{"id":10711,"date":"2024-09-04T00:00:00","date_gmt":"2024-09-03T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/deficit-agricole-une-deductibilite-limitee-et-corrigee\/"},"modified":"2024-09-04T00:00:00","modified_gmt":"2024-09-03T22:00:00","slug":"deficit-agricole-une-deductibilite-limitee-et-corrigee","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/deficit-agricole-une-deductibilite-limitee-et-corrigee\/","title":{"rendered":"D\u00e9ficit agricole\u202f: une d\u00e9ductibilit\u00e9 limit\u00e9e et corrig\u00e9e\u202f!"},"content":{"rendered":"<p>Les d\u00e9ficits agricoles sont d\u00e9ductibles du revenu net global d\u2019un foyer fiscal si leur montant ne d\u00e9passe pas un certain montant revaloris\u00e9 chaque ann\u00e9e. Un montant qui a fait l\u2019objet d\u2019une revalorisation erron\u00e9e qui vient d\u2019\u00eatre corrig\u00e9e.<\/p>\n<h2>Correction du plafond de d\u00e9duction des d\u00e9ficits agricoles<\/h2>\n<p>Pour rappel, l\u2019imp\u00f4t sur le revenu (IR) est calcul\u00e9 sur le montant total du revenu net annuel de chaque foyer fiscal.<\/p>\n<p>Ce revenu net tient compte\u202f:<\/p>\n<ul>\n<li>des propri\u00e9t\u00e9s et des capitaux que poss\u00e8dent les membres du foyer fiscal\u202f;<\/li>\n<li>des professions exerc\u00e9es\u202f;<\/li>\n<li>des traitements et salaires\u202f;<\/li>\n<li>des pensions et rentes viag\u00e8res qu\u2019ils per\u00e7oivent\u202f;<\/li>\n<li>et plus g\u00e9n\u00e9ralement, des b\u00e9n\u00e9fices de toutes op\u00e9rations lucratives qu\u2019ils exercent.<\/li>\n<\/ul>\n<p>Avant calcul de l\u2019IR d\u00fb par un foyer fiscal, ce revenu net est r\u00e9duit \u00e0 hauteur de l\u2019\u00e9ventuel d\u00e9ficit constat\u00e9 pour une ann\u00e9e dans une cat\u00e9gorie de revenus (b\u00e9n\u00e9fices industriels et commerciaux, b\u00e9n\u00e9fices non commerciaux, b\u00e9n\u00e9fices agricoles).<\/p>\n<p>Toutefois, s\u2019agissant des d\u00e9ficits provenant d\u2019exploitations agricoles (\u00ab\u202fd\u00e9ficits agricoles\u202f\u00bb), leur d\u00e9duction n\u2019est pas autoris\u00e9e lorsque le total des revenus nets d\u2019autres sources est sup\u00e9rieur \u00e0 un certain montant qui est revaloris\u00e9 chaque ann\u00e9e.<\/p>\n<p>Ces d\u00e9ficits peuvent cependant \u00eatre admis en d\u00e9duction des b\u00e9n\u00e9fices de m\u00eame nature des ann\u00e9es suivantes jusqu&#8217;\u00e0 la sixi\u00e8me inclusivement.<\/p>\n<p>Ce montant, fix\u00e9 \u00e0 125\u202f416 \u20ac apr\u00e8s avoir \u00e9t\u00e9 r\u00e9vis\u00e9 de mani\u00e8re erron\u00e9e, vient d\u2019\u00eatre corrig\u00e9 pour \u00eatre port\u00e9 \u00e0 125\u202f419 \u20ac.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000050076309\" rel=\"noopener\" target=\"_blank\">D\u00e9cret no 2024-860 du 5 ao\u00fbt 2024 portant incorporation au code g\u00e9n\u00e9ral des imp\u00f4ts de divers textes modifiant et compl\u00e9tant certaines dispositions de ce code<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/deficit-agricole-une-deductibilite-limitee-et-corrigee\" target=\"_blank\" rel=\"noopener\">D\u00e9ficit agricole\u202f: une d\u00e9ductibilit\u00e9 limit\u00e9e et corrig\u00e9e\u202f!<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_deficitsagricoles.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les d\u00e9ficits agricoles sont d\u00e9ductibles du revenu net global d\u2019un foyer fiscal si leur montant ne d\u00e9passe pas un certain montant revaloris\u00e9 chaque ann\u00e9e. Un montant qui a fait l\u2019objet d\u2019une revalorisation erron\u00e9e qui vient d\u2019\u00eatre corrig\u00e9e.<\/p>\n","protected":false},"author":0,"featured_media":10712,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-10711","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>D\u00e9ficit agricole\u202f: une d\u00e9ductibilit\u00e9 limit\u00e9e et corrig\u00e9e\u202f! - Cabinet Magar<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cabinet-magar.fr\/actualites\/deficit-agricole-une-deductibilite-limitee-et-corrigee\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"D\u00e9ficit agricole\u202f: une d\u00e9ductibilit\u00e9 limit\u00e9e et corrig\u00e9e\u202f! - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Les d\u00e9ficits agricoles sont d\u00e9ductibles du revenu net global d\u2019un foyer fiscal si leur montant ne d\u00e9passe pas un certain montant revaloris\u00e9 chaque ann\u00e9e. 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