{"id":20299,"date":"2025-03-20T14:00:00","date_gmt":"2025-03-20T13:00:00","guid":{"rendered":"https:\/\/www.bizouard.com\/blog\/2025\/03\/20\/amenagement-des-regimes-zones\/"},"modified":"2025-04-01T12:00:07","modified_gmt":"2025-04-01T10:00:07","slug":"amenagement-des-regimes-zones","status":"publish","type":"post","link":"https:\/\/www.bizouard.com\/blog\/2025\/03\/20\/amenagement-des-regimes-zones\/","title":{"rendered":"Am\u00e9nagement des r\u00e9gimes zon\u00e9s"},"content":{"rendered":"<p>Depuis le 1<sup>er<\/sup>\u00a0juillet\u00a02024, les zones de revitalisation rurale\u00a0(ZRR) et les zones de revitalisation des commerces en milieu rural\u00a0(Zorcomir) ont \u00e9t\u00e9 remplac\u00e9es par les zones France ruralit\u00e9s revitalisation\u00a0(ZFRR), ouvrant droit \u00e0 des exon\u00e9rations temporaires d\u2019imp\u00f4t sur les b\u00e9n\u00e9fices (imp\u00f4t sur le revenu ou imp\u00f4t sur les soci\u00e9t\u00e9s), d\u2019imp\u00f4ts locaux (cotisation fonci\u00e8re des entreprises, taxe fonci\u00e8re sur les propri\u00e9t\u00e9s b\u00e2ties) et de cotisations sociales patronales de S\u00e9curit\u00e9 sociale (maladie, maternit\u00e9, invalidit\u00e9, vieillesse, d\u00e9c\u00e8s) et d\u2019allocations familiales.<\/p>\n<p class=\"annotation\">\n               <span class=\"titreannotation\">Pr\u00e9cision :<\/span> certaines communes en ZFRR font l\u2019objet d\u2019un soutien plus cibl\u00e9 et renforc\u00e9 en \u00e9tant class\u00e9es en ZFRR \u00ab\u00a0plus\u00a0\u00bb. Un avantage dont l\u2019application est report\u00e9e du 1<sup>er<\/sup>\u00a0juillet\u00a02024 au 1<sup>er<\/sup>\u00a0janvier\u00a02025.<\/p>\n<p>Certaines communes, n\u2019ayant pas \u00e9t\u00e9 reclass\u00e9es en ZFRR du fait de l\u2019instauration de nouveaux crit\u00e8res, sont finalement int\u00e9gr\u00e9es aux ZFRR \u00e0 compter du 1<sup>er<\/sup>\u00a0juillet\u00a02024 et jusqu\u2019\u00e0 fin\u00a02027.<\/p>\n<p>Par ailleurs, les exon\u00e9rations temporaires d\u2019imp\u00f4t sur les b\u00e9n\u00e9fices, d\u2019imp\u00f4ts locaux et de cotisations sociales dans les bassins d\u2019emploi \u00e0 redynamiser\u00a0(BER) sont prorog\u00e9es jusqu\u2019au 31\u00a0d\u00e9cembre\u00a02027. De m\u00eame, l\u2019exon\u00e9ration temporaire d\u2019imp\u00f4t sur les b\u00e9n\u00e9fices en zones franches urbaines-territoires entrepreneurs\u00a0(ZFU-TE) est prolong\u00e9e jusqu\u2019au 31\u00a0d\u00e9cembre\u00a02025, tout comme l\u2019exon\u00e9ration temporaire d\u2019imp\u00f4ts locaux dans les quartiers prioritaires de la politique de la ville\u00a0(QPPV).<\/p>\n<p><cite class=\"reference\"><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000051168007\" class=\"target-blank\"><br \/>\n               Loi n\u00b0\u00a02025-127 du 14\u00a0f\u00e9vrier\u00a02025, JO du\u00a015<br \/>\n            <\/a><\/cite><\/p>\n<p>Les Echos Publishing 2025<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le r\u00e9gime des zones France ruralit\u00e9s revitalisation est am\u00e9nag\u00e9 et plusieurs autres r\u00e9gimes zon\u00e9s (bassins d\u2019emploi \u00e0 redynamiser, zones franches urbaines-territoires entrepreneurs et quartiers prioritaires de la politique de la ville) sont prorog\u00e9s.<\/p>\n","protected":false},"author":5,"featured_media":20300,"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":[],"class_list":["post-20299","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","category-social","typo-actualite"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/20299","targetHints":{"allow":["GET"]}}],"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=20299"}],"version-history":[{"count":0,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/20299\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/20300"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=20299"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=20299"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=20299"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}