{"id":10938,"date":"2024-10-03T00:00:00","date_gmt":"2024-10-02T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/pas-de-vacance-pour-la-taxe-fonciere\/"},"modified":"2026-01-29T05:00:58","modified_gmt":"2026-01-29T04:00:58","slug":"pas-de-vacance-pour-la-taxe-fonciere","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/le-saviez-vous\/pas-de-vacance-pour-la-taxe-fonciere\/","title":{"rendered":"Pas de vacance pour la taxe fonci\u00e8re ?"},"content":{"rendered":"<div class=\"question-quizz\">\n<p>Une entreprise industrielle est propri\u00e9taire d&#8217;un entrep\u00f4t dans lequel elle a d\u00e9cid\u00e9 de ne plus exercer d&#8217;activit\u00e9 depuis plusieurs mois. Puisqu&#8217;elle a re\u00e7u et pay\u00e9 la taxe fonci\u00e8re pour cet entrep\u00f4t, elle demande \u00e0 b\u00e9n\u00e9ficier d&#8217;un d\u00e9gr\u00e8vement \u00ab pour vacance \u00bb&nbsp;aupr\u00e8s de l&#8217;administration fiscale, qui s&#8217;applique normalement dans le cas d&#8217;immeuble inexploit\u00e9.<\/p>\n<p>L&#8217;administration va-t-elle lui accorder ?<br \/>&nbsp;<\/p>\n<\/p><\/div>\n<ul class=\"propal-quizz\">\n<li class=\"quizz-a\"><a href=\"#reponse\" onclick=\"document.getElementById('page-fiche').classList.add('quizz-open'); return false;\">Oui<\/a><\/li>\n<li class=\"quizz-b\"><a href=\"#reponse\" onclick=\"document.getElementById('page-fiche').classList.add('quizz-open'); return false;\">Non<\/a><\/li>\n<\/ul>\n<div id=\"rna\" class=\"reponse-non-affichee\"><\/div>\n<div id=\"reponse\" class=\"reponse-quizz-in\">La bonne r\u00e9ponse est&#8230;<br \/>Non<\/p>\n<p>La taxe fonci\u00e8re sur les propri\u00e9t\u00e9s b\u00e2ties est, en principe, due, que les locaux soient occup\u00e9s ou vacants.<\/p>\n<p>Toutefois, sous certaines conditions, un d\u00e9gr\u00e8vement peut \u00eatre obtenu en cas d\u2019inexploitation de l\u2019immeuble utilis\u00e9 par l\u2019entreprise \u00e0 usage commercial ou industriel. Ce d\u00e9gr\u00e8vement suppose que l\u2019inexploitation soit ind\u00e9pendante de la volont\u00e9 de l\u2019entreprise (condition qui fait d\u00e9faut ici), d\u2019une dur\u00e9e minimale de 3 mois et qu\u2019elle affecte soit la totalit\u00e9 de l\u2019immeuble, soit une partie susceptible de location ou d\u2019exploitation s\u00e9par\u00e9e.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Une entreprise industrielle est propri\u00e9taire d&#8217;un entrep\u00f4t dans lequel elle a d\u00e9cid\u00e9 de ne&#8230;<\/p>\n","protected":false},"author":0,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[],"class_list":["post-10938","post","type-post","status-publish","format-standard","hentry","category-le-saviez-vous"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Pas de vacance pour la taxe fonci\u00e8re ? 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