{"id":6374,"date":"2018-10-15T10:00:00","date_gmt":"2018-10-15T08:00:00","guid":{"rendered":"https:\/\/www.bizouard.com\/blog\/2018\/10\/15\/impots-locaux-evaluation-des-etablissements-industriels\/"},"modified":"2018-11-30T12:02:10","modified_gmt":"2018-11-30T11:02:10","slug":"impots-locaux-evaluation-des-etablissements-industriels","status":"publish","type":"post","link":"https:\/\/www.bizouard.com\/blog\/2018\/10\/15\/impots-locaux-evaluation-des-etablissements-industriels\/","title":{"rendered":"Imp\u00f4ts locaux\u00a0: \u00e9valuation des \u00e9tablissements industriels"},"content":{"rendered":"<p>Actuellement, pour l\u2019imposition \u00e0 la cotisation fonci\u00e8re des entreprises et \u00e0 la taxe fonci\u00e8re, la valeur locative des \u00e9tablissements industriels est normalement \u00e9valu\u00e9e selon une m\u00e9thode comptable tandis que les autres locaux professionnels, comme les locaux commerciaux, rel\u00e8vent d\u2019une m\u00e9thode tarifaire. La m\u00e9thode utilis\u00e9e ayant une incidence sur le montant de l\u2019imp\u00f4t, la qualification des b\u00e2timents rev\u00eat donc une importance particuli\u00e8re.<\/p>\n<p class=\"annotation\">\n               <span class=\"titreannotation\">\u00c0 noter :<\/span> les locaux artisanaux seront exclus de la m\u00e9thode comptable \u00e0 compter de\u00a02019.<\/p>\n<p>Afin de lever les difficult\u00e9s li\u00e9es \u00e0 la qualification de certains locaux (entrep\u00f4ts, notamment), le projet de loi de finances pr\u00e9voit, qu\u2019\u00e0 partir de\u00a02020, les \u00e9tablissements dont la valeur des installations techniques, mat\u00e9riels et outillages ne d\u00e9passerait pas 300\u00a0000\u00a0\u20ac ne pourraient plus \u00eatre consid\u00e9r\u00e9s comme industriels, quand bien m\u00eame ils r\u00e9pondraient \u00e0 leur d\u00e9finition. Ils ne rel\u00e8veraient donc plus de la m\u00e9thode comptable et seraient \u00e9valu\u00e9s selon les r\u00e8gles pr\u00e9vues pour les locaux professionnels.<\/p>\n<p class=\"annotation\">\n               <span class=\"titreannotation\">Pr\u00e9cision :<\/span> le franchissement du seuil de 300\u00a0000\u00a0\u20ac, \u00e0 la hausse ou \u00e0 la baisse, n\u2019entra\u00eenerait un changement de qualification et de m\u00e9thode d\u2019\u00e9valuation qu\u2019apr\u00e8s 3\u00a0ans.<\/p>\n<p>Autre mesure annonc\u00e9e, la variation de plus de 30\u00a0% de la valeur locative d\u2019un local, professionnel ou industriel, \u00e0 la suite d\u2019un changement de m\u00e9thode d\u2019\u00e9valuation ou d\u2019un changement d\u2019affectation, serait liss\u00e9e sur 3\u00a0ans. Elle serait prise en compte, progressivement, \u00e0 hauteur de 25\u00a0% la 1<sup>re<\/sup>\u00a0ann\u00e9e, de 50\u00a0% la 2<sup>e<\/sup>\u00a0ann\u00e9e et de 75\u00a0% la 3<sup>e<\/sup>\u00a0ann\u00e9e.<\/p>\n<p><cite class=\"reference\"><a href=\"http:\/\/www.assemblee-nationale.fr\/15\/projets\/pl1255.asp\" class=\"target-blank\"><br \/>\n               Art.\u00a056, projet de loi de finances pour\u00a02019, n\u00b0\u00a01255, enregistr\u00e9 \u00e0 l\u2019Assembl\u00e9e nationale le 24\u00a0septembre\u00a02018<br \/>\n            <\/a><\/cite><\/p>\n<p>Les Echos Publishing 2018<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00c0 l\u2019avenir, les petits \u00e9tablissements ne seraient plus qualifi\u00e9s de locaux industriels pour l\u2019imposition \u00e0 la cotisation fonci\u00e8re des entreprises et \u00e0 la taxe fonci\u00e8re.<\/p>\n","protected":false},"author":5,"featured_media":6375,"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":"yes","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[38],"tags":[],"class_list":["post-6374","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","typo-actualite"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/6374"}],"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=6374"}],"version-history":[{"count":0,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/6374\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/6375"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=6374"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=6374"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=6374"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}