{"id":1166,"date":"2020-11-17T05:52:00","date_gmt":"2020-11-17T04:52:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/cfe-une-reduction-de-cotisation-pour-les-activites-immobilieres\/"},"modified":"2021-05-07T03:00:02","modified_gmt":"2021-05-07T01:00:02","slug":"cfe-une-reduction-de-cotisation-pour-les-activites-immobilieres","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/cfe-une-reduction-de-cotisation-pour-les-activites-immobilieres\/","title":{"rendered":"CFE : une r\u00e9duction de cotisation pour les activit\u00e9s immobili\u00e8res ?"},"content":{"rendered":"<p >Le propri\u00e9taire d\u2019un immeuble de bureaux lou\u00e9s \u00e0 plusieurs entreprises demande \u00e0 b\u00e9n\u00e9ficier d\u2019une r\u00e9duction de CFE, les parties communes de l\u2019immeuble ne devant pas, selon lui, \u00eatre prises en compte pour le calcul de sa cotisation. Ce que conteste l\u2019administration. A tort ou \u00e0 raison ?<\/p>\n<div>\n<h2> CFE : une r\u00e9duction de cotisation sous condition<\/h2>\n<p>Une soci\u00e9t\u00e9 est propri\u00e9taire d\u2019un immeuble de bureaux qu\u2019elle loue \u00e0 plusieurs entreprises.<\/p>\n<p>Parce qu\u2019elle est soumise \u00e0 la cotisation fonci\u00e8re des entreprises (CFE) pour cette activit\u00e9, elle re\u00e7oit, comme tous les ans, son avis de cotisation.<\/p>\n<p>Apr\u00e8s l\u2019avoir examin\u00e9 attentivement, elle s\u2019est aper\u00e7ue qu\u2019elle pouvait obtenir une r\u00e9duction de CFE puisque par principe, les parties communes d\u2019un immeuble donn\u00e9 en location ne sont pas prises en compte pour le calcul de la CFE.<\/p>\n<p>Or, ici, constate-t-elle, l\u2019administration fiscale en tient compte, ainsi que des abords de l\u2019immeuble et de ses voies d\u2019acc\u00e8s. A tort, donc, selon elle, s\u2019agissant de \u00ab parties communes \u00bb.<\/p>\n<p>A raison, r\u00e9torque l\u2019administration : cette r\u00e8gle ne vaut que pour les immeubles d\u00e9tenus par plusieurs co-propri\u00e9taires. Or, ici, la soci\u00e9t\u00e9 est la seule propri\u00e9taire de l\u2019immeuble.<\/p>\n<p>Ce que confirme le juge : l\u2019exon\u00e9ration de CFE appliqu\u00e9e aux parties communes suppose que l\u2019immeuble soit effectivement en \u00ab copropri\u00e9t\u00e9 \u00bb, ce qui n\u2019est pas le cas ici.<\/p>\n<p>La soci\u00e9t\u00e9 ne peut donc pas b\u00e9n\u00e9ficier d\u2019une r\u00e9duction de CFE.<\/p>\n<p>Source : Arr\u00eat du Conseil d\u2019Etat du 6 novembre 2020, n\u00b0 439348<\/p>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/cfe-une-reduction-de-cotisation-pour-les-activites-immobilieres\" target=\"_blank\" rel=\"noopener\">CFE : une r\u00e9duction de cotisation pour les activit\u00e9s immobili\u00e8res ?<\/a> \u00a9 Copyright WebLex &#8211; 2020<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/copro.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le propri\u00e9taire d\u2019un immeuble de bureaux lou\u00e9s \u00e0 plusieurs entreprises demande \u00e0 b\u00e9n\u00e9ficier d\u2019une r\u00e9duction de CFE, les parties communes de l\u2019immeuble ne devant pas, selon lui, \u00eatre prises en compte pour le calcul de sa cotisation. Ce que conteste l\u2019administration. A tort ou \u00e0 raison ?<\/p>\n","protected":false},"author":0,"featured_media":4729,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-1166","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>CFE : une r\u00e9duction de cotisation pour les activit\u00e9s immobili\u00e8res ? - 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\/cfe-une-reduction-de-cotisation-pour-les-activites-immobilieres\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CFE : une r\u00e9duction de cotisation pour les activit\u00e9s immobili\u00e8res ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Le propri\u00e9taire d\u2019un immeuble de bureaux lou\u00e9s \u00e0 plusieurs entreprises demande \u00e0 b\u00e9n\u00e9ficier d\u2019une r\u00e9duction de CFE, les parties communes de l\u2019immeuble ne devant pas, selon lui, \u00eatre prises en compte pour le calcul de sa cotisation. 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