{"id":7683,"date":"2023-03-10T05:49:00","date_gmt":"2023-03-10T04:49:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/transporteur-installe-en-zrr-un-avantage-fiscal-sous-conditions\/"},"modified":"2023-03-10T05:49:00","modified_gmt":"2023-03-10T04:49:00","slug":"transporteur-installe-en-zrr-un-avantage-fiscal-sous-conditions","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/transporteur-installe-en-zrr-un-avantage-fiscal-sous-conditions\/","title":{"rendered":"Transporteur install\u00e9 en ZRR : un avantage fiscal sous conditions\u2026"},"content":{"rendered":"<p >Un transporteur, dont le si\u00e8ge social est implant\u00e9 en zone de revitalisation rurale (ZRR) peut-il b\u00e9n\u00e9ficier du r\u00e9gime fiscal de faveur attach\u00e9 \u00e0 cette zone ? Oui, r\u00e9pond l\u2019administration fiscale, qui pr\u00e9cise toutefois qu\u2019il faut pour cela remplir toutes les conditions requises, notamment une condition \u00ab d\u2019implantation exclusive \u00bb. Explications.<\/p>\n<div>\n<h2>Transporteur install\u00e9 en ZRR : focus sur la condition \u00ab d\u2019implantation exclusive \u00bb<\/h2>\n<p>Les entreprises cr\u00e9\u00e9es ou reprises dans les zones de revitalisation rurale (ZRR) b\u00e9n\u00e9ficient d\u2019une exon\u00e9ration totale d\u2019imp\u00f4t sur les b\u00e9n\u00e9fices d\u00e8s le mois de leur cr\u00e9ation et jusqu\u2019\u00e0 la fin du 59\u00e8me mois suivant.<\/p>\n<p>Une fois cette p\u00e9riode d\u2019exon\u00e9ration arriv\u00e9e \u00e0 son terme, elles b\u00e9n\u00e9ficient encore d\u2019un abattement pour le calcul de l\u2019imp\u00f4t, applicable sur le montant de leurs b\u00e9n\u00e9fices, fix\u00e9 \u00e0 :<\/p>\n<ul>\n<li>75 % pour la 1re p\u00e9riode de 12 mois suivant la fin de la p\u00e9riode d\u2019exon\u00e9ration ;<\/li>\n<li>50 % pour la 2de p\u00e9riode de 12 mois suivant la fin de la p\u00e9riode d\u2019exon\u00e9ration ;<\/li>\n<li>25 % pour la 3me p\u00e9riode de 12 mois suivant la fin de la p\u00e9riode d\u2019exon\u00e9ration.<\/li>\n<\/ul>\n<p>Au total, l\u2019entreprise cr\u00e9\u00e9e ou reprise b\u00e9n\u00e9ficie d\u2019un r\u00e9gime fiscal avantageux pendant pr\u00e8s de 8 ans.<\/p>\n<p>Mais encore faut-il pour cela qu\u2019elle remplisse toutes les conditions requises, et notamment une condition dite \u00ab d\u2019implantation exclusive \u00bb en ZRR, c\u2019est-\u00e0-dire que l\u2019ensemble de son activit\u00e9, son si\u00e8ge social et ses moyens d\u2019exploitation mat\u00e9riels et humains doivent \u00eatre situ\u00e9s dans la zone.<\/p>\n<p>Toutefois, certaines activit\u00e9s non s\u00e9dentaires peuvent \u00eatre consid\u00e9r\u00e9es comme \u00e9tant implant\u00e9es exclusivement en ZRR et peuvent donc peuvent b\u00e9n\u00e9ficier du r\u00e9gime de faveur, si :<\/p>\n<ul>\n<li>25 % au plus de leur chiffre d\u2019affaires (CA) est r\u00e9alis\u00e9 hors zone, donc si 75 % au moins de leur CA est r\u00e9alis\u00e9 dans la ZRR ;<\/li>\n<li>le cabinet, le bureau d&#8217;\u00e9tude ou de conseil, ou le local o\u00f9 est effectu\u00e9e la partie administrative de l&#8217;activit\u00e9 est implant\u00e9 en ZRR.<\/li>\n<\/ul>\n<p>Si l\u2019activit\u00e9 hors zone repr\u00e9sente plus de 25 % du CA, le b\u00e9n\u00e9fice de l\u2019entreprise sera soumis \u00e0 l\u2019imp\u00f4t sur les b\u00e9n\u00e9fices dans les conditions de droit commun \u00e0 proportion de son CA r\u00e9alis\u00e9 hors zone.<\/p>\n<p>C\u2019est pr\u00e9cis\u00e9ment sur ce point que l\u2019administration fiscale a \u00e9t\u00e9 interrog\u00e9e, concernant le cas pr\u00e9cis d\u2019une soci\u00e9t\u00e9 de transport.<\/p>\n<p>Il lui a \u00e9t\u00e9 demand\u00e9 si la condition \u00ab d\u2019implantation exclusive \u00bb en ZRR pouvait \u00eatre consid\u00e9r\u00e9e comme remplie si le lieu de stationnement habituel des v\u00e9hicules, le lieu d\u2019implantation des installations d\u2019entretien et celui de la direction effective de la soci\u00e9t\u00e9 sont situ\u00e9s en zone ?<\/p>\n<p>Ce \u00e0 quoi l\u2019administration r\u00e9pond qu\u2019effectivement, les activit\u00e9s de transport sont, par nature, non s\u00e9dentaire.<\/p>\n<p>D\u00e8s lors, pour que la condition d\u2019implantation exclusive soit remplie et donc, pour b\u00e9n\u00e9ficier du r\u00e9gime de faveur li\u00e9 \u00e0 l\u2019implantation en ZRR, il faut que :<\/p>\n<ul>\n<li>le local o\u00f9 est effectu\u00e9e la partie administrative de l&#8217;activit\u00e9 soit implant\u00e9 en ZRR (ce qui semble \u00eatre le cas ici) ;<\/li>\n<li>25 % au plus de son chiffre d\u2019affaires (CA) soit r\u00e9alis\u00e9 hors zone\u2026 Ce qui reste \u00e0 v\u00e9rifier !<\/li>\n<\/ul>\n<p>Source : Rescrit administratif publi\u00e9 le 21 d\u00e9cembre 2022 : \u00ab RES &#8211; B\u00e9n\u00e9fices industriels et commerciaux &#8211; Champ d&#8217;application et territorialit\u00e9 &#8211; \u00c9ligibilit\u00e9 des soci\u00e9t\u00e9s de transport \u00e0 l\u2019exon\u00e9ration d&#8217;imp\u00f4t sur les b\u00e9n\u00e9fices en zone de revitalisation rurale (ZRR) pr\u00e9vue \u00e0 l\u2019article 44 quindecies du CGI \u00bb<\/p>\n<p><a title=\"WebLex - Transporteur install\u00e9 en ZRR : un avantage fiscal sous conditions\u2026\" href=\"https:\/\/www.weblex.fr\/weblex-actualite\/transporteur-installe-en-zrr-un-avantage-fiscal-sous-conditions\" target=\"_blank\" rel=\"noopener\">Transporteur install\u00e9 en ZRR : un avantage fiscal sous conditions\u2026<\/a> \u00a9 Copyright WebLex &#8211; 2023<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/camionroutedecampagne.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Un transporteur, dont le si\u00e8ge social est implant\u00e9 en zone de revitalisation rurale (ZRR) peut-il b\u00e9n\u00e9ficier du r\u00e9gime fiscal de faveur attach\u00e9 \u00e0 cette zone ? Oui, r\u00e9pond l\u2019administration fiscale, qui pr\u00e9cise toutefois qu\u2019il faut pour cela remplir toutes les conditions requises, notamment une condition \u00ab d\u2019implantation exclusive \u00bb. Explications.<\/p>\n","protected":false},"author":0,"featured_media":7684,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-7683","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>Transporteur install\u00e9 en ZRR : un avantage fiscal sous conditions\u2026 - 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\/transporteur-installe-en-zrr-un-avantage-fiscal-sous-conditions\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Transporteur install\u00e9 en ZRR : un avantage fiscal sous conditions\u2026 - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Un transporteur, dont le si\u00e8ge social est implant\u00e9 en zone de revitalisation rurale (ZRR) peut-il b\u00e9n\u00e9ficier du r\u00e9gime fiscal de faveur attach\u00e9 \u00e0 cette zone ? Oui, r\u00e9pond l\u2019administration fiscale, qui pr\u00e9cise toutefois qu\u2019il faut pour cela remplir toutes les conditions requises, notamment une condition \u00ab d\u2019implantation exclusive \u00bb. 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