{"id":12413,"date":"2025-07-17T00:00:00","date_gmt":"2025-07-16T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-haute-valeur-environnementale-une-fois-pas-deux\/"},"modified":"2025-07-17T00:00:00","modified_gmt":"2025-07-16T22:00:00","slug":"credit-dimpot-haute-valeur-environnementale-une-fois-pas-deux","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/credit-dimpot-haute-valeur-environnementale-une-fois-pas-deux\/","title":{"rendered":"Cr\u00e9dit d\u2019imp\u00f4t \u00ab Haute Valeur Environnementale \u00bb : une fois, pas deux !"},"content":{"rendered":"<p>Prolong\u00e9 jusqu\u2019au 31 d\u00e9cembre 2025, le cr\u00e9dit d\u2019imp\u00f4t \u00ab Haute Valeur Environnementale \u00bb est ouvert, toutes conditions par ailleurs remplies, aux entreprises agricoles qui disposent d\u2019une certification d\u2019exploitation \u00e0 haute valeur environnementale (EHVE). 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 : une aide fiscale \u00e0 versement unique<\/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 pouvaient b\u00e9n\u00e9ficier du cr\u00e9dit d\u2019imp\u00f4t en faveur des entreprises agricoles qui disposent d\u2019une certification d\u2019EHVE d\u2019un montant de 2 500 \u20ac.<\/p>\n<p>La loi de finances pour 2025 a prolong\u00e9 ce cr\u00e9dit d\u2019imp\u00f4t d\u2019une ann\u00e9e suppl\u00e9mentaire, soit jusqu\u2019au 31 d\u00e9cembre 2025. 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 : l\u2019administration fiscale rappelle 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>Si l\u2019administration avait d\u00e9j\u00e0 rappel\u00e9 cette r\u00e8gle l\u2019an pass\u00e9, elle vient de pr\u00e9ciser que les prorogations successives de ce cr\u00e9dit d\u2019imp\u00f4t n\u2019ont pas modifi\u00e9 les modalit\u00e9s d\u2019application du dispositif sur ce point.<\/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 2de fois, y compris si le renouvellement de la certification a \u00e9t\u00e9 obtenu sur la base du nouveau r\u00e9f\u00e9rentiel entr\u00e9 en vigueur au 1er janvier 2023.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/14481-PGP.html\/identifiant=BOI-RES-BA-000183-20250709\" target=\"_blank\">Rescrit Bofip du 9 juillet 2025 : \u00ab RES &#8211; B\u00e9n\u00e9fices agricoles &#8211; R\u00e9ductions et cr\u00e9dits d\u2019imp\u00f4t &#8211; Modalit\u00e9s d\u2019application du cr\u00e9dit d\u2019imp\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-une-fois-pas-deux\" target=\"_blank\">Cr\u00e9dit d\u2019imp\u00f4t \u00ab Haute Valeur Environnementale \u00bb : une fois, pas deux !<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_CIHVEnombre.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Prolong\u00e9 jusqu\u2019au 31 d\u00e9cembre 2025, le cr\u00e9dit d\u2019imp\u00f4t \u00ab Haute Valeur Environnementale \u00bb est ouvert, toutes conditions par ailleurs remplies, aux entreprises agricoles qui disposent d\u2019une certification d\u2019exploitation \u00e0 haute valeur environnementale (EHVE). 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":12414,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-12413","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 : une fois, pas deux ! - 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-une-fois-pas-deux\/\" \/>\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 : une fois, pas deux ! - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Prolong\u00e9 jusqu\u2019au 31 d\u00e9cembre 2025, le cr\u00e9dit d\u2019imp\u00f4t \u00ab Haute Valeur Environnementale \u00bb est ouvert, toutes conditions par ailleurs remplies, aux entreprises agricoles qui disposent d\u2019une certification d\u2019exploitation \u00e0 haute valeur environnementale (EHVE). Mais peuvent-elles b\u00e9n\u00e9ficier plusieurs fois de ce cr\u00e9dit d\u2019imp\u00f4t\u202f? 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