Un m\u00e9decin qui s\u2019installe dans une zone de revitalisation rurale (ZRR) pourra b\u00e9n\u00e9ficier d\u2019avantages fiscaux, m\u00eame s\u2019il exer\u00e7ait auparavant son activit\u00e9 en dehors de cette zone ou dans une autre ZRR. Sous r\u00e9serve toutefois de respecter certains crit\u00e8res, pour \u00e9viter les effets d\u2019aubaine fiscale\u2026<\/p>\n
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M\u00e9decin install\u00e9 en ZRR : \u00e9viter le \u00ab nomadisme fiscal \u00bb !<\/h2>\n
Le dispositif ZRR (zone de revitalisation rurale), qui a pour objectif de favoriser le d\u00e9veloppement et la cr\u00e9ation d’activit\u00e9s \u00e9conomiques dans des zones caract\u00e9ris\u00e9es par des fragilit\u00e9s g\u00e9ographiques, \u00e9conomiques ou sociales pr\u00e9voit une exon\u00e9ration temporaire d’imp\u00f4t sur le revenu ou d’imp\u00f4t sur les soci\u00e9t\u00e9s en faveur des cr\u00e9ations et des reprises d’entreprises entre le 1er janvier 2011 et le 31 d\u00e9cembre 2023.<\/p>\n
Ce dispositif est ouvert aux m\u00e9decins qui s\u2019installent dans ces zones \u00e0 la condition qu\u2019il s\u2019agisse, pour le m\u00e9decin concern\u00e9, d\u2019une 1\u00e8re installation.<\/p>\n
Toutefois, pour faciliter la lutte contre les d\u00e9serts m\u00e9dicaux, il est admis que l’implantation d’un m\u00e9decin dans une ZRR, alors qu’il exer\u00e7ait pr\u00e9c\u00e9demment hors zone ou dans une autre ZRR doit \u00eatre vue comme une cr\u00e9ation ex nihilo, sous r\u00e9serve qu’aucun des moyens d’exploitation d’une entreprise pr\u00e9existante ne soit repris, pas m\u00eame un transfert partiel de patient\u00e8le.<\/p>\n
Cela signifie, a contrario, que l’implantation en ZRR d’un m\u00e9decin, alors qu’il conserve, m\u00eame partiellement, sa patient\u00e8le, doit \u00eatre regard\u00e9e comme une reprise par soi-m\u00eame, exclue du b\u00e9n\u00e9fice de l’exon\u00e9ration.<\/p>\n
De la m\u00eame mani\u00e8re, toujours dans un objectif d\u2019\u00e9viter un effet d\u2019aubaine fiscale, lorsque la cr\u00e9ation d’activit\u00e9 dans une ZRR fait suite au transfert d’une activit\u00e9 pr\u00e9c\u00e9demment exerc\u00e9e dans une autre ZRR ayant ouvert droit au r\u00e9gime d’exon\u00e9ration, elle n’est admise au b\u00e9n\u00e9fice de l’exon\u00e9ration que pour la dur\u00e9e du dispositif restant \u00e0 courir.<\/p>\n
En outre, les soci\u00e9t\u00e9s ou les entreprises individuelles qui font l’objet d’une reprise dans le cadre familial, d\u00e8s lors qu’il s’agit de la deuxi\u00e8me op\u00e9ration de ce type, sont exclues du r\u00e9gime d’exon\u00e9ration.<\/p>\n
Tous ces dispositifs, rappel\u00e9s r\u00e9cemment par le Gouvernement, tendent vers un objectif : d\u00e9courager le \u00ab nomadisme fiscal \u00bb, caract\u00e9ris\u00e9 par des installations et d\u00e9sinstallations de cabinets m\u00e9dicaux tous les 5 \u00e0 8 ans, et limiter les transferts \u00e9ligibles aux m\u00e9decins d\u00e9sirant s’installer durablement dans une ZRR.<\/p>\n
Source : R\u00e9ponse minist\u00e9rielle Sollogoub, S\u00e9nat, du 5 mai 2022, n\u00b0 25686<\/p>\n
M\u00e9decins : installation, d\u00e9sinstallation\u2026 Exon\u00e9ration ?<\/a> \u00a9 Copyright WebLex – 2022<\/p>\n<\/div>\n
<\/p>\n","protected":false},"excerpt":{"rendered":"
Un m\u00e9decin qui s\u2019installe dans une zone de revitalisation rurale (ZRR) pourra b\u00e9n\u00e9ficier d\u2019avantages fiscaux, m\u00eame s\u2019il exer\u00e7ait auparavant son activit\u00e9 en dehors de cette zone ou dans une autre ZRR. Sous r\u00e9serve toutefois de respecter certains crit\u00e8res, pour \u00e9viter les effets d\u2019aubaine fiscale\u2026<\/p>\n","protected":false},"author":0,"featured_media":5071,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-5070","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"\n
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