{"id":12260,"date":"2025-06-23T00:00:00","date_gmt":"2025-06-22T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/ventes-immobilieres-de-la-safer-prolongation-du-mecanisme-de-substitution\/"},"modified":"2025-06-23T00:00:00","modified_gmt":"2025-06-22T22:00:00","slug":"ventes-immobilieres-de-la-safer-prolongation-du-mecanisme-de-substitution","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/ventes-immobilieres-de-la-safer-prolongation-du-mecanisme-de-substitution\/","title":{"rendered":"Ventes immobili\u00e8res de la SAFER : prolongation du m\u00e9canisme de substitution"},"content":{"rendered":"<p>Les SAFER peuvent c\u00e9der directement des terres agricoles \u00e0 un nouvel acqu\u00e9reur sans passer par une double vente et sans aucune perception au profit du Tr\u00e9sor via un m\u00e9canisme de substitution, lequel est subordonn\u00e9 \u00e0 une condition de d\u00e9lai qui a r\u00e9cemment \u00e9t\u00e9 prolong\u00e9. Voil\u00e0 qui m\u00e9rite quelques explications\u2026<\/p>\n<h2>M\u00e9canisme de substitution : un d\u00e9lai prolong\u00e9 \u00e0 10 mois&nbsp;<\/h2>\n<p>Certaines cessions effectu\u00e9es par les soci\u00e9t\u00e9s d&#8217;am\u00e9nagement foncier et d&#8217;\u00e9tablissement rural (SAFER) ne donnent lieu, toutes conditions remplies, \u00e0 aucune perception au profit du Tr\u00e9sor.&nbsp;<\/p>\n<p>Cette exon\u00e9ration s\u2019applique aux acquisitions r\u00e9alis\u00e9es par une personne substitu\u00e9e dans les droits \u00e0 l&#8217;achat conf\u00e9r\u00e9s \u00e0 une SAFER par une promesse de vente ayant acquis date certaine, dans les 6 mois de la conclusion de ladite promesse.&nbsp;<\/p>\n<p>En clair, ce dispositif permet aux SAFER de c\u00e9der directement des terres agricoles \u00e0 un nouvel acqu\u00e9reur sans passer par une double vente, simplifiant ainsi le processus et r\u00e9duisant les co\u00fbts, notamment fiscaux.&nbsp;<\/p>\n<p>La loi de finances pour 2025 a prolong\u00e9 de 6 \u00e0 10 mois le d\u00e9lai du m\u00e9canisme de substitution.&nbsp;<\/p>\n<p>Il vient d\u2019\u00eatre pr\u00e9cis\u00e9 que ce nouveau d\u00e9lai de 10 mois s\u2019applique aux cessions r\u00e9alis\u00e9es depuis le 16 f\u00e9vrier 2025.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/14635-PGP.html\/ACTU-2025-00055\" target=\"_blank\">Actualit\u00e9 Bofip du 11 juin 2025 : \u00ab ENR &#8211; Prolongation de six \u00e0 dix mois du d\u00e9lai au cours duquel une personne peut \u00eatre substitu\u00e9e dans les droits \u00e0 l\u2019achat conf\u00e9r\u00e9s par une promesse de vente \u00e0 une SAFER lui permettant de b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration de DMTO pr\u00e9vue au II de l\u2019article 1028 ter du CGI (loi n\u00b0 2025-127 du 14 f\u00e9vrier 2025 de finances pour 2025, art. 69) \u00bb<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/ventes-immobilieres-de-la-safer-prolongation-du-mecanisme-de-substitution\" target=\"_blank\">Ventes immobili\u00e8res de la SAFER : prolongation du m\u00e9canisme de substitution <\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_SAFER.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les SAFER peuvent c\u00e9der directement des terres agricoles \u00e0 un nouvel acqu\u00e9reur sans passer par une double vente et sans aucune perception au profit du Tr\u00e9sor via un m\u00e9canisme de substitution, lequel est subordonn\u00e9 \u00e0 une condition de d\u00e9lai qui a r\u00e9cemment \u00e9t\u00e9 prolong\u00e9. Voil\u00e0 qui m\u00e9rite quelques explications\u2026<\/p>\n","protected":false},"author":0,"featured_media":12261,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-12260","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>Ventes immobili\u00e8res de la SAFER : prolongation du m\u00e9canisme de substitution - 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\/ventes-immobilieres-de-la-safer-prolongation-du-mecanisme-de-substitution\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ventes immobili\u00e8res de la SAFER : prolongation du m\u00e9canisme de substitution - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Les SAFER peuvent c\u00e9der directement des terres agricoles \u00e0 un nouvel acqu\u00e9reur sans passer par une double vente et sans aucune perception au profit du Tr\u00e9sor via un m\u00e9canisme de substitution, lequel est subordonn\u00e9 \u00e0 une condition de d\u00e9lai qui a r\u00e9cemment \u00e9t\u00e9 prolong\u00e9. Voil\u00e0 qui m\u00e9rite quelques explications\u2026\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cabinet-magar.fr\/actualites\/ventes-immobilieres-de-la-safer-prolongation-du-mecanisme-de-substitution\/\" \/>\n<meta property=\"og:site_name\" content=\"Cabinet Magar\" \/>\n<meta property=\"article:published_time\" content=\"2025-06-22T22:00:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/06\/Shutterstock_SAFER.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"600\" \/>\n\t<meta property=\"og:image:height\" content=\"400\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Gesch\u00e4tzte Lesezeit\" \/>\n\t<meta name=\"twitter:data1\" content=\"2\u00a0Minuten\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/ventes-immobilieres-de-la-safer-prolongation-du-mecanisme-de-substitution\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/ventes-immobilieres-de-la-safer-prolongation-du-mecanisme-de-substitution\/\"},\"author\":{\"name\":\"\",\"@id\":\"\"},\"headline\":\"Ventes immobili\u00e8res de la SAFER : prolongation du m\u00e9canisme de substitution\",\"datePublished\":\"2025-06-22T22:00:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/ventes-immobilieres-de-la-safer-prolongation-du-mecanisme-de-substitution\/\"},\"wordCount\":317,\"commentCount\":0,\"image\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/ventes-immobilieres-de-la-safer-prolongation-du-mecanisme-de-substitution\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/06\/Shutterstock_SAFER.jpg\",\"articleSection\":[\"Actu Fiscale\",\"Actualit\u00e9s\"],\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.cabinet-magar.fr\/actualites\/ventes-immobilieres-de-la-safer-prolongation-du-mecanisme-de-substitution\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/ventes-immobilieres-de-la-safer-prolongation-du-mecanisme-de-substitution\/\",\"url\":\"https:\/\/www.cabinet-magar.fr\/actualites\/ventes-immobilieres-de-la-safer-prolongation-du-mecanisme-de-substitution\/\",\"name\":\"Ventes immobili\u00e8res de la SAFER : prolongation du m\u00e9canisme de substitution - Cabinet Magar\",\"isPartOf\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/ventes-immobilieres-de-la-safer-prolongation-du-mecanisme-de-substitution\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/ventes-immobilieres-de-la-safer-prolongation-du-mecanisme-de-substitution\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/06\/Shutterstock_SAFER.jpg\",\"datePublished\":\"2025-06-22T22:00:00+00:00\",\"author\":{\"@id\":\"\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/ventes-immobilieres-de-la-safer-prolongation-du-mecanisme-de-substitution\/#breadcrumb\"},\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.cabinet-magar.fr\/actualites\/ventes-immobilieres-de-la-safer-prolongation-du-mecanisme-de-substitution\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"de\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/ventes-immobilieres-de-la-safer-prolongation-du-mecanisme-de-substitution\/#primaryimage\",\"url\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/06\/Shutterstock_SAFER.jpg\",\"contentUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/06\/Shutterstock_SAFER.jpg\",\"width\":600,\"height\":400},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/ventes-immobilieres-de-la-safer-prolongation-du-mecanisme-de-substitution\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/www.cabinet-magar.fr\/de\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Ventes immobili\u00e8res de la SAFER : prolongation du m\u00e9canisme de substitution\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/#website\",\"url\":\"https:\/\/www.cabinet-magar.fr\/\",\"name\":\"Cabinet Magar\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.cabinet-magar.fr\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"de\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Ventes immobili\u00e8res de la SAFER : prolongation du m\u00e9canisme de substitution - Cabinet Magar","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.cabinet-magar.fr\/actualites\/ventes-immobilieres-de-la-safer-prolongation-du-mecanisme-de-substitution\/","og_locale":"de_DE","og_type":"article","og_title":"Ventes immobili\u00e8res de la SAFER : prolongation du m\u00e9canisme de substitution - Cabinet Magar","og_description":"Les SAFER peuvent c\u00e9der directement des terres agricoles \u00e0 un nouvel acqu\u00e9reur sans passer par une double vente et sans aucune perception au profit du Tr\u00e9sor via un m\u00e9canisme de substitution, lequel est subordonn\u00e9 \u00e0 une condition de d\u00e9lai qui a r\u00e9cemment \u00e9t\u00e9 prolong\u00e9. Voil\u00e0 qui m\u00e9rite quelques explications\u2026","og_url":"https:\/\/www.cabinet-magar.fr\/actualites\/ventes-immobilieres-de-la-safer-prolongation-du-mecanisme-de-substitution\/","og_site_name":"Cabinet Magar","article_published_time":"2025-06-22T22:00:00+00:00","og_image":[{"width":600,"height":400,"url":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/06\/Shutterstock_SAFER.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_misc":{"Gesch\u00e4tzte Lesezeit":"2\u00a0Minuten"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/ventes-immobilieres-de-la-safer-prolongation-du-mecanisme-de-substitution\/#article","isPartOf":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/ventes-immobilieres-de-la-safer-prolongation-du-mecanisme-de-substitution\/"},"author":{"name":"","@id":""},"headline":"Ventes immobili\u00e8res de la SAFER : prolongation du m\u00e9canisme de substitution","datePublished":"2025-06-22T22:00:00+00:00","mainEntityOfPage":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/ventes-immobilieres-de-la-safer-prolongation-du-mecanisme-de-substitution\/"},"wordCount":317,"commentCount":0,"image":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/ventes-immobilieres-de-la-safer-prolongation-du-mecanisme-de-substitution\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/06\/Shutterstock_SAFER.jpg","articleSection":["Actu Fiscale","Actualit\u00e9s"],"inLanguage":"de","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.cabinet-magar.fr\/actualites\/ventes-immobilieres-de-la-safer-prolongation-du-mecanisme-de-substitution\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/ventes-immobilieres-de-la-safer-prolongation-du-mecanisme-de-substitution\/","url":"https:\/\/www.cabinet-magar.fr\/actualites\/ventes-immobilieres-de-la-safer-prolongation-du-mecanisme-de-substitution\/","name":"Ventes immobili\u00e8res de la SAFER : prolongation du m\u00e9canisme de substitution - Cabinet Magar","isPartOf":{"@id":"https:\/\/www.cabinet-magar.fr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/ventes-immobilieres-de-la-safer-prolongation-du-mecanisme-de-substitution\/#primaryimage"},"image":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/ventes-immobilieres-de-la-safer-prolongation-du-mecanisme-de-substitution\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/06\/Shutterstock_SAFER.jpg","datePublished":"2025-06-22T22:00:00+00:00","author":{"@id":""},"breadcrumb":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/ventes-immobilieres-de-la-safer-prolongation-du-mecanisme-de-substitution\/#breadcrumb"},"inLanguage":"de","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.cabinet-magar.fr\/actualites\/ventes-immobilieres-de-la-safer-prolongation-du-mecanisme-de-substitution\/"]}]},{"@type":"ImageObject","inLanguage":"de","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/ventes-immobilieres-de-la-safer-prolongation-du-mecanisme-de-substitution\/#primaryimage","url":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/06\/Shutterstock_SAFER.jpg","contentUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/06\/Shutterstock_SAFER.jpg","width":600,"height":400},{"@type":"BreadcrumbList","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/ventes-immobilieres-de-la-safer-prolongation-du-mecanisme-de-substitution\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/www.cabinet-magar.fr\/de\/"},{"@type":"ListItem","position":2,"name":"Ventes immobili\u00e8res de la SAFER : prolongation du m\u00e9canisme de substitution"}]},{"@type":"WebSite","@id":"https:\/\/www.cabinet-magar.fr\/#website","url":"https:\/\/www.cabinet-magar.fr\/","name":"Cabinet Magar","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.cabinet-magar.fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"de"}]}},"_links":{"self":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts\/12260","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/comments?post=12260"}],"version-history":[{"count":0,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts\/12260\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/media\/12261"}],"wp:attachment":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/media?parent=12260"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/categories?post=12260"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/tags?post=12260"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}