{"id":6479,"date":"2022-09-07T05:47:00","date_gmt":"2022-09-07T03:47:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/taxes-durbanisme-le-transfert-de-competences-se-precise\/"},"modified":"2022-09-07T05:47:00","modified_gmt":"2022-09-07T03:47:00","slug":"taxes-durbanisme-le-transfert-de-competences-se-precise","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/taxes-durbanisme-le-transfert-de-competences-se-precise\/","title":{"rendered":"Taxes d\u2019urbanisme : le transfert de comp\u00e9tences se pr\u00e9cise !"},"content":{"rendered":"<p >Pour optimiser la gestion des taxes d\u2019urbanisme, celle-ci va progressivement \u00eatre transf\u00e9r\u00e9e \u00e0 la direction g\u00e9n\u00e9rale des finances publiques (DGFIP). Quand et comment ?<\/p>\n<div>\n<h2> Taxes d\u2019urbanisme et DGFIP : le point sur les nouveaut\u00e9s<\/h2>\n<p>Pour m\u00e9moire, il est pr\u00e9vu que la gestion de la taxe d\u2019am\u00e9nagement et de la composante \u00ab logement \u00bb de la redevance pour arch\u00e9ologie pr\u00e9ventive, initialement assur\u00e9e par les directions d\u00e9partementales des territoires et de la mer et les directions de l\u2019environnement, de l&#8217;am\u00e9nagement et du logement et unit\u00e9s d\u00e9partementales, soit progressivement confi\u00e9e \u00e0 la DGFIP.<\/p>\n<p>Rappelons que :<\/p>\n<ul>\n<li>la taxe d\u2019am\u00e9nagement est due sur l&#8217;ensemble des op\u00e9rations d&#8217;am\u00e9nagement, de construction, de reconstruction ou d&#8217;agrandissement de b\u00e2timents, installations ou am\u00e9nagements de toute nature, d\u00e8s lors que celles-ci n\u00e9cessitent l\u2019obtention d\u2019une autorisation d&#8217;urbanisme ; elle est per\u00e7ue par les communes ou \u00e9tablissements publics de coop\u00e9ration intercommunale \u00e0 fiscalit\u00e9 propre, la m\u00e9tropole de Lyon, les d\u00e9partements, la collectivit\u00e9 de Corse et la r\u00e9gion Ile-de-France ;<\/li>\n<li>la redevance d\u2019arch\u00e9ologie pr\u00e9ventive est due par les personnes qui projettent d\u2019effectuer des travaux affectant le sous-sol et est per\u00e7ue par l\u2019Etat.<\/li>\n<\/ul>\n<ul>\n<li><strong> Concernant la date d\u2019entr\u00e9e en vigueur du transfert <\/strong><\/li>\n<\/ul>\n<p>Il vient d\u2019\u00eatre pr\u00e9cis\u00e9 que le transfert de la gestion de ces 2 taxes s\u2019applique aux demandes d\u2019autorisation d\u2019urbanisme d\u00e9pos\u00e9es \u00e0 compter du 1er septembre 2022, ainsi qu\u2019aux proc\u00e8s-verbaux \u00e9tablis apr\u00e8s cette date qui constatent l\u2019ach\u00e8vement de constructions ou d\u2019am\u00e9nagements sans autorisation, ou en infraction aux obligations r\u00e9sultant d\u2019une autorisation de construire ou d\u2019am\u00e9nager dont la demande a \u00e9t\u00e9 d\u00e9pos\u00e9e apr\u00e8s cette m\u00eame date.<\/p>\n<ul>\n<li><strong> Concernant les modalit\u00e9s d\u00e9claratives <\/strong><\/li>\n<\/ul>\n<p>Diverses modalit\u00e9s d\u00e9claratives ont, en outre, \u00e9t\u00e9 d\u00e9finies, notamment en ce qui concerne :<\/p>\n<ul>\n<li>le calcul et la liquidation de la taxe d\u2019am\u00e9nagement ; \u00e0 ce sujet, ont \u00e9t\u00e9 pr\u00e9cis\u00e9es les modalit\u00e9s selon lesquelles le redevable de la taxe doit d\u00e9clarer les \u00e9l\u00e9ments n\u00e9cessaires \u00e0 l\u2019\u00e9tablissement de celle-ci dans les 90 jours \u00e0 compter de la date \u00e0 laquelle elle devient exigible (soit dans les 90 jours suivant l\u2019ach\u00e8vement des op\u00e9rations imposables) ;<\/li>\n<li>le versement des acomptes de la taxe d\u2019am\u00e9nagement, et plus pr\u00e9cis\u00e9ment l\u2019obligation, pour le redevable de ces acomptes, de d\u00e9clarer les \u00e9l\u00e9ments n\u00e9cessaires \u00e0 l\u2019\u00e9tablissement de ceux-ci avant le 7e mois suivant la d\u00e9livrance de l\u2019autorisation d\u2019urbanisme ;<\/li>\n<li>le calcul et la liquidation de la taxe d\u2019arch\u00e9ologie pr\u00e9ventive, et plus pr\u00e9cis\u00e9ment l\u2019obligation, pour le redevable de la taxe, de d\u00e9clarer les \u00e9l\u00e9ments n\u00e9cessaires \u00e0 son \u00e9tablissement selon des modalit\u00e9s identiques \u00e0 celles pr\u00e9vues pour la taxe d\u2019am\u00e9nagement.<\/li>\n<\/ul>\n<p>L\u2019ensemble de ces nouvelles modalit\u00e9s d\u00e9claratives s\u2019appliquent pour les d\u00e9clarations relatives aux op\u00e9rations imposables r\u00e9sultant des demandes d\u2019autorisations d\u2019urbanisme initiales d\u00e9pos\u00e9es \u00e0 compter du 1er septembre 2022 (et des autorisations d\u2019urbanisme qui s\u2019y rattachent).<\/p>\n<p>Source :<\/p>\n<ul>\n<li>D\u00e9cret n\u00b0 2022-1102 du 1er ao\u00fbt 2022 fixant les modalit\u00e9s et la date du transfert de la gestion de la taxe d&#8217;am\u00e9nagement et de la part logement de la redevance d&#8217;arch\u00e9ologie pr\u00e9ventive aux services de la direction g\u00e9n\u00e9rale des finances publiques<\/li>\n<li>D\u00e9cret n\u00b0 2022-1188 du 26 ao\u00fbt 2022 fixant les obligations d\u00e9claratives des redevables de la taxe d&#8217;am\u00e9nagement et de la taxe d&#8217;arch\u00e9ologie pr\u00e9ventive<\/li>\n<\/ul>\n<p><a title=\"WebLex - Taxes d\u2019urbanisme : le transfert de comp\u00e9tences se pr\u00e9cise !\" href=\"https:\/\/www.weblex.fr\/weblex-actualite\/taxes-durbanisme-le-transfert-de-competences-se-precise\" target=\"_blank\" rel=\"noopener\">Taxes d\u2019urbanisme : le transfert de comp\u00e9tences se pr\u00e9cise !<\/a> \u00a9 Copyright WebLex &#8211; 2022<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/transfertdgfip.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pour optimiser la gestion des taxes d\u2019urbanisme, celle-ci va progressivement \u00eatre transf\u00e9r\u00e9e \u00e0 la direction g\u00e9n\u00e9rale des finances publiques (DGFIP). Quand et comment ?<\/p>\n","protected":false},"author":0,"featured_media":6480,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-6479","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>Taxes d\u2019urbanisme : le transfert de comp\u00e9tences se pr\u00e9cise ! - 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\/taxes-durbanisme-le-transfert-de-competences-se-precise\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Taxes d\u2019urbanisme : le transfert de comp\u00e9tences se pr\u00e9cise ! - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Pour optimiser la gestion des taxes d\u2019urbanisme, celle-ci va progressivement \u00eatre transf\u00e9r\u00e9e \u00e0 la direction g\u00e9n\u00e9rale des finances publiques (DGFIP). 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