{"id":16335,"date":"2023-01-31T12:00:00","date_gmt":"2023-01-31T11:00:00","guid":{"rendered":"https:\/\/www.bizouard.com\/blog\/2023\/01\/31\/exploitants-agricoles-une-seule-declaration-de-revenus-en-2023\/"},"modified":"2023-03-30T12:00:08","modified_gmt":"2023-03-30T10:00:08","slug":"exploitants-agricoles-une-seule-declaration-de-revenus-en-2023","status":"publish","type":"post","link":"https:\/\/www.bizouard.com\/blog\/2023\/01\/31\/exploitants-agricoles-une-seule-declaration-de-revenus-en-2023\/","title":{"rendered":"Exploitants agricoles\u00a0: une seule d\u00e9claration de revenus en\u00a02023"},"content":{"rendered":"<p>Jusqu\u2019alors, les exploitants agricoles effectuaient deux d\u00e9clarations de revenus\u00a0:<br \/>&#8211; une d\u00e9claration des revenus professionnels\u00a0(DRP) aupr\u00e8s de la Mutualit\u00e9 sociale agricole\u00a0(MSA) afin que soit calcul\u00e9 le montant de leurs cotisations et contributions sociales personnelles\u00a0;<br \/>&#8211; une d\u00e9claration aupr\u00e8s de l\u2019administration fiscale afin que soit calcul\u00e9 le montant de leur imp\u00f4t sur le revenu.<\/p>\n<p>\u00c0 compter de\u00a02023, la DRP est supprim\u00e9e. Aussi, les exploitants agricoles doivent d\u00e9sormais d\u00e9clarer les \u00e9l\u00e9ments permettant de calculer leurs cotisations et contributions sociales personnelles au sein du volet social de leur d\u00e9claration fiscale.<\/p>\n<p class=\"annotation\">\n               <span class=\"titreannotation\">En pratique :<\/span> cette d\u00e9claration doit \u00eatre transmise par voie d\u00e9mat\u00e9rialis\u00e9e sur le site <a href=\"https:\/\/www.impots.gouv.fr\/accueil\" target=\"_blank\" class=\"target-blank\" rel=\"noopener\">www.impots.gouv.fr<\/a>.<\/p>\n<p>Les exploitants cessant leur activit\u00e9 en\u00a02022 ou\u00a02023 ainsi que ceux se trouvant dans l\u2019impossibilit\u00e9 de r\u00e9aliser leur d\u00e9claration d\u2019imp\u00f4t en ligne (zone blanche, par exemple) sont dispens\u00e9s de transmettre leur d\u00e9claration de revenus par voie d\u00e9mat\u00e9rialis\u00e9e. Ils doivent alors continuer de transmettre une DRP \u00e0 la MSA.<\/p>\n<p>Les Echos Publishing 2022<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00c0 compter de\u00a02023, la d\u00e9claration des revenus professionnels est supprim\u00e9e et les exploitants agricoles transmettent une d\u00e9claration fiscale comprenant un volet social.<\/p>\n","protected":false},"author":5,"featured_media":16336,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[38,39],"tags":[29],"class_list":["post-16335","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","category-social","tag-agriculture","typo-actualite"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/16335"}],"collection":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/comments?post=16335"}],"version-history":[{"count":1,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/16335\/revisions"}],"predecessor-version":[{"id":16355,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/16335\/revisions\/16355"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/16336"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=16335"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=16335"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=16335"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}