{"id":12505,"date":"2025-08-29T00:00:00","date_gmt":"2025-08-28T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/micro-entrepreneurs-travail-a-domicile-double-imposition\/"},"modified":"2025-08-29T00:00:00","modified_gmt":"2025-08-28T22:00:00","slug":"micro-entrepreneurs-travail-a-domicile-double-imposition","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/micro-entrepreneurs-travail-a-domicile-double-imposition\/","title":{"rendered":"Micro-entrepreneurs : travail \u00e0 domicile = double imposition ?"},"content":{"rendered":"<p>Il arrive fr\u00e9quemment que les entrepreneurs, notamment les micro-entrepreneurs, qui travaillent \u00e0 domicile, soient tax\u00e9s non seulement \u00e0 la taxe fonci\u00e8re, mais aussi \u00e0 la cotisation fonci\u00e8re des entreprises (CFE). Le Gouvernement envisage-t-il de revenir sur cette \u00ab double taxation \u00bb ? R\u00e9ponse\u2026<\/p>\n<h2>Micro-entreprise \u00e0 domicile : taxe fonci\u00e8re + CFE ?<\/h2>\n<p>Actuellement, la cotisation fonci\u00e8re des entreprises (CFE) est due par les entreprises et les personnes qui exercent de mani\u00e8re habituelle une activit\u00e9 professionnelle non salari\u00e9e au 1er janvier de l&#8217;ann\u00e9e d&#8217;imposition, quel que soit leur statut juridique, leur activit\u00e9 ou leur r\u00e9gime d&#8217;imposition.<\/p>\n<p>Or, pour les entrepreneurs qui exercent leur activit\u00e9 professionnelle \u00e0 leur domicile, et dont ils sont propri\u00e9taires, cette r\u00e8gle fiscale aboutit \u00e0 une double imposition dans la mesure o\u00f9 ils payent d\u00e9j\u00e0 la taxe fonci\u00e8re.<\/p>\n<p>Au regard de cette situation, il a \u00e9t\u00e9 demand\u00e9 au Gouvernement s\u2019il envisageait de mettre en place un dispositif d&#8217;abattement fiscal pour \u00e9viter \u00e0 ces entrepreneurs une double imposition fonci\u00e8re.<\/p>\n<p>La r\u00e9ponse est n\u00e9gative et, \u00e0 cette occasion, le Gouvernement rappelle que :<\/p>\n<ul>\n<li>la CFE est due sur la valeur locative des biens passibles d\u2019une taxe fonci\u00e8re dont le redevable dispose pour les besoins de son activit\u00e9 professionnelle ;<\/li>\n<li>la taxe fonci\u00e8re sur les propri\u00e9t\u00e9s b\u00e2ties est, quant \u00e0 elle, due par les propri\u00e9taires ou usufruitiers des immeubles b\u00e2tis situ\u00e9s en France au 1er janvier de l\u2019ann\u00e9e d\u2019imposition.<\/li>\n<\/ul>\n<p>Partant de l\u00e0, un entrepreneur peut \u00eatre assujetti \u00e0 la fois \u00e0 la CFE \u00e0 raison du local qu\u2019il utilise pour son activit\u00e9 professionnelle et \u00e0 la taxe fonci\u00e8re, s\u2019il est propri\u00e9taire de ce local.<\/p>\n<p>Cette situation ne constitue pas une double imposition d\u00e8s lors que la taxe fonci\u00e8re est une imposition fond\u00e9e sur la propri\u00e9t\u00e9, tandis que la CFE est une imposition li\u00e9e \u00e0 la disposition d\u2019un bien pour l\u2019exercice d\u2019une activit\u00e9 professionnelle.<\/p>\n<p>Par cons\u00e9quent, un local peut servir de base de calcul \u00e0 plusieurs taxes d\u00e8s lors que les modalit\u00e9s de calcul de ces taxes et la qualit\u00e9 du redevable sont diff\u00e9rentes.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/questions.assemblee-nationale.fr\/q17\/17-3616QE.htm\" target=\"_blank\">R\u00e9ponse minist\u00e9rielle Chavent du 1er avril 2025, Assembl\u00e9e nationale, no 3616<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/micro-entrepreneurs-travail-a-domicile-double-imposition\" target=\"_blank\">Micro-entrepreneurs : travail \u00e0 domicile = double imposition ?<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_CFEmicroentreprise.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Il arrive fr\u00e9quemment que les entrepreneurs, notamment les micro-entrepreneurs, qui travaillent \u00e0 domicile, soient tax\u00e9s non seulement \u00e0 la taxe fonci\u00e8re, mais aussi \u00e0 la cotisation fonci\u00e8re des entreprises (CFE). Le Gouvernement envisage-t-il de revenir sur cette \u00ab double taxation \u00bb ? R\u00e9ponse\u2026<\/p>\n","protected":false},"author":0,"featured_media":12506,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-12505","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>Micro-entrepreneurs : travail \u00e0 domicile = double imposition ? - 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\/micro-entrepreneurs-travail-a-domicile-double-imposition\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Micro-entrepreneurs : travail \u00e0 domicile = double imposition ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Il arrive fr\u00e9quemment que les entrepreneurs, notamment les micro-entrepreneurs, qui travaillent \u00e0 domicile, soient tax\u00e9s non seulement \u00e0 la taxe fonci\u00e8re, mais aussi \u00e0 la cotisation fonci\u00e8re des entreprises (CFE). 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