Les travaux sylvicoles et d\u2019exploitation foresti\u00e8re r\u00e9alis\u00e9s au profit d\u2019exploitants agricoles, y compris les travaux d\u2019entretien des sentiers forestiers, b\u00e9n\u00e9ficient du taux interm\u00e9diaire de TVA de 10\u00a0%.<\/p>\n
\n Pr\u00e9cision :<\/span> il en est de m\u00eame pour les travaux de pr\u00e9vention des incendies de for\u00eat men\u00e9s par des associations syndicales autoris\u00e9es ayant pour objet la r\u00e9alisation de ces travaux.<\/p>\n Jusqu\u2019alors, il \u00e9tait pr\u00e9vu que ce taux de 10\u00a0% ne s\u2019appliquerait que pour ces travaux forestiers r\u00e9alis\u00e9s jusqu\u2019au 31\u00a0d\u00e9cembre\u00a02023. Une r\u00e9cente loi (relative au renforcement de la pr\u00e9vention et de la lutte contre l\u2019intensification et l\u2019extension du risque incendie) proroge son application de deux ans. Ces travaux forestiers vont donc continuer \u00e0 b\u00e9n\u00e9ficier du taux de 10\u00a0% jusqu\u2019au 31\u00a0d\u00e9cembre\u00a02025.<\/p>\n \n Rappel :<\/span> ce taux de 10\u00a0% s\u2019applique aux travaux forestiers (d\u00e9boisement et reboisement, plantations, taille des arbres et des haies, \u00e9lagage des arbres, abattage et tron\u00e7onnage des arbres..) r\u00e9alis\u00e9s au profit d\u2019exploitants agricoles pour les besoins de leur activit\u00e9 agricole, quels que soient cette activit\u00e9 (\u00e9levage, polyculture\u2026), leur statut juridique (exploitant individuel ou soci\u00e9t\u00e9), le mode juridique selon lequel s\u2019exerce l\u2019activit\u00e9 (faire valoir direct, fermage) et le r\u00e9gime de TVA agricole duquel ils rel\u00e8vent.<\/p>\n Les Echos Publishing 2023<\/p>\n","protected":false},"excerpt":{"rendered":" L\u2019application du taux r\u00e9duit de TVA \u00e0 10\u00a0% sur les travaux forestiers r\u00e9alis\u00e9s au profit d\u2019exploitants agricoles est prorog\u00e9e de deux ans.<\/p>\n","protected":false},"author":5,"featured_media":17349,"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],"tags":[29],"class_list":["post-17342","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","tag-agriculture","typo-actualite"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/17342"}],"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=17342"}],"version-history":[{"count":1,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/17342\/revisions"}],"predecessor-version":[{"id":17360,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/17342\/revisions\/17360"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/17349"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=17342"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=17342"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=17342"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
\n Art.\u00a035, loi n\u00b0\u00a02023-580 du 10\u00a0juillet\u00a02023, JO du\u00a011
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\n BOFiP du 2\u00a0ao\u00fbt\u00a02023
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