{"id":11209,"date":"2024-12-05T00:00:00","date_gmt":"2024-12-04T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-haute-valeur-environnementale-plutot-deux-fois-quune\/"},"modified":"2024-12-05T00:00:00","modified_gmt":"2024-12-04T23:00:00","slug":"credit-dimpot-haute-valeur-environnementale-plutot-deux-fois-quune","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/credit-dimpot-haute-valeur-environnementale-plutot-deux-fois-quune\/","title":{"rendered":"Cr\u00e9dit d\u2019imp\u00f4t \u00ab Haute Valeur Environnementale \u00bb\u202f: plut\u00f4t deux fois qu\u2019une\u202f?"},"content":{"rendered":"<p>Les entreprises agricoles peuvent b\u00e9n\u00e9ficier, toutes conditions remplies, d\u2019un cr\u00e9dit d\u2019imp\u00f4t au titre de l\u2019obtention d\u2019une certification d\u2019exploitation \u00e0 haute valeur environnementale (HVE). Mais peuvent-elles b\u00e9n\u00e9ficier plusieurs fois de ce cr\u00e9dit d\u2019imp\u00f4t\u202f? R\u00e9ponse de l\u2019administration fiscale\u2026<\/p>\n<h2>Cr\u00e9dit d\u2019imp\u00f4t HVE\u202f: 1 fois, mais pas 2\u202f!<\/h2>\n<p>Pour rappel, les entreprises agricoles qui disposent d\u2019une certification d\u2019exploitation \u00e0 haute valeur environnementale (EHVE) en cours de validit\u00e9 au 31 d\u00e9cembre ou d\u00e9livr\u00e9e au cours de l\u2019une des ann\u00e9es 2022, 2023 ou 2024 peuvent b\u00e9n\u00e9ficier d\u2019un cr\u00e9dit d\u2019imp\u00f4t : le cr\u00e9dit d\u2019imp\u00f4t en faveur des entreprises agricoles qui disposent d\u2019une certification d\u2019EHVE d\u2019un montant de 2\u202f500 \u20ac.<\/p>\n<p>Mais une entreprise peut-elle b\u00e9n\u00e9ficier plusieurs fois du cr\u00e9dit d\u2019imp\u00f4t au titre de l\u2019obtention d\u2019une certification HVE\u202f?<\/p>\n<p>Malheureusement, la r\u00e9ponse est n\u00e9gative\u202f! L\u2019administration fiscale pr\u00e9cise sur ce point que, d\u00e8s sa cr\u00e9ation, ce cr\u00e9dit d\u2019imp\u00f4t a \u00e9t\u00e9 con\u00e7u comme une aide fiscale \u00e0 versement unique et temporaire.<\/p>\n<p>L\u2019objectif poursuivi par ce cr\u00e9dit d\u2019imp\u00f4t \u00e9tait d\u2019inciter les exploitations agricoles \u00e0 s\u2019engager rapidement dans une d\u00e9marche agricole responsable.<\/p>\n<p>Partant de l\u00e0, le dispositif concerne uniquement l\u2019obtention initiale de la certification par un exploitant agricole qui ne pourra pas y \u00eatre \u00e9ligible une 2nde fois.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/14481-PGP.html\/identifiant=BOI-RES-BA-000183-20241127\" rel=\"noopener\" target=\"_blank\">Rescrit-Bofip du 27 novembre 2024\u202f: \u00ab\u202fRES &#8211; B\u00e9n\u00e9fices agricoles &#8211; R\u00e9ductions et cr\u00e9dits d&#8217;imp\u00f4t &#8211; Modalit\u00e9s d&#8217;application du cr\u00e9dit d&#8217;imp\u00f4t \u00ab Haute Valeur Environnementale \u00bb<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/credit-d-impot-haute-valeur-environnementale-plutot-deux-fois-qu-une\" target=\"_blank\" rel=\"noopener\">Cr\u00e9dit d\u2019imp\u00f4t \u00ab Haute Valeur Environnementale \u00bb : plut\u00f4t deux fois qu\u2019une\u202f? <\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_entrepriseagricolecreditimpothve.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les entreprises agricoles peuvent b\u00e9n\u00e9ficier, toutes conditions remplies, d\u2019un cr\u00e9dit d\u2019imp\u00f4t au titre de l\u2019obtention d\u2019une certification d\u2019exploitation \u00e0 haute valeur environnementale (HVE). Mais peuvent-elles b\u00e9n\u00e9ficier plusieurs fois de ce cr\u00e9dit d\u2019imp\u00f4t\u202f? R\u00e9ponse de l\u2019administration fiscale\u2026<\/p>\n","protected":false},"author":0,"featured_media":11210,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-11209","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>Cr\u00e9dit d\u2019imp\u00f4t \u00ab Haute Valeur Environnementale \u00bb\u202f: plut\u00f4t deux fois qu\u2019une\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\/credit-dimpot-haute-valeur-environnementale-plutot-deux-fois-quune\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cr\u00e9dit d\u2019imp\u00f4t \u00ab Haute Valeur Environnementale \u00bb\u202f: plut\u00f4t deux fois qu\u2019une\u202f? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Les entreprises agricoles peuvent b\u00e9n\u00e9ficier, toutes conditions remplies, d\u2019un cr\u00e9dit d\u2019imp\u00f4t au titre de l\u2019obtention d\u2019une certification d\u2019exploitation \u00e0 haute valeur environnementale (HVE). Mais peuvent-elles b\u00e9n\u00e9ficier plusieurs fois de ce cr\u00e9dit d\u2019imp\u00f4t\u202f? 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