues en contrepartie de
l’opération d'entremise (cf. BOI-TVA-BASE-10-10).
2. Opérations d'entremise en matière d'abonnement à des publications périodiques étrangères
270
Certaines entreprises spécialisées agissent en qualité d'intermédiaire pour le compte de
personnes résidant en France qui désirent s'abonner à des publications périodiques étrangères.
Il est admis que ces entreprises bénéficient pour leur rémunération(cf remarque exposée au
III-B-1) du régime prévu par l'article 298 septies du CGI dans la mesure où les publications périodiques
introduites en France à la suite de leur entremise, ont recueilli l'agrément du secrétariat de la commission paritaire des publications et agences de presse.
Les entreprises en question déposent auprès du secrétariat de la commission paritaire une
liste établie en double exemplaire des publications importées à la suite d'un abonnement souscrit par un intermédiaire et susceptibles de bénéficier du régime fiscal de la presse. Les listes
présentées sur microfiches doivent porter des mentions lisibles à l'œil nu : date d'établissement et références numériques et/ou alphabétiques.
Après contrôle des titres des publications et des éléments d'identification, le secrétariat
de la commission matérialise son agrément éventuel en renvoyant aux entreprises un exemplaire de la liste revêtu d'un cachet officiel ou en adressant une notification faisant suite à la réception des
microfiches identifiées à l'aide de leurs date et références numériques et/ou alphabétiques. Cette liste ou notification doit être conservée à l'appui de la comptabilité des entreprises aux fins de
justification lors d'un contrôle.
C. Opérations de routage
280
Il s'agit de différentes prestations de service qui sont rendues par des entreprises
spécialisées dans la préparation et la réalisation des expéditions de périodiques vendus par abonnement.
Ces services sont passibles du taux normal.
A titre indicatif, il est précisé que les services de routage consistent en :
- des opérations de constitution de fichiers (sur cartes ou magnétiques) utilisés pour
l'envoi des publications ;
- des opérations de magasinage ;
- des opérations de mise sous bande ou tout autre conditionnement ;
- l'indication des destinataires ;
- le groupage par destination ;
- l'ensemble des transports d'approche, c'est-à-dire les transports effectués, d'une part,
entre l'imprimerie ou la maison d'édition et les locaux où sont préparées les expéditions, d'autre part, entre ces locaux et les lieux de prise en charge des publications pour acheminement vers les
destinataires.
D. Opérations d'acheminement des publications périodiques par les entrepreneurs de transports
290
Cet acheminement est soumis à la TVA dans les conditions de droit commun et est passible du
taux normal. | Bulletin officiel des finances publiques - impôts | BOI-TVA-SECT-40-20-20 | https://bofip.impots.gouv.fr/bofip/994-PGP.html/identifiant=BOI-TVA-SECT-40-20-20-20120912 | 2012-09-12 00:00:00 | 998a29ebaab24def4434505e009c63c076a5c30b6f60b6ea22fc4a5a82c0c905 | [
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] |
1
Le K du II de
l'article
60 de la loi n° 2016-1917 du 29 décembre 2016 de finances pour 2017, modifié par
l’ordonnance n° 2017-1390 du 22 septembre 2017 relative au décalage d’un an de l’entrée en
vigueur du prélèvement à la source de l’impôt sur le revenu, aménage les règles de déduction des charges foncières pour la détermination du revenu net foncier imposable des années 2018 et 2019.
Ces modalités spécifiques de déduction s'appliquent différemment en fonction de la nature « récurrente » ou « pilotable » des charges concernées.
Pour plus de précisions sur les modalités dérogatoires de déduction des charges foncières, il
convient de se reporter au BOI-IR-PAS-50-20-10.
10
Par ailleurs, en application du 1° ter du II de
l'article 156 du code général des impôts (CGI), les charges foncières afférentes aux monuments historiques et assimilés, dont
les propriétaires se réservent en totalité ou en partie la jouissance (immeubles ne procurant aucune recette ou procurant des recettes tout en étant en partie occupés par leurs propriétaires), peuvent
être admises en déduction du revenu global sous certaines conditions et limites.
Pour plus de précisions sur le régime de déduction du revenu global des charges foncières,
s'agissant des monuments historiques et assimilés, il convient de se reporter au BOI-RFPI-SPEC-30-20-20 (immeuble ne procurant aucune recette imposable) ou au
BOI-RFPI-SPEC-30-20-30 (immeuble procurant des recettes imposables et occupé par son propriétaire).
20
Conformément au K bis de
l'article
60 de la loi n° 2016-1917 du 29 décembre 2016 de finances pour 2017, dans sa rédaction issue de
l'article
11 de la loi n° 2017-1775 du 28 décembre 2017 de finances rectificative pour 2017, les charges foncières afférentes aux monuments historiques et assimilés, dont les propriétaires se réservent en
totalité ou en partie la jouissance, sont déductibles du revenu global annuel, en application du 1° ter du II de l’article 156 du
CGI, dans les mêmes conditions et selon les mêmes modalités que celles prévues, en matière de revenus fonciers, au K du II de l’article 60 de la loi de finances pour 2017 modifié.
Par suite, les mesures dérogatoires de prise en compte des charges foncières prévues pour la
détermination des revenus nets fonciers imposables des années 2018 et 2019 sont applicables, mutatis mutandis, pour la détermination du revenu global des années 2018 et 2019 des propriétaires de
monuments historiques et assimilés qui s'en réservent en totalité ou en partie la jouissance.
I. Champ d'application
A. Immeubles concernés
30
Les dispositions du K bis du II de
l'article
60 de la loi n° 2016-1917 du 29 décembre 2016 de finances pour 2017, dans sa rédaction issue de l'article 11 de la loi n° 2017-1775 du 28 décembre 2017 de finances rectificative pour 2017, ne
s'appliquent qu'aux monuments historiques et assimilés dont les propriétaires se réservent en totalité ou en partie la jouissance.
1. Monuments historiques et assimilés
40
Sont concernés par les dispositions du K bis du II de
l'article
60 de la loi n° 2016-1917 du 29 décembre 2016 de finances pour 2017, les immeubles :
- classés ou inscrits au titre des monuments historiques. Pour plus de précisions, il convient
de se reporter au I § 10 du BOI-RFPI-SPEC-30-10 ;
- faisant partie du patrimoine national en raison du label délivré par la Fondation du
patrimoine. Pour plus de précisions, il convient de se reporter au II § 120 à 190 du BOI-RFPI-SPEC-30-10.
Remarque : Les dispositions du K bis du II de l'article 60 de la loi de
finances pour 2017 susmentionné s'appliquent également aux immeubles faisant partie du patrimoine national en raison de leur caractère historique ou artistique particulier et qui ont été agréés à cet
effet par le ministère chargé du budget soit avant le 1er janvier 2014, soit à compter de cette même date si la demande d'agrément a été déposée auprès de la Direction générale des finances
publiques au plus tard le 31 décembre 2013.
2. Monuments historiques et assimilés dont les propriétaires se réservent, en tout ou partie, la jouissance
50
Les dispositions du K bis du II de
l'article
60 de la loi n° 2016-1917 du 29 décembre 2016 de finances pour 2017 étant prises pour l'application du 1° ter du II de
l’article 156 du CGI, il en résulte, en pratique, qu'elles ne s'appliquent qu'aux seuls propriétaires de monuments historiques
et assimilés, qui s'en réservent en totalité ou en partie la jouissance, autorisés à déduire de leur revenu global, dans les conditions et limites fixées par
l'article 41 F de l'annexe III au CGI, par
l'article 41 G de l'annexe III au CGI, par
l'article 41 I de l'annexe III au CGI, par
l'article 41 I bis de l'annexe III au CGI et par
l'article 41 J de l'annexe III au CGI, les charges foncières qu'ils ont supportées à raison de ces mêmes immeubles.
Pour plus de précisions sur la déductibilité des charges du revenu global des propriétaires de
monuments historiques et assimilés qui s'en réservent en totalité ou en partie la jouissance, il convient de se reporter au BOI-RFPI-SPEC-30-20-20 (immeuble ne procurant
aucune recette imposable) ou au BOI-RFPI-SPEC-30-20-30 (immeuble procurant des recettes imposables et occupé par son propriétaire).
Remarque : Pour plus de précisions sur les
modalités dérogatoires, prévues au K du II de l'article 60 de la loi de finances pour 2017 modifié, de déduction des charges foncières afférentes aux monuments historiques et assimilés productifs de
revenus, il convient de se reporter au BOI-IR-PAS-50-20-10.
B. Charges concernées
60
Le K bis du II de
l'article
60 de la loi n° 2016-1917 du 29 décembre 2016 de finances pour 2017 transpose les modalités dérogatoires de prise en compte des charges foncières applicables aux propriétaires d’immeubles
ordinaires et de monuments historiques et assimilés percevant des revenus fonciers aux charges foncières, admises en déduction du revenu global, supportées par les propriétaires de monuments
historiques et assimilés qui s’en réservent en totalité ou en partie la jouissance.
Par conséquent, ces modalités dérogatoires de déduction des charges foncières au titre des
années 2018 et 2019 diffèrent selon qu'il s'agit de charges dites « récurrentes » ou de charges dites « pilotables ».
1. Charges dites « récurrentes »
70
Les charges dites « récurrentes » s'entendent des charges de la propriété que le bailleur doit
chaque année à raison du bien loué et sur l'échéance desquelles il ne peut en principe pas influer, soit en raison du caractère périodique de ces charges (impositions, primes d'assurances, etc.), soit
parce qu'il ne maîtrise pas la date d'échéance de la dette qui en découle.
Ces charges sont limitativement énumérées au 1° du 1 du K du II de
l'article
60 de la loi n° 2016-1917 du 29 décembre 2016 de finances pour 2017 modifié. Il s'agit de celles mentionnées aux a bis, a quater et c à e bis du 1° du I de
l'article 31 du CGI.
Pour plus de précisions concernant la liste des charges dites « récurrentes », il convient de
se reporter au I-B-1 § 30 du BOI-IR-PAS-50-20-10.
2. Charges dites « pilotables »
80
Les charges dites « pilotables » s'entendent des dépenses de travaux dont le bailleur maîtrise
le calendrier de réalisation et, partant, l’année d’imputation.
Les charges concernées sont limitativement énumérées au 2° du 1 du K du II de
l'article
60 de la loi n° 2016-1917 du 29 décembre 2016 de finances pour 2017 modifié. Il s'agit de celles mentionnées aux a, b et b bis du 1° et aux c à c quinquies du 2° du I de
l'article 31 du CGI.
Pour plus de précisions concernant la liste des charges dites « pilotables », il convient de
se reporter au I-B-2 § 40 du BOI-IR-PAS-50-20-10.
II. Modalités de déduction des charges foncières du revenu global au titre des années 2018 et 2019
90
Les conditions générales de déduction du revenu global de certaines charges
limitativement énumérées par la loi sont précisées au BOI-IR-BASE-20-10. A ce titre, ces charges sont déduites du revenu global de l'année de leur paiement effectif par le
contribuable.
Toutefois, par dérogation et conformément au K bis du II de
l'article
60 de la loi n° 2016-1917 du 29 décembre 2016 de finances pour 2017, les charges foncières afférentes aux monuments historiques et assimilés dont le propriétaire se réserve en totalité ou en
partie la jouissance sont déductibles du revenu global annuel, en application du 1° ter du II de l’article 156 du CGI, dans les
mêmes conditions et selon les mêmes modalités que celles prévues, en matière de revenus fonciers, au K du II de ce même article 60 de la loi de finances pour 2017 modifié.
Ces modalités diffèrent selon qu'il s'agit de charges dites « récurrentes » ou
de charges dites « pilotables ».
A. Modalités dérogatoires de déduction du revenu global applicables aux charges dites « récurrentes » de l'année 2018
100
Le 1° du 1 du K du II de
l'article
60 de la loi n° 2016-1917 du 29 décembre 2016 de finances pour 2017 modifié, dispose que les charges dites « récurrentes », mentionnées au I-B-1 § 70, afférentes à des dettes
dont l'échéance intervient en 2018, ne sont déductibles que pour la détermination du seul revenu net foncier imposable de l'année 2018.
110
Par suite, en application du K bis du II de
l'article
60 de la loi n° 2016-1917 du 29 décembre 2016 de finances pour 2017, s'agissant des monuments historiques et assimilés dont les propriétaires se réservent en totalité ou en partie la jouissance,
ces mêmes charges, afférentes à des dettes dont l'échéance intervient en 2018, ne sont déductibles que du seul revenu global de l'année 2018.
Cette règle conduit à écarter, lorsqu'elle est distincte de celle de son
échéance normale, la date de paiement effectif de la dette correspondante pour apprécier l'année au cours de laquelle la dépense peut être admise en déduction du revenu global.
Ainsi, une charge foncière afférente à une dette dont l'échéance normale
intervient au cours de l'année 2018 ne peut être déduite que du revenu global de l'année 2018, quand bien même son paiement effectif a été anticipé avant le 1er janvier 2018 ou reporté
après le 31 décembre 2018.
Pour plus de précisions sur la date d'échéance à retenir en fonction de la
nature des charges foncières, il convient de se reporter au II-A § 60 à 120 du BOI-IR-PAS-50-20-10.
Remarque : Les règles de droit commun de
déduction des charges du revenu global s'appliquent aux charges payées en 2018 mais afférentes à des dettes échues sur une autre année. Ces charges sont donc déductibles au titre de l'année 2018,
année de leur paiement, et non au titre de l'année de leur échéance.
B. Modalités dérogatoires de déduction du revenu global applicables aux charges dites « pilotables » en 2019
120
Le 2° du 1 du K du II de
l'article
60 de la loi n° 2016-1917 du 29 décembre 2016 de finances pour 2017 modifié prévoit des règles spécifiques de déduction des charges dites « pilotables » mentionnées au I-B-2
§ 80, au titre de l’année 2019. Ces dispositions consistent, sous réserve d'exceptions, à apprécier globalement le montant des charges concernées, pour la détermination du revenu net foncier
imposable de l'année 2019, en retenant la moyenne des montants respectivement supportés au titre de ces mêmes dépenses au cours des années 2018 et 2019.
Par ailleurs, pour les immeubles en copropriété et afin d’assurer un traitement similaire aux
travaux réalisés par les copropriétés par rapport aux travaux réalisés directement par les contribuables, les 2 et 3 du K du II de l'article 60 de la loi de finances pour 2017 modifié prévoient un
mécanisme de déduction des provisions pour charges de travaux dans les copropriétés, similaire à celui applicable pour les charges « pilotables » supportées directement par les contribuables, sous
réserve des adaptations rendues nécessaires pour tenir compte du décalage temporel dans les modalités déclaratives de ces provisions pour charges de travaux en copropriété.
130
Par suite, en application du K bis du II de
l'article
60 de la loi n° 2016-1917 du 29 décembre 2016 de finances pour 2017, s'agissant des monuments historiques et assimilés dont les propriétaires se réservent en totalité ou en partie la jouissance :
- le montant des dépenses de travaux payées au cours de l’année 2018 est déductible, dans les
conditions de droit commun mentionnées au I-A-2 § 50, du revenu global de l’année 2018 ;
- le montant des dépenses de travaux admis en déduction du revenu global de 2019 est égal à la
moyenne des charges de l'espèce respectivement supportées au cours des années 2018 et 2019 (règle dite de la moyenne), sous réserve des conditions et limites mentionnées au I-A-2 §
50.
140
Toutefois, ces dispositions dérogatoires visant à retenir, pour la déduction du revenu global
de l'année 2019, la moyenne des charges de l'espèce respectivement supportées au cours des années 2018 et 2019, ne s’appliquent pas aux dépenses :
- afférentes à des travaux d'urgence rendus nécessaires par l'effet de la force majeure ou
décidés d'office par le syndic de copropriété en application de
l'article 18
de la loi n° 65-557 du 10 juillet 1965 fixant le statut de la copropriété des immeubles bâtis ;
- réalisées sur un monument historique et assimilé acquis en 2019 ;
- réalisées sur un immeuble classé ou inscrit en 2019 au titre des monuments historiques ou
ayant reçu en 2019 le label délivré par la Fondation du patrimoine.
Pour plus de précisions, il convient de se reporter, mutatis mutandis, aux développements
prévus en matière de détermination du revenu net foncier imposable figurant au II-B-1 § 150 à 210 du BOI-IR-PAS-50-20-10.
150
De même, s'agissant des monuments historiques et assimilés en copropriété dont les
propriétaires se réservent en totalité ou en partie la jouissance, des modalités dérogatoires de déduction des charges foncières du revenu global sont prévues pour les provisions pour charges de
copropriété afférentes à des travaux, similaires à celles applicables aux travaux réalisés directement par les contribuables sous réserve des adaptations rendues nécessaires pour tenir compte du
décalage temporel dans les modalités déclaratives de ces provisions.
Pour plus de précisions, il convient de se reporter, mutatis mutandis, aux développements
prévus en matière de détermination du revenu net foncier imposable figurant au II-B-2 § 220 à 260 du BOI-IR-PAS-50-20-10. | Bulletin officiel des finances publiques - impôts | BOI-IR-PAS-50-20-20 | https://bofip.impots.gouv.fr/bofip/11266-PGP.html/identifiant=BOI-IR-PAS-50-20-20-20181228 | 2018-12-28 00:00:00 | bfce6c0bfbb0ddce14df38895bb2a79615a714bf9706a1ebf0cf514621ed61b7 | [
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] |
1
Conformément aux dispositions de
l'article 204 C du code général des impôts (CGI), les revenus fonciers donnent lieu au paiement de l'acompte prévu au 2° du 2
de l'article 204 A du CGI.
A l'instar des autres catégories de revenus entrant dans le champ du prélèvement
à la source, l'impôt sur le revenu dû au titre de l’année 2018 afférent au revenu net foncier qualifié de non exceptionnel perçu lors de l’année 2018 ouvrira droit au crédit d’impôt pour la
modernisation du recouvrement (CIMR).
Remarque : Pour plus de précisions sur la détermination du montant net imposable
du revenu foncier qualifié de non exceptionnel à retenir pour le calcul du CIMR, il convient de se reporter au BOI-IR-PAS-50-10-20-40.
Dans ce contexte, le K du II de
l'article
60 de la loi n° 2016-1917 du 29 décembre 2016 de finances pour 2017, modifié par l’ordonnance n° 2017-1390
du 22 septembre 2017 relative au décalage d’un an de l’entrée en vigueur du prélèvement à la source de l’impôt sur le revenu, aménage les règles de déduction des charges foncières au titre des
années 2018 et 2019.
I. Champ d'application
A. Régime d'imposition concerné
10
Les dispositions du K du II de
l'article
60 de la loi n° 2016-1917 du 29 décembre 2016 de finances pour 2017 modifié ne s'appliquent qu'aux revenus nets fonciers déterminés sous le régime réel d'imposition.
Pour plus de précisions sur le régime réel d'imposition, il convient de se
reporter au BOI-RFPI-DECLA-20.
Ces dispositions ne s'appliquent donc pas pour la détermination du revenu net
foncier des contribuables soumis au régime « micro-foncier », dont les charges sont prises en compte de manière forfaitaire par l'application d'un abattement de 30 % sur les revenus bruts fonciers.
Pour plus de précisions sur le régime « micro foncier », il convient de se
reporter au BOI-RFPI-DECLA-10.
B. Charges concernées
20
Le K du II de
l’article
60 de la loi n° 2016-1917 du 29 décembre 2016 de finances pour 2017 modifié prévoit de déroger aux règles de droit commun de déductibilité des charges pour la détermination du revenu net foncier
imposable au titre des années 2018 et 2019. Ces modalités spécifiques de déduction s'appliquent différemment en fonction de la nature « récurrente » ou « pilotable » des charges concernées.
1. Charges dites « récurrentes »
30
Les charges dites « récurrentes » s'entendent des charges de la propriété que
le bailleur doit chaque année à raison du bien loué et sur l'échéance desquelles il ne peut en principe pas influer, soit en raison du caractère périodique de ces charges (impositions, primes
d'assurances, etc.), soit parce qu'il ne maîtrise pas la date d'échéance de la dette qui en découle.
Ces charges sont limitativement énumérées au 1° du 1 du K du II de
l'article
60 de la loi n° 2016-1917 du 29 décembre 2016 de finances pour 2017 modifié. Il s'agit des :
- primes d'assurances
(CGI, art. 31, I-1°-a bis) ;
Pour plus de précisions sur les primes d'assurance concernées, il convient de
se reporter au BOI-RFPI-BASE-20-60 ;
- provisions pour dépenses, comprises ou non dans le budget prévisionnel de la
copropriété, prévues à
l'article 14-1
et au I de
l'article 14-2
de la loi n° 65-557 du 10 juillet 1965 fixant le statut de la copropriété des immeubles bâtis, supportées par le propriétaire, diminuées du montant des provisions déduites l'année précédente qui
correspond à des charges non déductibles (CGI, art. 31, I-1°-a quater).
Pour plus de précisions sur les provisions concernées, il convient de se
reporter au BOI-RFPI-BASE-20-70 ;
Remarque : Les cotisations obligatoires versées dans le cadre
du fonds de travaux institué par
l'article 58
de la loi n° 2014-366 du 24 mars 2014 pour l'accès au logement et un urbanisme rénové, dite loi ALUR, prévues au II de l'article 14-2 de la loi n° 65-557 du 10 juillet 1965 précitée ne sont pas
incluses dans les provisions visées par le a quater du 1° du I de l'article 31 du CGI et ne sont donc pas concernées par les dispositions dérogatoires prévues au 1° du 1 du K du II de l'article 60 de
la loi de finances pour 2017.
- impositions, autres que celles incombant normalement à l'occupant, perçues à
raison desdites propriétés, au profit des collectivités territoriales, de certains établissements publics ou d'organismes divers, à l'exception de la taxe annuelle sur les locaux à usage de bureaux,
les locaux commerciaux et les locaux de stockage perçue dans la région d'Ile-de-France prévue à l'article 231 ter du CGI
(CGI, art. 31, I-1°-c).
Pour plus de précisions sur les impositions concernées, il convient de se
reporter au BOI-RFPI-BASE-20-50 ;
- intérêts des dettes contractées pour la conservation, l'acquisition, la
construction, la réparation ou l'amélioration des propriétés, y compris celles dont le contribuable est nu-propriétaire et dont l'usufruit appartient à un organisme d'habitations à loyer modéré
mentionné à l'article L. 411-2 du code de la construction et de l'habitation, à une société d'économie
mixte ou à un organisme agréé mentionné à l'article L. 365-2 du code de la construction et de l'habitation
(CGI, art. 31, I-1° d).
Pour plus de précisions sur les intérêts concernés, il convient de se reporter
au BOI-RFPI-BASE-20-80 ;
- frais de rémunération des gardes et concierges, des frais de procédure et
des frais de rémunération, honoraire et commission versés à un tiers pour la gestion des immeubles (CGI, art. 31, I-1°-e).
Pour plus de précisions sur les frais concernés, il convient de se reporter au
BOI-RFPI-BASE-20-10 ;
- dépenses supportées par un fonds de placement immobilier (FPI) mentionné à
l'article 239 nonies du CGI au titre des frais de fonctionnement et de gestion à proportion des actifs mentionnés au a
du 1° du II de l'article L. 214-81 du code monétaire et financier (CoMoFi) détenus directement ou indirectement par le
fonds (CGI, art. 31, I-1° e bis).
Pour plus de précisions sur les frais concernés, il convient de se reporter au
BOI-RFPI-BASE-20-10.
2. Charges dites « pilotables »
40
Les charges dites « pilotables » s'entendent des dépenses de travaux dont le
bailleur maîtrise le calendrier de réalisation et, partant, l’année d’imputation.
Les charges concernées sont limitativement énumérées au 2° du 1 du K du II de
l'article
60 de la loi n° 2016-1917 du 29 décembre 2016 de finances pour 2017 modifié. Il s'agit des :
- dépenses de réparation et d'entretien effectivement supportées par le
propriétaire (CGI, art. 31, I-1°-a) ;
- dépenses d'amélioration afférentes aux locaux d'habitation, à l'exclusion
des frais correspondant à des travaux de construction, de reconstruction ou d'agrandissement (CGI, art. 31, I-1°-b) ;
- dépenses d'amélioration afférentes aux locaux professionnels et commerciaux
destinées à protéger ces locaux des effets de l'amiante ou à faciliter l'accueil des handicapés, à l'exclusion des frais correspondant à des travaux de construction, de reconstruction ou
d'agrandissement (CGI, art. 31, I-1°- b bis) ;
- dépenses d'amélioration, de construction, de restauration ou d'entretien
spécifiques aux propriétés rurales (CGI, art. 31, I-2°-c à CGI, art. 31, I-2°-c quinquies).
Pour plus de précisions sur les charges de travaux concernées, il convient de
se reporter aux BOI-RFPI-BASE-20-30-10, BOI-RFPI-BASE-20-30-20 et BOI-RFPI-SPEC-10.
Remarque : Par exception, certaines charges dites
« pilotables » ne sont pas soumises aux modalités dérogatoires prévues à l'article 60 de la loi de finances pour 2017 modifié. Pour plus de précisions, il convient de se reporter au
II-B-1-b § 160 à 210.
II. Modalités de déduction des charges pour la détermination du revenu net foncier imposable au titre des années 2018 et
2019
50
Sous le régime réel d'imposition, les charges de la propriété doivent répondre
à certaines conditions générales pour être admises en déduction. Pour plus de précisions, il convient de se reporter au BOI-RFPI-DECLA-20.
A ce titre, les charges de la propriété sont en principe déduites
intégralement au titre de l'année de leur paiement effectif par le contribuable, quel que soit la période ou l'exercice auquel elles se rattachent.
Toutefois, par dérogation, le K du II de
l'article
60 de la loi n° 2016-1917 du 29 décembre 2016 de finances pour 2017 modifié prévoit des modalités de déduction dérogatoires des charges foncières en matière de revenus fonciers. Ces modalités
diffèrent selon qu'il s'agit de charges dites « récurrentes » ou de charges dites « pilotables ».
Remarque : Les charges foncières afférentes aux monuments
historiques et assimilés dont les propriétaires se réservent la jouissance sont déductibles du revenu global annuel, en application du 1° ter du II de
l’article 156 du CGI, dans les mêmes conditions et selon les mêmes modalités que celles prévues, en matière de revenus
fonciers, au K du II de l’article 60 de la loi de finances pour 2017 modifié. Pour plus de précisions, il convient de se reporter au BOI-IR-PAS-50-20-20.
A. Modalités dérogatoires de déduction applicables aux charges dites « récurrentes » de l'année 2018
60
Le 1° du 1 du K du II de
l'article
60 de la loi n° 2016-1917 du 29 décembre 2016 de finances pour 2017modifié dispose que les charges dites « récurrentes » listées au I-B-1 § 30, afférentes à des dettes dont
l'échéance intervient en 2018, ne sont déductibles que pour la détermination du seul revenu net foncier imposable de l'année 2018.
Cette règle conduit à écarter, lorsqu'elle est distincte de celle de son
échéance normale, la date de paiement effectif de la dette correspondante pour apprécier l'année au cours de laquelle la dépense peut être admise en déduction.
Ainsi, une charge foncière afférente à une dette dont l'échéance normale
intervient au cours de l'année 2018 ne peut être déduite que pour la détermination du revenu net foncier imposable de l'année 2018, quand bien même son paiement effectif a été anticipé avant le
1er janvier 2018 ou reporté après le 31 décembre 2018.
Remarque : Les règles de droit commun de déduction des charges
s'appliquent aux charges payées en 2018 mais afférentes à des dettes échues sur une autre année. Ces charges sont donc déductibles au titre de l'année 2018, année de leur paiement, et non au titre de
l'année de leur échéance.
Sous réserve des précisions suivantes, l'échéance de la dette correspond à son
exigibilité, c'est-à-dire à la date, légale ou conventionnelle, à compter de laquelle le créancier est en droit d'exiger le paiement des sommes dues par le débiteur.
1. Primes d'assurance (CGI, art. 31, I-1°-a bis)
70
Conformément aux dispositions de
l'article R*. 113-4 du code des assurances, il appartient à l'assureur d'adresser à l'assuré un avis d'échéance afin de
l'informer de la date de l'échéance et du montant de la prime à payer.
Par conséquent, c'est au regard de la date d'échéance mentionnée dans l'avis
d'échéance adressé au contribuable qu'il convient de déterminer la prime d'assurance échue en 2018, dont la déduction ne peut être opérée qu'au titre de l'année 2018, quand bien même la prime
d'assurance n'aurait pas été payée au cours de cette même année.
Seule la date d'échéance des primes d'assurance est donc à prendre en compte.
Il n'est pas tenu compte de la période couverte par les primes d'assurance, ni des modalités de paiement des primes d'assurance.
Exemple : Un propriétaire bailleur reçoit fin décembre 2017 un avis d'échéance
pour une prime de 100 € afférente à un bien locatif, mentionnant une date d'échéance au 15 janvier 2018 et correspondant à une période d'assurance allant du 15 janvier 2018 au 14 janvier 2019.
Que cette prime d'assurance soit payée en décembre 2017 ou à l'échéance en janvier 2018, elle ne
sera déductible que pour la détermination du revenu net foncier imposable de l'année 2018.
2. Provisions pour charges de copropriété (CGI, art. 31, I-1°-a quater)
80
En application des dispositions du a quater du 1° du I de
l'article 31 du CGI, sont déductibles pour la détermination des revenus fonciers imposables les provisions pour :
- dépenses courantes de maintenance, de fonctionnement et d'administration des
parties communes et équipements communs de l'immeuble, comprises dans le budget prévisionnel de la copropriété
(loi
n° 65-557 du 10 juillet 1965 fixant le statut de la copropriété des immeubles bâtis,
art.
14-1). Ces provisions sont exigibles le premier jour de chaque trimestre ou le premier jour de la période fixée par l'assemblée générale ;
- dépenses pour travaux qui n'ont pas à figurer dans le budget prévisionnel et
dont la liste est fixée par décret en Conseil d’État
(loi
n° 65-557 du 10 juillet 1965 fixant le statut de la copropriété des immeubles bâtis,
art.
14-2, I). Ces provisions sont exigibles selon les modalités votées par l'assemblée générale des copropriétaires.
Remarque : Les provisions pour charges de
copropriété, au titre des dépenses visées au I de l’article 14-2 de la loi n° 65-557 du 10 juillet 1965 fixant le statut de la copropriété des immeubles bâtis constituent par ailleurs des charges
dites « pilotables » et, à ce titre, sont soumises à d'autres dispositions dérogatoires spécifiques. Pour plus de précisions, il convient de se reporter au II-B § 140.
En pratique et conformément aux dispositions de
l'article
35-2 du décret n° 67-223 du 17 mars 1967 pris pour l'application de la loi n° 65-557 du 10 juillet 1965 fixant le statut de la copropriété des immeubles bâtis :
- pour l'exécution du budget prévisionnel, le syndic adresse à chaque
copropriétaire, par lettre simple, préalablement à la date d'exigibilité déterminée par la loi, un avis indiquant le montant de la provision exigible ;
- pour les dépenses non comprises dans le budget prévisionnel, le syndic
adresse à chaque copropriétaire, par lettre simple, préalablement à la date d'exigibilité déterminée par la décision d'assemblée générale, un avis indiquant le montant de la somme exigible et l'objet
de la dépense.
Par conséquent, c'est au regard de la date d'exigibilité, légale ou fixée par
l'assemblée générale, qu'il convient de déterminer les provisions pour charges échues en 2018, dont la déduction ne peut être opérée qu'au titre de l'année 2018, quand bien même ces provisions
n'auraient pas été payées au cours de cette même année.
Exemple : Un propriétaire bailleur reçoit en septembre 2018 un
appel de fonds correspondant aux charges afférentes au quatrième trimestre 2018, dont l'exigibilité est fixée au 1er octobre 2018. Le contribuable ne paye cet appel de fonds qu'en
janvier 2019.
Cet appel de fonds ne sera pas déductible pour la détermination du revenu net
foncier imposable au titre de l'année 2019, nonobstant son paiement sur cette même année, mais sera uniquement déductible pour la détermination du revenu net foncier imposable de l'année 2018.
3. Impôts (CGI, art. 31, I-1°-c)
90
Conformément aux dispositions du 1 de
l'article 1663 du CGI, les impôts directs, produits et taxes assimilés sont exigibles trente jours après la date de mise en
recouvrement du rôle. En pratique, les impôts concernés donnent lieu à la délivrance d'avis d'imposition adressés aux contribuables inscrits sur les rôles d'imposition et précisant la date
d'exigibilité de chaque imposition.
Par conséquent, c'est au regard de cette date d'exigibilité, qu'il convient de
déterminer les impositions échues en 2018, dont la déduction ne peut être opérée, dans les conditions prévues au c du 1° du I de
l'article 31 du CGI, qu'au titre de l'année 2018, quand bien même elles n'auraient pas été payées au cours de cette même année.
Ainsi, seule la date d'exigibilité est à prendre en compte et il n'est pas
tenu compte de l'année au titre de laquelle l'imposition est établie.
4. Intérêts d'emprunt (CGI, art. 31, I-1°-d)
100
Les intérêts des emprunts contractés pour la conservation, l'acquisition, la
construction, la réparation ou l'amélioration des immeubles donnés en location admis en déduction sont ceux figurant sur l'échéancier du prêt remis au contribuable.
Par conséquent, c'est au regard de leur date d'échéance, qu'il convient de
déterminer les intérêts échus en 2018, dont la déduction ne peut être opérée qu'au titre de l'année 2018, quand bien même ils n'auraient pas été payés au cours de cette même année.
Sont donc concernés les intérêts d'emprunt ainsi que, le cas échéant, les
frais d'emprunt échus en 2018 au titre des échéances mensuelles (hors remboursement du capital) mentionnés sur l'échéancier du prêt.
Exemple : Un contribuable a souscrit en 2014 un emprunt en vue
de financer l'acquisition d'un bien locatif générant des revenus fonciers. L'échéancier du prêt prévoit des remboursements mensuels de 1 500 € dont 200 € au titre des intérêts d'emprunt, à échéance du
6 de chaque mois.
Les intérêts d'emprunt échus en 2018, soit 2 400 € (12 x 200 €), ne pourront être
admis en déduction qu'au titre de l'année 2018, à l'exclusion de toute autre année, quand bien même ils auraient été payés au cours d'une autre année que l'année 2018.
5. Frais d'administration et de gestion (CGI, art. 31, I-1°-e)
110
La date d'échéance à retenir est celle fixée, selon la nature des frais, soit
légalement, soit conventionnellement par les parties (rémunérations, honoraires et commissions versés à des tiers par exemple) et figurant sur le document contractuel remis au contribuable (facture
d'acompte, facture définitive, mandat de gestion locative, convention d'honoraires, etc.).
A défaut de mention expresse d'une telle date d'exigibilité, la date de
facturation des frais doit alors être prise en compte pour caractériser l'échéance de la dette.
Par conséquent, c'est au regard de leur date d'exigibilité qu'il convient de
déterminer les frais d'administration et de gestion échus en 2018, dont la déduction ne peut être opérée qu'au titre de l'année 2018, quand bien même ils n'auraient pas été payés au cours de cette
même année.
6. Frais de fonctionnement et de gestion supportés par un fonds de placement immobilier (CGI, art. 31, I-1°-e bis)
120
Conformément aux dispositions de
l'article 14 A du CGI, les revenus distribués par un fonds de placement immobilier (FPI) au titre de la fraction du résultat
mentionnée au 1° de l'article L. 214-51 du CoMoFi, qui correspondent à son activité de location d'immeubles nus, sont
soumis à l'impôt sur le revenu dans la catégorie des revenus fonciers.
Par principe, le revenu net foncier est déterminé par la société de gestion du
fonds dans les conditions de droit commun.
Conformément aux dispositions du e bis du 1° du I de
l'article 31 du CGI, les dépenses supportées par un FPI au titre des frais de fonctionnement et de gestion supportés par le FPI
à proportion des actifs mentionnés au a du 1° du II de l'article L. 214-81 du CoMoFi détenus directement ou
indirectement par le FPI sont déductibles pour la détermination du revenu net foncier.
Pour déterminer le revenu net foncier du FPI au titre de l'année 2018, la
société de gestion du fonds doit tenir compte des frais de fonctionnement et de gestion, visés au e bis du 1° du I de l'article 31 du CGI, échus en 2018, quand bien même ils n'auraient pas été payés
au cours de cette même année.
Par conséquent, le document récapitulatif adressé aux porteurs de parts pour
remplir leur déclaration d'impôt sur les revenus perçus en 2018 doit donc tenir compte de cette modalité dérogatoire de prise en compte des frais de fonctionnement et de gestion échus en 2018.
B. Modalités dérogatoires de déduction applicables aux charges dites « pilotables » en 2019
130
Le 2° du 1 du K du II de
l'article
60 de la loi n° 2016-1917 du 29 décembre 2016 de finances pour 2017 modifié, prévoit des règles spécifiques de déduction des charges dites « pilotables », listées au I-B-2 §
40, au titre de l’année 2019.
Ces dispositions consistent, sous réserve d'exceptions, à apprécier
globalement le montant des charges listées au I-B-2 § 40, pour la détermination du revenu net foncier imposable de l'année 2019, en retenant la moyenne des montants
respectivement supportés au titre de ces mêmes dépenses au cours des années 2018 et 2019.
Remarque 1 : Ce mécanisme est sans incidence
pour la détermination du revenu net foncier imposable de l'année 2018. La déduction des charges « pilotables » supportées en 2018 s'opère dans les conditions de droit commun pour la détermination du
revenu net foncier imposable de 2018.
Ainsi, les dépenses de travaux mentionnées au I-B-2 § 40 et payées au cours de
l’année 2018, font l'objet d'une déduction intégrale pour la détermination du revenu net foncier imposable de l'année 2018. L'éventuel déficit foncier constaté en 2018 peut, en outre, s’imputer sur le
revenu global de l'année 2018 et sur les revenus de même nature des dix années suivantes dans les conditions de droit commun.
Remarque 2 : En application de l'article 60 de
la loi de finances pour 2017 modifié par
l'article
11 de la loi n° 2017-1775 du 28 décembre 2017 de finances rectificative pour 2017, ces modalités dérogatoires s'appliquent à l'ensemble des contribuables titulaires de revenus fonciers, y compris
les propriétaires bailleurs de monuments historiques et assimilés.
140
Par ailleurs, pour les biens locatifs en copropriété, les provisions pour
charges de copropriété constituent, par principe, des charges dites « récurrentes ». Toutefois, elles peuvent intégrer des charges « pilotables », listées au I-B-2 § 40, au titre
des dépenses visées au I de
l’article 14-2
de la loi n° 65-557 du 10 juillet 1965 fixant le statut de la copropriété des immeubles bâtis, c'est-à-dire des dépenses pour travaux qui n'ont pas à figurer dans le budget prévisionnel.
Ces dépenses de travaux, supportées sous forme de provisions pour charges de
copropriété, font l'objet de modalités spécifiques de déduction pour la détermination du revenu net foncier imposable. A ce titre et conformément aux dispositions du a quater du 1° du I de
l'article 31 du CGI, les provisions pour charges de copropriété sont déductibles immédiatement l’année de leur versement au
syndic et font l’objet l’année suivante, une fois la ventilation des charges définitivement arrêtée, d’une régularisation.
Afin d’assurer un traitement similaire aux travaux réalisés par les
copropriétés par rapport aux travaux réalisés directement par les contribuables, les 2 et 3 du K du II de
l'article
60 de la loi n° 2016-1917 du 29 décembre 2016 de finances pour 2017 modifié prévoient un mécanisme de déduction des provisions pour charges de travaux dans les copropriétés, similaire à celui
applicable pour les charges « pilotables » supportées directement par les contribuables, sous réserve des adaptations rendues nécessaires pour tenir compte du décalage temporel dans les modalités
déclaratives de ces provisions pour charges de travaux en copropriété.
Remarque : En toute hypothèse, dès lors qu'elles constituent
des charges dites « récurrentes », les provisions pour charges de copropriété échues en 2018 ne sont déductibles que pour la détermination du revenu net foncier imposable de l'année 2018. Pour plus de
précisions, il convient de se reporter au II-A-2 § 80.
1. Charges « pilotables » directement supportées par les contribuables
a. Principe
150
En application du 2° du 1 du K du II de
l'article
60 de la loi n° 2016-1917 du 29 décembre 2016 de finances pour 2017 modifié :
- le montant des dépenses de travaux payées au cours de l’année 2018 est
intégralement déductible dans les conditions de droit commun, pour la détermination du revenu net foncier imposable de l’année 2018 ;
- le montant des dépenses de travaux admis en déduction pour la
détermination du revenu net foncier imposable de l'année 2019 est égal à la moyenne des charges de l'espèce respectivement supportées au cours des années 2018 et 2019 (règle dite de la moyenne).
Ces dispositions s'appliquent bien locatif par bien locatif.
Remarque : La prise en compte des dépenses de travaux
supportées en 2018 sur un bien locatif pour la détermination du revenu net foncier imposable de l’année 2019 au titre de la règle de la moyenne est conditionnée à l’affectation de ce bien en 2019 à la
location dans la catégorie des revenus fonciers. A défaut, en l’absence de revenu net foncier imposable au titre de 2019 pour ce bien, la règle de la moyenne ne trouve pas à s’appliquer en 2019.
Exemple 1 : Un propriétaire bailleur paye en
2018 des travaux de réfection de la toiture d'un immeuble locatif pour un montant total de 30 000 €. Aucune dépense de travaux n'est réalisée au cours de l'année 2019.
Pour la détermination du revenu net foncier imposable de l'année 2018, le
contribuable peut déduire la totalité de la dépense, soit 30 000 € (application du droit commun).
Il est rappelé que le revenu net foncier imposable de l'année 2018 ainsi
déterminé peut, si ses conditions d'application sont satisfaites, ouvrir droit au bénéfice du CIMR.
Pour la détermination du revenu net foncier imposable de l'année 2019, le
contribuable peut déduire une charge de 15 000 €, correspondant à la moyenne des dépenses de travaux payées au cours des années 2018 et 2019 [(30 000 + 0) / 2], et ce, quand bien même aucune dépense
de travaux n'a été réalisée en 2019.
Exemple 2 : Un propriétaire bailleur paye en 2018 des travaux
de réfection de la toiture d'un immeuble locatif pour un montant total de 30 000 € et en 2019 des travaux de ravalement sur ce même immeuble pour un montant de 15 000 €.
Pour la détermination du revenu net foncier imposable de l'année 2018, le
contribuable peut déduire la totalité de la dépense, soit 30 000 € (application du droit commun).
Pour la détermination du revenu net foncier imposable de l'année 2019, le
contribuable peut déduire une charge de 22 500 €, correspondant à la moyenne des dépenses de travaux payées au cours des années 2018 et 2019 [(30 000 + 15 000) / 2].
Exemple 3 : Un propriétaire bailleur paye en
2019 des travaux de réfection de la toiture d'un immeuble locatif pour un montant total de 30 000 €. Aucune dépense de travaux n'est réalisée au cours de l'année 2018.
Pour la détermination du revenu net foncier imposable de l'année 2018, en
l'absence de dépenses de travaux réalisées, aucune déduction de charges "pilotables" n'est pratiquée (application du droit commun).
Pour la détermination du revenu net foncier imposable de l'année 2019, le
contribuable peut déduire une charge de 15 000 €, correspondant à la moyenne des dépenses de travaux payées au cours des années 2018 et 2019 [(0 + 30 000) / 2].
b. Exceptions
160
Certaines dépenses de travaux qui, par nature, constituent des charges
« pilotables » listées au I-B-2 § 40, sont néanmoins déductibles dans les conditions de droit commun des charges foncières, sans application de la règle de la moyenne mentionnée
au II-B-1 § 150, du fait des circonstances dans lesquelles elles sont réalisées.
1° Travaux d'urgence
170
Pour tenir compte de la situation des contribuables contraints de réaliser
des travaux au cours des années 2018 ou 2019, les dispositions dérogatoires visant à retenir, pour la détermination du revenu net foncier imposable de l'année 2019, la moyenne de ces mêmes dépenses
respectivement supportées au cours des années 2018 et 2019, ne s’appliquent pas aux dépenses afférentes à des travaux d'urgence :
- rendus nécessaires par l'effet de la force majeure ;
- ou décidés d'office par le syndic de copropriété en application de
l'article 18
de la loi n° 65-557 du 10 juillet 1965 fixant le statut de la copropriété des immeubles bâtis.
Ainsi, pour le calcul du revenu net foncier imposable de l'année 2019, les
dépenses de travaux d'urgence concernées effectuées en 2019 demeurent intégralement déductibles, dans les conditions de droit commun. Les dépenses de travaux d'urgence effectuées en 2018 sont, quant à
elles, intégralement déductibles pour le calcul du revenu net foncier imposable de l'année 2018 et ne sont pas prises en compte pour apprécier la moyenne des dépenses de travaux des années 2018 et
2019 pour le calcul du revenu net foncier imposable de l'année 2019.
180
Les travaux d'urgence rendus nécessaires par l'effet de la force majeure
s'entendent des travaux que le contribuable a dû réaliser en 2018 ou en 2019 dans des circonstances exceptionnelles et indépendantes de sa volonté.
Sans qu'il puisse en être donné une liste exhaustive, constituent des
travaux d'urgence rendus nécessaires par l'effet de la force majeure des travaux consécutifs à la réparation des dégâts occasionnés par une catastrophe naturelle (réparation d'une toiture par
exemple), par des actes de vandalisme (réparation d'une porte ou d'une fenêtre à la suite d'un cambriolage par exemple). Constituent également des dépenses de l'espèce les dépenses afférentes au
remplacement d'appareils dont les dysfonctionnements ne permettent plus la poursuite de la location dans les conditions prévues par le bail ou par la loi (panne d'une chaudière par exemple).
Il en est également ainsi des travaux que le contribuable a été contraint de
réaliser à la suite d'une décision de justice ou d'une injonction administrative. Tel est, notamment, le cas des travaux réalisés à la suite :
- d'une décision de justice prise en application des dispositions de
l'article
20-1 de la loi n° 89-462 du 6 juillet 1989 tendant à améliorer les rapports locatifs et portant modification de la loi n° 86-1290 du 23 décembre 1986 ;
- d'une injonction de l'autorité municipale en application de
l'article L. 132-1 du code de la construction et de l'habitation (CCH) (travaux de ravalement) ;
- d'un arrêté de péril pris en application de
l'article L. 511- 1 du CCH à
l'article L. 511- 3 du CCH (travaux de réparation nécessaires pour mettre fin au péril).
En toute hypothèse, il convient, pour ce qui concerne le caractère d'urgence
des travaux, de faire une appréciation circonstanciée de chaque situation au regard des éléments de fait pour déterminer si les dépenses réalisées constituent des travaux d'urgence. Si tel est le cas,
les modalités dérogatoires de déductibilité des dépenses de travaux, exposées au II-B-1-a § 150, ne s'appliquent pas.
Exemple : Un propriétaire bailleur paye en 2018 des travaux
d'isolation thermique sur un immeuble locatif pour un montant de 6 000 €. En 2019, sur ce même immeuble, la toiture fait l'objet d'une réfection complète à la suite d'une tempête, pour un montant de
30 000 €. Par ailleurs, 4 000 € de dépenses correspondant à d'autres travaux, ne présentant pas un caractère d'urgence, sont réalisées au cours de l'année 2019.
Pour la détermination du revenu net foncier imposable de l'année 2018, le
contribuable peut déduire la totalité de la dépense, soit 6 000 € (application du droit commun).
Pour la détermination du revenu net foncier imposable de l'année 2019, le
contribuable peut déduire :
- un montant correspondant à la moyenne des dépenses de travaux, ne présentant
pas un caractère d'urgence, payées au cours des années 2018 et 2019, soit 5 000 € [(6 000 + 4 000) / 2] ;
- la totalité des dépenses de travaux d'urgence de l'année 2019, soit 30 000 €.
Il peut donc, au total, déduire un montant de charge de 35 000 € pour la
détermination de son revenu net foncier imposable de l'année 2019.
190
En plus des travaux d'urgence réalisés directement par le contribuable, le
syndic de la copropriété peut, en cas d'urgence, faire procéder de sa propre initiative à l'exécution de tous travaux nécessaires à la sauvegarde de l'immeuble qu'il administre, et ce, en application
de
l'article 18
de la loi n° 65-557 du 10 juillet 1965 fixant le statut de la copropriété des immeubles bâtis.
De tels travaux réalisés par le syndic en 2018 ou en 2019, sur le fondement
de l'article 18 de la loi n° 65-557 du 10 juillet 1965 fixant le statut de la copropriété des immeubles bâtis constituent, par nature, des travaux d'urgence auxquels les modalités dérogatoires de
déduction des dépenses de travaux, exposées au II-B-1-a § 150, ne s'appliquent pas.
2° Travaux effectués sur un immeuble acquis en 2019
200
Les dispositions dérogatoires visant à retenir, pour la détermination du
revenu net foncier imposable de l'année 2019, la moyenne des dépenses de travaux respectivement supportées au cours des années 2018 et 2019 ne s’appliquent pas aux dépenses de l'espèce réalisées sur
un bien locatif acquis en 2019.
Les dépenses de travaux payées en 2019 sur un tel bien demeurent donc
intégralement déductibles dans les conditions de droit commun.
Exemple : Un propriétaire bailleur paye en 2018 des travaux
d'isolation thermique sur un premier immeuble locatif pour un montant de 6 000 €. Sur ce même immeuble, 4 000 € de dépenses correspondant à des travaux ne présentant pas un caractère d'urgence sont
par ailleurs réalisées au cours de l'année 2019.
Ce contribuable acquiert un second immeuble en mars 2019, qu'il met en location
dès le mois de juin 2019, après avoir réalisé et payé 4 000 € de divers travaux.
Pour la détermination du revenu net foncier imposable de l'année 2018, le
contribuable peut déduire la totalité de la dépense, soit 6 000 € (application du droit commun) au titre du premier immeuble locatif.
Pour la détermination du revenu net foncier imposable de l'année 2019, le
contribuable peut déduire :
- au titre du premier immeuble locatif : une charge de 5 000 €, correspondant à
la moyenne des dépenses de travaux payées au cours des années 2018 et 2019 [(6 000 + 4 000) / 2] ;
- au titre du second immeuble locatif : une charge de 4 000 €, correspondant à
la totalité des dépenses de travaux payées sur ce bien acquis en 2019.
3° Travaux effectués sur un immeuble classé ou inscrit en 2019 au titre des monuments historiques ou ayant reçu en 2019 le
label délivré par la Fondation du patrimoine
210
Les dispositions dérogatoires visant à retenir, pour la détermination du
revenu net foncier imposable de l'année 2019, la moyenne des dépenses de travaux respectivement supportées au cours des années 2018 et 2019 ne s’appliquent pas aux dépenses de l'espèce réalisées sur
un immeuble classé ou inscrit en 2019 au titre des monuments historiques ou ayant reçu en 2019 le label délivré par la Fondation du patrimoine en application de
l'article L. 143-2 du code du patrimoine si ce label a été accordé après avis favorable du service départemental de
l'architecture et du patrimoine.
Dès lors que le classement, l'inscription ou la labellisation intervient en
2019, les dépenses de travaux payées en 2019 sur un tel immeuble demeurent donc déductibles dans les conditions de droit commun.
Pour plus de précisions sur les immeubles classés ou inscrits au titre des
monuments historiques ou labellisés par la Fondation du patrimoine, il convient de se reporter au BOI-RFPI-SPEC-30-10.
2. Charges « pilotables » supportées par l'intermédiaire des provisions pour charges de copropriété
220
En application du a quater du 1° du I de
l'article 31 du CGI, les provisions pour charges de copropriété payées par les copropriétaires-bailleurs doivent être déduites
pour leur montant total sur la déclaration déposée au titre des revenus de l’année de leur versement au syndic, sans qu'il y ait lieu d'examiner l'utilisation effective de ces sommes ou leur
affectation à des dépenses déductibles ou non.
Après l’arrêté des comptes présenté à l'assemblée générale en année N+1, les
copropriétaires-bailleurs doivent procéder à la ventilation définitive des charges de copropriété versées en année N. Ainsi, ils doivent procéder sur la déclaration de revenus fonciers au titre de
l’année N+1 à la régularisation de la déduction qu’ils ont pratiquée au titre de l’année N en majorant leur revenu imposable de la fraction de la provision antérieurement déduite correspondant à des
charges non déductibles, à des charges récupérables sur les locataires, ainsi qu’à l’éventuel solde positif.
Pour plus de précisions, il convient de se reporter au
BOI-RFPI-BASE-20-70.
230
Les provisions pour charges de copropriété peuvent intégrer des dépenses de
travaux qui sont, par nature, des charges « pilotables » listées au I-B-2 § 40, au titre des dépenses visées au I de
l’article
14-2 de la loi n° 65-557 du 10 juillet 1965 fixant le statut de la copropriété des immeubles bâtis.
Des modalités dérogatoires de prise en compte des charges foncières,
similaires à celles applicables aux travaux réalisés directement par les contribuables sont prévues pour les provisions pour charges de copropriété afférentes à des travaux, sous réserve des
adaptations rendues nécessaires pour tenir compte du décalage temporel dans les modalités déclaratives de ces provisions.
a. Déduction, pour la détermination du revenu net foncier imposable de l'année 2019, de 50 % du montant des travaux
déductibles compris dans les provisions pour charges de copropriété payées en 2018
240
Les provisions mentionnées au a quater du 1° du I de
l'article 31 du CGI supportées par le propriétaire en 2018 au titre des dépenses prévues au I de l'article 14-2 de la loi
n° 65-557 du 10 juillet 1965 fixant le statut de la copropriété des immeubles bâtis et correspondant à des dépenses de travaux déductibles ouvrent droit, à hauteur de 50 % de leur montant, à une
déduction pour la détermination du revenu net foncier imposable de l'année 2019.
b. Réintégration, pour la détermination du revenu net foncier imposable de l’année 2020, de 50 % du montant des travaux
déductibles compris dans les provisions pour charges de copropriété payées en 2019
250
Corrélativement, pour la détermination du revenu net foncier imposable de
l'année 2020, les provisions mentionnées au a quater du 1° du I de l'article 31 du CGI sont diminuées à hauteur de 50 % du
montant des provisions mentionnées au même a quater du 1° du I de l'article 31 du CGI supportées par le propriétaire en 2019 au titre des dépenses prévues au I de
l'article
14-2 de la loi n° 65-557 du 10 juillet 1965 fixant le statut de la copropriété des immeubles bâtis et correspondant à des dépenses de travaux déductibles.
Exemple : Soit un copropriétaire bailleur supportant des
provisions pour charges de copropriété au titre des dépenses de travaux visées au I de l’article 14-2 de la loi n° 65-557 du 10 juillet 1965 fixant le statut de la copropriété des immeubles bâtis d'un
montant de 4 000 € en 2018, 3 000 € en 2019, 3 500 € en 2020 et exigées par le syndic pour chacun de ces montants au titre de chacune de ces trois années. Pour des raisons de simplicité, il est
considéré que les travaux réalisés par la copropriété présentent tous un caractère déductible.
Pour la détermination du revenu net foncier imposable de l'année 2018, le
contribuable peut opérer une déduction de 4 000 € correspondant aux provisions pour charges de copropriété supportées en 2018 au titre du I de l'article 14-2 de la loi n° 65-557 (application du droit
de déduction des provisions pour charges de copropriété exigibles au titre de l'année 2018).
Pour la détermination du revenu net foncier imposable de l'année 2019, le
contribuable peut opérer une déduction de 5 000 € :
- 3 000 € correspondant aux provisions pour charges de copropriété supportées
en 2019 au titre du I de l'article 14-2 de la loi n° 65-557 (application du droit commun de déduction des provisions pour charges de copropriété) ;
- 2 000 € correspondant à 50 % des dépenses relatives à des travaux déductibles
supportées en 2018 au titre du même I de l'article 14-2 de la loi n° 65-557.
Pour la détermination du revenu net foncier imposable de l'année 2020, le
contribuable peut opérer une déduction de 2 000 € :
- 3 500 € correspondant aux provisions pour charges de copropriété supportées
en 2020 au titre du I de l'article 14-2 de la loi n° 65-557 (application du droit commun de déduction des provisions pour charges de copropriété) ;
- diminués de 1 500 € correspondant à 50 % des dépenses relatives à des travaux
déductibles supportées en 2019 au titre du même I de l'article 14-2 de la loi n° 65-557.
260
Toutefois, il est admis, pour les immeubles acquis en 2019, que cette
réintégration ne soit pas effectuée pour la détermination du revenu net foncier imposable de l'année 2020.
En effet, dans l'hypothèse d'un immeuble acquis en 2019 et en l'absence, de
facto, de charges de copropriété payées en 2018, la déduction mentionnée au II-B-2-a § 240 n'a pas été pratiquée pour la détermination du revenu net foncier imposable de l'année 2019. | Bulletin officiel des finances publiques - impôts | BOI-IR-PAS-50-20-10 | https://bofip.impots.gouv.fr/bofip/11274-PGP.html/identifiant=BOI-IR-PAS-50-20-10-20180704 | 2018-07-04 00:00:00 | 207f46c992d9deba9388613ca49ae303109c261a7debe02d91e80467f268b8e7 | [
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1
En application de
l'article 87-0 A du code général des impôts (CGI), les personnes tenues d'effectuer la retenue à la source (RAS) prévue au
1° du 2 de l'article 204 A du CGI déclarent chaque mois à l'administration fiscale des informations relatives au montant
prélevé sur le revenu versé à chaque bénéficiaire.
10
La forme, le contenu, les modalités de dépôt de cette déclaration ainsi que le certificat de
conformité de la déclaration sont décrits ci-dessous.
I. Personnes tenues de souscrire la déclaration
20
Les personnes tenues de souscrire directement la déclaration mentionnée à
l'article 87-0 A du CGI sont définies au BOI-IR-PAS-30-10-10.
30
Pour les employeurs ayant recours aux dispositifs simplifiés prévus à
l'article L. 133-5-6 du code de la sécurité sociale (CSS) et ceux mentionnés à
l'article L. 7122-22 du code du travail (C. trav.), la déclaration mentionnée à l'article 87-0 A du CGI est souscrite par un
intermédiaire.
Pour plus de précisions, il convient de se reporter au BOI-IR-PAS-30-10-40 en cours de
rédaction.
II. Contenu de la déclaration
40
En application de
l'article 39 C de l'annexe III au CGI, la déclaration mentionnée à
l'article 87-0 A du CGI doit comporter les informations suivantes :
- l'identification du de la personne tenue d'effectuer la RAS ;
- l'identification du bénéficiaire des revenus ;
- l'assiette, le taux et le montant prélevé sur le revenu versé à chaque bénéficiaire ;
- des informations relatives au télérèglement
(BOI-IR-PAS-30-10-30-20).
Remarque : Les caractéristiques techniques des données à renseigner dans la
déclaration ainsi que les modalités de remplissage sont disponibles sur le portail www.net-entreprises.fr.
A. Identification du déclarant
50
En application des 1° et 2° de
l'article 39 C de l’annexe III au CGI, la déclaration mentionnée à
l'article 87-0 A du CGI doit comporter des éléments concernant le débiteur de la RAS et, le cas échéant, l'émetteur de la
déclaration s'il est différent.
S'agissant de la personne tenue d'effectuer la RAS ou débiteur ou collecteur,
il s'agit des numéros d'identité mentionnés à l'article R. 123-221 du code de commerce (C. com), c'est-à-dire les numéros SIREN et
SIRET, et de la nomenclature d'activité française (NAF) mentionnée au 1° de l'article R. 123-223 du C. com.
Lorsqu'il est différent du débiteur, doivent être indiqués le nom ou la raison
sociale et les numéros d'identités mentionnés à l'article R.123-221 du C. com, c'est-à-dire les numéros SIREN et SIRET de l'émetteur de la déclaration.
60
Si la personne tenue d’effectuer la retenue à la source est différente de celle qui émet la
déclaration, en plus des informations spécifiées au II-A § 50, celle-ci doit comporter les données d’identification de l’émetteur de la déclaration, à savoir :
- le nom ou la raison sociale ;
- les numéros d'identité mentionnés à l'article R. 123-221 du C. com
c'est-à-dire ses numéros SIREN et SIRET.
B. Identification du bénéficiaire des revenus
70
En application du 3° de
l'article 39 C de l'annexe III au CGI, la déclaration doit comporter pour chaque bénéficiaire de revenu, ses données
d'identification, c'est-à-dire :
- ses nom de famille, nom d'usage et prénoms ;
- son sexe ;
- ses date et lieu de naissance ;
- son numéro d’inscription au répertoire national d’identification des personnes physiques
(NIR) ou, pour les personnes en instance d’attribution d’un tel numéro, son numéro identifiant d’attente (NIA) attribué par la Caisse nationale d’assurance vieillesse des travailleurs salariés dans
les conditions prévues à l’article R.114-26 du CSS ;
- le cas échéant, le ou les numéros d'identification provisoires qui lui ont été attribués par
l'employeur. Un tel identifiant est obligatoire pour les salariés qui ne disposent pas de NIR ou de NIA ;
- la dernière adresse connue de son domicile. Il s'agit de l'adresse connue du débiteur de la
RAS au moment de la souscription de la déclaration.
C. Assiette, taux et montant de la retenue à la source
80
Conformément à
l'article 39 C de l'annexe III au CGI, le débiteur de la retenue à la source doit transmettre dans la déclaration,
les informations relatives au(x) revenu(s) versé(s) et au montant retenu :
- la date à laquelle les revenus ont été versés ;
- le montant net imposable à l'impôt sur le revenu, déterminé dans les conditions prévues à
l'article 204 F du CGI (BOI-IR-PAS-20-10-10), des sommes et avantages entrant dans le champ de la retenue à la source mentionnés au
BOIR-IR-PAS-10-10-10) ;
- le taux du prélèvement à la source appliqué. Il s'agit :
- soit du taux de prélèvement à la source personnalisé mis à la disposition du débiteur par
l'administration fiscale selon les modalités définies au BOI-IR-PAS-30-10-20 ;
- soit du taux de prélèvement non personnalisé prévu au III de
l'article 204 H du CGI (BOI-IR-PAS-20-20-30) ;
- le montant de prélèvement à la source, arrondi à la deuxième décimale la plus proche, la
fraction de décimale égale à 0,005 comptant pour 0,01 ;
- l'identifiant du taux de prélèvement à la source transmis à l'appui du compte-rendu émis par
l'administration fiscale à la suite du dépôt d'une déclaration par le débiteur (BOI-IR-PAS-30-10-20).
III. Modalités de dépôt de la déclaration
A. Forme de la déclaration
90
La déclaration mentionnée à
l'article 87-0 A du CGI prend la forme :
- soit d'une déclaration sociale nominative (DSN) souscrite par les débiteurs entrant dans le
champ d'application de l'article L. 133-5-3 du CSS
(BOI-IR-PAS-30-10-10 au I-A § 40) ;
- soit d'une déclaration « prélèvement à la source sur les revenus autres » (PASRAU) souscrite
par les personnes n'entrant pas dans le champ d'application de l'article L. 133-5-3 du CSS (BOI-IR-PAS-30-10-10 au I-B § 50 et suivants).
Remarque : Les employeurs relevant des régimes spéciaux de la sécurité sociale
connaissent un régime transitoire développé au I-C § 70 du BOI-IR-PAS-30-10-10.
100
En application de
l'article 89 A du CGI, la déclaration est transmise par le déclarant à l'administration fiscale selon un procédé informatique.
Le III de
l'article 39 D de l'annexe III au CGI précise les modalités de télédéclaration :
- les personnes tenues de déposer une DSN le font selon la
norme technique mentionnée au III de l'article R. 133-13 du
CSS ;
- la déclaration PASRAU est déposée selon une
norme technique prévue par
arrêté du 9 mai 2017 approuvant le cahier technique de la norme d'échange applicable à la déclaration dite «PASRAU».
B. Dépôt mensuel de la déclaration
1. Principe : transmission de la déclaration le mois suivant la mise à disposition ou le versement des revenus
110
Les collecteurs sont tenus de déposer chaque mois à l'administration fiscale la déclaration
mentionnée à l'article 87-0 A du CGI.
Cette déclaration est transmise le mois suivant celui au cours duquel les revenus dans le
champ du prélèvement ont été versés, quelle que soit la période au titre de laquelle les revenus ont été acquis (CGI,
ann. IIII, art. 39 D, I-al. 1).
120
En vertu du 1 du II de l'article 39 D de l'annexe III au CGI, cette obligation de dépôt
mensuel s'applique y compris lorsque aucun revenu n'a été versé au titre de la période de référence.
Exemple : Le débiteur verse à un bénéficiaire une rente trimestrielle à terme
échu en mars au titre des mois de janvier, février et mars. Le débiteur devra déposer chaque mois une déclaration PASRAU au titre des mois de janvier, février et mars. Pour les déclarations de janvier
et février, dès lors que le paiement est trimestriel, aucun revenu n'apparaîtra dans ces deux déclarations et aucun prélèvement à la source ne sera effectué. Dans la déclaration déposée au titre du
mois de mars, le débiteur renseignera le montant de la rente versée au bénéficiaire et procédera au reversement de la retenue opérée.
130
En application du II de l'article 39 D de l'annexe III au CGI, les débiteurs sont tenus de
déposer chaque mois la déclaration prévue à l'article 87-0 A du CGI et ce :
- lorsque leur obligation déclarative est souscrite sous la forme d'une DSN, tant qu'ils n'ont
pas demandé la radiation de leur compte auprès de l'organisme de recouvrement des cotisations de sécurité sociale dont ils relèvent ;
- lorsque leur obligation déclarative est souscrite sous la forme d'une déclaration PASRAU,
tant qu'ils n'ont pas porté à la connaissance de l'administration fiscale toute radiation ou cessation d'activité ou tout autre événement qui met fin à l'obligation déclarative.
2. Cas particulier : les collecteurs en « décalage de paie »
140
En application du 2° du II de
l'article R. 243-6 du CSS auquel renvoie le premier alinéa du I de
l'article R. 133-14 du CSS, les débiteurs de la retenue à la source relevant de la DSN et versant la paie après la
période mensuelle d'emploi (pratique dite du « décalage de paie ») déposent la déclaration au plus tard le 15 du mois au cours duquel a eu lieu le versement de la rémunération.
Exemple : Une entreprise verse début janvier 2020 les salaires dus au titre de
décembre 2019. Elle dépose le 15 janvier 2020 au plus tard une DSN comportant les revenus versés en janvier 2020 au titre du mois de décembre 2019.
IV. Destinataire de la déclaration
150
La déclaration mentionnée à
l'article 87-0 A du CGI est transmise au service des impôts des entreprises dont dépend le siège de l'établissement tenu
d'opérer la retenue à la source (CGI, ann. III, art. 39 F).
160
Lorsque la personne tenue d'effectuer la retenue à la source n'est pas établie en France, la
déclaration relève de la compétence du service des impôts des entreprises étrangères.
170
La transmission des déclarations mentionnées à l'article 87-0 A du CGI à l'administration
fiscale est réalisée via le portail www.net-entreprises.fr ou le portail www.msa.fr, le cas échéant
(CGI, ann. III, art. 39 D).
V. Délais de dépôt de la déclaration
180
En application du I de
l'article 39 D de l'annexe III au CGI, les dates limites de dépôt de la déclaration mentionnée à
l'article 87-0 A du CGI diffèrent selon que le débiteur relève ou non du champ de la DSN prévu à
l'article L. 133-5-3 du CSS (III-A § 90) :
- Lorsqu'ils relèvent de la DSN, les débiteurs sont tenus au dépôt de la déclaration au plus
tard le 5 ou le 15 du mois suivant celui au cours duquel les revenus ont été versés (exception faite des entreprises en décalage de paie, III-B-2 § 140), conformément au 1° du I de
l'article 39 D de l'annexe III au CGI et ce y compris lorsqu'aucun revenu n'a été versé au titre de la période de référence (III-B § 110 et suivants) ;
- Lorsqu'ils relèvent de la déclaration PASRAU, les débiteurs sont tenus de déposer une
déclaration PASRAU au plus tard le 10 de chaque mois, conformément à l'article 6 C de l'annexe IV au CGI.
190
Si le délai imparti pour souscrire la DSN ou la déclaration PASRAU expire un jour férié ou non
ouvré, il est prorogé jusqu’au jour ouvrable suivant (CGI, ann. IV, art. 6 C pour la déclaration PASRAU, et CSS, art. R.
133-14, I-al. 3 pour la DSN).
VI. Délivrance d'un certificat de conformité de la déclaration
200
A réception de la déclaration mentionnée à
l'article 87-0 A du CGI, l'administration fiscale adresse un certificat de conformité à l'émetteur de la déclaration qui
atteste du dépôt de la déclaration (CGI, ann. III, art. 39 E).
Ce certificat informe le déclarant de la conformité de sa DSN ou de sa déclaration PASRAU aux
normes techniques mentionnées au III-A § 100.
210
La délivrance du certificat de conformité ne fait pas obstacle aux demandes effectuées auprès
de l'employeur par les organismes, les administrations ou les salariés, de rectifier ou mettre à jour les données inexactes ou incomplètes dans la DSN ou la déclaration PASRAU du ou des mois suivants.
VII. Régularisation de la déclaration
220
L'article 95
ZO de l'annexe II au CGI prévoit la possibilité de régulariser lors de la souscription d'une déclaration, mentionnée à
l'article 87-0 A du CGI, les erreurs commises dans une déclaration antérieure.
Ces modalités de régularisation d'une déclaration sont commentées au
BOI-IR-PAS-30-10-50. | Bulletin officiel des finances publiques - impôts | BOI-IR-PAS-30-10-30-10 | https://bofip.impots.gouv.fr/bofip/11168-PGP.html/identifiant=BOI-IR-PAS-30-10-30-10-20190227 | 2019-02-27 00:00:00 | 5238db0e01be0da438c413163828e9b3e03961c5b3445ed1e04829606f2a40b4 | [
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] |
1
L'article
982 du code général des impôts (CGI) prévoit les modalités de déclaration au titre de l'impôt sur la fortune immobilière (IFI).
I. Obligations déclaratives
10
Le 1 du I de l'article 982 du CGI prévoit que les redevables mentionnent la
valeur brute et la valeur nette taxable des actifs imposables sur la déclaration annuelle prévue à l'article 170 du CGI
(déclaration d’impôt sur le revenu) au titre de l'IFI (déclaration n° 2042-IFI
[CERFA n° 15798], accessible en ligne sur le site www.impots.gouv.fr). Ils joignent à cette déclaration des annexes conformes à un modèle établi par
l'administration, sur lesquelles ils mentionnent et évaluent les éléments de ces mêmes actifs ainsi que les éléments de passif qui leur sont rattachables.
20
Les redevables de l’IFI dont le patrimoine immobilier est d’une valeur nette
taxable supérieure à 1,3 M€, et qui ne sont pas tenus de déposer une déclaration d’ensemble des revenus en France déposent au service compétent, une déclaration sans revenus spécifique
n° 2042-IFI-COV-K (CERFA n° 15864), accessible en ligne sur le site
www.impots.gouv.fr, et déclarent leur patrimoine immobilier taxable sur la déclaration annuelle prévue à l'article 170 du CGI au titre de l'IFI, soit
la déclaration n° 2042-IFI complétée des annexes. Tel est notamment le cas des redevables de l’IFI non résidents de France qui ne seraient pas tenus au dépôt d’une déclaration
d’ensemble des revenus, ou des enfants majeurs rattachés (absence de revenus de source française et hors champ d’application de
l’article 170 bis du CGI).
30
Il appartient aux redevables de mentionner également sur leur déclaration de
revenus au titre de l’IFI, le cas échéant, le montant des versements ouvrant droit à la réduction d’impôt pour dons à certains organismes d’intérêt général, dit dispositif « IFI dons »
(CGI, art. 978).
Les dons ouvrant droit à la réduction d'IFI sont ceux effectués à compter du
jour suivant la date limite de dépôt de la déclaration d’IFI mentionnée à l'article 982 du CGI au titre de l'année précédant celle de l'imposition et jusqu'à la date limite de dépôt de cette même
déclaration au titre de l'année d'imposition.
En pratique, la déclaration d’IFI étant effectuée sur la déclaration d’impôt sur
le revenu, les dons retenus au titre de l' « IFI dons » sont donc ceux effectués jusqu’à la date limite de dépôt de la déclaration d’ensemble des revenus, c’est-à-dire soit la date limite de dépôt de
la déclaration "papier", soit la date limite de télédéclaration correspondant à la zone géographique du redevable. Ces dates limites de dépôt sont portées à la connaissance des redevables notamment
sur le portail fiscal www.impots.gouv.fr lors de la campagne annuelle de souscription de la déclaration d’ensemble des revenus.
Remarque : Les dons et versements ouvrant droit aux avantages fiscaux prévus à
l'article 885-0 V bis du CGI, à
l'article 885-0 V bis A du CGI et à
l'article 885-0 V bis B du CGI, dans leur rédaction en vigueur au 31 décembre 2017, effectués entre la date limite de
dépôt des déclarations au titre de l’ISF dû au titre de l’année 2017 et le 31 décembre 2017, sont imputables, dans les conditions prévues aux articles 885-0 V bis, 885-0 V bis A et 885-0 V bis B
précités dans leur rédaction en vigueur au 31 décembre 2017, sur l’IFI dû au titre de l’année 2018. Ces dons et versements doivent être déclarés dans la déclaration d'IFI déposée au titre de l'année
2018, avec ceux qui ont été effectués entre le 1er janvier 2018 et la date limite de dépôt de la déclaration d'IFI, éligibles à la réduction « IFI dons » au titre de l'année 2018.
40
Les redevables dont le patrimoine immobilier est d’une valeur nette taxable
supérieure à 1,3 M€ ne joignent en principe aucun justificatif à leur déclaration de revenus au titre de l'IFI, que ce soit au titre de la réduction pour dons
(CGI, art. 978), ou des dettes déduites de l'actif imposable.
En revanche, ces redevables joignent à cette déclaration des annexes conformes
à un modèle établi par l'administration, sur lesquelles ils mentionnent et évaluent les éléments des actifs imposables ainsi que le passif qui peut lui être rattaché et conservent l'ensemble des
éléments permettant de justifier ces informations déclarées à la disposition de l’administration en vue de répondre à une demande de sa part dans le cadre de l’exercice de son droit de contrôle.
Par exception, en cas d'exonération partielle d'impôt sur la fortune
immobilière prévue à l'article 976 du CGI, le certificat mentionné au a du 3° du 1 et au a du 2° du 2 de
l'article 793 du CGI doit être produit lors du dépôt de la déclaration souscrite au titre de l'impôt sur la fortune immobilière
comportant des biens entrant dans le champ d'application de l'exonération partielle et pour lesquels le bénéfice de ces dispositions est demandé pour la première fois
(BOI-PAT-IFI-30-20). Un nouveau certificat doit ensuite être produit tous les dix ans ainsi qu'un bilan de la mise en œuvre du document de gestion durable
(BOI-PAT-IFI-30-20 au I-B § 50).
Remarque 1 : Il est précisé que les redevables qui ont bénéficié de
l'exonération partielle d'ISF prévue à l'article 885 I bis du CGI doivent fournir chaque année l'attestation mentionnée
au f de l'article 885 I bis du CGI jusqu'à l'année suivant celle du terme de l'engagement collectif qu'ils ont souscrit.
Remarque 2 : Concernant l’exonération prévue à l’article 976 du
CGI, le D du IX de
l’article
31 de la loi n° 2017-1837 du 30 décembre 2017 de finances pour 2018 prévoit que les certificats fournis et les engagements pris pour bénéficier de l'exonération des propriétés en nature de bois et
forêts et des parts de groupements forestiers au titre de l'impôt de solidarité sur la fortune demeurent valables au titre de l'IFI, pour le temps restant à courir. Aucun nouveau justificatif n’est
donc à fournir tant que les certificats et engagements pris pour l’ISF restent valables.
II. Cas des contribuables mariés ou liés par un PACS
50
En cas de mariage ou de conclusion d'un PACS au cours de l'année précédant
celle de l'imposition, l'assiette de l'IFI est constituée par l'ensemble des biens et droits immobiliers imposables appartenant à l'un et l'autre des nouveaux conjoints ou partenaires du PACS au
1er janvier de l'année au titre de laquelle l'imposition est due.
60
En matière d'impôt sur le revenu,
l’article
95 de la loi n° 2010-1657 du 29 décembre 2010 de finances pour 2011 a simplifié les modalités d’imposition des couples. L’année du mariage ou de conclusion du Pacs, les époux ou partenaires
souscrivent une déclaration commune avec l’ensemble de leurs revenus et charges pour l’année entière. Toutefois, sur option irrévocable, ils peuvent souscrire chacun séparément une déclaration pour
l’année entière comprenant l’ensemble de leurs revenus personnels ainsi que la quote-part de leurs revenus communs.
70
Les nouveaux conjoints ou partenaires de PACS sont tenus de respecter les
modalités déclaratives décrites au I § 10 à 40. À cet égard, le sixième alinéa de l’article 964 du CGI
prévoit que « sauf dans les cas prévus aux a et b du 4 de l'article 6 du CGI, les couples mariés font l'objet d'une imposition
commune ». En conséquence, en cas d’option pour une imposition séparée à l’impôt sur le revenu, l'ensemble du patrimoine immobilier du couple devra être porté sur la déclaration de revenus au titre de
l'IFI de l’un ou de l’autre des conjoints ou partenaires du PACS.
III. Cas des concubins notoires
80
Il est rappelé qu’en cas de concubinage notoire, l'assiette de l'IFI est
constituée par l'ensemble des biens et droits immobiliers imposables appartenant à l'un et l'autre des concubins et aux enfants mineurs dont l'un ou l'autre des concubins a l'administration légale des
biens (BOI-PAT-IFI-20-10 au IV-C § 190). En revanche, en matière d’impôt sur le revenu, les concubins sont imposables séparément.
La valeur brute et la valeur nette taxable du patrimoine immobilier des
concubins notoires et de ceux des enfants mineurs, lorsque les concubins ont l'administration légale de leurs biens, sont portées sur la déclaration de revenus au titre de l'IFI de l'un ou l'autre des
concubins, complétée des annexes.
IV. Cas des enfants majeurs rattachés
90
Les personnes physiques majeures sont soumises à l’IFI en application de
l'article 964 du CGI. En matière d'impôt sur le revenu, dans les conditions prévues au 3 de l'article 6 du CGI et à
l'article 196 B du CGI, les personnes physiques majeures peuvent être rattachées au foyer fiscal de leurs parents pour la
déclaration et l’imposition de leurs revenus. Ces enfants majeurs ainsi rattachés doivent déposer séparément une déclaration de revenus au titre de l'IFI pour déclarer leur IFI selon les modalités
décrites infra au I § 20. Les éléments de taxation à l’IFI de l’enfant majeur rattaché ne doivent pas être portés sur la déclaration de revenus au titre de l'IFI du foyer fiscal
de rattachement.
V. Modalités d'application des obligations déclaratives
100
Le décret conjoint des ministres chargés de l'économie et des finances et de
l’action et des comptes publics fixe les modalités déclaratives auxquelles sont soumis des redevables.
A. Imprimés à utiliser
110
La déclaration de la valeur brute et la valeur nette taxable des actifs
imposables est effectuée, chaque année (N), sur la déclaration annuelle prévue à l'article 170 du CGI fournie par
l'administration et portant le numéro n° 2042-IFI (CERFA n° 15798), à laquelle sont
jointes des annexes sur lesquelles sont portées les informations nécessaires au calcul et au contrôle de l’impôt.
Elle doit être accompagnée de la déclaration de revenus spécifique portant le
numéro n° 2042-IFI-COV-K (CERFA n° 15864) lorsque les redevables ne sont pas tenus de
déposer une déclaration d’ensemble des revenus en France.
Un modèle d'engagement fourni par l’administration et portant le numéro n°
2042-NOT-BOIS (CERFA n° 52213) est souscrit pour bénéficier des régimes de faveur
bois et forêts et parts de groupements forestiers.
L’IFI dû au titre d’une année donnée (N) doit être déclaré sur les modèles de
déclaration du millésime correspondant.
Les imprimés n° 2042-IFI , n° 2042-IFI-COV-K
et n° 2042-NOT-BOIS ainsi que les annexes sont accessibles en ligne sur le site www.impots.gouv.fr.
B. Modèles envoyés par l’administration
120
Les redevables domiciliés en France, dans la Principauté de Monaco ainsi que
les redevables non résidents qui ont souscrit l'année N-1 une déclaration d'IFI pour un patrimoine taxable à l'IFI de l'année N-1, sont destinataires des documents suivants.
130
Une déclaration principale n°
2042-IFI (CERFA n° 15798), accessible en ligne sur le site
www.impots.gouv.fr, incluant ses annexes et la notice, est envoyée aux contribuables qui déposent une déclaration de revenus n°
2042 (CERFA n° 10330). Elle n'est pas préimprimée et doit être complétée par le contribuable de ses noms,
prénoms et adresse. Il doit également signaler certaines situations particulières, comme par exemple le concubinage notoire. L’identité des enfants mineurs doit être renseignée.
Le détail de l'actif et du passif doit figurer sur les annexes à la
déclaration n° 2042-IFI.
Lorsque le contribuable ne dépose pas de déclaration de revenus – non résident
ou majeur rattaché au foyer fiscal de ses parents – il doit souscrire une déclaration n°
2042-IFI-COV-K (CERFA n° 15864), accessible en ligne sur le site
www.impots.gouv.fr, sur laquelle seront préimprimés les renseignements relatifs à l'adresse et à l'état civil des déclarants, l'adresse du service des
impôts où la déclaration doit être déposée, le numéro de téléphone du centre des finances publiques. Le cadre relatif à la situation familiale particulière doit être servi en cas de changement de
situation de famille en année N-1.
Cette déclaration est accompagnée de la déclaration n°
2042-IFI, incluant les annexes et la notice. Cette déclaration et ses annexes doivent être complétées comme indiqué précédemment.
Par ailleurs, pour faciliter la rédaction de la déclaration, une notice
explicative n° 2042-IFI-NOT (CERFA n° 52210), accessible en ligne sur le site
www.impots.gouv.fr, est jointe.
Un modèle d'engagement pour les régimes de faveur bois et forêts et parts de
groupements forestiers n° 2042-NOT-BOIS (CERFA n° 52213) est disponible uniquement en
ligne.
C. Modèles disponibles
140
Chaque jeu se compose :
- d'une déclaration principale n°
2042-IFI (CERFA n° 15798) et incluant les annexes et la notice n°
2042-IFI-NOT (CERFA n° 52210) en un seul exemplaire.
Le cas échéant, il peut être complété :
- d'une déclaration spécifique n°
2042-IFI-COV-K (CERFA n° 15864) en cas d'absence de revenus conduisant à déposer une
déclaration d’impôt sur le revenu ;
- d'un modèle d'engagement n°
2042-NOT-BOIS (CERFA n° 52213) dans l'hypothèse du régime de faveur bois et forêts et
parts de groupements forestiers ;
D. Nombre d'exemplaires à souscrire
150
Les déclarations n°
2042-IFI (CERFA n° 15798) ou/et n°
2042-IFI-COV-K (CERFA n° 15864) sont souscrites en un seul exemplaire. Il en est
ainsi également du modèle d'engagement n° 2042-NOT-BOIS (CERFA n° 52213). Il n'est
pas exigé des redevables la souscription de déclarations spéciales "foraines" pour les immeubles situés hors du ressort du centre des finances publiques qui reçoit la déclaration.
Les imprimés n° 2042-IFI et n°
2042-IFI-COV-K, le modèle d'engagement n° 2042-NOT-BOIS et les annexes sont accessibles en ligne sur le site
www.impots.gouv.fr.
E. Indications à fournir par le déclarant
1. Énumération des biens article par article
160
Pour énumérer les éléments constitutifs de son patrimoine immobilier sur les
différentes annexes mises à sa disposition, le redevable attribue à chacun de ces éléments un numéro distinct, appelé numéro d'article, en commençant par le chiffre 1 pour chaque catégorie
d'intercalaire.
Constitue en pratique un article distinct, soit un élément isolé, soit
plusieurs éléments qui, ayant des caractéristiques identiques, peuvent être déclarés globalement.
Selon les dispositions combinées de
l'article 964 du CGI, de l'article 965 du CGI,de
l'article 982 du CGI et de l'article 1723 ter-00
B du CGI, l'assiette de l'IFI est constituée par la valeur nette de l'ensemble des biens et droits immobiliers imposables appartenant à des conjoints ou partenaires liés par un pacte civil de
solidarité, des concubins notoires et à leurs enfants mineurs et les époux ou partenaires liés par un pacte civil de solidarité sont solidaires pour le paiement de l'impôt.
Il en résulte que dans la déclaration conjointe prévue à l'article 885 W du
CGI, les biens et droits immobiliers appartenant personnellement à chacun des époux, doivent être déclarés séparément à leurs noms respectifs, comme doivent être mentionnées séparément les charges
déductibles afférentes à ces biens, avant que l'addition ou la soustraction de l'ensemble des valeurs ou des charges ne détermine la base d'imposition et l'établissement de l'impôt global unique dû
solidairement par les époux (Cass. com., 12
décembre 1989, n° 88-14579).
Cette jurisprudence, rendue en matière d’impôt sur les grandes fortunes, est
transposable à l'IFI s'agissant de la déclaration mentionnée à l'article 982 du CGI (BOI-CF-IOR).
2. Biens totalement ou partiellement exonérés
170
L'obligation de déposer une déclaration ne vise que les redevables dont le
patrimoine net taxable excède le seuil d'assujettissement de 1,3 M€.
Les biens exonérés de l'IFI n'ont pas à figurer sur la déclaration à souscrire
sous réserve des précisions suivantes.
a. Biens professionnels
180
Les redevables possédant, à titre individuel ou dans le cadre d'une société,
des biens ou droits immobiliers affectés à l'activité professionnelle ou des parts ou actions représentatives de ces mêmes biens ou droits, exonérés dans les conditions prévues à
l'article 975 du CGI, doivent fournir des renseignements complémentaires à la page 2 de la déclaration n°
2042-IFI (CERFA n° 15798) , accessible en ligne sur le site
www.impots.gouv.fr, ainsi qu'à l'annexe prévue à cet effet.
b. Biens mixtes
190
Si certains biens sont en partie affectés à l'activité professionnelle et en
partie à usage privé, seule la valeur de la partie non professionnelle doit être déclarée.
Le redevable doit alors préciser le pourcentage ou la fraction du bien
considéré comme non affecté à l'activité professionnelle et indiquer sa valeur non affectée à l'activité professionnelle.
c. Bois et forêts et parts de groupements forestiers
200
Lorsqu’ils ne peuvent être qualifiés de biens affectés à l'activité
professionnelle, les bois et forêts et parts de groupements forestiers sont exonérés partiellement à la condition, notamment, que le redevable produise une déclaration valant engagement d'exploitation
normale pendant 30 ans par lui-même ou ses ayants cause. Il est précisé que la déclaration valant engagement n'est demandée que lorsque les biens concernés sont portés pour la première fois sur la
déclaration d'IFI (cf. le formulaire n° 2042-NOT-BOIS - CERFA n° 52213), accessible
en ligne sur le site www.impots.gouv.fr).
Les bois et forêts et groupements forestiers partiellement exonérés doivent
être déclarés pour la fraction de leur valeur imposable.
3. Obligation pour les redevables de justifier le passif
210
Conformément aux dispositions de
l’article 313 BQ ter de l’annexe III au CGI, le redevable est tenu de mentionner sur les annexes à sa
déclaration le détail du passif à sa charge au 1er janvier de l’année d’imposition admis en déduction de son assiette imposable pour le calcul de l’impôt dû.
VI. Dépôt de la déclaration d'IFI
A. Lieu de dépôt de la déclaration
220
En application des dispositions de
l'article 1679 ter du CGI, l'IFI est recouvré selon les modalités prévues à
l'article 1658 du CGI et acquitté dans les conditions prévues au 1 de
l'article 1663 du CGI et sous les mêmes sûretés, privilèges, garanties et sanctions que l'impôt sur le revenu.
Il convient donc de se reporter sur cette question au
BOI-IR-DECLA-10.
230
Remarque : Concernant les personnes qui résident habituellement
dans la principauté de Monaco, il convient de se reporter également à l'article 121 Z quinquies de l'annexe
IV au CGI.
1. Déclarations envoyées par l’administration
240
L'adresse du service des impôts de rattachement, où doit être déposée la
déclaration, est indiquée lors de l'envoi de la déclaration.
En cas de changement d'adresse, le redevable doit faire parvenir, dans tous
les cas, la déclaration à l'adresse du service qui est préimprimée sur la déclaration.
2. Déclarations disponibles
250
Les déclarations de revenus au titre de l'IFI non préidentifiées, souscrites
par les redevables domiciliés en France, sont à déposer au service des impôts du lieu de résidence.
Les résidents de la Principauté de Monaco doivent adresser leur déclaration au
service des impôts des particuliers (SIP) de Menton.
Pour les autres personnes, dont le domicile est situé hors de France, le
bureau compétent est le SIP non résidents.
En ce qui concerne les redevables destinataires d’une déclaration n°
2042-IFI (CERFA n° 15798), accessible en ligne sur le site
www.impots.gouv.fr, et qui souscrivent une déclaration éditée à partir d’Internet, cette dernière doit être déposée au service des impôts indiqué lors
de l'envoi de la déclaration n° 2042-IFI (CERFA n° 15798) qu’ils ont reçue.
B. Date de dépôt de la déclaration
1. Cas général
260
En application des dispositions de
l'article 1679 ter du CGI, l'IFI est recouvré selon les modalités prévues à
l'article 1658 du CGI et acquitté dans les conditions prévues au 1 de
l'article 1663 du CGI et sous les mêmes sûretés, privilèges, garanties et sanctions que l'impôt sur le revenu.
Il en résulte que les délais applicables pour le dépôt de la déclaration
d’IFI sont ceux en vigueur en matière d’impôt sur le revenu. Pour plus de détails sur ces derniers, il convient de se reporter au BOI-IR-DECLA-20-10-10 au VI-A § 340
et suivants.
2. Cas particuliers
a. Déclaration souscrite pour le compte d'une personne décédée
270
Lorsque la déclaration est souscrite pour le compte d'une personne décédée
entre le 1er janvier de l'année d'imposition et la date de dépôt, la souscription doit être effectuée conformément aux dispositions du 2 de
l’article 204 du CGI (CGI, art. 982, I-3).
Le cas échéant, le notaire chargé de la succession peut produire cette
déclaration à la demande des ayants droit si la succession n'est pas liquidée à la date de production de la déclaration.
Pour plus de précision, il convient de se reporter au
BOI-PAT-IFI-50-10-10 au II-B-2 § 70 et suivants.
b. Imputation du montant des impôts dont les caractéristiques sont similaires à celles de l'IFI acquitté hors de France
demandée ultérieurement
280
Lorsque l'imputation du montant des impôts dont les caractéristiques sont
similaires à celles de l'IFI acquitté hors de France n'a pas été sollicitée au moment du dépôt de la déclaration n°
2042-IFI (CERFA n° 15798) par l'adjonction de l'annexe correspondante, cette dernière
peut être déposée ultérieurement à l'appui d'une demande de restitution auprès du service ayant reçu initialement la déclaration. L'imprimé n°
2042-IFI (CERFA n° 15798) est accessible en ligne sur le site
www.impots.gouv.fr.
C. Défaut ou retard de dépôt de la déclaration
290
Il convient de se reporter au
BOI-PAT-IFI-60-10. | Bulletin officiel des finances publiques - impôts | BOI-PAT-IFI-50-10-20 | https://bofip.impots.gouv.fr/bofip/11342-PGP.html/identifiant=BOI-PAT-IFI-50-10-20-20180608 | 2018-06-08 00:00:00 | 9f06b3a03c5d97f57da6d820647c9283e646de06b8bf2db168852f326ffe5cee | [
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] |
L'article
28 de la loi n° 2017-1837 du 30 décembre 2017 de finances pour 2018 supprime, pour les faits générateurs d'imposition intervenant à compter du 1er janvier 2018, le régime fiscal de
l'anonymat qui s'appliquait lorsque le bénéficiaire des produits de certains bons ou contrats n'autorisait pas l'établissement payeur à communiquer son identité et son domicile fiscal à
l'administration fiscale.
Par suite, le prélèvement prévu à
l'article 990 A du CGI dans sa rédaction en vigueur jusqu'au 31 décembre 2017, calculé sur la valeur en capital des bons ou
contrats qui relevaient du régime fiscal de l'anonymat, n'est plus applicable aux faits générateurs d'imposition intervenant à compter du 1er janvier 2018.
Les commentaires contenus dans le présent BOI sont retirés à compter de la date de publication mentionnée
ci-dessus. Pour prendre connaissance des commentaires antérieurs, vous pouvez consulter les différentes versions précédentes de ce document dans l'onglet « Versions du document ». | Bulletin officiel des finances publiques - impôts | BOI-ENR-TIM-40-40 | https://bofip.impots.gouv.fr/bofip/1141-PGP.html/identifiant=BOI-ENR-TIM-40-40-20191220 | 2019-12-20 00:00:00 | e1daff3ada7d48570bb63456096e1b94a69d300be7ee54998c08f37c552c27d0 | [
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Le présent titre traite de la garantie apportée par les différentes procédures de rescrits :
- à la section 1 (BOI-SJ-RES-10-20-10) est décrite la procédure de «
rescrit général » c'est-à-dire la garantie apportée par une prise de position formelle sur une situation de fait au regard d'un texte fiscal
(livre des procédures fiscales [LPF], art. L. 80 B, 1°) ;
- à la section 2 (BOI-SJ-RES-10-20-20) sont présentées les
procédures de rescrits spécifiques avec accord implicite en cas d'absence de réponse de l'administration dans un délai encadré par la loi (LPF, art. L. 80 B, 2°, 3°, 3° bis, 4°, 5°, 6°, 8°, 9° ;
LPF, art. 64 B et LPF, art. 80 C). | Bulletin officiel des finances publiques - impôts | BOI-SJ-RES-10-20 | https://bofip.impots.gouv.fr/bofip/1225-PGP.html/identifiant=BOI-SJ-RES-10-20-20200304 | 2020-03-04 00:00:00 | 7ee3d185330614276b861c27b8c680b5ee36f341f896684a42982d439d3f39df | [
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] |
I. Champ d'application de l'exonération
1
Il est rappelé que les opérations de façon exécutées sur des marchandises destinées à
l'exportation bénéficient, sous certaines conditions, de l'exonération prévue par les dispositions de l'article 262-I du CGI
(cf. BOI-TVA-CHAMP-30-30-20-10 n° 100).
10
Par ailleurs, l'article
262-II-1° du CGI, exonère les prestations de services portant sur des biens meubles acquis ou importés en vue de faire l'objet de ces travaux et expédiés ou transportés en dehors du territoire des
États membres de la Communauté européenne par le prestataire de services ou par le preneur établi hors de France ou pour leur compte.
L'exonération ne s'applique donc pas aux travaux portant sur des biens qui sont par suite
expédiés ou transportés dans un autre État membre de la Communauté européenne.
20
Cette exonération concerne exclusivement les biens dont l'état nécessite, lors de leur
acquisition ou de leur importation, des travaux que le preneur étranger fait effectuer en France avant leur expédition ou leur transport hors de la Communauté européenne.
30
Elle ne s'applique pas aux travaux de réparation et d'entretien, y compris la fourniture de
biens d'équipement et de pièces détachées incorporées, portant sur des véhicules routiers, des bateaux de plaisance, des avions de tourisme ou tout autre moyen de transport à usage privé, et qui sont
devenus nécessaires à la suite d'une panne ou d'un accident survenu pendant le séjour en France de ces moyens de transport.
Remarque : Les biens en provenance d'un Etat ou territoire tiers qui sont introduits en France en
vue d'être façonnés ou réparés peuvent être placés, dans certaines conditions, sous l'un des régimes suspensifs mentionnés à
l'article 277 A du CGI. Dans ce cas, il convient de se
reporter aux commentaires figurant dans le BOI-TVA-CHAMP-40.
II. Cas particulier : réparation et entretien de bateaux fluviaux ou de bateaux de plaisance d'un pays tiers
40
L'exonération prévue à
l'article 262-II-1° du CGI est applicable dans les conditions suivantes aux opérations de réparation et d'entretien de bateaux
fluviaux ou de bateaux de plaisance tiers.
Remarque : l'exonération ne s'applique pas aux opérations portant sur des
bateaux destinés à la navigation de commerce sur les fleuves internationaux.
A. Réparation et entretien de bateaux fluviaux d'un pays tiers
50
Les opérations de réparation ou d'entretien effectuées sur des bateaux fluviaux d'un pays
tiers (autres que ceux naviguant sur les voies d'eau internationales) peuvent être effectuées dans le cadre de l'un des régimes suspensifs mentionnés à
l'article 277 A du CGI, lorsque les bateaux ont été placés, conformément à cet article, sous ce régime lors de leur entrée en
France en vue de faire l'objet de ces opérations.
60
Ces opérations de réparation ou d'entretien, y compris la fourniture par le prestataire de
pièces incorporées, sont effectuées en suspension de taxe, si les conditions posées par l'article 277 A du CGI déjà cité sont
remplies (cf. BOI-TVA-CHAMP-40).
B. Réparation et entretien de bateaux de plaisance battant pavillon d'un pays tiers
70
Les opérations de réparations et d'entretien des bateaux de plaisance battant pavillon d'un
pays tiers et bénéficiant du régime de l'admission temporaire des moyens de transport à usage privé ne peuvent être exonérées que si les conditions posées par
l'article 262-II-1° du CGI sont remplies. | Bulletin officiel des finances publiques - impôts | BOI-TVA-CHAMP-30-30-20-20 | https://bofip.impots.gouv.fr/bofip/1352-PGP.html/identifiant=BOI-TVA-CHAMP-30-30-20-20-20120912 | 2012-09-12 00:00:00 | a65aea304e0f313c282cf32aa2fad7f1c213f06290920792668e001c0ca6a7f0 | [
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] |
1
Les opérations afférentes à des biens destinés à être placés ou placés sous le
régime ou un entrepôt fiscal suspensif peuvent être réalisées en suspension du paiement de la TVA, sous réserve du respect des conditions énoncées ci-après.
I. Livraisons, importations et acquisitions intracommunautaires de biens
A. Livraisons, importations et acquisitions intracommunautaires de biens destinés à être placés sous le régime ou un
entrepôt fiscal suspensif
10
L'article
277 A-I-2°, 3° et 4° du code général des impôts (CGI) permet de réaliser en suspension du paiement de la TVA :
- des livraisons de biens pris sur le marché intérieur ;
- des importations de biens (mis en libre pratique, cf.
BOI-TVA-CHAMP-40-20-20 § 20) pris hors de la Communauté européenne, sur le territoire d'un autre État membre de l'Union européenne mentionné
à l'article 256-0 du CGI (cf. BOI-TVA-CHAMP-20-10-II-A-2) ou dans
un département d'outre-mer ;
- des acquisitions intracommunautaires de biens pris sur le marché
communautaire.
Ces opérations doivent avoir pour effet direct et immédiat le placement de ces
biens sous le régime ou un entrepôt fiscal suspensif dans les cas prévus par l'autorisation d'ouverture (cf. BOI-TVA-CHAMP-40-20-30-I § 120 à
180).
20
S'agissant plus particulièrement de la suspension du paiement de la taxe à
l'importation, le redevable de la taxe en vertu de l'article 293 A du CGI doit justifier qu'il remplit au moment de
l'importation les conditions qui permettent de placer ce bien sous un régime ou un entrepôt fiscal suspensif.
En outre, les biens doivent être acheminés vers un entrepôt fiscal dès
l'achèvement des opérations de dédouanement, après avoir été éventuellement transbordés d'un moyen de transport à l'autre.
B. Livraisons de biens placés sous le régime ou un entrepôt fiscal suspensif
30
Aux termes de
l'article 277 A-I-6° du CGI, les biens placés sous le régime ou un entrepôt fiscal suspensif peuvent faire l'objet de
livraisons en suspension du paiement de la TVA si ces livraisons sont effectuées avec maintien des biens sous le régime sous lequel ils ont été initialement placés.
40
En conséquence, cette disposition ne s'applique pas :
- aux livraisons qui ont pour effet direct et immédiat la sortie des biens du
régime ou d'un entrepôt fiscal suspensif ;
- aux livraisons effectuées lors du passage des biens sous le régime ou un
entrepôt fiscal suspensif différent de celui sous lequel ils étaient antérieurement placés.
Préalablement à la réalisation de l'une de ces livraisons, le propriétaire des
biens doit, en effet, sortir les biens du régime ou de l'entrepôt fiscal suspensif et acquitter la TVA due.
Lorsque la livraison consécutive à la sortie du régime ou de l'entrepôt fiscal
suspensif a pour effet direct et immédiat le placement des biens en cause sous un autre régime ou entrepôt fiscal suspensif sur le territoire national, cette livraison pourra être réalisée en
suspension de TVA en vertu de l'article 277 A-I-2° du CGI.
II. Prestations de services
A. Objet des prestations de services
1. Prestations de services afférentes aux livraisons, importations et acquisitions intracommunautaires de biens destinés à
être placés sous le régime ou un entrepôt fiscal suspensif
50
L'article 277 A-I-5° du CGI permet de réaliser en suspension du paiement de la TVA des prestations de services afférentes aux
livraisons, importations ou acquisitions intracommunautaires qui ont eu pour effet direct et immédiat le placement des biens sous le régime ou un entrepôt fiscal suspensif. Ces opérations sont
décrites au I.
2. Prestations de services effectuées sous le régime ou un entrepôt fiscal suspensif
60
L'article 277 A-I-6° du CGI permet de réaliser en suspension du paiement de la TVA :
- des prestations afférentes aux livraisons de biens déjà placés sous l'un de
ces régimes ;
- des prestations portant sur des biens déjà placés sous l'un de ces régimes
qui ne sont pas afférentes à des opérations de livraison.
Dans l'un ou l'autre cas, les biens doivent demeurer sous le régime sous
lequel ils ont été initialement placés.
B. Nature des prestations de services
70
Les prestations de services, dont l'objet est défini au
II-A qui peuvent être réalisées en suspension du paiement de la TVA, conformément à
l'article 277 A-I-5° et 6° du CGI, sont les suivantes
(CGI, ann. III, art. 85 J) :
- transports de biens ; commissions afférentes à ces transports ;
- chargement et déchargement des véhicules utilisés pour ces transports et
manutentions accessoires des biens placés ou destinés à être placés sous le régime ou un entrepôt fiscal suspensif. Outre les opérations de chargement et de déchargement, sont visées les opérations
portant sur les biens et effectuées par les entreprises de manutention dans le cadre normal de leur activité (cf.
BOI-TVA-CHAMP-30-30-20-10-I-C) ;
- locations de véhicules de transport, de matériels utilisés pour les
opérations visées ci-dessus, de contenants et matériels employés pour la protection des biens. La nature des locations en cause est exposée au
BOI-TVA-CHAMP-30-30-20-10-I-E ;
- gardiennage et magasinage des biens pendant la durée du régime d'entrepôt
fiscal. La nature des opérations en cause est précisée au BOI-TVA-CHAMP-30-30-20-10-I-D ;
- emballage des biens placés sous un régime ou un entrepôt fiscal suspensif ;
- manipulations et ouvraisons identiques à celles mentionnées ci-dessus
portant sur des biens placés sous le régime fiscal suspensif prévu au a du 2° du I de l'article 277 A du CGI ;
- manipulations usuelles destinées à assurer la conservation des marchandises
placées en entrepôt de stockage de biens négociés sur un marché à terme international, à améliorer leur présentation ou leur qualité marchande ou à préparer leur distribution ou leur revente ;
- manipulations, montage, assemblage, adaptation à d'autres marchandises,
transformation, réparation, remise en état et mise au point de marchandises placées sous un entrepôt destiné à la fabrication de biens réalisée en commun par des entreprises, en exécution d'un contrat
international.
Remarque : La location des biens placés sous le régime ou un entrepôt fiscal
suspensif demeure imposable dans les conditions de droit commun. Il en est de même des prestations réalisées éventuellement avec ces biens (travaux immobiliers par exemple). | Bulletin officiel des finances publiques - impôts | BOI-TVA-CHAMP-40-20-10 | https://bofip.impots.gouv.fr/bofip/1524-PGP.html/identifiant=BOI-TVA-CHAMP-40-20-10-20120912 | 2012-09-12 00:00:00 | 3c69ac755a889e04d3d8610261a9e2368fabd6e2edd8d865121fc6e26a76d3c1 | [
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] |
I. Règles générales
1
Le 2° du I de l'article 262
du code général des impôts (CGI) exonère de la TVA, les livraisons de biens expédiés ou transportés par l'acheteur qui n'est pas établi en France, ou pour son compte, hors du territoire de la
Communauté européenne, à l'exclusion des biens d'équipement et d'avitaillement des bateaux de plaisance, des avions de tourisme ou de tous autres moyens de transport à usage privé, ainsi que les
prestations de services directement liées à l'exportation.
Ce dispositif recouvre les différentes situations dans lesquelles l'acheteur prend livraison des
biens en France et en assure le transport par ses soins ou par l'intermédiaire d'un transporteur.
Dans ces différents cas, les opérations d'exportation continuent à être effectuées par le
vendeur soit sous le régime de l'exportation classique, soit sous le régime de la justification de sortie.
10
L'exonération n'est pas applicable lorsque les livraisons portent sur les biens d'équipement et
d'avitaillement des bateaux de plaisance, des avions de tourisme et de tous autres moyens de transport à usage privé (voiture automobile notamment).
Remarque : Les opérations d'avitaillement des navires de plaisance ou de sport,
ainsi que des avions de tourisme appartenant à des résidents étrangers peuvent, lorsqu'elles sont effectuées au moment du départ de ces moyens de transport vers l'étranger, être opérées en
exonération, si elles font l'objet de déclarations d'exportation réglementaires en simple sortie ou en suite de régimes douaniers suspensifs.
20
Il est par ailleurs précisé que les livraisons de l'espèce portant sur les marchandises dont
l'exportation est justifiée ouvrent droit chez le vendeur aux déductions prévues pour les exportations (BOI-TVA-CHAMP-30-30 au § 40). Les vendeurs peuvent, en
outre, bénéficier des possibilités d'acquisition en franchise prévue à l'article 275 du CGI.
Pour ces livraisons, les intéressés doivent tenir la comptabilité propre aux exportateurs et
annexer à leurs déclarations mensuelles un relevé global des opérations de l'espèce réalisées au cours du mois considéré.
Les modalités pratiques d'application de cette exonération sont fixées par la Direction
générale des douanes et droits indirects (DGDDI). Elles appellent les précisions suivantes.
II. Livraisons de biens transportés ou expédiés hors de l'Union européenne par l'acheteur ou pour son compte
25
Conformément au I de
l'article 262 du CGI, les livraisons de biens exportés ou expédiés hors de l'Union européenne sont exonérées de TVA.
Pour l'assujetti qui a réalisé la livraison, cette exonération est subordonnée à la
justification de la réalité de l'exportation, par la production soit, de la certification électronique de la déclaration en douane d'exportation dans le cadre du dispositif communautaire ECS (Export
Control System) ou par la procédure de dédouanement papier en cas de défaillance de ce dispositif (exemplaire n° 3 du document administratif douanier visé par le bureau de douane du point de sortie de
l'Union européenne), soit par la production de l'un des éléments de preuve alternatifs mentionnés au 5 du d de l'article 74
de l'annexe III au CGI.
Lorsque les biens sont transportés ou expédiés par l'acheteur ou pour son compte, l'assujetti
exportateur qui n'est pas maître des opérations de logistiques et de transport peut produire une déclaration du transporteur ou du transitaire qui a pris en charge les biens, accompagnée de la preuve
du paiement des marchandises par le client établi dans un pays tiers.
Cette situation prévue au 2° du I de
l'article 262 du CGI, concerne principalement les exportations effectuées dans le cadre d'un contrat au terme duquel le
transport des biens depuis le lieu où se trouve la marchandise jusqu'à son lieu de destination finale hors de l'Union européenne, incombe à l'acheteur étranger. Tel est le cas des contrats dits
"départs" pour lesquels sont utilisés les incoterms EXW (ex works ou sortie d'usine), FCA (franco carrier ou remis au transporteur), FAS (free alongside ou remis le long du navire), FOB (free on
board).
Dans cette situation, l'assujetti-exportateur français pourra conserver à l'appui de sa
comptabilité, une déclaration du transporteur ou du transitaire ayant pris en charge les biens et certifiant que ceux-ci ont bien été expédiés ou transportés hors de l'Union européenne ainsi que la
preuve du paiement des biens par le client établi dans un territoire tiers.
Exemple : Un assujetti établi en France vend un bien à un client australien qui
se charge d'effectuer les formalités douanières d'exportation. L'assujetti français reste exportateur des biens et la déclaration en douane devra mentionner le vendeur français comme exportateur.
III. Livraisons à des touristes résidant dans un pays ou territoire tiers de passage en France
30
Aux termes du deuxième alinéa du 2° du I de l'article 262 du
CGI, lorsque la livraison porte sur les biens à emporter dans les bagages personnels des voyageurs, l'exonération s'applique si les conditions suivantes sont réunies :
- le voyageur n'a pas son domicile ou sa résidence habituelle en France ou dans un autre État
membre de la Communauté européenne ;
- la livraison ne porte pas sur les tabacs manufacturés, les marchandises qui correspondent
par leur nature ou leur qualité à un approvisionnement commercial ainsi que celles qui sont frappées d'une prohibition de sortie ;
- les biens sont transportés en dehors de la Communauté européenne avant la fin du troisième
mois suivant celui au cours duquel la livraison est effectuée ;
- la valeur globale de la livraison, taxe sur la valeur ajoutée comprise, excède un montant
qui est fixé par arrêté du ministre chargé du budget (article 24 bis de l'annexe IV au CGI).
(40)
A. Opérations concernées
50
L'exonération des livraisons faites à des personnes résidant dans un pays ou territoire tiers
concerne donc que les marchandises que les voyageurs emportent avec eux en utilisant, à leur convenance, un moyen de transport quelconque.
Les opérations concernées sont les livraisons faites « en boutique » à des personnes résidant
à l'étranger, sous le couvert de « bordereaux de vente à l'exportation » valables pour l'exonération de la TVA.
60
La procédure des bordereaux de vente à exportation est prévue par le 2° du I
de l'article 262 du CGI, l'article 24 bis du
CGI et l' article 24 ter de l'annexe IV au CGI.
70
L'arrêté du 3 juillet 2009
fixe la forme, les conditions d'établissement et d'apurement du titre justificatif des exportations effectuées par les voyageurs résidant dans un pays tiers à la Communauté européenne ou dans un
territoire d'outre-mer de la République.
Deux procédures de visa des bordereaux de vente en détaxe existent : le visa
par un cachet des douanes et le visa électronique dans le cadre de l'application Pablo
(arrêté du 31 octobre 2007 autorisant la mise en oeuvre par
la Direction générale des douanes et des droits indirects d'un programme informatisé d'apurement des bordereaux de vente à l'exportation dénommé « Pablo »).
80
Ne sont pas visés :
- les expéditions commerciales proprement dites faites à l'adresse des particuliers résidant
dans un dans un pays ou territoire tiers à la Communauté européenne ;
- les envois par la voie postale.
Pour ces expéditions, et sous réserve de l'accomplissement des formalités réglementaires,
l'exonération de la TVA demeure accordée à tous ces envois sans condition de valeur ou de résidence.
90
Ne sont pas concernées non plus :
- les livraisons faites dans les comptoirs de vente « sous douane » installés dans certains
ports ou aéroports ;
- les ventes faites à bord des navires et des aéronefs.
B. Voyageurs pouvant prétendre à l'exonération
100
L'exonération de la TVA est accordée exclusivement aux livraisons faites à des voyageurs non
résidents en France ou dans un autre État membre de la Communauté européenne quelle que soit leur nationalité. Les voyageurs non résidents sont les personnes qui résident normalement dans un pays ou
territoire tiers à la Communauté européenne et qui viennent séjourner en France pendant une durée inférieure à six mois.
Pour justifier de cette condition, les acheteurs doivent présenter aux vendeurs leur
passeport, ou à défaut, une pièce d'identité. Les Français résidant dans un pays ou territoire tiers à la Communauté européenne doivent présenter leur passeport ainsi que la carte d'immatriculation
délivrée par le consulat français dont ils sont ressortissants.
110
Pour la définition des notions de « France », d' « État membre de l'Union européenne », d'
« Union européenne » et de « pays ou territoire tiers » à cette Union, il convient de se reporter au BOI-TVA-CHAMP-20-10.
120
Il est précisé que :
- les personnes résidant dans les collectivités d'outre-mer de la République peuvent
bénéficier de l'exonération. En revanche, celles résidant dans les départements d'outre-mer en sont exclues ;
- les acheteurs étrangers résidant à quelque titre que ce soit (étudiants, travailleurs
immigrés, diplomates, etc.) plus de six mois par an en France sont exclus de l'exonération ;
- les mineurs au-delà de quinze ans peuvent bénéficier de la procédure des bordereaux de vente
à l'exportation.
C. Modalités d'application du régime des bordereaux de vente
130
L'exonération de la TVA est facultative. Le vendeur apprécie s'il veut accomplir les
formalités de la procédure d'exonération et en assumer les responsabilités ou s'il préfère vendre aux conditions du marché intérieur. Les acheteurs résidant dans un pays ou territoire tiers à la
Communauté européenne ne peuvent donc exiger des bordereaux de vente de la part des vendeurs qui n'ont pas l'intention de demander l'exonération de la TVA et de faire la ristourne à l'acheteur.
140
Le vendeur peut :
- soit accorder immédiatement au client la détaxe et attendre le renvoi du bordereau visé par
la douane ;
- soit encaisser la TVA et restituer à son client, après réception du bordereau visé par la
douane, la somme qu'il s'est engagé à rembourser.
1. Nature des marchandises pouvant être exportées
150
La gamme des marchandises susceptibles d'être exportées selon la procédure du bordereau de
vente est très large. Cependant, certaines marchandises sont exclues de la procédure en raison, notamment, de leur nature et des contrôles particuliers dont elles doivent faire l'objet.
160
Ainsi que cela a été indiqué au I § 10 ci-dessus, l'exonération prévue au
2° du I de l'article 262 du CGI n'est pas applicable aux livraisons de biens d'équipement et d'avitaillement des moyens de
transport à usage privé. Toutefois, les appareils auto-radio et lecteurs de cassettes ou de CD peuvent être exportés par bordereaux, les frais de montage éventuels ne bénéficiant pas de l'exonération.
170
En application du b du 2° du I de
l'article 262 du CGI déjà cité, l'exonération ne s'applique pas aux livraisons portant sur :
- les tabacs manufacturés ;
- les marchandises qui correspondent par leur nature ou leur qualité à un approvisionnement
commercial pour l'acheteur ; sauf cas particulier (nature de la marchandise laissant supposer un usage professionnel), le caractère commercial de l'achat n'est retenu qu'au-delà de cinquante unités
identiques d'un même article ;
- les marchandises qui sont frappées d'une prohibition de sortie.
180
Par ailleurs, en raison des contrôles particuliers dont elles font l'objet, certaines
marchandises sont soumises à des formalités particulières (licence, autorisation de sortie, immatriculation, etc.) et, par suite, doivent être exportées selon la procédure de droit commun et non par
bordereau.
C'est le cas notamment :
- des moyens de transport à usage privé, sauf s'ils présentent le caractère d'articles de
sport tels que planches à voile, bicyclettes, embarcations de plage, etc. ;
- des armes, des munitions et de leurs éléments ;
- des biens culturels, dont la valeur et l'ancienneté sont égales ou supérieures à celles de
la catégorie à laquelle ils appartiennent, parmi les catégories reprises en annexe I du règlement (CE) n°
116/2009 du Conseil du 18 décembre 2008 concernant l'exportation de biens culturels.
190
Peuvent, toutefois, être exportés par bordereau de vente :
- les armes de la 5e catégorie (armes de chasse), de la 6e catégorie (armes blanches) et de la
7e catégorie (armes de tir, foire et salon) de
l'article
1er du décret n° 95-589 du 6 mai 1995 modifié relatif à l'application du décret du 18 avril 1939 fixant le régime des matériels de guerre, armes et munitions (les armes ne doivent pas être
immédiatement utilisables pendant le transport sur le territoire français) ;
- les objets d’art, de collection ou d’antiquité relevant du chapitre 97 du tarif douanier
commun, qui ne présentent pas le caractère de biens culturels au sens de la réglementation communautaire;
- les tapis et tapisseries (chapitre 57 et position 58.05 du tarif douanier), les articles
d’orfèvrerie et leurs parties en métaux précieux de la position 71.14 du tarif, les montres bracelets, montres de poche et similaires en métaux précieux (position 91.01), les bracelets de montre et
leurs parties en métaux précieux (91.13), qui ne présentent pas le caractère de biens culturels au sens de la réglementation communautaire.
2. Délai de sortie des biens hors de la Communauté européenne
200
En application du c du 2° du I de
l'article 262 CGI, les biens doivent être transportés en dehors de la Communauté avant la fin du 3ème mois suivant celui au
cours duquel la livraison est effectuée.
L'exonération est subordonnée à la justification par le vendeur de la sortie du bien du
territoire de la Communauté avant la fin du troisième mois suivant celui au cours duquel la livraison est réalisée.
La preuve de l'exportation est apportée au moyen du document justificatif de l'exportation
dûment visé par le bureau de douane de sortie de la Communauté européenne (CGI, ann. IV, art. 24 ter).
Ainsi, le vendeur devra détenir un bordereau de vente visé à une date antérieure au dernier
jour du troisième mois suivant celui où il a réalisé la vente au touriste.
Le bureau de douane de sortie de la Communauté peut être situé en France ou dans un autre État
membre de la Communauté.
3. Seuil de valeur
210
En application du d du 2° du I de
l'article 262 du CGI, l'article 24 bis de
l'annexe IV au CGI exonère la livraison qui porte sur des biens acquis dans un magasin ou acquis le même jour dans plusieurs magasins disséminés dans une même ville et identifiés sous le même
numéro de TVA, et dont la valeur globale, taxe sur la valeur ajoutée comprise, excède 175 €.
L'exonération ne s'applique donc pas aux livraisons d'un montant égal ou inférieur à 175 €.
Un bordereau de vente ne peut être établi par le vendeur que si la valeur globale des biens
faisant l'objet d'une même livraison excède ce seuil.
En aucun cas, il ne peut être établi un bordereau de vente récapitulant les achats réalisés
par un client sur plusieurs jours, même lorsque ceux-ci font l'objet d'un même règlement.
4. Obligations du vendeur et de l'acheteur
a. Obligations du vendeur
220
Outre les obligations auxquelles il est tenu en sa qualité d'exportateur de la marchandise, le
vendeur doit notamment accomplir les formalités ci-après.
1° Vérification de la qualité de non-résident de l'acheteur
230
Le vendeur doit vérifier la qualité de non-résident de son client à partir des pièces
justificatives produites par celui-ci (passeport, carte consulaire, carte d'identité, de séjour). Seule la résidence effective de l'acheteur dans un pays ou territoire tiers permet l'application de la
procédure.
La mention de la nationalité portée sur le passeport d'un voyageur étranger n'est donc pas, à
elle seule, suffisante pour déterminer sa résidence lorsque, notamment, l'acheteur dont la résidence effective se situe dans un État membre de la Communauté européenne est titulaire d'un passeport
délivré par un État tiers.
Tel est le cas, également, d'un acheteur qui est un ressortissant français ou d'un autre État
membre de la Communauté européenne et qui réside dans un pays tiers. La preuve de la résidence effective dans un pays tiers doit alors être apportée par la carte d'immatriculation consulaire ou
document équivalent détenu par l'acheteur.
2° Information de l'acheteur
240
Le vendeur doit :
- informer exactement l'acheteur sur les formalités douanières exigées ainsi que sur les
sanctions éventuellement applicables au cas de la constatation d'irrégularité ;
- indiquer clairement à l'acheteur, dès la conclusion du contrat de vente, le montant de la
TVA et la somme qui lui sera restituée si des frais sont facturés par le vendeur.
3° Mentions à porter sur le bordereau de vente
250
Le vendeur doit mentionner avec précision, sur le bordereau de vente, la nature et le nombre
des biens vendus et indiquer, en outre, les marques et numéros de fabrication des articles de bijouterie, joaillerie en métaux précieux, des appareils de reproduction du son et de l'image (appareils
photographiques, magnétoscopes, caméscopes par exemple).
b. Obligations de l'acheteur
260
L'acheteur doit notamment :
- justifier de sa qualité de voyageur non-résident (cf. ci-dessus II-B §
100 et suivants) ;
- transporter lui-même hors de la Communauté européenne, dans ses bagages, les biens achetés
en détaxe.
Les personnes au service de l'acheteur peuvent également être admises à effectuer ces
formalités lorsqu'elles possèdent la qualité de non-résident.
Par ailleurs, les marchandises peuvent être remises à un transporteur dans la mesure où
celui-ci n'effectue leur transport (à l'exclusion de l'accomplissement de toute formalité douanière) qu'à titre accessoire du transport du voyageur lui-même.
5. Description des bordereaux de vente
270
La forme, les conditions d'établissement et d'apurement du titre justificatif des
exportations effectuées par les voyageurs résidant dans un pays tiers à la Communauté européenne ou dans un territoire d'outre-mer de la République sont fixées par
l'arrêté du 3 juillet
2009.
6. Procédures de détaxe et contrôle par le service des douanes
280
La procédure de détaxe et les contrôles effectués par le service des douanes sont précisés
par des instructions de la DGDDI.
Remarques : Les bordereaux ne peuvent être présentés au visa des services
douaniers qu'aux points de sortie autorisés.
Les bordereaux se rapportant à des articles dont le touriste garde la disposition « bagages à
main » ne peuvent être visés que par le bureau de douane de sortie effective. Toutefois, les voyageurs à destination de l'étranger via Genève-Cointrin doivent effectuer toutes les formalités sur cet
aéroport.
Une fois en possession de l'exemplaire du bordereau visé par le service douanier, le vendeur
est en mesure de faire parvenir à son client résidant à l'étranger le montant de la ristourne consentie - si cette ristourne n'a pas été faite directement au moment de la livraison - et de justifier
au moyen de cet exemplaire de la régularité de l'opération d'exportation au regard de l'exonération de la TVA.
Il est rappelé qu'il appartient au vendeur et non aux services de la Direction générale des
finances publiques de faire parvenir la ristourne à l'acheteur résidant à l'étranger.
7. Octroi définitif de l'exonération
290
La vente n'est définitivement exonérée de TVA que lorsque le vendeur est en possession du
bordereau visé par l'autorité douanière.
Ainsi que cela a été indiqué au II-C § 140 ci-dessus, le vendeur peut
accorder la détaxe soit dès l'achat soit dès le retour du bordereau de vente visé par la douane.
S'il accorde la détaxe dès l'achat mais ne reçoit pas le bordereau de vente visé par le
service des douanes dans les six mois qui suivent l'émission de celui-ci, il perd le bénéfice de l'exonération. Il doit alors soumettre le montant de la livraison à la TVA normalement exigible sur la
première déclaration de chiffre d'affaires qui suit l'expiration de cette période. À défaut, les pénalités applicables seraient exigibles et décomptées à partir de la date de la livraison des
marchandises.
8. Étendue du droit à récupération et acquisition en franchise
300
Les livraisons portant sur des marchandises dont l'exportation est ainsi justifiée ouvrent
droit à déduction dans les conditions de droit commun prévues pour les exportations.
Si le vendeur n'a pas de possibilités d'imputation, il ne peut demander le remboursement de
la taxe déductible qu'après réception du bordereau de vente (cf. BOI-TVA-DED).
L'intéressé peut, en outre, bénéficier des possibilités d'acquisition en franchise prévues
par le I de l'article 275 du CGI (BOI-TVA-CHAMP-30-30-50).
9. Comptabilisation
310
Les vendeurs doivent tenir la comptabilité propre aux exportateurs
(BOI-TVA-CHAMP-30-30-10-10 au II-A § 100 et suivants).
Ils doivent, par ailleurs, annexer à leurs déclarations mensuelles un relevé global des
opérations de l'espèce réalisées au cours du mois considéré. Ils mentionnent à part, le cas échéant, le montant global des livraisons pour lesquelles ils ne sont pas rentrés en possession des
bordereaux de vente correspondant après un délai de six mois (cf. ci-dessus II-C-7 § 290) à compter de la date d'établissement de ces documents.
10. Constatations d'irrégularités
320
Les irrégularités constatées par le service des douanes sont sanctionnées en fonction de
leur gravité, par un refus de visa et une invalidation du bordereau et, le cas échéant, par une pénalité prévue par le code des douanes.
Dans l'hypothèse où une marchandise est reversée sur le marché intérieur français, après
visa du bordereau justificatif adressé au vendeur, le service des douanes procède auprès de la personne qui se trouve en possession de la marchandise à la perception d'une somme fixée conformément aux
règles de la législation douanière.
11. Régularisations
330
La régularisation de l'opération par visa a posteriori du bordereau de vente à l'exportation
revêt un caractère exceptionnel. Elle ne concerne que les cas où le bordereau de vente n'a pas pu être visé par la douane, pour des raisons tenant exclusivement à l'organisation du service.
Les modalités de cette procédure sont précisées par la Direction générale des douanes et
droits indirects.
IV. Cas particuliers
A. Départements d'outre-mer
340
Le régime des livraisons aux touristes applicable dans les départements d'outre-mer fait
l'objet de commentaires au BOI-TVA-GEO-20.
B. Modèles de haute couture livrés en France à des entreprises non établies en France
350
Des entreprises non établies en France achètent des modèles de haute couture ou de mode par
l'intermédiaire de représentants qui en prennent livraison en France et les emportent dans leurs bagages. Ces opérations peuvent, sous certaines conditions, être assimilées à des exportations.
1. Opérations auxquelles la réglementation est applicable
360
La réglementation s'applique exclusivement aux articles de haute couture, de fourrure, de
mode, de rubans et soieries, de passementerie pour dames, de dentelles et de broderie.
Elle ne concerne que les ventes faites à des commerçants non établis en France pendant les
périodes d'expositions des modèles, à savoir :
1° Périodes de saison : du 25 février au 10 avril et du 25 août au 10 octobre ;
2° Périodes de demi-saison : du 10 mai au 25 juin et du 10 novembre au 25 décembre.
370
La double qualité de commerçant et de non-résident exigée de l'acheteur doit être attestée
par une double formalité :
- ouverture d'un compte par le vendeur au commerçant étranger acheteur ;
- représentation par celui-ci ou par son représentant d'une carte d'acheteur.
Cette carte d'acheteur est délivrée par la chambre syndicale de la couture parisienne au vu
des pièces d'identité justifiant de la qualité de l'acheteur. Elle porte un numéro d'ordre et la photographie du titulaire.
2. Formalités dont l'accomplissement est requis pour que les ventes visées puissent être assimilées à des opérations
d'exportation
a. Tenue d'un registre spécial
380
Le vendeur doit inscrire les ventes envisagées sur un registre spécialement affecté à ces
opérations, par ordre de date, avec indication du numéro et de la date de l'inscription, du nom, de l'adresse et du numéro de la carte de l'acheteur. Ce registre doit comporter, en outre,
l'énumération détaillée des marchandises vendues avec l'indication de leur prix, article par article, de leur espèce, de leur qualité et de leurs mesures ou de leurs poids.
b. Moyens de paiement utilisés
390
La vente doit être réglée au moyen d'une opération bancaire susceptible d'être contrôlée.
c. Document remis à l'acheteur
400
Les indications portées sur le registre spécial du vendeur sont reproduites sur un document
(bordereau ou facture) qui est représenté à la douane par l'acheteur ou toute autre personne chargée de la déclaration et de la présentation des marchandises, lors de la visite, effectuée au moment de
la sortie de la Communauté européenne.
Toutefois, les représentants passant la frontière par voie ferrée sont admis à faire viser
ledit document par le service des douanes de la gare de départ, au moment de l'enregistrement des bagages par la compagnie de chemin de fer.
d. Identification des biens
410
Les objets doivent être revêtus de la marque, de l'estampille ou du plomb du vendeur pour
permettre, le cas échéant, le contrôle de leur identité au moment du départ ou de la sortie.
e. Visa du document remis à l'acheteur par le service des douanes et retour du document visé au vendeur
420
Le document cité ci-dessus au III-B-2-c § 400 doit être visé par l'agent
des douanes qui a reçu la déclaration et être revêtu du cachet du bureau, attestant que les marchandises qui y sont énumérées sont sorties de la Communauté européenne. Ce document, dûment visé, doit
être renvoyé au vendeur et conservé par ce dernier comme pièce justificative de l'exportation.
L'exonération est rigoureusement subordonnée à sa représentation à toute réquisition des
agents de l'administration. Toutefois, il importe de permettre aux acheteurs étrangers, qui n'auraient pas renvoyé les bordereaux avant leur départ, de faire parvenir ces documents à leurs vendeurs
lorsqu'ils ont regagné leur pays d'origine. Il est donc recommandé aux agents de l'administration de ne pas insister, lors de leurs investigations chez les vendeurs, pour la représentation des
documents à la date rapprochée de l'expiration du délai d'exportation, sauf à s'assurer, par la suite, de la régularité des opérations non définitivement contrôlées.
f. Délai de l'exportation
430
L'exportation doit être effectuée au plus tard dans les quinze jours après l'expiration de
la période d'exposition durant laquelle la vente a été effectuée.
C. Livraison de moyens de transport à des personnes ayant leur résidence principale en France en instance d'affectation à
l'étranger ou transférant leur résidence principale vers un pays tiers à la Communauté européenne
440
Le I de l'article 262 du
CGI exonère de la TVA les livraisons de biens expédiés ou transportés hors du territoire de la Communauté européenne par le vendeur ou pour son compte. Les personnes ayant leur résidence
principale en France ne peuvent bénéficier de ces exonérations de taxe.
Cependant, il est admis que ces personnes puissent acquérir des biens en exonération de la
TVA, y compris des moyens de transport, en cas d'affectation ou de transfert de leur résidence principale vers un pays tiers à la Communauté européenne.
1. Personnes et véhicules concernés
450
Peuvent acquérir des véhicules en exonération de la TVA les personnes qui ont leur résidence
principale en France et sont en instance d'affectation à l'étranger ou transfèrent leur résidence principale vers un pays tiers à la Communauté européenne, quelle qu'en soit la raison (déménagement,
départ définitif, etc.).
Ces personnes peuvent acquérir pour l'exportation, en exonération de TVA, un ou deux
véhicules automobiles, neufs ou d'occasion, utilitaires ou non.
2. Modalités pratiques
a. Cas général
460
Afin de permettre à leur fournisseur d'établir des factures en exonération de la TVA, les
personnes visées doivent justifier auprès du vendeur de la sortie effective des véhicules du territoire de la Communauté européenne. A cette fin, elles doivent remettre au vendeur les documents
suivants :
- l'exemplaire de la déclaration en douane d'exportation visé par le bureau des douanes du
point de sortie de la Communauté européenne. Il est rappelé que le visa du bureau des douanes est lui-même subordonné à la sortie du territoire communautaire avant l'expiration de la validité de
l'immatriculation provisoire du véhicule ;
- une copie du certificat provisoire d'immatriculation WW tel que prévu à
l'article
8 de l'arrêté du 9 février 2009 modifié relatif aux modalités d'immatriculation des véhicules ;
- selon le cas, la preuve de l'affectation hors de la Communauté (déclaration de
l'employeur) ou une attestation des autorités administratives du lieu de la nouvelle résidence ou une autorisation provisoire de séjour attestant d'une résidence hors de la Communauté européenne.
b. Cas des moyens de transport acquis par des personnes résidant en France pour le compte d'acquéreurs établis en dehors
de la Communauté européenne
470
Dans le cas particulier où des moyens de transport sont acquis à titre occasionnel par une
personne résidant en France pour le compte d'un acquéreur établi hors de la Communauté, l'acquéreur résidant en France doit remettre au vendeur, outre les documents mentionnées au III-C-2-a §
460, permettant d'identifier le client établi à l'étranger, une copie de la procuration établie par l'acquéreur à l'étranger pour l'obtention du certificat provisoire d'immatriculation WW
conforme aux dispositions de l'article
l'article
8 de l'arrêté du 9 février 2009 modifié relatif aux modalités d'immatriculation des véhicules.
3. Modalités d'immatriculation normale française des véhicules acquis en exonération de taxe
480
Deux situations doivent être distinguées pour les véhicules ayant précédemment fait l'objet
d'une immatriculation provisoire WW et faisant l'objet d'une demande de réimmatriculation normale : ils ont effectivement quitté le territoire de la Communauté européenne ou ils ne l'ont pas quitté.
a. Véhicule effectivement exporté hors de la Communauté européenne
490
La réimportation du véhicule s'effectue au regard de la TVA dans les conditions de droit
commun prévues à l'article 291 du CGI. Elle doit faire l'objet d'une déclaration en douane et la TVA doit être acquittée auprès
du bureau des douanes d'entrée sur le territoire de la Communauté.
En contrepartie, les services de la Direction générale des douanes et des droits indirects
(DGDDI) délivrent le document 846 A, attestant de la situation régulière du véhicule au regard de la TVA. Ce document doit être produit aux services préfectoraux pour pouvoir faire immatriculer le
véhicule dans une série normale française.
500
Il est rappelé que l'exonération de la taxe mentionnée au 1° du III de
l'article 291 du CGI est d'interprétation stricte. Elle ne peut être appliquée que si les conditions suivantes sont remplies :
- le bien est importé dans l'état où il a été exporté ;
- la personne importatrice du bien est également celle qui l'a précédemment exporté ;
- le bien réimporté bénéficie également de la franchise douanière ou en bénéficierait s'il
était soumis à des droits de douane.
b. Véhicule non exporté hors de l'Union européenne
510
L'immatriculation normale française est subordonnée à la remise aux services préfectoraux
d'une facture du négociant toutes taxes comprises (TTC) justifiant la propriété du véhicule et le paiement de la TVA. Soit le véhicule a été initialement acquis TTC et la production de la facture
initiale suffit, soit il a été acquis directement en exonération de taxe et la production d'une facture rectificative par le négociant est nécessaire.
Remarque : En cas de vente aux enchères de véhicules d'occasion, le véhicule
est toujours vendu TTC par le vendeur. En l'absence de sortie du territoire de la Communauté, la TVA n'est pas remboursée et l'immatriculation ne donne donc lieu à aucune régularisation de la TVA. | Bulletin officiel des finances publiques - impôts | BOI-TVA-CHAMP-30-30-10-20 | https://bofip.impots.gouv.fr/bofip/1545-PGP.html/identifiant=BOI-TVA-CHAMP-30-30-10-20-20130528 | 2013-05-28 00:00:00 | 8d8ef13a840913beda77ecbd54a8a2b6eb9a51972148078d5c2560cb9b142497 | [
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] |
I. Textes fiscaux applicables dans le temps
A. Entrée en vigueur et abrogation des dispositions législatives et réglementaires
1. Entrée en vigueur des dispositions législatives et réglementaires
1
Conformément à l'article 1 du code
civil, les lois, ainsi que les actes administratifs faisant l'objet d'une publication au Journal officiel, entrent en vigueur à la date qu'ils fixent ou, à défaut, le lendemain de leur
publication.
En cas d'urgence, entrent en vigueur dès leur publication les lois dont le décret de
promulgation le prescrit et les actes administratifs pour lesquels le Gouvernement l'ordonne par une disposition spéciale.
10
Une loi est immédiatement exécutoire même au cas où elle prévoit des actes réglementaires
relatifs à son exécution, dès l'instant qu'il n'est pas spécifié que son application serait subordonnée à la publication desdits actes. Mais cette subordination peut être implicite et fait différer
l'entrée en vigueur de la loi quand le texte de celle-ci, ne se suffisant pas à lui-même, a besoin d'être complété.
Cependant, il arrive fréquemment que la date d'application des dispositions législatives
nouvelles soit expressément fixée par la loi elle-même.
20
Par ailleurs, l'article 1 de la
loi
2001-692 du 1er août 2001 portant loi organique relative aux lois de finances prévoit que « les lois de finances déterminent, pour un exercice, la nature, le montant et l'affectation
des ressources et des charges de l'État, ainsi que l'équilibre budgétaire et financier qui en résulte ». L'article 34 de la loi précitée, quant à lui, prévoit notamment que « la loi de finances de
l'année autorise, pour l'année, la perception des ressources de l'État et des impositions de toute nature affectées à des personnes morales autres que l'État ».
Ce texte de portée générale s'applique à l'ensemble des dispositions qui figurent dans les lois
de finances initiales et notamment aux dispositions fiscales qui peuvent y être insérées.
Il en résulte que, sauf dispositions contraires, ces textes s'appliquent à compter du
1er janvier de l'année que la loi de finances concerne. Pour éviter toute difficulté à cet égard, les lois de finances successives prévoient dans leur article premier la mise en application
de leurs dispositions.
2. Abrogation des dispositions législatives et réglementaires
30
En application du principe du parallélisme des formes une disposition législative ou
réglementaire ne peut être abrogée que par une disposition de même nature : une loi peut toujours mettre fin à une loi ; un décret peut toujours en abroger un autre.
40
L'abrogation est le plus souvent prononcée de façon expresse soit en termes généraux par la
disposition finale de la loi nouvelle, soit par une disposition particulière qui vise spécialement tel texte antérieur.
Elle est tacite quand les dispositions du texte nouveau sont incompatibles avec les
dispositions du texte ancien (CE arrêt du 14
octobre 1970 n° 77238).
50
Il est de principe que les lois spéciales priment sur les lois générales, sauf dispositions
contraires.
Le même principe s'applique aux règlements.
B. Mise en application des dispositions fiscales
1. Règles générales relatives à la mise en application des dispositions fiscales
60
D'une manière générale, la législation applicable quant au fond est celle en vigueur à la date
du fait générateur de l'impôt, c'est-à-dire à la date de l'acte ou de l'événement qui a fait naître la dette d'impôt et, s'il s'agit de procédure contentieuse, au jour de la mise en recouvrement du
rôle, à celui de la notification de l'avis de mise en recouvrement ou à celui du versement de l'impôt.
L'exposé ci-après contient, les solutions relatives aux cas les plus fréquemment rencontrés.
Sauf dans l'hypothèse où elles visent un impôt déterminé, ces solutions peuvent être considérées comme applicables quelle que soit la nature des impôts, droits ou taxes faisant l'objet du litige.
a. Mise en application des dispositions fiscales relatives à l'assiette de l'impôt
70
Ainsi qu'il est dit ci-dessus, la législation applicable est en principe celle en vigueur à la
date du fait générateur de l'impôt.
80
Cette règle s'applique notamment en matière de taxe sur la valeur ajoutée, où le fait
générateur de l'imposition est principalement déterminé par les dispositions du 1 de l'article 269 du CGI.
90
Il en est de même en matière de droits d'enregistrement.
En ce qui concerne les actes dont la loi prévoit qu'ils doivent être enregistrés et les
mutations qui doivent être obligatoirement déclarées dans un délai déterminé, le fait générateur consiste dans la rédaction de l'acte ou dans la mutation elle-même. C'est donc à la date de cette
rédaction ou de cette mutation qu'il convient de se placer pour déterminer la loi d'impôt applicable.
Pour les autres actes, les droits ne deviennent exigibles que si les parties requièrent la
formalité. La législation applicable, notamment en matière de tarif, sera donc celle en vigueur à la date de la présentation à la formalité.
b. Mise en application des dispositions fiscales relatives à la compensation
100
Selon la jurisprudence du Conseil d'État, le texte applicable est celui en vigueur à la
date de la réclamation (CE arrêt du
4 novembre 1988 n° 61185).
c. Mise en application des dispositions relatives aux mesures d'expertise
110
Le texte applicable est celui en vigueur à la date du jugement qui a ordonné l'expertise
(CE arrêt du 5 janvier 1972 n° 80132).
d. Mise en application des dispositions fiscales relatives aux pénalités
120
La loi applicable en matière de pénalités est celle en vigueur au moment où l'infraction est
commise.
Pour les impôts sur le revenu et les taxes sur le chiffre d'affaires, il a été jugé que les
pénalités qui sont déterminées en fonction du montant des droits éludés, constituent un accessoire de l'impôt et doivent en conséquence, être calculées par application :
- soit de la législation en vigueur pour le calcul des droits en principal auxquels ces
pénalités s'ajoutent en matière d'impôt sur le revenu
(CE arrêts du 26 mai 1970 nos
74849 et 75172) et en matière d'impôt sur les sociétés
(CE section arrêt du 5 octobre 1973 n°
82836) ;
- soit de la législation en vigueur pendant chaque période d'imposition, notamment en
matière de taxes sur le chiffre d'affaires
(CE arrêts des 26 mai 1970 nos
76193 et 76394, et CE arrêt du
18 octobre 1972 n° 77854).
130
Cette règle est cependant tempérée par le principe de l'application rétroactive de la loi
pénale nouvelle plus douce.
Ainsi, s'agissant du régime des pénalités fiscales issu des articles 12 à 25 de
l'ordonnance n° 2005-1512 du
7 décembre 2005 relative à des mesures de simplification en matière fiscale et à l'harmonisation et l'aménagement du régime des
pénalités, entré en
vigueur le 1er janvier 2006, les principes généraux d'application dans le temps des lois et des principes de non rétroactivité de la loi pénale plus sévère et de rétroactivité de la loi
pénale plus douce, applicables aux sanctions fiscales
(CE avis du 5 avril 1996 n° 176 611)
trouvent à s'appliquer comme suit.
Premièrement, les infractions commises depuis le 1er janvier 2006 sont dans tous les cas sanctionnées sur le fondement des dispositions issues de l'ordonnance.
Deuxièmement, les nouvelles dispositions issues de l'ordonnance s'appliquent rétroactivement aux infractions commises avant le 1er janvier 2006 n'ayant pas fait l'objet d'une sanction
définitive lorsqu'elles prévoient une sanction inférieure à celle antérieurement applicable ou lorsqu'une sanction est supprimée.
Il en est ainsi de la réduction de 150 à 100 % de la majoration pour opposition à contrôle
(CGI, art. 1732).
Troisièmement, les anciens textes demeurent applicables aux infractions commises antérieurement à l'entrée en vigueur de l'ordonnance lorsque le nouveau texte prévoit une sanction supérieure à
celle jusqu'alors encourue.
Il en est ainsi de l'augmentation de 50 à 80 % de l'amende pour dissimulation de prix
(ancien article 1827 du CGI transféré sous l'article 1729
du CGI ).
Il en est ainsi également de l'augmentation de 25 à 50 % de l'amende pour non délivrance d'une
note à un particulier en matière de travaux immobiliers (ancien article 1788 quater du CGI repris sous
l'article 1737 du CGI ).
Quatrièmement, lorsqu'une sanction est créée ou étendue, les infractions en cause qui ne pouvaient pas être sanctionnées en application des textes antérieurs ne peuvent l'être sur le fondement des
nouvelles dispositions que lorsqu'elles sont commises postérieurement à l'entrée en vigueur de l'ordonnance, soit le 1er janvier 2006.
Il en est ainsi de la pénalisation des remboursements obtenus indûment par manquement délibéré ou
au moyen de manœuvres frauduleuses autres que ceux déjà susceptibles d'être condamnés pénalement en application des textes antérieurs.
135
Par ailleurs, s'agissant du régime de faveur des marchands de biens, la Cour de cassation a
indiqué qu'il n'y a pas lieu de faire application du principe de la rétroactivité de la loi pénale plus douce lorsqu'un texte substitue un dispositif d'amendes fiscales à une mesure qui n'a pas le
caractère d'une peine telle que la déchéance d'un régime de faveur
(Cass. Com., 15 septembre 2009, pourvoi n°
08-18013).
e. Mise en application des dispositions fiscales relatives à la charge de la preuve
140
En matière de charge de la preuve, le texte applicable est également celui en vigueur lors
du fait générateur (CE arrêt du 5 novembre
1969 n° 65993).
f. Mise en application des dispositions fiscales relatives à la procédure d'imposition
150
L'article
108 de la loi n° 92-1376 du 30 décembre 1992 portant loi de finances pour 1993, codifié à l'article L. 284 du LPF,
prévoit que sauf disposition contraire, les règles de procédure fiscale ne s'appliquent qu'aux formalités accomplies après leur date d'entrée en vigueur, quelle que soit la date de la mise en
recouvrement des impositions.
Ce principe s'applique :
- aux règles de procédure entrées en vigueur depuis le 1er janvier 1993 ;
- aux règles de procédure antérieures. Ces dispositions peuvent donc être invoquées pour le
règlement des affaires en cours, à l'exception toutefois de celles ayant donné lieu à une décision de justice contraire passée en force de chose jugée avant le 1er janvier 1993.
Il résulte de ces dispositions que sauf disposition contraire, la régularité de la procédure
fiscale s'apprécie en fonction des règles en vigueur lors de l'accomplissement de chaque acte, indépendamment de la date de mise en recouvrement des impositions.
En conséquence, une modification des textes de procédure intervenue entre l'accomplissement
d'un acte et la mise en recouvrement ne remet pas en cause la validité de cet acte et la procédure, régulière au regard des anciennes règles, n'a pas à être reprise en vue de sa mise en conformité
avec la règle nouvelle.
160
Le caractère interprétatif de
l'article L. 284 du LPF s'applique à tous les textes de procédure intervenus antérieurement à la publication de la
loi n° 92-1376 du 30 décembre 1992
portant loi de finances pour 1993 et qui ne précisent pas eux-mêmes les conditions de leur entrée en vigueur.
Ainsi les notifications de redressements adressées avant le 1er janvier 1990 et
pour lesquelles la mise en recouvrement est intervenue postérieurement, n'avaient pas à mentionner, sans demande expresse du contribuable, les conséquences financières du contrôle;
l'article L. 48 du LPF modifié par le I de l'article 101 de la
loi n° 89-935 du 29 décembre
1989 portant loi de finances pour 1990 qui prévoyait cette mention n'étant entré en vigueur que le 1er janvier 1990.
De même, le Conseil d'État a pu juger que le 1 de l'article 3 de la
loi
n° 77-1453 du 29 décembre 1977, qui prévoyait que les notifications de redressements effectués dans le cadre de la rectification d'office devaient être revêtues du visa d'un agent ayant au moins
le grade d'inspecteur principal, ne s'appliquait pas aux notifications de redressements adressées avant le 1er janvier 1978, date d'entrée en vigueur de cette règle nouvelle, alors même que
la mise en recouvrement serait intervenue ultérieurement
(CE 12 février 1993 n° 75601 infirmant la
jurisprudence antérieure CE Section arrêt du
13 décembre 1991 n° 65940-66868).
Sont concernées par cette disposition les règles de procédure relatives à l'assiette, au
contrôle et au recouvrement, qu'elles résultent d'un texte législatif ou réglementaire.
170
L'article L. 284 du
LPF s'applique tant aux procédures concernant les droits qu'à celles régissant les pénalités. Ainsi, les lettres de motivation des pénalités exclusives de bonne foi, notifiées avant l'entrée en
vigueur de la loi 86-1317 du 30
décembre 1986 portant loi de finances pour 1987, codifiée à l'article L. 80 E du LPF, n'avaient pas à comporter le
visa d'un agent ayant au moins le grade d'inspecteur principal, même si la mise en recouvrement n'est intervenue que postérieurement à la loi qui a introduit cette précision.
g. Mise en application des dispositions fiscales relatives aux réclamations
1° Exercice du droit de réclamation et du droit de recours
180
En règle générale, le droit de réclamation est régi, tout comme les délais qui en sont un
élément constitutif, par la législation en vigueur soit au jour de la mise en recouvrement du rôle, soit au jour de la notification de l'avis de mise en recouvrement, soit au jour du versement de
l'impôt si cet impôt n'a pas donné lieu à l'établissement d'un rôle ou à la notification d'un avis de mise en recouvrement
(CE arrêt du 6 décembre 1972 n° 80093).
190
Quant au droit de former un recours contre une décision administrative ou juridictionnelle,
il est définitivement fixé au jour de la notification de la décision administrative
(CE arrêt du 4 juin 1965 n° 64074 ) ou à
la date où le jugement intervient (CE arrêt
du 8 décembre 1967 n° 65902).
2° Formes qui règlent l'exercice du droit de réclamation
200
En règle générale, les formes qui règlent l'exercice du droit de réclamation sont régies par
la loi en vigueur à la date à laquelle le contribuable saisit le service des impôts.
Il peut également s'agir de la date à laquelle la demande introductive d'instance est
enregistrée (CE arrêt du 11 décembre 1970
n°76227 et 76568 ).
h. Mise en application des dispositions fiscales relatives au sursis de paiement
210
Le texte applicable est celui dont la rédaction était en vigueur au moment de la mise en
recouvrement des impositions contestées (CE
arrêts du 16 décembre 1970 n° 72217 et 23
avril 1971 n° 77799).
i. Mise en application des dispositions fiscales relatives à la transaction
220
Le texte applicable en matière de transaction est celui en vigueur à la date à laquelle est
signée la transaction (CE arrêt du 8 novembre
1972 n° 80514).
2. Cas particuliers concernant la mise en application des dispositions fiscales
a. Mise en application des dispositions fiscales relatives à l'impôt sur le revenu et l'impôt sur les sociétés
230
En matière d'impôt sur le revenu, la législation applicable est, sauf dispositions contraires
de la loi, celle en vigueur à la fin de l'année au titre de laquelle l'impôt est établi.
240
En matière d'impôt sur les sociétés, il est fait application de la législation en vigueur au
jour de la clôture de la période de réalisation des profits imposables (clôture normale de l'exercice, cession, dissolution, cessation, transformation).
250
En ce qui concerne plus particulièrement le domaine d'application des dispositions nouvelles,
il importe d'opérer une distinction suivant que la disposition nouvelle figure dans une loi de finances ou dans une autre loi.
Lorsqu'une disposition nouvelle figure dans une loi de finances, il convient de considérer
qu'il a été tenu compte de son incidence dans l'évaluation des recettes budgétaires de l'année à laquelle s'applique la loi considérée. Il s'ensuit que cette disposition doit trouver sa première
application pour l'établissement des impôts et taxes dont le recouvrement doit intervenir au cours de ladite année, et, notamment, en matière d'impôt sur le revenu, pour l'établissement des
cotisations dues à raison des bénéfices ou revenus de l'année précédente ou des exercices clos au cours de l'année précédente.
Lorsqu'une disposition nouvelle figure dans une loi autre que la loi de finances, une
distinction doit être faite selon le domaine de la disposition.
S'il s'agit d'une disposition relative aux règles générales de la détermination ou de
l'évaluation des bases d'imposition, à la procédure d'établissement de l'impôt, au calcul des cotisations ou au régime des pénalités, elle doit trouver son application pour l'imposition de l'ensemble
des bénéfices ou revenus réalisés au cours des exercices clos ou, d'une façon plus générale, des périodes d'imposition se terminant après la date d'entrée en vigueur de la loi.
Remarque : Des décisions particulières peuvent être prises pour rendre
immédiatement applicables aux procédures en cours à la date de l'entrée en vigueur de la loi des mesures intervenant dans l'intérêt des contribuables.
En revanche, s'il s'agit d'une disposition prévoyant l'exonération ou édictant l'imposition -
ou un mode spécial d'imposition - des profits résultant de certaines opérations particulières, elle ne peut trouver son application qu'à l'égard des opérations effectuées après la date d'entrée en
vigueur de la loi ou du décret.
b. Mise en application des dispositions fiscales relatives aux impôts directs locaux
260
En ce qui concerne les impositions perçues au profit des collectivités locales, il convient de
prendre en considération pour l'établissement de l'impôt, la législation applicable au 1er janvier de l'année d'imposition et non celle en vigueur à la date de mise en recouvrement du rôle.
C. Principe et limites de la non-rétroactivité des lois en matière fiscale
270
Lorsque, à l'égard d'une situation juridique déterminée survient un changement de législation,
il peut y avoir conflit entre la loi ancienne et la loi nouvelle si des mesures transitoires ne sont pas prévues.
280
En doctrine, trois solutions sont possibles :
- la loi nouvelle s'applique à la situation juridique préexistante dès le moment où celle-ci
a pris naissance de telle sorte que tous les effets produits sous le régime de la loi ancienne sont effacés ; la loi nouvelle est alors rétroactive ;
- il peut être décidé, à l'inverse que, s'effaçant devant la loi ancienne, la loi nouvelle
ne s'appliquera pas à la situation juridique préexistante ; il y a alors maintien des effets de la loi ancienne ;
- enfin, il peut être prévu une application distributive des deux lois : les effets produits
par la loi ancienne sont maintenus mais dès le moment de son entrée en vigueur, la loi nouvelle s'applique à la situation juridique préexistante pour en tirer des effets nouveaux ; la loi nouvelle a
alors un effet dit immédiat.
290
Mais le principe établi par l'article 2
du code civil est que la loi ne dispose que pour l'avenir, elle n'a point d'effet rétroactif.
D'une manière générale, cette règle s'applique en matière fiscale.
Par conséquent, un impôt nouveau ne peut être perçu que tout autant que le fait générateur
de cet impôt s'est produit sous le régime de la loi nouvelle.
Inversement, lorsqu'un impôt se trouve réduit ou supprimé, les droits qui étaient devenus
légalement exigibles sous le régime de la loi ancienne restent acquis au Trésor.
Le I de l'article 35 de la
loi 86-1317 du 30 décembre 1986
portant loi de finances pour 1987 entrée en vigueur le 1er janvier 1987, qui abroge les articles 564 septies et 564 octies du CGI visant la taxe sur les appareils automatiques n'a
d'effet que pour l'avenir. En conséquence, les juges civils ne peuvent considérer que les créances de taxe d'État afférentes aux années antérieures à son abrogation sont éteintes
(Cass com. arrêt du 2 mai 1990 n°
88-13489).
En l'espèce, la redevable sollicitait la décharge de la taxe sur les appareils
automatiques due depuis l'entrée en vigueur de la taxe sur la valeur ajoutée sur les recettes des appareils. À la suite du rejet de ses réclamations par le Directeur des services fiscaux, elle avait
assigné celui-ci devant le tribunal de grande instance. Les premiers juges avaient accordé satisfaction à la demanderesse au motif que la taxe sur les appareils automatiques avait été abrogée. Cette
décision a été cassée sur le pourvoi de l'administration.
Le I de l'article 35 de la loi du 30 décembre 1986 précitée , entré en vigueur le
1er janvier 1987 et qui abroge les articles 564 septies et 564 octies du CGI ne comporte pas de dispositions rétroactives. Aussi son application dans le temps est-elle déterminée par les
principes posés à l'article 2 du code civil qui prévoit que la loi ne dispose que pour l'avenir et n'a pas d'effet rétroactif.
Dans ces conditions, l'abrogation de la taxe d'État ne peut avoir pour effet d'effacer
les créances que possède l'Administration sur les redevables qui ne s'en sont pas acquittés au titre des années antérieures à 1987.
295
Cette règle de non-rétroactivité de la loi nouvelle s'applique également en matière de
déchéance d'un régime de faveur (s'agissant plus particulièrement de la mise en œuvre de la déchéance du régime de faveur des marchands de bien dans le cadre d'une procédure de contrôle, se reporter
au BOI-ENR-DMTOI-10-50 au II § 105).
Ainsi, la Cour de cassation a rappelé que si la loi nouvelle s'applique immédiatement aux
effets à venir des situations juridiques non contractuelles en cours au moment où elle entre en vigueur, elle ne peut remettre en cause les obligations régulièrement nées à cette date
(Cass. Com., 7 juin 2011, pourvoi n°
10-18860, Cass. Com., 3 mai 2012, pourvoi
n° 11-14820).
En l'espèce, le requérant sollicitait la décharge de l'imposition relative à la déchéance
du régime de faveur des marchands de biens pour défaut de tenue régulière du répertoire en raison de la suppression de cette obligation par la loi du 9 mars 2010.
La Haute juridiction confirme la position de l'administration en jugeant que la sanction
trouvait encore à s'appliquer malgré l'entrée en vigueur de la loi nouvelle car, à la date du fait générateur de l'impôt, le bénéfice du régime de faveur était subordonnée à la tenue régulière du
répertoire.
300
Le principe de non-rétroactivité trouve particulièrement à s'appliquer en matière de
contributions indirectes - à moins de dispositions contraires formellement exprimées :
- aux textes fiscaux et économiques pénalement sanctionnés même s'ils comportent des
dispositions bienveillantes (Cass crim. arrêt
du 18 mars 1965 n° 64-91110 et Cass crim.
arrêt du 10 novembre 1970 n° 70-90044) ;
- aux règlements communautaires pris par le Conseil et la Commission des Communautés
Européennes (Cass crim. arrêt du 9 janvier 1974
n° 73-90789 et Cass crim. arrêt du
22 novembre 1973 n° 72-90786).
310
Cependant, le principe de non-rétroactivité n'étant pas d'origine constitutionnelle, le
législateur peut, dans le cadre de sa souveraineté et par une disposition expresse, y déroger.
Exemple :
L'article
2 de la loi n° 86-966 du 18 août 1986 avait institué au profit de la caisse nationale d'assurance vieillesse des travailleurs salariés, une contribution égale à 0,4 % des revenus imposables des
personnes physiques de 1985 et 1986.
L'article
24 de la loi n° 89-18 du 13 janvier 1989 portant diverses mesures d'ordre social avait reconduit ce dispositif pour un an. La contribution, sous réserve de quelques modifications, s'appliquait
ainsi aux revenus de l'année 1987.
Toutefois le Conseil Constitutionnel a jugé que le principe de non-rétroactivité de la loi
répressive d'incrimination plus sévère avait valeur constitutionnelle en matière de sanctions.
II. Textes fiscaux applicables dans l'espace
320
Le principe fondamental est que la souveraineté de chaque État s'exerce pleinement sur son
territoire et n'a pas d'effet sur le territoire d'un autre État. Chaque souveraineté ne peut légiférer, réglementer ou poursuivre que dans les limites de son propre territoire.
Les articles 1 et
3 du code civil disposent ainsi d'une manière générale, que les lois sont exécutoires sur tout le territoire français; elles obligent tous ceux
qui habitent le territoire et régissent tous les biens meubles et immeubles qui se trouvent sur le territoire.
À cet égard, le Conseil d'État a jugé
(CE arrêt du 11 décembre 1974 n° 93637)
que le CGI qui, sauf dispositions particulières, est exécutoire sur l'ensemble du territoire national en vertu de l'article 1 du code civil, est applicable au département du Morbihan alors que,
d'autre part, l'article 10 du décret de l'Assemblée Nationale constituante des 4, 6, 7 et 11 août 1789 a aboli les dispositions de l'Ancien Régime qui auraient prévu le consentement à l'impôt des «
États de Bretagne ».
Le territoire national est constitué par la France continentale, la Corse et les
collectivités territoriales d'outre-mer, qui regroupent notamment les départements d'outre-mer (DOM) et les anciens territoires d'outre-mer (TOM).
Remarque : Les collectivités territoriales d'outre-mer peuvent avoir des
régimes particuliers suivants les impôts.
330
Le principe de territorialité s'applique à la législation fiscale. Il en va notamment ainsi
:
- en matière d'impôt sur le revenu : les personnes qui ont en France leur domicile fiscal
sont passibles de l'impôt sur le revenu en raison de l'ensemble de leurs revenus. Celles dont le domicile est situé hors de France sont passibles de cet impôt en raison de leurs seuls revenus de
source française
(loi
n° 76-1234 du 29 décembre 1976, art. 1) ;
- en matière d'impôt sur les sociétés : en application du 1er alinéa du I de
l'article 209 du CGI, les bénéfices passibles de l'impôt sur les sociétés sont déterminés « en tenant compte uniquement des
bénéfices réalisés dans les entreprises exploitées en France, de ceux mentionnés au a, e à e ter du I de l'article 164 B du CGI
ainsi que de ceux dont l'imposition est attribuée à la France par une convention internationale relative aux doubles impositions » ;
- en matière de taxe sur la valeur ajoutée : le lieu d'imposition des opérations taxables
est déterminé par les articles 258 du CGI à 259 D du
CGI.
340
Toutefois, la règle de la territorialité comporte certains assouplissements.
Tout d'abord, la législation fiscale ne s'applique pas toujours dans les mêmes conditions à
tout le territoire soumis à la souveraineté de l'État. C'est ainsi que des tarifs spéciaux existent pour les départements d'outre-mer.
Ensuite, l'application territoriale de la législation interne, en particulier en matière
d'impôt sur le revenu, peut se trouver modifiée par les conventions conclues par la France avec certains Etats étrangers à l'effet d'éviter les doubles impositions.
L'existence de ces conventions déroge au principe général de territorialité en tant qu'elles
permettent d'affranchir de l'impôt français un revenu normalement passible de cet impôt et inversement d'assujettir en France des revenus dont l'imposition n'est en principe pas prévue par la
législation interne du pays (BOI-CTX-DG-20-10-30). | Bulletin officiel des finances publiques - impôts | BOI-CTX-DG-20-10-20 | https://bofip.impots.gouv.fr/bofip/1588-PGP.html/identifiant=BOI-CTX-DG-20-10-20-20130329 | 2013-03-29 00:00:00 | a6f98123dda086d4d32d9d30b26881dada791cb6266eb284a20f21a3655da658 | [
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1
Le présent chapitre présente synthétiquement l'incidence des conventions fiscales sur certains
impôts et taxes autres que l'impôt sur le revenu et l'impôt sur les sociétés.
I. Taxes sur le chiffre d'affaires, taxes spéciales sur le chiffre d'affaires et taxes assimilées
10
Les règles de territorialité de la taxe sur la valeur ajoutée ont été exposées dans la division
"Champ d'application et territorialité de le série Taxe sur la valeur ajoutée" (BOI-TVA-CHAMP) à laquelle il convient de se reporter. Il en est de même pour les taxes
spéciales sur le chiffre d'affaires et taxes assimilées.
Ni les taxes sur le chiffre d'affaires ni les droits indirects n'entrent dans le champ des
conventions fiscales conclues par la France.
II. Contribution économique territoriale
20
Le champ d'application de la contribution économique territoriale est commentée dans la série
"Cotisation sur la valeur ajoutée des entreprises (CVAE)" (BOI-CVAE) à laquelle il convient de se référer.
La loi n°2009-1673 du 30
décembre 2009 a supprimé, en droit interne français, la taxe professionnelle. Elle a instauré en lieu et place de cette dernière la contribution économique territoriale.
La contribution économique territoriale est composée de deux éléments distincts : d'une part,
une cotisation assise sur les bases foncières des entreprises et, d'autre part, une cotisation sur la valeur ajoutée des entreprises. Ces deux cotisations sont dues par la même entreprise. Le champ
d'application et les règles d'assujettissement à la contribution économique territoriale sont analogues à ceux de la taxe professionnelle.
Dès lors, que des stipulations spécifiques à la taxe professionnelle figurent dans les
conventions fiscales, ces dernières devraient pouvoir s'appliquer également à la contribution économique territoriale. Toutefois, afin de s'en assurer, il convient systématiquement de se référer aux
stipulations des conventions concernées.
III. Participation des employeurs à l'effort de construction
30
Les règles de territorialité de la participation des employeurs à l'effort de construction ont
été exposées dans la série "Taxes et participations sur les salaires (TPS)" (BOI-TPS-TS) à laquelle il convient de se référer.
Le champ d'application des conventions internationales concernant les doubles impositions ne
s'étend pas à la participation des employeurs à l'effort de construction.
. | Bulletin officiel des finances publiques - impôts | BOI-INT-DG-20-10-30 | https://bofip.impots.gouv.fr/bofip/1744-PGP.html/identifiant=BOI-INT-DG-20-10-30-20120912 | 2012-09-12 00:00:00 | e73c03bc3d24b43fd3a986de2286a8b7d30f2ec978bde70870d761d4227eed27 | [
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] |
I. Définition et modalités de déduction
A. Définition
1
Les frais d'établissement sont définis comme étant les dépenses engagées à l'occasion
d'opérations qui conditionnent l'existence ou le développement de l'entreprise, mais dont le montant ne peut être rapporté à des productions de biens et de services déterminés
(art.R
123-186 du Code de commerce).
En application de
l’article 38 quater de l’annexe III au code général des impôts, il convient de se référer à la définition
comptable des frais susceptibles d’être traités comme frais d’établissement sur le plan fiscal.
10
Ils sont limitativement énumérés par le plan comptable général (PCG).
Ces frais d’établissement comprennent deux catégories de dépenses (cf.
art. 361-1 du PCG) :
- les frais de constitution, de transformation et de premier établissement, qui peuvent être
inscrits à l’actif comme frais d’établissement, leur inscription en compte de résultat constituant toutefois la méthode préférentielle;
- les frais d’augmentation de capital, de fusion et de scission, qui peuvent
être inscrits à l’actif comme frais d’établissement, leur imputation sur les primes d’émission et de fusion et comptabilisés constitue la méthode préférentielle ; en cas d’insuffisance, ces frais sont
comptabilisés en charge.
Il est à noter que s’agissant des frais d’émission de titres, le Comité d’urgence du CNC
(avis n° 2000-D du 21 décembre 2000) a précisé que peuvent être traités en tant
que frais d’établissement, les seuls frais externes directement liés à l’opération. Il en est ainsi notamment des coûts relatifs aux honoraires de conseils (de nature comptable, juridique, fiscale, en
stratégie et études de marché, en environnement, en ressources humaines), des frais bancaires (honoraires relatifs à des conseils en matière de montages d’opération, commissions de placement,
garanties de bonne fin de l’opération), des formalités légales (formalités elles-mêmes, prospectus, frais d’impression, redevances des autorités régulatrices et entreprises de marché), des frais de
communication et de publicité (coût de la campagne de communication – journaux, TV, radio ; frais d’impression, organisation des réunions d’information, commission de l’agence de communication
financière et achats d’espaces).
Lorsqu’ils sont considérés comme des frais d’établissement en comptabilité, ces frais externes
doivent être traités de la même manière sur le plan fiscal.
Lorsqu’ils sont immobilisés, les frais d’établissement sont amortis sur une période maximale
de cinq ans,conformément aux dispositions de l’article L 232-9 du
code de commerce.
B. Modalités de déduction
20
Le choix des modalités de déduction des frais d'établissement résulte d'une décision de
gestion, qui est traduite par les modalités de comptabilisation de ces charges dans les comptes sociaux. Le traitement fiscal des frais d’établissement dépend par conséquent strictement de leur
traitement comptable.
1. Déduction immédiate
30
Ces frais sont inscrits dans les comptes de charges appropriés et déduits pour leur montant
total au titre de l'exercice d'engagement dès lors que les conditions générales de déduction des charges sont remplies.
2. Déduction échelonnée
40
Selon le plan comptable général, les frais d'établissement peuvent être enregistrés au compte
201 « Frais d'établissement » :
- soit directement,
- soit par le crédit du compte 72 « Production immobilisée » s'ils ont été initialement
inscrits dans des comptes de charges.
Le compte frais d'établissement constitue donc un compte d'actif sans valeur réelle qui figure
au bilan en tête des immobilisations incorporelles.
Dans ce cas, ces frais sont déduits, de manière échelonnée, sur une période maximale de cinq
ans, suivant un plan d'amortissement linéaire qui ne peut être modifié.
Les dotations annuelles aux amortissements doivent être au minimum d'un cinquième et au
maximum de la moitié des frais en cause.
II. Exemples de charges constituant des frais d'établissement
A. Frais de constitution
50
Ils comprennent les droits d'enregistrement (apports à titre pur et simple ou à titre
onéreux), les honoraires des intermédiaires (notaires, avocats, ...) et le coût des formalités légales (frais d'insertion, de publication).
B. Frais de premier établissement
60
Ils sont répartis entre frais de prospection et frais de publicité (sont seuls visés les frais
engagés à l'occasion de dépenses qui conditionnent l'existence ou le développement de l'entreprise, ce qui exclut les dépenses rattachables à des produits fabriqués par l'entreprise).
1. Dépenses de publicité, d'études, de recherches et de documentation
70
En principe, les dépenses exposées à ce titre constituent, du point de vue fiscal, une
charge normale de l'exercice au cours duquel elles ont été engagées et ne peuvent être déduites que du résultat de cet exercice.
C'est ainsi que les dépenses engagées par une société au cours d'une année pour assurer la
mise en valeur de la marque qu'elle vient de créer ne sauraient être regardées comme constituant des frais de premier établissement. Elles représentent des frais de publicité dont le caractère est de
se renouveler annuellement et par suite, ne peuvent être retranchées que du bénéfice de l'exercice au cours duquel elles ont été faites (CE, arrêt du 4 février 1935).
Cependant, lorsque les frais de publicité engagés pour créer une marque de fabrique ou lui
donner de l'extension sont hors de proportion avec les bénéfices annuels, ils peuvent être regardés comme constituant non pas une charge annuelle normale de l'entreprise, mais une dépense de premier
établissement susceptible d'amortissement (CE, arrêt du 25 juin 1945, req. n° 77803, 8° s.-s., RO, 22° vol., p. 279).
Par ailleurs, les dépenses effectuées en début d'exploitation peuvent, dans la mesure où il
s'agit de frais de laboratoires, de recherches, d'études et de documentation, être regardées comme des frais d'établissement et sont, par suite, susceptibles d'amortissement.
Il est à noter que le fait de considérer, du point de vue fiscal, les frais d'études et de
recherches pouvant aboutir à la prise de brevets comme des frais généraux annuels n'enlève pas à ces brevets, même s'ils ne figurent pas au bilan, leur caractère d'immobilisation.
2. Dépenses exposées en vue de supprimer ou de réglementer la concurrence
80
Le versement d'une somme importante par une société en vertu d'un accord conclu entre un de
ses gérants fondateurs et une tierce entreprise dont il avait été l'employé est déductible à titre de frais de premier établissement lorsqu'il est établi d'une part que la société avait un intérêt
direct à l'exécution de cet accord et, d'autre part, que ledit versement n'a introduit dans son actif aucun élément nouveau négociable (CE, arrêt du 21 mars 1938, req. n° 56913, 8° s.-s., RO, 18°
vol., p. 185).
Bien entendu, les dépenses de cette nature ne sont pas déductibles pour la détermination du
résultat fiscal de l'entreprise lorsqu'elles ont pour effet d'accroître la valeur du fonds de commerce ou se traduisent par l'entrée d'un nouvel élément dans l'actif de cette entreprise (cf.
BOI-BIC-CHG-20-10-20.).
C. Frais d'augmentation de capital et d'opérations diverses
90
Les frais d'augmentation de capital et d'opérations diverses (fusions, scissions,
transformations) concernent uniquement les personnes morales et sont, pour l'essentiel, de même nature que ceux engagés à la constitution de la société.
Remarque : Conformément à la règle comptable, les dépenses d’augmentation de capital, de fusion
et de scission doivent être soit imputées sur les primes d’émission et de fusion et comptabilisées en charges pour l’excédent, soit inscrites à l’actif du bilan et amorties sur une période maximale de
cinq ans. Il est rappelé que dans cette première hypothèse, ces dépenses imputées sur les primes d’émission peuvent être déduites extra-comptablement (cf.
Rép. Dugoin, député, JO, AN du 3 juin 1991).
1. Frais d'augmentation de capital
a. Frais d'augmentation de capital par émission d'actions avec primes
100
Les frais de l'opération doivent être considérés comme des frais d'établissement pour leur
totalité sans distinguer entre la partie des frais qui correspond à l'augmentation du capital et celle qui s'applique plus particulièrement aux primes d'émission.
b. Frais d'augmentation de capital dans le cadre du système des options de souscription d'actions
110
Les frais d'augmentation de capital supportés au titre des options de souscription d'actions
sont également considérés comme des frais d'établissement.
2. Frais résultant d'opérations diverses
a. Frais d'émission d'obligations ou de bons
120
Se reporter à la documentation administrative cf. BOI-
BIC-CHG-20-30-40.
b. Frais d'acquisition de droits sociaux par des tiers ou des coassociés
130
Les frais occasionnés par les formalités de publicité incombent légalement à la société et
revêtent le caractère de frais d'établissement.
Bien entendu les dépenses résultant de l'achat de droits sociaux, soit par des coassociés,
soit par un nouvel associé, constituent des charges personnelles à l'acquéreur et non des charges déductibles pour la détermination du résultat de la société.
III. Sommes ne constituant pas des frais d'établissement
A. Rachat de droits sociaux par la société
140
Qu'elles soient supérieures ou inférieures à la valeur réelle des droits sociaux, les sommes
versées par la société aux associés qui se retirent pour les remplir de leurs droits ne peuvent, en aucun cas être considérées comme une charge pour la société, même dans l'hypothèse où ce rachat est
effectué moyennant le service d'une rente viagère.
B. Sommes versées par un concessionnaire de marché d'intérêt national
150
Les autorisations d'emplacement concédées par l'État sur des marchés d'intérêt national
présentent nécessairement un caractère précaire. Toutefois, les conditions dans lesquelles ces autorisations sont accordées et transmises, qui comportent notamment le droit de présenter un successeur,
en font un élément d'actif immobilisé de l'entreprise concessionnaire. Les versements qui ont donc comme contrepartie l'acquisition d'un élément incorporel d'actif ne sauraient constituer des frais de
premier établissement (CE, arrêt du 26 février
1990, req.
N°
84156). | Bulletin officiel des finances publiques - impôts | BOI-BIC-CHG-20-30-20 | https://bofip.impots.gouv.fr/bofip/1808-PGP.html/identifiant=BOI-BIC-CHG-20-30-20-20120912 | 2012-09-12 00:00:00 | 504ce6d5556d2737e300d9cf951f2b7dad502aed3ec28ff36cda17dfe4636dea | [
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1
L’article
40 de la loi n° 2006-872 du 13 juillet 2006 portant engagement national pour le logement crée les dispositifs « Borloo-neuf » et « Borloo-SCPI » applicables aux logements donnés en location dans
le secteur intermédiaire.
Ces dispositifs se présentent comme des avantages fiscaux complémentaires à ceux accordés dans
le cadre des dispositifs « Robien-recentré » et « Robien-recentré SCPI », lorsque le bailleur accepte de donner en location son bien à des conditions de loyers plus restrictives à des locataires,
autre que l'un de ses ascendants ou descendants, qui respectent certains plafonds de ressources.
Ces deux dispositifs successivement étudiés ci-dessous ont cessé, concomitamment aux dispositifs
« Robien recentré » et « Robien-recentré SCPI », de s'appliquer pour les investissements réalisés à compter du 1er janvier 2010, conformément aux dispositions de
l'article
31 de la loi n° 2008-1443 du 30 décembre 2008 de finances rectificative pour 2008 complété par
l'article
48 de la loi n° 2009-323 du 25 mars 2009 de mobilisation pour le logement et la lutte contre l'exclusion.
I. Dispositif « Borloo-neuf »
10
Le 3° du I de
l'article
40 de la loi n° 2006-872 du 13 juillet 2006 portant engagement national pour le logement crée le dispositif « Borloo-neuf » (parfois dénommé « Borloo-populaire »). Celui-ci vient compléter le
dispositif « Robien-recentré » lorsque le logement neuf est donné en location à titre d’habitation principale dans le secteur intermédiaire. Il est codifié au l du 1° du I de
l’article 31 du code général des impôts (CGI).
Pour l’application du dispositif « Borloo-neuf », le contribuable doit avoir opté pour le «
Robien-recentré » (cf. I-A § 20 à 30).
Les avantages fiscaux supplémentaires prennent la forme d’une déduction spécifique au titre des
revenus fonciers de 30 % des revenus bruts et d’un complément de déduction au titre de l’amortissement (cf. I-B § 40 à 90).
Le bailleur est tenu de respecter certaines conditions supplémentaires (cf.
I-C § 100 à 260), sous peine de remise en cause du dispositif (cf. I-D § 270).
Ce dispositif est applicable, sous certaines conditions, aux investissements réalisés du
1er janvier 2006 au 31 décembre 2009 (cf. I-E § 280 à 300).
A. Option pour le dispositif « Robien recentré »
20
Pour l’application du dispositif « Borloo-neuf », le contribuable doit avoir opté pour le «
Robien-recentré ».
Les personnes et les immeubles concernés, les investissements éligibles
(BOI-RFPI-SPEC-20-20-10), les conditions d’application (affectation des logements ; calcul de l’amortissement ; amortissement des travaux ;
BOI-RFPI-SPEC-20-20-30) ainsi que les obligations déclaratives (BOI-RFPI-SPEC-20-20-50) sont donc identiques à ceux prévus pour ce régime,
sous réserve des conditions supplémentaires décrites au I-C § 100.
30
Remarque : Pour mémoire, il est rappelé que
l'article
104 de la loi n° 2008-1425 du 27 décembre 2008 de finances pour 2009 a instauré une condition supplémentaire, dite d'éco-conditionnalité, afin de réserver le bénéfice du « Robien-recentré » et du
« Borloo-neuf » aux seuls logements respectant les caractéristiques thermiques et la performance énergétique exigées par la législation en vigueur.
Le respect de cette éco-conditionnalité était subordonnée à la publication, au plus tard le
1er janvier 2010, d'un décret devant en préciser les modalités de justification. A défaut de parution de ce décret avant le 1er janvier 2010, l'éco-conditionnalité n'a pu
s'appliquer aux dispositifs précités étant donné que ces derniers ont cessé de s'appliquer pour les investissements réalisés à compter du 1er janvier 2010.
B. Avantages fiscaux supplémentaires
40
Le propriétaire qui opte pour le dispositif « Borloo-neuf » bénéficie, en plus de la déduction
des revenus fonciers au titre de l’amortissement « Robien-recentré » égale à 6 % par an pendant sept ans et 4 % pendant deux ans, de deux avantages fiscaux supplémentaires :
- une déduction spécifique fixée à 30 % du montant des revenus bruts applicable pendant la
période d’engagement de location de neuf ans, reconductible deux fois pour trois ans (soit une période d’engagement de neuf, douze ou quinze ans) ;
- la possibilité de bénéficier d’un complément de déduction des revenus fonciers au titre de
l’amortissement de 7,5 % ou 15 % du prix de revient du logement selon que le contribuable choisit, à l'issue de la période initiale de location de neuf ans, de prolonger son engagement d’une ou de
deux périodes triennales. Bien entendu les conditions de loyers et de ressources doivent continuer à être respectées.
1. Déduction spécifique de 30 %
50
Le premier avantage fiscal supplémentaire « Borloo-neuf » prend la forme d’une déduction
spécifique fixée à 30 % du montant des revenus bruts applicable pendant la période d’engagement de location de neuf ans, reconductible deux fois pour trois ans (soit une période d’engagement de neuf,
douze ou quinze ans).
Pour plus de précisions sur la création de cette déduction spécifique, il convient de se
reporter au BOI-RFPI-BASE-20-90.
60
La déduction est calculée en fonction du revenu brut tiré de la location du logement concerné.
Pour les immeubles ou parties d’immeubles donnés en location, le revenu brut est constitué par
le montant des recettes brutes perçues par le propriétaire, y compris éventuellement les recettes accessoires. Ces recettes sont augmentées, le cas échéant, du montant des dépenses incombant
normalement au bailleur et mises par convention à la charge des locataires. Les subventions et indemnités destinées à financer des charges déductibles sont comprises dans le revenu brut. Depuis
l’imposition des revenus de l’année 2004, il n’est pas tenu compte des sommes versées par les locataires au titre des charges leur incombant
(CGI, art. 29).
Aucune correction n'est apportée au revenu brut. Lorsque le propriétaire-bailleur est
redevable de la taxe sur la valeur ajoutée (TVA), de plein droit ou sur option, le revenu brut doit être apprécié hors TVA
(CGI, art. 33 quater).
2. Complément de déduction au titre de l’amortissement
70
Le second avantage fiscal supplémentaire « Borloo-neuf » prend la forme d’un complément de
déduction des revenus fonciers au titre de l’amortissement égal à 7,5 % ou 15 % du prix de revient du logement, selon que le contribuable choisit, à l'issue de la période initiale de location de 9
ans, de prolonger son engagement d’une ou de deux périodes triennales.
Ainsi, à l’issue de la période couverte par l’engagement de location de 9 ans, tant que les
conditions de loyer et de ressources du locataire restent remplies, le propriétaire peut, par périodes de 3 ans et pendant une durée maximale de 6 ans, bénéficier d’un complément de la déduction au
titre de l’amortissement « Robien-recentré » égal à 2,5 % par an du prix d’acquisition ou de revient du logement en cas de poursuite, de renouvellement du bail ou de changement de titulaire du bail.
En cas de non-respect des conditions de location ou de cession du logement, les compléments de
déductions pratiqués pendant l’ensemble de la période triennale sont remis en cause dans les conditions de droit commun.
Le total des déductions peut donc représenter 50 %, 57,5 % ou 65 % de la valeur du logement
(soit une période d'engagement de neuf, douze ou quinze ans).
80
Ce complément de déduction ne s’applique pas à la déduction au titre de l’amortissement des
dépenses de reconstruction et d’agrandissement applicable en matière de revenus fonciers.
90
Il est rappelé que
l’article 2 vicies de l’annexe III au CGI prévoit les modalités de calcul de l’annuité d’amortissement
déductible.
Lorsque le point de départ de la période d’amortissement a lieu après le 31 janvier de l’année
d’imposition, la première et la dernière annuité sont réduites prorata temporis.
Il en est de même l’année de baisse du taux de la déduction, soit la huitième année et la
dixième année en cas de prorogation.
Les précisions apportées au I-D § 270
et 280 du BOI-RFPI-SPEC-20-20-30 sont applicables mutatis mutandis.
C. Conditions supplémentaires
100
Le bailleur doit donner son bien en location à des conditions de loyers plus restrictives (cf.
I-C-1 § 110 à 150) et à des locataires qui satisfont à certaines conditions de ressources (cf. I-C-2 § 160 à 190). La location à un
ascendant ou descendant du bailleur est interdite mais celui-ci peut, sous certaines conditions, suspendre son engagement de location (cf. I-C-3 § 200 à
240).
Ce dispositif ne peut se cumuler avec d’autres avantages fiscaux (cf.
I-C-4 § 250). Des obligations déclaratives complémentaires sont également prévues (cf. I-C-5 § 260).
1. Plafonds de loyers
a. Plafonds de loyer applicables
110
Pendant toute la période couverte par l’engagement de location (initiale ou prorogée), le loyer mensuel par mètre carré (m²) ne doit pas être
supérieur à certains plafonds fixés par décret. Ces plafonds de loyer sont fixés à l’article 2 terdecies C de
l’annexe III au CGI et diffèrent selon la zone dans laquelle est situé le logement donné en location.
120
Par loyer, il convient d’entendre l’ensemble des sommes et prestations fournies par le
locataire en contrepartie de la mise à disposition du bien. Ces dernières s’entendent notamment des prestations de services de toute nature fournies par le locataire (ménage, gardiennage, etc.) ou des
dépenses incombant de droit au propriétaire et mises par convention à la charge du locataire. Ne peuvent, en revanche, être regardés comme constituant un supplément de loyer, les appels provisionnels
de charges et les remboursements de charges par le locataire dont le propriétaire a fait l’avance mais que la loi met à la charge des locataires.
En outre, il est rappelé que lorsque la location est consentie à un organisme public ou privé
qui le sous-loue, la condition de loyer doit être satisfaite à la fois entre le propriétaire et l’organisme locataire et entre ce dernier et le sous-locataire
(BOI-RFPI-SPEC-20-20-20 au I-B-1-c § 290 à 310).
b. Révision des plafonds
130
Ces plafonds sont relevés au 1er janvier de chaque année dans des conditions
définies par décret.
Le
décret n° 2010-1601 du
20 décembre 2010 relatif aux plafonds de loyer et de ressources des locataires applicables à certains dispositifs d’aide à l’investissement locatif a modifié les règles d’indexation de ces
plafonds pour l’ensemble des dispositifs d'incitation fiscale à l'investissement locatif et a aménagé les règles d'arrondi.
Ainsi, à compter du 1er janvier 2011, les plafonds de loyer sont
révisés au 1er janvier de chaque année en fonction de l’indice de référence des loyers (IRL) du deuxième trimestre de l’année qui précède l’année de référence (en lieu et place du dernier
IRL connu au 1er novembre qui précède l’année de référence).
Après application des règles d'indexation mentionnées à l'alinéa précédent, les
plafonds de loyer obtenus sont arrondis au centime d’euro le plus proche.
c. Montant des plafonds
140
Pour connaître les plafonds de loyer mensuel, charges non comprises,
applicables au titre de l'année de conclusion ou de renouvellement du bail, il convient de se reporter au BOI-BAREME-000017 au I-F § 100.
Pour les investissements réalisés avant le 4 mai 2009, la liste des communes
comprises dans les zones A, B1, B2 est fixée par
l'arrêté du 10 août 2006.
Seuls les logements qui ont fait l’objet d’un dépôt de demande de permis de construire avant le 4 mai 2009 dans une des communes comprises en zone C ouvrent droit au bénéfice du dispositif.
Pour les investissements réalisés du 4 mai 2009 au 31 décembre 2009, la liste des
communes comprises dans les zones A, B1 et B2 est fixée par
l'arrêté du 29 avril 2009.
d. Surface à prendre en compte
150
La définition de la surface à prendre en compte pour l'appréciation du plafond de loyer est
identique à celle retenue dans le cadre du dispositif « Robien ». Pour plus de précisions, il convient de se rapporter au I-B-3 § 340 et
suivants du BOI-RFPI-SPEC-20-20-20.
2. Plafonds de ressources des locataires
a. Plafonds annuels de ressources du locataire
160
Les ressources du locataire ne doivent pas excéder des plafonds fixés par décret.
Ces plafonds des plafonds de ressources sont fixés à l’article 2 terdecies C de l’annexe III au CGI.
Ces plafonds sont également applicables aux sous-locataires de logements loués à
des organismes publics ou privés. Dans ce cas, la condition de ressources s’apprécie donc en tenant compte des ressources du sous-locataire.
b. Révision des plafonds
170
Ces plafonds de ressources sont révisés au 1er janvier de chaque
année selon les modalités prévues au troisième alinéa du b de l'article 2 duodecies de l'annexe III au CGI.
Conformément aux dispositions du troisième alinéa du b de
l'article 2 duodecies précité de l'annexe III au CGI, dans sa rédaction issue de
l'article 2 du décret n° 2014-1102 du 30
septembre 2014 relatif aux plafonds de loyer, de prix et de ressources applicables au logement intermédiaire (applicable aux actualisations réalisées depuis le 1er janvier 2015), les
plafonds de ressources sont révisés au 1er janvier de chaque année en fonction de l'évolution annuelle de l'indice des prix à la consommation hors tabac et arrondis à l'euro le plus proche.
Cette variation de l'indice des prix à la consommation hors tabac est appréciée entre le 1er octobre de l'avant dernière année et le 1er octobre de l'année précédente.
c. Montant des plafonds de ressources
180
Pour connaître les plafonds annuels de ressources applicables au titre de
l'année de conclusion ou de renouvellement du bail, il convient de se reporter au BOI-BAREME-000017 au II-C § 230.
Sur le zonage applicable, il convient de se reporter aux deux derniers alinéas du
I-C-1-c § 140.
d. Ressources à prendre en compte
190
Les ressources du locataire s’entendent de celles correspondant au revenu fiscal
de référence au sens du 1° du IV de l’article 1417 du CGI figurant sur l'avis d'impôt sur le revenu établi au titre des
revenus de l’avant-dernière année précédant celle de la signature du contrat de location.
Lorsque cela est plus favorable, il est admis d’apprécier les ressources du
locataire au regard du revenu fiscal de référence qui figure sur l'avis d'impôt sur le revenu établi au titre des revenus de l’année qui précède celle de la signature du contrat de location.
Par ailleurs, lorsque le locataire est fiscalement à la charge de ses parents ou
rattaché à leur foyer fiscal au sens de l'article 196 du CGI,
l'article 196 A bis du CGI et l'article 196 B du
CGI au titre de l’année de référence, la condition de ressources doit être appréciée au regard des seules ressources du locataire.
L’ensemble de modalités et conditions d’appréciation des ressources du locataire
fait l'objet d'un commentaire détaillé au III-C § 320 et suivants du BOI-IR-RICI-230-40-10.
3. Interdiction de louer à un ascendant ou descendant
200
L’engagement de location doit prévoir que le locataire est une personne autre que l’un des
ascendants ou descendants du propriétaire. Lorsque l’immeuble est la propriété d’une société non soumise à l’impôt sur les sociétés, le locataire doit être une personne autre qu’un des associés ou un
membre du foyer fiscal, un ascendant ou un descendant d’un associé.
210
Toutefois, le bailleur pourra suspendre son engagement de location à l’issue d’une période
de location d’au moins trois ans, pour mettre le logement à la disposition à titre onéreux ou gratuit d’un ascendant ou descendant.
Cette faculté est ouverte aux contribuables qui ont loué le logement dans les conditions
prévues pour bénéficier du dispositif « Borloo-neuf » pendant une période d’au moins trois ans. Durant la période de mise à disposition du logement, qui ne peut excéder neuf ans, l’avantage fiscal
n’est pas appliqué.
Le contribuable ne bénéficiera donc pas, pendant cette période, de la déduction au titre de
l’amortissement et de la déduction spécifique de 30 %. En outre, cette période de mise à disposition du logement ne sera pas prise en compte pour la durée de location minimale de neuf ans.
Au terme de la période de mise à disposition, le contribuable doit remettre son bien en
location dans les conditions prévues pour bénéficier de l’avantage fiscal, conformément à l’engagement qu’il a souscrit. A défaut de remise en location, les avantages fiscaux initialement accordés
sont remis en cause.
220
Les précisions apportées par le I-D
§ 100 du BOI-RFPI-SPEC-20-10-20-20 (« Besson neuf ») sont applicables mutatis mutandis. Toutefois, la suppression de l'interdiction de louer à un ascendant ou un descendant prévue par
l'article
9 de la loi n° 2002-1575 du 30 décembre 2002 de finances pour 2003 ne concerne que le dispositif « Besson neuf ».
230
Il est notamment rappelé que :
- la mise à disposition doit intervenir au cours de la période initiale d’engagement de
location de neuf ans (et non lors des périodes de prorogation éventuelles de cet engagement) ;
- les logements doivent avoir été donnés en location pendant au moins trois ans dans les
conditions normales d’application du dispositif « Borloo-neuf » ;
- la suspension de la location d’un logement doit être effectuée exclusivement au profit
d’un ascendant ou d’un descendant du contribuable. La mise à disposition peut s’effectuer à titre onéreux ou à titre gratuit ;
- la période de mise à disposition du logement à un ascendant ou un descendant du
contribuable ne peut excéder neuf ans ;
- la possibilité de mettre le logement à la disposition d’un ascendant ou descendant d’un
contribuable associé de la société non soumise à l’impôt sur les sociétés propriétaire du logement donné en location est ouverte lorsque sont réunies les conditions d’engagement de location et de
conservation des parts nécessaires pour l’application du dispositif « Borloo-neuf ». L’application de cette mesure de suspension a pour effet de prolonger la durée de conservation des parts détenues
par les associés ; ces derniers doivent en effet conserver les parts jusqu’à l’expiration de la période couverte par l’engagement de location souscrit par la société ;
- lorsque la mise à disposition du logement à un ascendant ou un descendant du contribuable
intervient en cours d’année, la déduction au titre de l’amortissement s’applique, au titre de cette année, dans la proportion existant entre, d’une part le nombre entier de mois écoulés entre le
1er janvier et la suspension de la location et, d’autre part, le nombre douze.
240
Les obligations déclaratives prévues par
l’article 2 sexdecies A de l’annexe III au CGI sont applicables.
4. Non-cumul
250
Outre les dispositions de non-cumul applicables dans le cadre du « Robien-classique » et du
« Robien-recentré » (BOI-RFPI-SPEC-20-20-40 au I-E § 110 et suivants), les compléments de déduction des revenus fonciers « Borloo-neuf »
sont exclusifs, pour un même logement, de l’application :
- de la déduction applicable aux bailleurs qui donnent en location leur ancienne résidence
principale suite à mobilité professionnelle, prévue au i du 1° du I de l’article 31 du CGI ;
- des déductions spécifiques « Besson-ancien » prévu au j du 1° du I de l'article 31 du CGI
et « Lienemann » (dispositif ayant été codifié au quatrième alinéa du j du 1° du I de l'article 31 du CGI dans sa version en
vigueur au 31 décembre 2007) ;
- de la déduction spécifique prévue au k (dispositif « Robien-ZRR ») du 1° du I de l’article
31 du CGI ;
- des déductions spécifiques prévues au m (dispositif « Borloo-ancien ») du 1° du I de
l’article 31 du CGI ;
- de la déduction spécifique en faveur de la remise en location des logements antérieurement
vacants prévue au n du 1° du I de l’article 31 du CGI.
5. Obligations déclaratives
260
L’article 2 quindecies D de l’annexe III au CGI prévoit qu’en plus des obligations déclaratives applicables
pour le bénéfice du dispositif «Robien-recentré» (BOI-RFPI-SPEC-20-20-50) le contribuable doit fournir une copie de l'avis d'imposition ou de non-imposition du ou des
locataires établi au titre de l'avant-dernière année précédant celle de la signature du contrat de location.
En outre, en cas de changement de locataire au cours de la période d’engagement de location,
le contribuable joint à sa déclaration des revenus de l'année au cours de laquelle le changement est intervenu, une copie de l'avis d'imposition ou de non-imposition du locataire entrant dans les
lieux établi au titre de l'avant-dernière année précédant celle de la signature du contrat de location.
Par ailleurs lorsque le logement est donné en location à des organismes publics ou privés,
il est rappelé que les plafonds de ressources sont également applicables aux sous-locataires de ces logements. Dans cette situation, les contribuables doivent joindre à leur déclaration des revenus de
l'année au cours de laquelle a pris effet la location une copie de l'avis d’impôt sur le revenu du sous-locataire établi au titre de l'avant-dernière année précédant celle de la signature du contrat
de sous-location.
D. Remise en cause
270
En cas de non-respect de l’engagement de location, les compléments de déduction sont
rapportés au revenu net foncier du contribuable dans les mêmes conditions que celles applicables au dispositif « Robien classique » et « Robien-recentré ». Toutefois, seuls les compléments de
déduction « Borloo-neuf » sont remis en cause lorsque les conditions d’application du dispositif « Robien-recentré » sont respectées.
E. Période d'application du dispositif
1. Entrée en vigueur
a. Principe
280
Le dispositif entre en vigueur, en principe, en même temps que le recentrage du dispositif «
Robien », c'est-à-dire pour les investissements réalisés à compter du 1er septembre 2006.
b. Exception
290
Par exception au principe mentionné au I-E-1-a § 280, le dispositif peut
s’appliquer aux investissements réalisés à compter du 1er janvier 2006 à la condition que le contribuable opte pour le dispositif « Robien-recentré » dans sa rédaction issue du second
alinéa du B du VI de
l'article
40 de la loi n° 2006-872 du 13 juillet 2006 portant engagement national pour le logement.
Le dispositif « Borloo-neuf » constitue un complément au dispositif « Robien-recentré ».
L’entrée en vigueur anticipée de ce dispositif est donc conditionnée à l’application rétroactive du recentrage du « Robien », de telle manière qu’une même opération ne puisse pas bénéficier à la fois
du « Robien-classique » et du « Borloo-neuf ».
2. Extinction du dispositif
300
Le dispositif « Borloo neuf » est supprimé, comme le dispositif « Robien recentré » à
compter du 1er janvier 2010. Pour plus de précisions, il convient de se rapporter au III-B-2-a-2° § 560 du BOI-RFPI-SPEC-20-20-10.
II. Dispositif « Borloo-SCPI »
310
Le II de
l’article
40 de la loi n° 2006-872 du 13 juillet 2006 portant engagement national pour le logement crée un dispositif en faveur des SCPI.
Celui-ci prend la forme :
- d’une déduction spécifique de 30 % pratiquée par la SCPI au prorata des droits détenus par
les porteurs de parts qui ont demandé le bénéfice de la déduction au titre de l’amortissement prévu à l’article 31 bis du
CGI. Un dispositif spécifique s’applique aux souscripteurs de parts de sociétés civiles de placement immobilier (SCPI) ;
- d’un complément de déduction au titre de l’amortissement « Robien-recentré SCPI » en
autorisant, lorsque les logements détenus par la SCPI sont donnés en location dans le cadre du dispositif « Borloo-neuf », de pouvoir proroger d’une ou de deux périodes triennales le bénéfice de la
déduction au titre de l’amortissement des parts pratiquée par le porteur.
Les sociétés civiles de placement immobilier (SCPI) régies par les
articles L. 214-50 et suivants du code monétaire et financier ne peuvent bénéficier de la déduction des revenus
fonciers au titre de l’amortissement des logements qu’elles détiennent. Les porteurs de parts de ces sociétés peuvent toutefois pratiquer une déduction des revenus fonciers au titre de l’amortissement
des parts de ces sociétés. La souscription doit être affectée pour 95 % de son montant à un investissement pour lequel les conditions d’application du dispositif « Robien » sont réunies.
A. Déduction spécifique pratiquée par la SCPI
320
Le l du 1° du I de
l’article 31 du CGI prévoit expressément que la déduction spécifique de 30 % est applicable aux SCPI au prorata des revenus
bruts correspondant aux droits des associés qui ont opté pour la déduction au titre de l’amortissement des parts « Borloo-SCPI ».
En pratique, pour que l’associé ayant opté pour le dispositif « Borloo-SCPI » dispose des
éléments nécessaires à la déclaration de ses revenus fonciers sur l’imprimé n° 2044-SPE (CERFA n°10335) disponible sur
www.impots.gouv.fr à la rubrique "Recherche de
formulaires", la société doit lui faire connaître la quote-part correspondant à ses droits du revenu brut, des intérêts d’emprunt et des autres charges foncières parmi lesquelles la déduction
spécifique de 30 % mentionnée au II § 310.
Il est rappelé que les SCPI ne peuvent pratiquer la déduction au titre de l’amortissement du
logement prévue par les dispositifs « Robien» et « Robien-recentré », dès lors que les associés peuvent pratiquer une déduction au titre de l’amortissement de leurs parts
(BOI-RFPI-SPEC-20-20-70). De même, le complément de déduction au titre de l’amortissement du logement n’est pas applicable aux SCPI dès lors que les associés peuvent
pratiquer un complément de déduction au titre de l’amortissement de leurs parts.
B. Complément de déduction pratiquée par le porteur de parts
330
L’article 31 bis du
CGI réserve la possibilité de proroger, au delà de la période initiale de neuf ans, la déduction au titre de l’amortissement des parts de SCPI (« Robien-recentré ») aux porteurs de parts de ces
sociétés qui respectent les conditions d’application du dispositif « Borloo-neuf ».
Ainsi, tant que les conditions de loyer et de ressources du locataire prévues au l du 1° du
I de l’article 31 du CGI restent remplies, l’associé peut, par période de trois ans et pendant une durée maximale de six ans,
bénéficier d’une déduction annuelle des revenus fonciers au titre de l’amortissement égale à 2,5 % de 95 % du montant de la souscription.
En cas de non-respect des conditions de location ou de cession du logement ou des parts, les
déductions pratiquées pendant l’ensemble de la période triennale sont remises en cause dans les conditions de droit commun.
C. Obligations déclaratives
340
Les obligations déclaratives prévues à
l'article 2 octodecies A de l'annexe III au CGI et
l'article 2 octodecies B de l'annexe III au CGI sont applicables
(BOI-RFPI-SPEC-20-20-70 au III § 590 et suivants). En outre, une copie de l'avis d'imposition ou de non-imposition du locataire, établi au
titre de l'avant-dernière année précédant celle de la signature du contrat de location, doit être fournie (cf. I-C-5 § 260).
D. Remise en cause
350
Les déductions des revenus fonciers pratiquées font l’objet d’une reprise lorsque le
bénéficiaire ne remplit pas son engagement (BOI-RFPI-SPEC-20-20-70 au II-D-1 § 510 et suivants).
E. Période d'application du dispositif
360
Le dispositif « Borloo-SCPI » s’appliquent aux souscriptions réalisées du 1er
septembre 2006
(loi
n° 2006-872 du 13 juillet 2006 portant engagement national pour le logement, art. 40, VI-C) au 31 décembre 2009. | Bulletin officiel des finances publiques - impôts | BOI-RFPI-SPEC-20-30 | https://bofip.impots.gouv.fr/bofip/1866-PGP.html/identifiant=BOI-RFPI-SPEC-20-30-20150521 | 2015-05-21 00:00:00 | 3ae10c9873f451f5294b13632808d1087bc2258118c31290d87370b940933bc0 | [
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