{ "article": { "LEGIARTI000006600941": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "5", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2005-02-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006600941", "URL": "article/LEGI/ARTI/00/00/06/60/09/LEGIARTI000006600941.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RAEBHXXXXXX005AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006307627", "@num": "39 quinquies D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 quinquies D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006121563", "@fin": "2999-01-01", "#text": "Chapitre Ier : Zones de revitalisation rurale.", "@debut": "2005-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098415", "@fin": "2999-01-01", "#text": "Titre Ier : Dispositions relatives au développement des activités économiques", "@debut": "2005-02-24" } ] }, "@cid": "JORFTEXT000000257340", "@nor": "AGRX0300111L", "@num": "2005-157", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2005-157 du 23 février 2005 relative au développement des territoires ruraux (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000257340", "@c_titre_court": "Loi n° 2005-157 du 23 février 2005" }, { "@fin": "2999-01-01", "#text": "Loi n° 2005-157 du 23 février 2005 relative au développement des territoires ruraux", "@debut": "2005-02-24", "@id_txt": "LEGITEXT000006051311", "@c_titre_court": "Loi n° 2005-157 du 23 février 2005" } ], "@date_publi": "2005-02-24", "@date_signature": "2005-02-23" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006600941", "@fin": "2999-01-01", "@num": "5", "@etat": "VIGUEUR", "@debut": "2005-02-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - (paragraphe modificateur).
\n
II. - Les dispositions du 2° du I s'appliquent aux travaux réalisés à compter du 1er janvier 2004.
" } }, "LEGIARTI000006307627": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "39 quinquies D", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-12-31", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006307627", "URL": "article/LEGI/ARTI/00/00/06/30/76/LEGIARTI000006307627.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0039ATXXXXXAL" } }, "NOTA": { "CONTENU": "
Nota : (1) Ces dispositions s'appliquent aux travaux réalisés à compter du 1er janvier 2004.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 1465 A, 1466 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 1er janvier 2005", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006716681", "@num": "19", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 19 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGIARTI000006600941", "@num": "5", "#text": "Loi n°2005-157 du 23 février 2005 - art. 5 (V) JORF 24 février 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000051217179", "@num": "239 sexies D", "#text": "Code général des impôts, CGI. - art. 239 sexies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846776", "@num": "L80 B", "#text": "Livre des procédures fiscales - art. L80 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197183", "@fin": "2999-01-01", "#text": "2 : Détermination des bénéfices imposables", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191573", "@fin": "2999-01-01", "#text": "II : Bénéfices industriels et commerciaux", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307616", "@fin": "1980-01-11", "@num": "39 quinquies D", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307617", "@fin": "1982-01-01", "@num": "39 quinquies D", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307618", "@fin": "1983-07-10", "@num": "39 quinquies D", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307619", "@fin": "1983-12-30", "@num": "39 quinquies D", "@etat": "MODIFIE", "@debut": "1983-07-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307620", "@fin": "1985-01-01", "@num": "39 quinquies D", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307621", "@fin": "1986-02-20", "@num": "39 quinquies D", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307622", "@fin": "1995-10-27", "@num": "39 quinquies D", "@etat": "MODIFIE", "@debut": "1986-02-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307623", "@fin": "1997-04-11", "@num": "39 quinquies D", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307624", "@fin": "2000-03-31", "@num": "39 quinquies D", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307625", "@fin": "2002-01-01", "@num": "39 quinquies D", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307626", "@fin": "2005-02-24", "@num": "39 quinquies D", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307627", "@fin": "2006-12-31", "@num": "39 quinquies D", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307628", "@fin": "2007-12-29", "@num": "39 quinquies D", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018035770", "@fin": "2009-01-01", "@num": "39 quinquies D", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020059093", "@fin": "2011-01-01", "@num": "39 quinquies D", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381003", "@fin": "2014-01-01", "@num": "39 quinquies D", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448140", "@fin": "2015-01-01", "@num": "39 quinquies D", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000029355748", "@fin": "2014-12-30", "@num": "39 quinquies D", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030061284", "@fin": "2015-08-08", "@num": "39 quinquies D", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031011864", "@fin": "2025-02-16", "@num": "39 quinquies D", "@etat": "MODIFIE", "@debut": "2015-08-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051217293", "@fin": "2999-01-01", "@num": "39 quinquies D", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les entreprises qui construisent ou font construire, avant le 1er janvier 2007, des immeubles à usage industriel ou commercial pour les besoins de leur exploitation dans les zones de revitalisation rurale mentionnées à l'article 1465 A ou dans les zones de redynamisation urbaine mentionnées au I bis et, à compter du 1er janvier 1997, au I ter de l'article 1466 A peuvent pratiquer, à l'achèvement des constructions, un amortissement exceptionnel égal à 25 p. 100 de leur prix de revient, la valeur résiduelle étant amortissable sur la durée normale d'utilisation.
\n
Les dispositions du premier alinéa s'appliquent également aux travaux de rénovation, réalisés avant le 1er janvier 2007, dans des immeubles utilisés dans les conditions visées au même alinéa (1).
\n
Les dispositions du premier et du deuxième alinéas s'appliquent aux entreprises qui, à la date d'achèvement de l'immeuble ou des travaux de rénovation :
\n
1. Emploient moins de 250 salariés ;
\n
2. Réalisent un chiffre d'affaires hors taxes de moins de 21 400 000 euros ou dont le total du bilan est inférieur à 10 700 000 euros ;
\n
3. Ne sont pas détenues à plus de 25 p. 100 par des entreprises ne répondant pas à ces conditions.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006307627", "cible": false, "cidtexte": "JORFTEXT000000257340", "id": "LEGIARTI000006600941", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006600941", "liens_entrants": true }

Article 5 AUTONOME VIGUEUR, en vigueur depuis le 24/02/2005 (LOI n° 2005-157 du 23 février 2005 relative au développement des territoires ruraux (1))