{"id":12458,"date":"2025-07-28T00:00:00","date_gmt":"2025-07-27T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/report-de-la-suppression-de-la-cvae-report-des-adaptations-necessaires\/"},"modified":"2025-07-28T00:00:00","modified_gmt":"2025-07-27T22:00:00","slug":"report-de-la-suppression-de-la-cvae-report-des-adaptations-necessaires","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/report-de-la-suppression-de-la-cvae-report-des-adaptations-necessaires\/","title":{"rendered":"Report de la suppression de la CVAE : report des adaptations n\u00e9cessaires\u202f?"},"content":{"rendered":"<p>La suppression de la cotisation sur la valeur ajout\u00e9e des entreprises (CVAE), qui devait avoir lieu au 1er janvier 2024, a n\u00e9cessit\u00e9 la mise en place de mesures d\u2019adaptation notamment pour les entreprises de navigation maritime ou a\u00e9rienne. Mais suite au report de cette suppression, d\u00e9sormais fix\u00e9e au 1er janvier 2030, ces mesures sont-elles \u00e9galement report\u00e9es\u202f? R\u00e9ponse\u2026<\/p>\n<h2>Fin de la CVAE : des reports qui induisent d\u2019autres reports<\/h2>\n<p>La contribution \u00e9conomique territoriale (CET) est un \u00ab imp\u00f4t \u00bb qui se compose de la cotisation sur la valeur ajout\u00e9e des entreprises (CVAE) et de la cotisation fonci\u00e8re des entreprises (CFE).<\/p>\n<p>\u00c0 l\u2019heure actuelle, les entreprises redevables de la CET b\u00e9n\u00e9ficient d\u2019un d\u00e9gr\u00e8vement lorsque la somme de leur CFE et de leur CVAE est sup\u00e9rieure \u00e0 1,438 % de la valeur ajout\u00e9e qu\u2019elles produisent. C\u2019est ce que l\u2019on appelle techniquement le \u00ab plafonnement de la CET en fonction de la valeur ajout\u00e9e \u00bb.<\/p>\n<p>En 2030, la CVAE va \u00eatre d\u00e9finitivement supprim\u00e9e. Par cons\u00e9quent, \u00e0 cette m\u00eame date, il ne sera plus question de \u00ab plafonnement de la CET en fonction de la valeur ajout\u00e9e \u00bb, mais de \u00ab plafonnement de la CFE en fonction de la valeur ajout\u00e9e \u00bb.<\/p>\n<p>Pour l\u2019application de ce plafonnement, des pr\u00e9cisions ont \u00e9t\u00e9 apport\u00e9es concernant le calcul de la valeur ajout\u00e9e des entreprises de navigation maritime ou a\u00e9rienne qui exercent des activit\u00e9s conjointement en France ou \u00e0 l\u2019\u00e9tranger.<\/p>\n<p>Il \u00e9tait pr\u00e9vu qu\u2019\u00e0 compter du 1er\u202fjanvier 2024, date \u00e0 laquelle la CVAE devait \u00eatre supprim\u00e9e, ces entreprises ne voient leur valeur ajout\u00e9e prise en compte pour le calcul du plafonnement qu\u2019\u00e0 raison de la part de la valeur ajout\u00e9e provenant des op\u00e9rations effectu\u00e9es dans les limites du territoire national qui sont directement li\u00e9es \u00e0 l\u2019exploitation d\u2019a\u00e9ronefs et de navires.<\/p>\n<p>En raison des reports successifs de la suppression d\u00e9finitive de la CVAE, qui est d\u00e9sormais fix\u00e9e au 1er janvier 2030, cette disposition est elle-m\u00eame report\u00e9e \u00e0 cette date.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000051919957\" target=\"_blank\">D\u00e9cret no 2025-667 du 18 juillet 2025 reportant l&#8217;entr\u00e9e en vigueur du d\u00e9cret no 2023-581 du 10 juillet 2023 relatif au calcul de la valeur ajout\u00e9e des entreprises de navigation maritime ou a\u00e9rienne qui exercent des activit\u00e9s conjointement en France et \u00e0 l&#8217;\u00e9tranger<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/report-de-la-suppression-de-la-cvae-report-des-adaptations-necessaires\" target=\"_blank\">Report de la suppression de la CVAE : report des adaptations n\u00e9cessaires\u202f?<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_cvae.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La suppression de la cotisation sur la valeur ajout\u00e9e des entreprises (CVAE), qui devait avoir lieu au 1er janvier 2024, a n\u00e9cessit\u00e9 la mise en place de mesures d\u2019adaptation notamment pour les entreprises de navigation maritime ou a\u00e9rienne. Mais suite au report de cette suppression, d\u00e9sormais fix\u00e9e au 1er janvier 2030, ces mesures sont-elles \u00e9galement report\u00e9es\u202f? R\u00e9ponse\u2026<\/p>\n","protected":false},"author":0,"featured_media":12459,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-12458","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>Report de la suppression de la CVAE : report des adaptations n\u00e9cessaires\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\/report-de-la-suppression-de-la-cvae-report-des-adaptations-necessaires\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Report de la suppression de la CVAE : report des adaptations n\u00e9cessaires\u202f? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"La suppression de la cotisation sur la valeur ajout\u00e9e des entreprises (CVAE), qui devait avoir lieu au 1er janvier 2024, a n\u00e9cessit\u00e9 la mise en place de mesures d\u2019adaptation notamment pour les entreprises de navigation maritime ou a\u00e9rienne. 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