Initialement, le mode de calcul de la taxe fonci\u00e8re due \u00e0 raison des locaux d\u2019habitation (et des locaux servant \u00e0 l\u2019exercice d\u2019une activit\u00e9 salari\u00e9e \u00e0 domicile) devait \u00e9voluer d\u00e8s 2023. Finalement, cette date est repouss\u00e9e \u00e0 2025. Que va-t-il se passer en 2025 et quels sont les changements attendus ?<\/p>\n
\n
Taxe fonci\u00e8re : la r\u00e9vision des valeurs locatives des logements est report\u00e9e\u2026<\/h2>\n
La valeur locative est l\u2019un des \u00e9l\u00e9ments de calcul des diff\u00e9rents imp\u00f4ts fonciers. Il est envisag\u00e9, depuis quelques ann\u00e9es, de faire \u00e9voluer le calcul de la valeur locative des logements et des locaux servant \u00e0 l\u2019exercice d\u2019une activit\u00e9 salari\u00e9e \u00e0 domicile.<\/p>\n
Cette valeur locative devait \u00eatre d\u00e9termin\u00e9e selon une m\u00e9thode tarifaire, en fonction de l’\u00e9tat du march\u00e9 locatif \u00e0 la date de r\u00e9f\u00e9rence du 1er janvier 2023. Finalement, cette date est repouss\u00e9e au 1er janvier 2025.<\/p>\n
Quant \u00e0 la valeur locative des locaux d’habitation qui pr\u00e9sentent des caract\u00e9ristiques exceptionnelles, elle sera d\u00e9termin\u00e9e par voie d’appr\u00e9ciation directe, en appliquant un taux de 8 % \u00e0 la valeur v\u00e9nale de la propri\u00e9t\u00e9 (ou fraction de propri\u00e9t\u00e9), telle qu’elle serait constat\u00e9e si elle \u00e9tait libre de toute location ou occupation \u00e0 la date du 1er janvier 2025 (et non plus 2023) ou au 1er janvier de l\u2019ann\u00e9e de cr\u00e9ation si elle est post\u00e9rieure \u00e0 cette date.<\/p>\n
\u00c0 d\u00e9faut, la valeur v\u00e9nale de la propri\u00e9t\u00e9 est d\u00e9termin\u00e9e en ajoutant \u00e0 la valeur v\u00e9nale du terrain, estim\u00e9e \u00e0 la date de r\u00e9f\u00e9rence par comparaison avec celle qui ressort de transactions relatives \u00e0 des terrains \u00e0 b\u00e2tir situ\u00e9s dans une zone comparable, la valeur de reconstruction de la propri\u00e9t\u00e9 \u00e0 la date du 1er janvier 2025 (et non plus 2023).<\/p>\n
Avant le 1er juillet 2025 (et non plus 2023), les propri\u00e9taires de logements ou de locaux servant \u00e0 l\u2019exercice d\u2019une activit\u00e9 salari\u00e9e \u00e0 domicile qui sont donn\u00e9s en location devront d\u00e9clarer \u00e0 l\u2019administration fiscale les informations relatives \u00e0 chacune de leurs propri\u00e9t\u00e9s.<\/p>\n
Sur la base des \u00ab d\u00e9clarations de loyers \u00bb effectu\u00e9es, la commission d\u00e9partementale des valeurs locatives devra d\u00e9terminer les diff\u00e9rents secteurs et les tarifs applicables dans ces secteurs \u00e0 compter du 1er janvier 2027 (et non plus 2025).<\/p>\n
Source<\/span> : Loi de finances pour 2023 du 30 d\u00e9cembre 2022, n\u00b0 2022-1726, article 106<\/p>\nTaxe fonci\u00e8re : le calcul \u00e9voluera\u2026 en 2025 ! <\/a>\u00a9 Copyright WebLex – 2023<\/p>\n<\/div>\n
<\/p>\n","protected":false},"excerpt":{"rendered":"
Initialement, le mode de calcul de la taxe fonci\u00e8re due \u00e0 raison des locaux d\u2019habitation (et des locaux servant \u00e0 l\u2019exercice d\u2019une activit\u00e9 salari\u00e9e \u00e0 domicile) devait \u00e9voluer d\u00e8s 2023. Finalement, cette date est repouss\u00e9e \u00e0 2025. Que va-t-il se passer en 2025 et quels sont les changements attendus ?<\/p>\n","protected":false},"author":0,"featured_media":7265,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,10],"tags":[],"class_list":["post-7264","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","category-le-coin-du-dirigeant"],"acf":[],"yoast_head":"\n
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