{"id":11286,"date":"2024-12-17T00:00:00","date_gmt":"2024-12-16T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-locale-sur-la-publicite-exterieure-des-obligations-declaratives-allegees\/"},"modified":"2024-12-17T00:00:00","modified_gmt":"2024-12-16T23:00:00","slug":"taxe-locale-sur-la-publicite-exterieure-des-obligations-declaratives-allegees","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/taxe-locale-sur-la-publicite-exterieure-des-obligations-declaratives-allegees\/","title":{"rendered":"Taxe locale sur la publicit\u00e9 ext\u00e9rieure\u202f: des obligations d\u00e9claratives all\u00e9g\u00e9es\u202f!"},"content":{"rendered":"<p>La taxe locale sur la publicit\u00e9 ext\u00e9rieure est due, dans les communes l\u2019ayant instaur\u00e9e, par tout exploitant d\u2019un support publicitaire fixe et situ\u00e9 en ext\u00e9rieur. Les redevables sont soumis \u00e0 certaines obligations d\u00e9claratives qui viennent de conna\u00eetre une modification importante. Laquelle\u202f?<\/p>\n<h2>TLPE\u202f: fin de la d\u00e9claration annuelle syst\u00e9matique<\/h2>\n<p>Pour m\u00e9moire, la taxe locale sur la publicit\u00e9 ext\u00e9rieure (TLPE) est un imp\u00f4t que la commune, sur le territoire de laquelle sont situ\u00e9s des dispositifs publicitaires, peut choisir d\u2019instaurer.<\/p>\n<p>La TLPE s&#8217;applique dans les communes ayant d\u00e9cid\u00e9 de l\u2019instaurer uniquement si le support publicitaire est fixe et situ\u00e9 en ext\u00e9rieur. Dans ce cadre, sont exclus les supports appos\u00e9s \u00e0 l&#8217;int\u00e9rieur d&#8217;un magasin, par exemple.<\/p>\n<p>La taxe est due par l\u2019exploitant du support publicitaire (commer\u00e7ant ou afficheur).<\/p>\n<p>Le montant de la TLPE varie selon la nature (enseigne, pr\u00e9-enseigne, panneau publicitaire), la surface des supports publicitaires concern\u00e9s et le nombre d\u2019habitants de la commune concern\u00e9e.<\/p>\n<p>Pour rappel, jusqu\u2019en 2021, chaque ann\u00e9e, les supports publicitaires install\u00e9s au 1er janvier devaient \u00eatre d\u00e9clar\u00e9s avant le 1er mars.<\/p>\n<p>Par ailleurs, pour les supports install\u00e9s ou supprim\u00e9s apr\u00e8s le 1er janvier, une d\u00e9claration compl\u00e9mentaire devait \u00eatre faite dans les 2 mois.<\/p>\n<p>La loi de finances pour 2022 a supprim\u00e9 les d\u00e9clarations annuelles syst\u00e9matiques avant le 1er mars de chaque ann\u00e9e, au profit de d\u00e9clarations ne portant que sur la modification de supports (cr\u00e9ation, suppression) dans les 2 mois.<\/p>\n<p>Un r\u00e9cent d\u00e9cret vient acter cette suppression. Le formulaire d\u00e9claratif a \u00e9t\u00e9 mis \u00e0 jour en cons\u00e9quence et est disponible <a href=\"https:\/\/www.collectivites-locales.gouv.fr\/files\/Finances%20locales\/cerfa_15702-02%20(VClean).pdf\" rel=\"noopener\" target=\"_blank\">ici<\/a>.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000050730908#:~:text=Objet%20%3A%20modifier%20la%20d%C3%A9finition%20des,vigueur%20le%201er%20janvier%202025.\" rel=\"noopener\" target=\"_blank\">D\u00e9cret no 2024-1129 du 4 d\u00e9cembre 2024 portant modification de la partie r\u00e9glementaire du code des impositions sur les biens et services<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/taxe-locale-sur-la-publicite-exterieure-des-obligations-declaratives-allegees\" target=\"_blank\" rel=\"noopener\">Taxe locale sur la publicit\u00e9 ext\u00e9rieure : des obligations d\u00e9claratives all\u00e9g\u00e9es\u202f! <\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_taxelocalepubliciteexterieure.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La taxe locale sur la publicit\u00e9 ext\u00e9rieure est due, dans les communes l\u2019ayant instaur\u00e9e, par tout exploitant d\u2019un support publicitaire fixe et situ\u00e9 en ext\u00e9rieur. Les redevables sont soumis \u00e0 certaines obligations d\u00e9claratives qui viennent de conna\u00eetre une modification importante. Laquelle\u202f?<\/p>\n","protected":false},"author":0,"featured_media":11287,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-11286","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>Taxe locale sur la publicit\u00e9 ext\u00e9rieure\u202f: des obligations d\u00e9claratives all\u00e9g\u00e9es\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\/taxe-locale-sur-la-publicite-exterieure-des-obligations-declaratives-allegees\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Taxe locale sur la publicit\u00e9 ext\u00e9rieure\u202f: des obligations d\u00e9claratives all\u00e9g\u00e9es\u202f! - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"La taxe locale sur la publicit\u00e9 ext\u00e9rieure est due, dans les communes l\u2019ayant instaur\u00e9e, par tout exploitant d\u2019un support publicitaire fixe et situ\u00e9 en ext\u00e9rieur. 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