{"id":6508,"date":"2022-09-14T05:55:00","date_gmt":"2022-09-14T03:55:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/calamite-agricole-exoneration-de-taxe-fonciere\/"},"modified":"2022-09-23T02:05:17","modified_gmt":"2022-09-23T00:05:17","slug":"calamite-agricole-exoneration-de-taxe-fonciere","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/calamite-agricole-exoneration-de-taxe-fonciere\/","title":{"rendered":"Calamit\u00e9 agricole : exon\u00e9ration de taxe fonci\u00e8re ?"},"content":{"rendered":"<p >Les agriculteurs, victimes d\u2019une calamit\u00e9 agricole, peuvent-ils b\u00e9n\u00e9ficier d\u2019un d\u00e9gr\u00e8vement de taxe fonci\u00e8re ? R\u00e9ponse du Gouvernement\u2026<\/p>\n<div>\n<h2> Perte de r\u00e9coltes = avantage fiscal ?<\/h2>\n<p>En cas de catastrophe naturelle, l\u2019agriculteur qui perd sa r\u00e9colte peut b\u00e9n\u00e9ficier d\u2019un d\u00e9gr\u00e8vement de taxe fonci\u00e8re sur les propri\u00e9t\u00e9s non b\u00e2ties.<\/p>\n<p>Cet avantage fiscal n\u2019est accord\u00e9 que si :<\/p>\n<ul>\n<li>les dommages sont caus\u00e9s par un \u00e9v\u00e9nement extraordinaire (gel\u00e9es, inondations, incendies, etc.) ;<\/li>\n<li>l\u2019\u00e9v\u00e9nement affecte les r\u00e9coltes sur pieds et provoque une perte effective de ces r\u00e9coltes ;<\/li>\n<li>une r\u00e9clamation est faite soit dans les 15 jours qui pr\u00e9c\u00e8dent la date habituelle d\u2019enl\u00e8vement des r\u00e9coltes, soit dans les 15 jours qui suivent le sinistre, au choix de l\u2019agriculteur concern\u00e9.<\/li>\n<\/ul>\n<p>Le d\u00e9gr\u00e8vement qui va s\u2019appliquer sera proportionnel \u00e0 l\u2019importance des pertes subies, et sera accord\u00e9 pour l\u2019ann\u00e9e du sinistre ou pour les ann\u00e9es suivantes, selon les cons\u00e9quences.<\/p>\n<p>En principe, seul le propri\u00e9taire des terres peut en b\u00e9n\u00e9ficier. Mais en pr\u00e9sence d\u2019un bail, l\u2019exon\u00e9ration pourra profiter au preneur (c\u2019est-\u00e0-dire \u00e0 l\u2019exploitant qui loue les terres). En pratique, dans cette situation, l\u2019administration fiscale applique le d\u00e9gr\u00e8vement aupr\u00e8s du bailleur qui d\u00e9duira ce montant du fermage d\u00fb par le preneur.<\/p>\n<p>Pour finir, notez que si les pertes de r\u00e9coltes affectent une grande partie de la commune, le maire peut, au nom des victimes, formuler une r\u00e9clamation collective.<\/p>\n<h2> Perte de b\u00e9tail = avantage fiscal ?<\/h2>\n<p>En cas de perte de b\u00e9tail, un exploitant victime peut demander un d\u00e9gr\u00e8vement de taxe fonci\u00e8re \u00e0 hauteur du montant des pertes subies d\u00e8s lors :<\/p>\n<ul>\n<li>que la perte du cheptel est due \u00e0 une \u00e9pid\u00e9mie (maladie infectieuse ou contagieuse qui se d\u00e9veloppe dans la r\u00e9gion de l\u2019exploitant) ;<\/li>\n<li>que les b\u00eates atteintes de la maladie sont mortes ;<\/li>\n<li>qu\u2019il d\u00e9tient une attestation du maire de la commune concern\u00e9e, ainsi qu\u2019un certificat du v\u00e9t\u00e9rinaire.<\/li>\n<\/ul>\n<p>Contrairement \u00e0 ce qui est pr\u00e9vu en cas de perte de r\u00e9colte, aucun d\u00e9lai sp\u00e9cifique n\u2019est \u00e0 respecter pour demander un d\u00e9gr\u00e8vement de taxe fonci\u00e8re pour perte de b\u00e9tail.<\/p>\n<p><span style=\"text-decoration: underline;\">Source<\/span> : R\u00e9ponse minist\u00e9rielle Masson du 31 mars 2022, S\u00e9nat, n\u00b024397<\/p>\n<p><a title=\"Pas de r\u00e9colte, pas de taxe fonci\u00e8re ?\" href=\"https:\/\/www.weblex.fr\/weblex-actualite\/calamite-agricole-exoneration-de-taxe-fonciere\" rel=\"nofollow noopener\" target=\"_blank\">Pas de r\u00e9colte, pas de taxe fonci\u00e8re ?<\/a> \u00a9 Copyright WebLex &#8211; 2022<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/tempeteagricole.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les agriculteurs, victimes d\u2019une calamit\u00e9 agricole, peuvent-ils b\u00e9n\u00e9ficier d\u2019un d\u00e9gr\u00e8vement de taxe fonci\u00e8re ? R\u00e9ponse du Gouvernement\u2026<\/p>\n","protected":false},"author":0,"featured_media":6571,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-6508","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>Calamit\u00e9 agricole : exon\u00e9ration de taxe fonci\u00e8re ? - 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\/calamite-agricole-exoneration-de-taxe-fonciere\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Calamit\u00e9 agricole : exon\u00e9ration de taxe fonci\u00e8re ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Les agriculteurs, victimes d\u2019une calamit\u00e9 agricole, peuvent-ils b\u00e9n\u00e9ficier d\u2019un d\u00e9gr\u00e8vement de taxe fonci\u00e8re ? 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