{"id":9765,"date":"2024-03-06T00:00:00","date_gmt":"2024-03-05T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/etablissements-sociaux-et-medico-sociaux-une-exoneration-de-taxe-dhabitation\/"},"modified":"2024-03-06T00:00:00","modified_gmt":"2024-03-05T23:00:00","slug":"etablissements-sociaux-et-medico-sociaux-une-exoneration-de-taxe-dhabitation","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/etablissements-sociaux-et-medico-sociaux-une-exoneration-de-taxe-dhabitation\/","title":{"rendered":"\u00c9tablissements sociaux et m\u00e9dico-sociaux : une exon\u00e9ration de taxe d\u2019habitation ?"},"content":{"rendered":"<p>Pour rappel, la taxe d\u2019habitation n\u2019est plus applicable aux r\u00e9sidences principales des particuliers. En revanche, elle reste en vigueur pour certains \u00e9tablissements priv\u00e9s g\u00e9rant des services sanitaires, sociaux et m\u00e9dico-sociaux. Une situation probl\u00e9matique, selon un d\u00e9put\u00e9\u2026<\/p>\n<h2>Exon\u00e9ration de taxe d\u2019habitation : \u00e7a d\u00e9pend !<\/h2>\n<p>Les \u00e9tablissements sociaux et m\u00e9dico-sociaux (ESMS) permettent d\u2019accueillir des personnes qui ne sont pas assez autonomes pour rester seules. Mais alors que les ESMS publics sont exon\u00e9r\u00e9s de taxe d\u2019habitation, il en va diff\u00e9remment pour les ESMS priv\u00e9s \u00e0 but non lucratif.<\/p>\n<p>Une situation paradoxale, selon un d\u00e9put\u00e9, qui rappelle que les ESMS priv\u00e9s remplissent pourtant les m\u00eames missions d\u2019accueil pour un public identique et avec les m\u00eames financements que les \u00e9tablissements publics. Aussi, il lui semblerait plus juste d\u2019\u00e9tendre la suppression de la taxe d\u2019habitation \u00e0 ces structures.<\/p>\n<p>Ce que refuse le Gouvernement : la suppression de la taxe d\u2019habitation est un all\u00e8gement fiscal \u00e0 destination des m\u00e9nages pour leur r\u00e9sidence principale\u2026 donc un all\u00e9gement qui concerne les r\u00e9sidents de ce type d\u2019\u00e9tablissement d\u00e8s lors qu\u2019ils ont la jouissance privative d\u2019un logement.<\/p>\n<p>Ensuite, la taxe d\u2019habitation n\u2019est due que pour les locaux meubl\u00e9s conform\u00e9ment \u00e0 leur destination, occup\u00e9s \u00e0 titre privatif par les associations, soci\u00e9t\u00e9s, etc., et non retenus pour l\u2019\u00e9tablissement de la cotisation fonci\u00e8re des entreprises (CFE). Autrement dit, si un local est impos\u00e9 au titre de la CFE, il \u00e9chappera, de fait, \u00e0 la taxe d\u2019habitation.<\/p>\n<p>Enfin, le Gouvernement rappelle que les \u00e9tablissements priv\u00e9s sans but lucratif qui accueillent des personnes \u00e2g\u00e9es d\u00e9pendantes sont d\u00e9j\u00e0 exon\u00e9r\u00e9s de la taxe d\u2019habitation en raison des obligations support\u00e9es. Ils b\u00e9n\u00e9ficient donc du m\u00eame \u00ab traitement fiscal \u00bb que les \u00e9tablissements publics d\u2019assistance.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/questions.assemblee-nationale.fr\/q16\/16-4717QE.htm\" rel=\"noopener\" target=\"_blank\">R\u00e9ponse minist\u00e9rielle Gosselin du 27 f\u00e9vrier 2024, Assembl\u00e9e nationale, no 4717 : \u00ab Taxe d\u2019habitation \u2013 Secteur m\u00e9dico-social \u00bb<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/etablissements-sociaux-et-medico-sociaux-une-exoneration-de-taxe-d-habitation\" target=\"_blank\" rel=\"noopener\">\u00c9tablissements sociaux et m\u00e9dico-sociaux : une exon\u00e9ration de taxe d\u2019habitation ?<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/appartementsenioradapte.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pour rappel, la taxe d\u2019habitation n\u2019est plus applicable aux r\u00e9sidences principales des particuliers. En revanche, elle reste en vigueur pour certains \u00e9tablissements priv\u00e9s g\u00e9rant des services sanitaires, sociaux et m\u00e9dico-sociaux. Une situation probl\u00e9matique, selon un d\u00e9put\u00e9\u2026<\/p>\n","protected":false},"author":0,"featured_media":9766,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-9765","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>\u00c9tablissements sociaux et m\u00e9dico-sociaux : une exon\u00e9ration de taxe d\u2019habitation ? - 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\/etablissements-sociaux-et-medico-sociaux-une-exoneration-de-taxe-dhabitation\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00c9tablissements sociaux et m\u00e9dico-sociaux : une exon\u00e9ration de taxe d\u2019habitation ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Pour rappel, la taxe d\u2019habitation n\u2019est plus applicable aux r\u00e9sidences principales des particuliers. 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