{ "article": { "LEGIARTI000018618023": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "299 ter", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2018-05-31", "DATE_DEBUT": "2008-04-03" } }, "META_COMMUN": { "ID": "LEGIARTI000018618023", "URL": "article/LEGI/ARTI/00/00/18/61/80/LEGIARTI000018618023.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modification effectuée en conséquence des articles 1er-I et 2 du décret n° 2007-746 du 9 mai 2007.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000018559056", "@num": "3", "#text": "Décret n°2008-294\n du 1er avril 2008 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000018557013", "@nortexte": "ECEL0804930D", "@numtexte": "2008-294", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-01" }, { "@id": "LEGIARTI000036959974", "@num": "1", "#text": "Décret n°2018-404 du 29 mai 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036958297", "@nortexte": "ECOE1808979D", "@numtexte": "2018-404", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2018-05-29" }, { "@id": "LEGIARTI000018607961", "@num": "281 F", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 281 F", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018607965", "@num": "281 H", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 281 H", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310892", "@num": "885 H", "#text": "Code général des impôts, CGI. - art. 885 H", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146849", "@fin": "2999-01-01", "#text": "Chapitre I bis : Impôt de solidarité sur la fortune", "@debut": "2006-07-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133756", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000018618023", "@fin": "2018-05-31", "@num": "299 ter", "@etat": "ABROGE", "@debut": "2008-04-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Les dispositions de l'article 281 F et du I de l'article 281 H s'appliquent en cas d'exonération partielle d'impôt de solidarité sur la fortune prévue à l'article 885 H du code général des impôts." } }, "LEGIARTI000006310892": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "885 H", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-01-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006310892", "URL": "article/LEGI/ARTI/00/00/06/31/08/LEGIARTI000006310892.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0885AIXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 793 1 3°, 2 1° 3°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 82-881 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000036962414", "@num": "1", "#text": "Décret du 28 juin 1930 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000481115", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1930-06-28" }, { "@id": "LEGIARTI000036962400", "@num": "4", "#text": "Décret du 28 juin 1930 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000481115", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1930-06-28" }, { "@id": "LEGIARTI000036962387", "@num": "6", "#text": "Décret du 28 juin 1930 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000481115", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1930-06-28" }, { "@id": "LEGIARTI000006273479", "@num": "9", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 9 (V) JORF 31 DECEMBRE 1981 date d'entrée en vigueur 1 JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGITEXT000022242928", "#text": "Décret n°2010-523\n du 19 mai 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022242291", "@nortexte": "ECEL1004766D", "@numtexte": "2010-523", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-19" }, { "@id": "LEGIARTI000022242937", "@num": "2", "#text": "Décret n°2010-523\n du 19 mai 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022242291", "@nortexte": "ECEL1004766D", "@numtexte": "2010-523", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-19" }, { "@id": "LEGIARTI000026228315", "@num": "1", "#text": "Arrêté du 19 juillet 2012 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000026227617", "@nortexte": "AGRT1228319A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-07-19" }, { "@id": "LEGIARTI000026127668", "@num": "R141-27", "#text": "Code forestier (nouveau) - art. R141-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022243775", "@num": "299 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887006", "@num": "299 quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018618011", "@num": "299 sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018618023", "@num": "299 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810802", "@num": "L214-121", "#text": "Code monétaire et financier - art. L214-121 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027797870", "@num": "R214-164", "#text": "Code monétaire et financier - art. R214-164 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027797832", "@num": "R214-173", "#text": "Code monétaire et financier - art. R214-173 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147154", "@fin": "1987-01-01", "#text": "BIENS EXONERES.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133874", "@fin": "1987-01-01", "#text": "IMPOT SUR LES GRANDES FORTUNES *IGF*", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000006310892", "@fin": "1983-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310893", "@fin": "1983-12-30", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310894", "@fin": "1987-01-01", "@num": "885 H", "@etat": "ABROGE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310895", "@fin": "1993-06-23", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310896", "@fin": "1996-05-12", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1993-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310897", "@fin": "2000-03-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310898", "@fin": "2002-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310899", "@fin": "2002-01-23", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310900", "@fin": "2003-12-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310901", "@fin": "2003-12-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310902", "@fin": "2005-12-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310903", "@fin": "2006-01-06", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310904", "@fin": "2008-04-03", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2006-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619203", "@fin": "2009-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000020019681", "@fin": "2008-12-31", "@num": "885 H", "@etat": "MODIFIE_MORT_NE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020051918", "@fin": "2010-05-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201740", "@fin": "2010-05-08", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022334971", "@fin": "2011-06-12", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024189037", "@fin": "2014-05-30", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042803", "@fin": "2015-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000030021585", "@fin": "2018-01-01", "@num": "885 H", "@etat": "ABROGE", "@debut": "2015-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les exonérations prévues en matière de droits de mutation par décès par l'article 793-1 et 2-1° et 3° ne sont pas applicables à l'impôt sur les grandes fortunes. Toutefois les dispositions du 1-3° du même article relatives aux parts d'intérêts détenues dans un groupement forestier sont applicables lorsque ces parts sont représentatives d'apports constitués par des biens mentionnés audit 3°.
\n
" } }, "LEGIARTI000006310893": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "885 H", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-12-30", "DATE_DEBUT": "1983-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006310893", "URL": "article/LEGI/ARTI/00/00/06/31/08/LEGIARTI000006310893.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0885AIXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 793 1 3°, 2 3°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 83-899 1983-10-06", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000036962414", "@num": "1", "#text": "Décret du 28 juin 1930 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000481115", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1930-06-28" }, { "@id": "LEGIARTI000036962400", "@num": "4", "#text": "Décret du 28 juin 1930 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000481115", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1930-06-28" }, { "@id": "LEGIARTI000036962387", "@num": "6", "#text": "Décret du 28 juin 1930 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000481115", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1930-06-28" }, { "@id": "LEGIARTI000006273714", "@num": "2", "#text": "Loi n°82-1126 du 29 décembre 1982 - art. 2 (V) JORF 30 DECEMBRE 1982 date d'entrée en vigueur 1 JANVIER 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "LEGITEXT000022242928", "#text": "Décret n°2010-523\n du 19 mai 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022242291", "@nortexte": "ECEL1004766D", "@numtexte": "2010-523", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-19" }, { "@id": "LEGIARTI000022242937", "@num": "2", "#text": "Décret n°2010-523\n du 19 mai 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022242291", "@nortexte": "ECEL1004766D", "@numtexte": "2010-523", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-19" }, { "@id": "LEGIARTI000026228315", "@num": "1", "#text": "Arrêté du 19 juillet 2012 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000026227617", "@nortexte": "AGRT1228319A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-07-19" }, { "@id": "LEGIARTI000026127668", "@num": "R141-27", "#text": "Code forestier (nouveau) - art. R141-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022243775", "@num": "299 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887006", "@num": "299 quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018618011", "@num": "299 sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018618023", "@num": "299 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810802", "@num": "L214-121", "#text": "Code monétaire et financier - art. L214-121 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027797870", "@num": "R214-164", "#text": "Code monétaire et financier - art. R214-164 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027797832", "@num": "R214-173", "#text": "Code monétaire et financier - art. R214-173 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147154", "@fin": "1987-01-01", "#text": "BIENS EXONERES.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133874", "@fin": "1987-01-01", "#text": "IMPOT SUR LES GRANDES FORTUNES *IGF*", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000006310892", "@fin": "1983-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310893", "@fin": "1983-12-30", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310894", "@fin": "1987-01-01", "@num": "885 H", "@etat": "ABROGE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310895", "@fin": "1993-06-23", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310896", "@fin": "1996-05-12", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1993-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310897", "@fin": "2000-03-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310898", "@fin": "2002-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310899", "@fin": "2002-01-23", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310900", "@fin": "2003-12-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310901", "@fin": "2003-12-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310902", "@fin": "2005-12-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310903", "@fin": "2006-01-06", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310904", "@fin": "2008-04-03", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2006-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619203", "@fin": "2009-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000020019681", "@fin": "2008-12-31", "@num": "885 H", "@etat": "MODIFIE_MORT_NE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020051918", "@fin": "2010-05-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201740", "@fin": "2010-05-08", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022334971", "@fin": "2011-06-12", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024189037", "@fin": "2014-05-30", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042803", "@fin": "2015-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000030021585", "@fin": "2018-01-01", "@num": "885 H", "@etat": "ABROGE", "@debut": "2015-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les exonérations prévues en matière de droits de mutation par décès par l'article 793-1 et 2-3° ne sont pas applicables à l'impôt sur les grandes fortunes. Toutefois les dispositions du 1-3° du même article relatives aux parts d'intérêts détenues dans un groupement forestier sont applicables lorsque ces parts sont représentatives d'apports constitués par des biens mentionnés audit 3°.
\n
" } }, "LEGIARTI000006310894": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "885 H", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1987-01-01", "DATE_DEBUT": "1983-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006310894", "URL": "article/LEGI/ARTI/00/00/06/31/08/LEGIARTI000006310894.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0885AIXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 793 1 3° 4°, 2 3°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 885 P", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 885 Q", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code rural L411-35", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code rural L416-1 à Code rural L416-6", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code rural L416-8", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000036962414", "@num": "1", "#text": "Décret du 28 juin 1930 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000481115", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1930-06-28" }, { "@id": "LEGIARTI000036962400", "@num": "4", "#text": "Décret du 28 juin 1930 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000481115", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1930-06-28" }, { "@id": "LEGIARTI000036962387", "@num": "6", "#text": "Décret du 28 juin 1930 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000481115", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1930-06-28" }, { "@id": "JORFTEXT000000313972", "#text": "Loi 62-933 1962-08-08", "@sens": "source", "@cidtexte": "JORFTEXT000000313972", "@numtexte": "62-933", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1962-08-08" }, { "@id": "JORFTEXT000000321398", "#text": "Loi 70-1299 1970-12-31", "@sens": "source", "@cidtexte": "JORFTEXT000000321398", "@numtexte": "70-1299", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "LEGIARTI000006317336", "@num": "20", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 20 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006275031", "@num": "24", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 24 () JORF 12 juillet 1986 en vigueur le 1er janvier 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "LEGITEXT000022242928", "#text": "Décret n°2010-523\n du 19 mai 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022242291", "@nortexte": "ECEL1004766D", "@numtexte": "2010-523", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-19" }, { "@id": "LEGIARTI000022242937", "@num": "2", "#text": "Décret n°2010-523\n du 19 mai 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022242291", "@nortexte": "ECEL1004766D", "@numtexte": "2010-523", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-19" }, { "@id": "LEGIARTI000026228315", "@num": "1", "#text": "Arrêté du 19 juillet 2012 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000026227617", "@nortexte": "AGRT1228319A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-07-19" }, { "#text": "JORF 30 décembre 1983)", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000026127668", "@num": "R141-27", "#text": "Code forestier (nouveau) - art. R141-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022243775", "@num": "299 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887006", "@num": "299 quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018618011", "@num": "299 sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018618023", "@num": "299 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810802", "@num": "L214-121", "#text": "Code monétaire et financier - art. L214-121 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027797870", "@num": "R214-164", "#text": "Code monétaire et financier - art. R214-164 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027797832", "@num": "R214-173", "#text": "Code monétaire et financier - art. R214-173 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural L416-9", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147154", "@fin": "1987-01-01", "#text": "BIENS EXONERES.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133874", "@fin": "1987-01-01", "#text": "IMPOT SUR LES GRANDES FORTUNES *IGF*", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000006310892", "@fin": "1983-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310893", "@fin": "1983-12-30", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310894", "@fin": "1987-01-01", "@num": "885 H", "@etat": "ABROGE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310895", "@fin": "1993-06-23", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310896", "@fin": "1996-05-12", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1993-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310897", "@fin": "2000-03-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310898", "@fin": "2002-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310899", "@fin": "2002-01-23", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310900", "@fin": "2003-12-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310901", "@fin": "2003-12-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310902", "@fin": "2005-12-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310903", "@fin": "2006-01-06", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310904", "@fin": "2008-04-03", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2006-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619203", "@fin": "2009-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000020019681", "@fin": "2008-12-31", "@num": "885 H", "@etat": "MODIFIE_MORT_NE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020051918", "@fin": "2010-05-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201740", "@fin": "2010-05-08", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022334971", "@fin": "2011-06-12", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024189037", "@fin": "2014-05-30", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042803", "@fin": "2015-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000030021585", "@fin": "2018-01-01", "@num": "885 H", "@etat": "ABROGE", "@debut": "2015-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les exonérations prévues en matière de droits de mutation par décès par l'article 793-1 et 2-3° ne sont pas applicables à l'impôt sur les grandes fortunes. Toutefois les dispositions du 1-3° du même article relatives aux parts d'intérêts détenues dans un groupement forestier sont applicables lorsque ces parts sont représentatives d'apports constitués par des biens mentionnés audit 3°.
\n
\n
Les biens donnés à bail à long terme dans les conditions prévues aux articles L. 416-1 à L. 416-6, L. 416-8 et L. 416-9 du code rural, qui n'entrent pas dans le champ d'application de l'article 885 P, sont exonérés d'impôt sur les grandes fortunes à concurrence des trois quarts lorsque la valeur totale des biens loués quel que soit le nombre de baux n'excède pas 500.000 F et pour moitié au-delà de cette limite, sous réserve que la durée du bail soit au minimum de dix-huit ans et que les descendants du preneur ne soient pas contractuellement privés de la faculté de bénéficier des dispositions de l'article L. 411-35 du code rural.
\n
\n
Sous les conditions prévues à l'article 793-1-4°, les parts de groupements fonciers agricoles et de groupements agricoles fonciers, soumis aux dispositions de la loi complémentaire à la loi d'orientation agricole n° 62-933 du 8 août 1962 et de la loi n° 70-1299 du 31 décembre 1970 relative aux groupements fonciers agricoles, qui n'entrent pas dans le champ d'application de l'article 885 Q sont, sous réserve que ces parts soient représentatives d'apports constitués par des immeubles ou des droits immobiliers à destination agricole et que les baux à long terme consentis par le groupement répondent aux conditions prévues à l'alinéa précédent, exonérées à concurrence des trois quarts, si la valeur totale des parts détenues n'excède pas 500.000 F et pour moitié au-delà de cette limite.
\n
" } }, "LEGIARTI000006310895": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "885 H", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-06-23", "DATE_DEBUT": "1988-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000006310895", "URL": "article/LEGI/ARTI/00/00/06/31/08/LEGIARTI000006310895.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0885AIXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 793 1 3° 4°, 2 3°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 795 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 885 P", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 885 Q", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code rural L411-35", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code rural L416-1 à Code rural L416-6", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code rural L416-8", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code rural L416-9", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000036962414", "@num": "1", "#text": "Décret du 28 juin 1930 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000481115", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1930-06-28" }, { "@id": "LEGIARTI000036962400", "@num": "4", "#text": "Décret du 28 juin 1930 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000481115", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1930-06-28" }, { "@id": "LEGIARTI000036962387", "@num": "6", "#text": "Décret du 28 juin 1930 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000481115", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1930-06-28" }, { "@id": "JORFTEXT000000313972", "#text": "Loi 62-933 1962-08-08", "@sens": "source", "@cidtexte": "JORFTEXT000000313972", "@numtexte": "62-933", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1962-08-08" }, { "@id": "JORFTEXT000000321398", "#text": "Loi 70-1299 1970-12-31", "@sens": "source", "@cidtexte": "JORFTEXT000000321398", "@numtexte": "70-1299", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 art. 26 I, II Finances pour 1989 JORF 28 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275456", "@num": "26", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 26 (P) JORF 28 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGITEXT000022242928", "#text": "Décret n°2010-523\n du 19 mai 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022242291", "@nortexte": "ECEL1004766D", "@numtexte": "2010-523", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-19" }, { "@id": "LEGIARTI000022242937", "@num": "2", "#text": "Décret n°2010-523\n du 19 mai 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022242291", "@nortexte": "ECEL1004766D", "@numtexte": "2010-523", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-19" }, { "@id": "LEGIARTI000026228315", "@num": "1", "#text": "Arrêté du 19 juillet 2012 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000026227617", "@nortexte": "AGRT1228319A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-07-19" }, { "@id": "LEGIARTI000026127668", "@num": "R141-27", "#text": "Code forestier (nouveau) - art. R141-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022243775", "@num": "299 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887006", "@num": "299 quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018618011", "@num": "299 sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018618023", "@num": "299 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810802", "@num": "L214-121", "#text": "Code monétaire et financier - art. L214-121 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027797870", "@num": "R214-164", "#text": "Code monétaire et financier - art. R214-164 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027797832", "@num": "R214-173", "#text": "Code monétaire et financier - art. R214-173 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162633", "@fin": "2018-01-01", "#text": "Section III : Biens exonérés", "@debut": "1988-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147067", "@fin": "2018-01-01", "#text": "Chapitre I bis : Impôt de solidarité sur la fortune", "@debut": "1988-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "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": "LEGIARTI000006310892", "@fin": "1983-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310893", "@fin": "1983-12-30", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310894", "@fin": "1987-01-01", "@num": "885 H", "@etat": "ABROGE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310895", "@fin": "1993-06-23", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310896", "@fin": "1996-05-12", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1993-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310897", "@fin": "2000-03-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310898", "@fin": "2002-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310899", "@fin": "2002-01-23", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310900", "@fin": "2003-12-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310901", "@fin": "2003-12-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310902", "@fin": "2005-12-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310903", "@fin": "2006-01-06", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310904", "@fin": "2008-04-03", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2006-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619203", "@fin": "2009-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000020019681", "@fin": "2008-12-31", "@num": "885 H", "@etat": "MODIFIE_MORT_NE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020051918", "@fin": "2010-05-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201740", "@fin": "2010-05-08", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022334971", "@fin": "2011-06-12", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024189037", "@fin": "2014-05-30", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042803", "@fin": "2015-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000030021585", "@fin": "2018-01-01", "@num": "885 H", "@etat": "ABROGE", "@debut": "2015-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les exonérations prévues en matière de droits de mutation par décès par l'article 793-1 et 2-3° et par l'article 795 A ne sont pas applicables à l'impôt de solidarité sur la fortune. Il en est de même des règles d'évaluation propres aux droits de succession tenant au lieu de situation des immeubles et de l'absence de sanction pour défaut de déclaration pour le paiement de ces droits. Toutefois les dispositions du 1-3° du même article relatives aux parts d'intérêts détenues dans un groupement forestier sont applicables lorsque ces parts sont représentatives d'apports constitués par des biens mentionnés audit 3°.
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\n
Les biens donnés à bail à long terme dans les conditions prévues aux articles L. 416-1 à L. 416-6, L. 416-8 et L. 416-9 du code rural, qui n'entrent pas dans le champ d'application de l'article 885 P, sont exonérés d'impôt de solidarité sur la fortune à concurrence des trois quarts lorsque la valeur totale des biens loués quel que soit le nombre de baux n'excède pas 500.000 F et pour moitié au-delà de cette limite, sous réserve que la durée du bail soit au minimum de dix-huit ans et que les descendants du preneur ne soient pas contractuellement privés de la faculté de bénéficier des dispositions de l'article L. 411-35 du code rural.
\n
\n
Sous les conditions prévues à l'article 793-1-4°, les parts de groupements fonciers agricoles et de groupements agricoles fonciers, soumis aux dispositions de la loi complémentaire à la loi d'orientation agricole n° 62-933 du 8 août 1962 et de la loi n° 70-1299 du 31 décembre 1970 relative aux groupements fonciers agricoles, qui n'entrent pas dans le champ d'application de l'article 885 Q sont, sous réserve que ces parts soient représentatives d'apports constitués par des immeubles ou des droits immobiliers à destination agricole et que les baux à long terme consentis par le groupement répondent aux conditions prévues à l'alinéa précédent, exonérées à concurrence des trois quarts, si la valeur totale des parts détenues n'excède pas 500.000 F et pour moitié au-delà de cette limite.
\n
" } }, "LEGIARTI000006310896": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "885 H", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-05-12", "DATE_DEBUT": "1993-06-23" } }, "META_COMMUN": { "ID": "LEGIARTI000006310896", "URL": "article/LEGI/ARTI/00/00/06/31/08/LEGIARTI000006310896.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0885AIXXXXXAE" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000036962414", "@num": "1", "#text": "Décret du 28 juin 1930 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000481115", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1930-06-28" }, { "@id": "LEGIARTI000036962400", "@num": "4", "#text": "Décret du 28 juin 1930 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000481115", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1930-06-28" }, { "@id": "LEGIARTI000036962387", "@num": "6", "#text": "Décret du 28 juin 1930 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000481115", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1930-06-28" }, { "@id": "JORFTEXT000000313972", "#text": "Loi 62-933 1962-08-08", "@sens": "source", "@cidtexte": "JORFTEXT000000313972", "@numtexte": "62-933", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1962-08-08" }, { "@id": "JORFTEXT000000321398", "#text": "Loi 70-1299 1970-12-31", "@sens": "source", "@cidtexte": "JORFTEXT000000321398", "@numtexte": "70-1299", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "JORFTEXT000000509320", "#text": "Loi 93-859 1993-06-22 art. 21 VII Finances rectificative pour 1993 JORF 23 juin 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000509320", "@nortexte": "BUDR9300070L", "@numtexte": "93-859", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "LEGITEXT000022242928", "#text": "Décret n°2010-523\n du 19 mai 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022242291", "@nortexte": "ECEL1004766D", "@numtexte": "2010-523", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-19" }, { "@id": "LEGIARTI000022242937", "@num": "2", "#text": "Décret n°2010-523\n du 19 mai 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022242291", "@nortexte": "ECEL1004766D", "@numtexte": "2010-523", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-19" }, { "@id": "LEGIARTI000026228315", "@num": "1", "#text": "Arrêté du 19 juillet 2012 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000026227617", "@nortexte": "AGRT1228319A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-07-19" }, { "#text": "CGI 793, 795 A, 885 P, 793-1, 885 Q", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000026127668", "@num": "R141-27", "#text": "Code forestier (nouveau) - art. R141-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022243775", "@num": "299 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887006", "@num": "299 quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018618011", "@num": "299 sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018618023", "@num": "299 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810802", "@num": "L214-121", "#text": "Code monétaire et financier - art. L214-121 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027797870", "@num": "R214-164", "#text": "Code monétaire et financier - art. R214-164 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027797832", "@num": "R214-173", "#text": "Code monétaire et financier - art. R214-173 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural L416-1 à L416-6, L416-8, L416-9, L411-35", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Modifications directes incorporées dans l'édition du 18 août 1993", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162633", "@fin": "2018-01-01", "#text": "Section III : Biens exonérés", "@debut": "1988-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147067", "@fin": "2018-01-01", "#text": "Chapitre I bis : Impôt de solidarité sur la fortune", "@debut": "1988-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "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": "LEGIARTI000006310892", "@fin": "1983-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310893", "@fin": "1983-12-30", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310894", "@fin": "1987-01-01", "@num": "885 H", "@etat": "ABROGE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310895", "@fin": "1993-06-23", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310896", "@fin": "1996-05-12", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1993-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310897", "@fin": "2000-03-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310898", "@fin": "2002-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310899", "@fin": "2002-01-23", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310900", "@fin": "2003-12-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310901", "@fin": "2003-12-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310902", "@fin": "2005-12-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310903", "@fin": "2006-01-06", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310904", "@fin": "2008-04-03", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2006-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619203", "@fin": "2009-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000020019681", "@fin": "2008-12-31", "@num": "885 H", "@etat": "MODIFIE_MORT_NE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020051918", "@fin": "2010-05-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201740", "@fin": "2010-05-08", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022334971", "@fin": "2011-06-12", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024189037", "@fin": "2014-05-30", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042803", "@fin": "2015-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000030021585", "@fin": "2018-01-01", "@num": "885 H", "@etat": "ABROGE", "@debut": "2015-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les exonérations prévues en matière de droits de mutation par décès par le 1 et les 3° et 4° du 2 de l'article 793 et par l'article 795 A ne sont pas applicables à l'impôt de solidarité sur la fortune. Il en est de même des règles d'évaluation propres aux droits de succession tenant au lieu de situation des immeubles et de l'absence de sanction pour défaut de déclaration pour le paiement de ces droits. Toutefois les dispositions du 1-3° du même article relatives aux parts d'intérêts détenues dans un groupement forestier sont applicables lorsque ces parts sont représentatives d'apports constitués par des biens mentionnés audit 3°.
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Les biens donnés à bail à long terme dans les conditions prévues aux articles L. 416-1 à L. 416-6, L. 416-8 et L. 416-9 du code rural, qui n'entrent pas dans le champ d'application de l'article 885 P, sont exonérés d'impôt de solidarité sur la fortune à concurrence des trois quarts lorsque la valeur totale des biens loués quel que soit le nombre de baux n'excède pas 500.000 F et pour moitié au-delà de cette limite, sous réserve que la durée du bail soit au minimum de dix-huit ans et que les descendants du preneur ne soient pas contractuellement privés de la faculté de bénéficier des dispositions de l'article L. 411-35 du code rural.
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Sous les conditions prévues à l'article 793-1-4°, les parts de groupements fonciers agricoles et de groupements agricoles fonciers, soumis aux dispositions de la loi complémentaire à la loi d'orientation agricole n° 62-933 du 8 août 1962 et de la loi n° 70-1299 du 31 décembre 1970 relative aux groupements fonciers agricoles, qui n'entrent pas dans le champ d'application de l'article 885 Q sont, sous réserve que ces parts soient représentatives d'apports constitués par des immeubles ou des droits immobiliers à destination agricole et que les baux à long terme consentis par le groupement répondent aux conditions prévues à l'alinéa précédent, exonérées à concurrence des trois quarts, si la valeur totale des parts détenues n'excède pas 500.000 F et pour moitié au-delà de cette limite.
\n
" } }, "LEGIARTI000006310897": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "885 H", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1996-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006310897", "URL": "article/LEGI/ARTI/00/00/06/31/08/LEGIARTI000006310897.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0885AIXXXXXAF" } }, "LIENS": { "LIEN": [ { "#text": "CGI 793, 795 A, 885 P, 793-1, 885 Q", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code rural L416-1 à L416-6, L416-8, L416-9, L411-35", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000036962414", "@num": "1", "#text": "Décret du 28 juin 1930 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000481115", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1930-06-28" }, { "@id": "LEGIARTI000036962400", "@num": "4", "#text": "Décret du 28 juin 1930 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000481115", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1930-06-28" }, { "@id": "LEGIARTI000036962387", "@num": "6", "#text": "Décret du 28 juin 1930 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000481115", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1930-06-28" }, { "@id": "JORFTEXT000000313972", "#text": "Loi 62-933 1962-08-08", "@sens": "source", "@cidtexte": "JORFTEXT000000313972", "@numtexte": "62-933", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1962-08-08" }, { "@id": "JORFTEXT000000321398", "#text": "Loi 70-1299 1970-12-31", "@sens": "source", "@cidtexte": "JORFTEXT000000321398", "@numtexte": "70-1299", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "LEGIARTI000006319338", "@num": "6", "#text": "Loi - art. 6 () JORF 31 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000192528", "#text": "Décret 96-556 1996-06-21", "@sens": "source", "@cidtexte": "JORFTEXT000000192528", "@nortexte": "BUDF9600021D", "@numtexte": "96-556", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-06-21" }, { "@id": "LEGITEXT000022242928", "#text": "Décret n°2010-523\n du 19 mai 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022242291", "@nortexte": "ECEL1004766D", "@numtexte": "2010-523", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-19" }, { "@id": "LEGIARTI000022242937", "@num": "2", "#text": "Décret n°2010-523\n du 19 mai 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022242291", "@nortexte": "ECEL1004766D", "@numtexte": "2010-523", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-19" }, { "@id": "LEGIARTI000026228315", "@num": "1", "#text": "Arrêté du 19 juillet 2012 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000026227617", "@nortexte": "AGRT1228319A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-07-19" }, { "#text": "Edition du 12 mai 1996", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1996-05-10 7S-5-96", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000026127668", "@num": "R141-27", "#text": "Code forestier (nouveau) - art. R141-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022243775", "@num": "299 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887006", "@num": "299 quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018618011", "@num": "299 sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018618023", "@num": "299 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810802", "@num": "L214-121", "#text": "Code monétaire et financier - art. L214-121 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027797870", "@num": "R214-164", "#text": "Code monétaire et financier - art. R214-164 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027797832", "@num": "R214-173", "#text": "Code monétaire et financier - art. R214-173 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162633", "@fin": "2018-01-01", "#text": "Section III : Biens exonérés", "@debut": "1988-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147067", "@fin": "2018-01-01", "#text": "Chapitre I bis : Impôt de solidarité sur la fortune", "@debut": "1988-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "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": "LEGIARTI000006310892", "@fin": "1983-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310893", "@fin": "1983-12-30", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310894", "@fin": "1987-01-01", "@num": "885 H", "@etat": "ABROGE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310895", "@fin": "1993-06-23", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310896", "@fin": "1996-05-12", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1993-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310897", "@fin": "2000-03-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310898", "@fin": "2002-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310899", "@fin": "2002-01-23", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310900", "@fin": "2003-12-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310901", "@fin": "2003-12-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310902", "@fin": "2005-12-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310903", "@fin": "2006-01-06", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310904", "@fin": "2008-04-03", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2006-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619203", "@fin": "2009-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000020019681", "@fin": "2008-12-31", "@num": "885 H", "@etat": "MODIFIE_MORT_NE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020051918", "@fin": "2010-05-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201740", "@fin": "2010-05-08", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022334971", "@fin": "2011-06-12", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024189037", "@fin": "2014-05-30", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042803", "@fin": "2015-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000030021585", "@fin": "2018-01-01", "@num": "885 H", "@etat": "ABROGE", "@debut": "2015-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les exonérations prévues en matière de droits de mutation par décès par le 1 et les ((3°, 4°, 5° et 6° du 2 de l'article 793)) (M) et par l'article 795 A ne sont pas applicables à l'impôt de solidarité sur la fortune. Il en est de même des règles d'évaluation propres aux droits de succession tenant au lieu de situation des immeubles et de l'absence de sanction pour défaut de déclaration pour le paiement de ces droits.
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Toutefois les dispositions du 3° du 1 du même article relatives aux parts d'intérêts détenues dans un groupement forestier sont applicables lorsque ces parts sont représentatives d'apports constitués par des biens mentionnés audit 3°.
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Les biens donnés à bail à long terme dans les conditions prévues aux articles L. 416-1 à L. 416-6, L. 416-8 et L. 416-9 du code rural, qui n'entrent pas dans le champ d'application de l'article 885 P, sont exonérés d'impôt de solidarité sur la fortune à concurrence des trois quarts lorsque la valeur totale des biens loués quel que soit le nombre de baux n'excède pas 500.000 F et pour moitié au-delà de cette limite, sous réserve que la durée du bail soit au minimum de dix-huit ans et que les descendants du preneur ne soient pas contractuellement privés de la faculté de bénéficier des dispositions de l'article L. 411-35 du code rural.
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Sous les conditions prévues au 4° du 1 de l'article 793, les parts de groupements fonciers agricoles et de groupements agricoles fonciers, soumis aux dispositions de la loi complémentaire à la loi d'orientation agricole n° 62-933 du 8 août 1962 et de la loi n° 70-1299 du 31 décembre 1970 relative aux groupements fonciers agricoles, qui n'entrent pas dans le champ d'application de l'article 885 Q sont, sous réserve que ces parts soient représentatives d'apports constitués par des immeubles ou des droits immobiliers à destination agricole et que les baux à long terme consentis par le groupement répondent aux conditions prévues au troisième alinéa, exonérées à concurrence des trois quarts, si la valeur totale des parts détenues n'excède pas 500.000 F et pour moitié au-delà de cette limite.
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\n
(M) Modification..
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" } }, "LEGIARTI000006310898": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "885 H", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-01", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006310898", "URL": "article/LEGI/ARTI/00/00/06/31/08/LEGIARTI000006310898.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0885AIXXXXXAG" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000036962414", "@num": "1", "#text": "Décret du 28 juin 1930 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000481115", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1930-06-28" }, { "@id": "LEGIARTI000036962400", "@num": "4", "#text": "Décret du 28 juin 1930 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000481115", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1930-06-28" }, { "@id": "LEGIARTI000036962387", "@num": "6", "#text": "Décret du 28 juin 1930 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000481115", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1930-06-28" }, { "@id": "JORFTEXT000000313972", "#text": "Loi 62-933 1962-08-08", "@sens": "source", "@cidtexte": "JORFTEXT000000313972", "@numtexte": "62-933", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1962-08-08" }, { "@id": "JORFTEXT000000321398", "#text": "Loi 70-1299 1970-12-31", "@sens": "source", "@cidtexte": "JORFTEXT000000321398", "@numtexte": "70-1299", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "LEGIARTI000006320538", "@num": "11", "#text": "Loi - art. 11 () JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGITEXT000022242928", "#text": "Décret n°2010-523\n du 19 mai 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022242291", "@nortexte": "ECEL1004766D", "@numtexte": "2010-523", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-19" }, { "@id": "LEGIARTI000022242937", "@num": "2", "#text": "Décret n°2010-523\n du 19 mai 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022242291", "@nortexte": "ECEL1004766D", "@numtexte": "2010-523", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-19" }, { "@id": "LEGIARTI000026228315", "@num": "1", "#text": "Arrêté du 19 juillet 2012 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000026227617", "@nortexte": "AGRT1228319A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-07-19" }, { "#text": "CGI 793, 795 A, 885 P, 793-1, 885 Q, 789 A, 789 B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000026127668", "@num": "R141-27", "#text": "Code forestier (nouveau) - art. R141-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022243775", "@num": "299 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887006", "@num": "299 quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018618011", "@num": "299 sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018618023", "@num": "299 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810802", "@num": "L214-121", "#text": "Code monétaire et financier - art. L214-121 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027797870", "@num": "R214-164", "#text": "Code monétaire et financier - art. R214-164 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027797832", "@num": "R214-173", "#text": "Code monétaire et financier - art. R214-173 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural L416-1 à L416-6, L416-8, L416-9, L411-35", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162633", "@fin": "2018-01-01", "#text": "Section III : Biens exonérés", "@debut": "1988-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147067", "@fin": "2018-01-01", "#text": "Chapitre I bis : Impôt de solidarité sur la fortune", "@debut": "1988-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "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": "LEGIARTI000006310892", "@fin": "1983-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310893", "@fin": "1983-12-30", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310894", "@fin": "1987-01-01", "@num": "885 H", "@etat": "ABROGE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310895", "@fin": "1993-06-23", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310896", "@fin": "1996-05-12", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1993-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310897", "@fin": "2000-03-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310898", "@fin": "2002-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310899", "@fin": "2002-01-23", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310900", "@fin": "2003-12-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310901", "@fin": "2003-12-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310902", "@fin": "2005-12-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310903", "@fin": "2006-01-06", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310904", "@fin": "2008-04-03", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2006-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619203", "@fin": "2009-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000020019681", "@fin": "2008-12-31", "@num": "885 H", "@etat": "MODIFIE_MORT_NE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020051918", "@fin": "2010-05-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201740", "@fin": "2010-05-08", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022334971", "@fin": "2011-06-12", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024189037", "@fin": "2014-05-30", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042803", "@fin": "2015-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000030021585", "@fin": "2018-01-01", "@num": "885 H", "@etat": "ABROGE", "@debut": "2015-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les exonérations prévues en matière de droits de mutation par décès par les articles 789 A et 789 B, le 1 et les 3°, 4°, 5° et 6° du 2 de l'article 793 et par l'article 795 A ne sont pas applicables à l'impôt de solidarité sur la fortune. Il en est de même des règles d'évaluation propres aux droits de succession tenant au lieu de situation des immeubles et de l'absence de sanction pour défaut de déclaration pour le paiement de ces droits.
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Toutefois les dispositions du 3° du 1 du même article relatives aux parts d'intérêts détenues dans un groupement forestier sont applicables lorsque ces parts sont représentatives d'apports constitués par des biens mentionnés audit 3°.
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Les biens donnés à bail à long terme dans les conditions prévues aux articles L. 416-1 à L. 416-6, L. 416-8 et L. 416-9 du code rural, qui n'entrent pas dans le champ d'application de l'article 885 P, sont exonérés d'impôt de solidarité sur la fortune à concurrence des trois quarts lorsque la valeur totale des biens loués quel que soit le nombre de baux n'excède pas 500 000 F et pour moitié au-delà de cette limite, sous réserve que la durée du bail soit au minimum de dix-huit ans et que les descendants du preneur ne soient pas contractuellement privés de la faculté de bénéficier des dispositions de l'article L. 411-35 du code rural.
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Sous les conditions prévues au 4° du 1 de l'article 793, les parts de groupements fonciers agricoles et de groupements agricoles fonciers, soumis aux dispositions de la loi complémentaire à la loi d'orientation agricole n° 62-933 du 8 août 1962 et de la loi n° 70-1299 du 31 décembre 1970 relative aux groupements fonciers agricoles, qui n'entrent pas dans le champ d'application de l'article 885 Q sont, sous réserve que ces parts soient représentatives d'apports constitués par des immeubles ou des droits immobiliers à destination agricole et que les baux à long terme consentis par le groupement répondent aux conditions prévues au troisième alinéa, exonérées à concurrence des trois quarts, si la valeur totale des parts détenues n'excède pas 500 000 F et pour moitié au-delà de cette limite.
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" } }, "LEGIARTI000006310899": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "885 H", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-23", "DATE_DEBUT": "2002-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006310899", "URL": "article/LEGI/ARTI/00/00/06/31/08/LEGIARTI000006310899.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0885AIXXXXXAH" } }, "LIENS": { "LIEN": [ { "#text": "CGI 793, 795 A, 885 P, 793-1, 885 Q, 789 A, 789 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code rural L416-1 à L416-6, L416-8, L416-9, L411-35", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000036962414", "@num": "1", "#text": "Décret du 28 juin 1930 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000481115", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1930-06-28" }, { "@id": "LEGIARTI000036962400", "@num": "4", "#text": "Décret du 28 juin 1930 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000481115", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1930-06-28" }, { "@id": "LEGIARTI000036962387", "@num": "6", "#text": "Décret du 28 juin 1930 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000481115", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1930-06-28" }, { "@id": "JORFTEXT000000313972", "#text": "Loi 62-933 1962-08-08", "@sens": "source", "@cidtexte": "JORFTEXT000000313972", "@numtexte": "62-933", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1962-08-08" }, { "@id": "JORFTEXT000000321398", "#text": "Loi 70-1299 1970-12-31", "@sens": "source", "@cidtexte": "JORFTEXT000000321398", "@numtexte": "70-1299", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@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": "LEGIARTI000006716519", "@num": "6", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 6 (V) JORF 22 septembre 2000 en vigueur le 1er janvier 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGITEXT000022242928", "#text": "Décret n°2010-523\n du 19 mai 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022242291", "@nortexte": "ECEL1004766D", "@numtexte": "2010-523", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-19" }, { "@id": "LEGIARTI000022242937", "@num": "2", "#text": "Décret n°2010-523\n du 19 mai 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022242291", "@nortexte": "ECEL1004766D", "@numtexte": "2010-523", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-19" }, { "@id": "LEGIARTI000026228315", "@num": "1", "#text": "Arrêté du 19 juillet 2012 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000026227617", "@nortexte": "AGRT1228319A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-07-19" }, { "@id": "LEGIARTI000026127668", "@num": "R141-27", "#text": "Code forestier (nouveau) - art. R141-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022243775", "@num": "299 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887006", "@num": "299 quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018618011", "@num": "299 sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018618023", "@num": "299 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810802", "@num": "L214-121", "#text": "Code monétaire et financier - art. L214-121 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027797870", "@num": "R214-164", "#text": "Code monétaire et financier - art. R214-164 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027797832", "@num": "R214-173", "#text": "Code monétaire et financier - art. R214-173 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162633", "@fin": "2018-01-01", "#text": "Section III : Biens exonérés", "@debut": "1988-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147067", "@fin": "2018-01-01", "#text": "Chapitre I bis : Impôt de solidarité sur la fortune", "@debut": "1988-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "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": "LEGIARTI000006310892", "@fin": "1983-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310893", "@fin": "1983-12-30", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310894", "@fin": "1987-01-01", "@num": "885 H", "@etat": "ABROGE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310895", "@fin": "1993-06-23", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310896", "@fin": "1996-05-12", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1993-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310897", "@fin": "2000-03-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310898", "@fin": "2002-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310899", "@fin": "2002-01-23", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310900", "@fin": "2003-12-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310901", "@fin": "2003-12-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310902", "@fin": "2005-12-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310903", "@fin": "2006-01-06", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310904", "@fin": "2008-04-03", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2006-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619203", "@fin": "2009-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000020019681", "@fin": "2008-12-31", "@num": "885 H", "@etat": "MODIFIE_MORT_NE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020051918", "@fin": "2010-05-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201740", "@fin": "2010-05-08", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022334971", "@fin": "2011-06-12", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024189037", "@fin": "2014-05-30", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042803", "@fin": "2015-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000030021585", "@fin": "2018-01-01", "@num": "885 H", "@etat": "ABROGE", "@debut": "2015-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les exonérations prévues en matière de droits de mutation par décès par les articles 789 A et 789 B, le 1 et les 3°, 4°, 5° et 6° du 2 de l'article 793 et par l'article 795 A ne sont pas applicables à l'impôt de solidarité sur la fortune. Il en est de même des règles d'évaluation propres aux droits de succession tenant au lieu de situation des immeubles et de l'absence de sanction pour défaut de déclaration pour le paiement de ces droits.
\n
Toutefois les dispositions du 3° du 1 du même article relatives aux parts d'intérêts détenues dans un groupement forestier sont applicables lorsque ces parts sont représentatives d'apports constitués par des biens mentionnés audit 3°.
\n
Les biens donnés à bail à long terme dans les conditions prévues aux articles L. 416-1 à L. 416-6, L. 416-8 et L. 416-9 du code rural, qui n'entrent pas dans le champ d'application de l'article 885 P, sont exonérés d'impôt de solidarité sur la fortune à concurrence des trois quarts lorsque la valeur totale des biens loués quel que soit le nombre de baux n'excède pas 76 000 euros et pour moitié au-delà de cette limite, sous réserve que la durée du bail soit au minimum de dix-huit ans et que les descendants du preneur ne soient pas contractuellement privés de la faculté de bénéficier des dispositions de l'article L. 411-35 du code rural.
\n
\n
Sous les conditions prévues au 4° du 1 de l'article 793, les parts de groupements fonciers agricoles et de groupements agricoles fonciers, soumis aux dispositions de la loi complémentaire à la loi d'orientation agricole n° 62-933 du 8 août 1962 et de la loi n° 70-1299 du 31 décembre 1970 relative aux groupements fonciers agricoles, qui n'entrent pas dans le champ d'application de l'article 885 Q sont, sous réserve que ces parts soient représentatives d'apports constitués par des immeubles ou des droits immobiliers à destination agricole et que les baux à long terme consentis par le groupement répondent aux conditions prévues au troisième alinéa, exonérées à concurrence des trois quarts, si la valeur totale des parts détenues n'excède pas 76 000 euros et pour moitié au-delà de cette limite.
\n
" } }, "LEGIARTI000006310900": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "885 H", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-12-31", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006310900", "URL": "article/LEGI/ARTI/00/00/06/31/09/LEGIARTI000006310900.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0885AIXXXXXAI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000036962414", "@num": "1", "#text": "Décret du 28 juin 1930 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000481115", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1930-06-28" }, { "@id": "LEGIARTI000036962400", "@num": "4", "#text": "Décret du 28 juin 1930 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000481115", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1930-06-28" }, { "@id": "LEGIARTI000036962387", "@num": "6", "#text": "Décret du 28 juin 1930 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000481115", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1930-06-28" }, { "@id": "JORFTEXT000000313972", "#text": "Loi 62-933 1962-08-08", "@sens": "source", "@cidtexte": "JORFTEXT000000313972", "@numtexte": "62-933", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1962-08-08" }, { "@id": "JORFTEXT000000321398", "#text": "Loi 70-1299 1970-12-31", "@sens": "source", "@cidtexte": "JORFTEXT000000321398", "@numtexte": "70-1299", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "LEGIARTI000006340762", "@num": "51", "#text": "Loi n°2002-92 du 22 janvier 2002 - art. 51 () JORF 23 janvier 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000409466", "@nortexte": "INTX0000188L", "@numtexte": "2002-92", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2002-01-22" }, { "@id": "LEGITEXT000022242928", "#text": "Décret n°2010-523\n du 19 mai 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022242291", "@nortexte": "ECEL1004766D", "@numtexte": "2010-523", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-19" }, { "@id": "LEGIARTI000022242937", "@num": "2", "#text": "Décret n°2010-523\n du 19 mai 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022242291", "@nortexte": "ECEL1004766D", "@numtexte": "2010-523", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-19" }, { "@id": "LEGIARTI000026228315", "@num": "1", "#text": "Arrêté du 19 juillet 2012 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000026227617", "@nortexte": "AGRT1228319A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-07-19" }, { "#text": "CGI 789 A, 789 B, 793, 795 A, 1135 bis, 885 P, 885 Q", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000026127668", "@num": "R141-27", "#text": "Code forestier (nouveau) - art. R141-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022243775", "@num": "299 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887006", "@num": "299 quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018618011", "@num": "299 sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018618023", "@num": "299 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810802", "@num": "L214-121", "#text": "Code monétaire et financier - art. L214-121 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027797870", "@num": "R214-164", "#text": "Code monétaire et financier - art. R214-164 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027797832", "@num": "R214-173", "#text": "Code monétaire et financier - art. R214-173 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural L416-1 à L416-6, L416-8, L416-9, L411-35", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2002-01-15 7S-1-02", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162633", "@fin": "2018-01-01", "#text": "Section III : Biens exonérés", "@debut": "1988-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147067", "@fin": "2018-01-01", "#text": "Chapitre I bis : Impôt de solidarité sur la fortune", "@debut": "1988-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "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": "LEGIARTI000006310892", "@fin": "1983-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310893", "@fin": "1983-12-30", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310894", "@fin": "1987-01-01", "@num": "885 H", "@etat": "ABROGE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310895", "@fin": "1993-06-23", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310896", "@fin": "1996-05-12", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1993-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310897", "@fin": "2000-03-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310898", "@fin": "2002-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310899", "@fin": "2002-01-23", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310900", "@fin": "2003-12-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310901", "@fin": "2003-12-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310902", "@fin": "2005-12-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310903", "@fin": "2006-01-06", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310904", "@fin": "2008-04-03", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2006-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619203", "@fin": "2009-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000020019681", "@fin": "2008-12-31", "@num": "885 H", "@etat": "MODIFIE_MORT_NE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020051918", "@fin": "2010-05-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201740", "@fin": "2010-05-08", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022334971", "@fin": "2011-06-12", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024189037", "@fin": "2014-05-30", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042803", "@fin": "2015-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000030021585", "@fin": "2018-01-01", "@num": "885 H", "@etat": "ABROGE", "@debut": "2015-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les exonérations prévues en matière de droits de mutation par décès par les articles 789 A et 789 B, le 1 et les 3°, 4°, 5° et 6° du 2 de l'article 793 et par les articles 795 A et 1135 bis ne sont pas applicables à l'impôt de solidarité sur la fortune.
\n
Toutefois les dispositions du 3° du 1 du même article relatives aux parts d'intérêts détenues dans un groupement forestier sont applicables lorsque ces parts sont représentatives d'apports constitués par des biens mentionnés audit 3°.
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Les biens donnés à bail à long terme dans les conditions prévues aux articles L. 416-1 à L. 416-6, L. 416-8 et L. 416-9 du code rural, qui n'entrent pas dans le champ d'application de l'article 885 P, sont exonérés d'impôt de solidarité sur la fortune à concurrence des trois quarts lorsque la valeur totale des biens loués quel que soit le nombre de baux n'excède pas 76 000 euros et pour moitié au-delà de cette limite, sous réserve que la durée du bail soit au minimum de dix-huit ans et que les descendants du preneur ne soient pas contractuellement privés de la faculté de bénéficier des dispositions de l'article L. 411-35 du code rural.
\n
\n
Sous les conditions prévues au 4° du 1 de l'article 793, les parts de groupements fonciers agricoles et de groupements agricoles fonciers, soumis aux dispositions de la loi complémentaire à la loi d'orientation agricole n° 62-933 du 8 août 1962 et de la loi n° 70-1299 du 31 décembre 1970 relative aux groupements fonciers agricoles, qui n'entrent pas dans le champ d'application de l'article 885 Q sont, sous réserve que ces parts soient représentatives d'apports constitués par des immeubles ou des droits immobiliers à destination agricole et que les baux à long terme consentis par le groupement répondent aux conditions prévues au troisième alinéa, exonérées à concurrence des trois quarts, si la valeur totale des parts détenues n'excède pas 76 000 euros et pour moitié au-delà de cette limite.
\n
" } }, "LEGIARTI000006310901": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "885 H", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-12-31", "DATE_DEBUT": "2003-08-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006310901", "URL": "article/LEGI/ARTI/00/00/06/31/09/LEGIARTI000006310901.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0885AIXXXXXAJ" } }, "LIENS": { "LIEN": [ { "#text": "CGI 787 B, 787 C, 793, 795 A, 1135 bis, 885 P, 885 Q", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code rural L416-1 à L416-6, L416-8, L416-9, L411-35", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000036962414", "@num": "1", "#text": "Décret du 28 juin 1930 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000481115", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1930-06-28" }, { "@id": "LEGIARTI000036962400", "@num": "4", "#text": "Décret du 28 juin 1930 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000481115", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1930-06-28" }, { "@id": "LEGIARTI000036962387", "@num": "6", "#text": "Décret du 28 juin 1930 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000481115", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1930-06-28" }, { "#text": "Edition du 31 août 2003", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2002-01-15 7S-1-02", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "JORFTEXT000000313972", "#text": "Loi 62-933 1962-08-08", "@sens": "source", "@cidtexte": "JORFTEXT000000313972", "@numtexte": "62-933", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1962-08-08" }, { "@id": "JORFTEXT000000321398", "#text": "Loi 70-1299 1970-12-31", "@sens": "source", "@cidtexte": "JORFTEXT000000321398", "@numtexte": "70-1299", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "LEGIARTI000006314722", "@num": "43", "#text": "Loi n°2003-721 du 1 août 2003 - art. 43 () JORF 5 août 2003 en vigueur le 1er janvier 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000414455", "@nortexte": "ECOX0200174L", "@numtexte": "2003-721", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGITEXT000022242928", "#text": "Décret n°2010-523\n du 19 mai 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022242291", "@nortexte": "ECEL1004766D", "@numtexte": "2010-523", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-19" }, { "@id": "LEGIARTI000022242937", "@num": "2", "#text": "Décret n°2010-523\n du 19 mai 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022242291", "@nortexte": "ECEL1004766D", "@numtexte": "2010-523", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-19" }, { "@id": "LEGIARTI000026228315", "@num": "1", "#text": "Arrêté du 19 juillet 2012 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000026227617", "@nortexte": "AGRT1228319A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-07-19" }, { "@id": "LEGIARTI000026127668", "@num": "R141-27", "#text": "Code forestier (nouveau) - art. R141-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022243775", "@num": "299 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887006", "@num": "299 quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018618011", "@num": "299 sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018618023", "@num": "299 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810802", "@num": "L214-121", "#text": "Code monétaire et financier - art. L214-121 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027797870", "@num": "R214-164", "#text": "Code monétaire et financier - art. R214-164 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027797832", "@num": "R214-173", "#text": "Code monétaire et financier - art. R214-173 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162633", "@fin": "2018-01-01", "#text": "Section III : Biens exonérés", "@debut": "1988-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147067", "@fin": "2018-01-01", "#text": "Chapitre I bis : Impôt de solidarité sur la fortune", "@debut": "1988-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. 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Les exonérations prévues en matière de droits de mutation par décès par les articles 787 B et 787 C, le 1 et les 3°, 4°, 5° et 6° du 2 de l'article 793 et par les articles 795 A et 1135 bis ne sont pas applicables à l'impôt de solidarité sur la fortune.
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Toutefois les dispositions du 3° du 1 du même article relatives aux parts d'intérêts détenues dans un groupement forestier sont applicables lorsque ces parts sont représentatives d'apports constitués par des biens mentionnés audit 3°.
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Les biens donnés à bail à long terme dans les conditions prévues aux articles L. 416-1 à L. 416-6, L. 416-8 et L. 416-9 du code rural, qui n'entrent pas dans le champ d'application de l'article 885 P, sont exonérés d'impôt de solidarité sur la fortune à concurrence des trois quarts lorsque la valeur totale des biens loués quel que soit le nombre de baux n'excède pas 76 000 euros et pour moitié au-delà de cette limite, sous réserve que la durée du bail soit au minimum de dix-huit ans et que les descendants du preneur ne soient pas contractuellement privés de la faculté de bénéficier des dispositions de l'article L. 411-35 du code rural.
\n
\n
Sous les conditions prévues au 4° du 1 de l'article 793, les parts de groupements fonciers agricoles et de groupements agricoles fonciers, soumis aux dispositions de la loi complémentaire à la loi d'orientation agricole n° 62-933 du 8 août 1962 et de la loi n° 70-1299 du 31 décembre 1970 relative aux groupements fonciers agricoles, qui n'entrent pas dans le champ d'application de l'article 885 Q sont, sous réserve que ces parts soient représentatives d'apports constitués par des immeubles ou des droits immobiliers à destination agricole et que les baux à long terme consentis par le groupement répondent aux conditions prévues au troisième alinéa, exonérées à concurrence des trois quarts, si la valeur totale des parts détenues n'excède pas 76 000 euros et pour moitié au-delà de cette limite.
\n
" } }, "LEGIARTI000006310902": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "885 H", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-31", "DATE_DEBUT": "2003-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006310902", "URL": "article/LEGI/ARTI/00/00/06/31/09/LEGIARTI000006310902.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0885AIXXXXXAK" } }, "LIENS": { "LIEN": [ { "#text": "CGI 787 B, 787 C, 793, 795 A, 1135 bis, 885 P, 885 Q", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code rural L416-1 à L416-6, L416-8, L416-9, L411-35", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000036962414", "@num": "1", "#text": "Décret du 28 juin 1930 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000481115", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1930-06-28" }, { "@id": "LEGIARTI000036962400", "@num": "4", "#text": "Décret du 28 juin 1930 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000481115", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1930-06-28" }, { "@id": "LEGIARTI000036962387", "@num": "6", "#text": "Décret du 28 juin 1930 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000481115", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1930-06-28" }, { "#text": "Instruction 2002-01-15 7S-1-02", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "JORFTEXT000000313972", "#text": "Loi 62-933 1962-08-08", "@sens": "source", "@cidtexte": "JORFTEXT000000313972", "@numtexte": "62-933", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1962-08-08" }, { "@id": "JORFTEXT000000321398", "#text": "Loi 70-1299 1970-12-31", "@sens": "source", "@cidtexte": "JORFTEXT000000321398", "@numtexte": "70-1299", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "LEGIARTI000006321754", "@num": "30", "#text": "Loi - art. 30 () JORF 31 décembre 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGITEXT000022242928", "#text": "Décret n°2010-523\n du 19 mai 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022242291", "@nortexte": "ECEL1004766D", "@numtexte": "2010-523", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-19" }, { "@id": "LEGIARTI000022242937", "@num": "2", "#text": "Décret n°2010-523\n du 19 mai 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022242291", "@nortexte": "ECEL1004766D", "@numtexte": "2010-523", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-19" }, { "@id": "LEGIARTI000026228315", "@num": "1", "#text": "Arrêté du 19 juillet 2012 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000026227617", "@nortexte": "AGRT1228319A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-07-19" }, { "#text": "Edition du 1er janvier 2004", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000026127668", "@num": "R141-27", "#text": "Code forestier (nouveau) - art. R141-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022243775", "@num": "299 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887006", "@num": "299 quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018618011", "@num": "299 sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018618023", "@num": "299 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810802", "@num": "L214-121", "#text": "Code monétaire et financier - art. L214-121 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027797870", "@num": "R214-164", "#text": "Code monétaire et financier - art. R214-164 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027797832", "@num": "R214-173", "#text": "Code monétaire et financier - art. R214-173 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162633", "@fin": "2018-01-01", "#text": "Section III : Biens exonérés", "@debut": "1988-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147067", "@fin": "2018-01-01", "#text": "Chapitre I bis : Impôt de solidarité sur la fortune", "@debut": "1988-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "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": "LEGIARTI000006310892", "@fin": "1983-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310893", "@fin": "1983-12-30", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310894", "@fin": "1987-01-01", "@num": "885 H", "@etat": "ABROGE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310895", "@fin": "1993-06-23", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310896", "@fin": "1996-05-12", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1993-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310897", "@fin": "2000-03-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310898", "@fin": "2002-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310899", "@fin": "2002-01-23", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310900", "@fin": "2003-12-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310901", "@fin": "2003-12-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310902", "@fin": "2005-12-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310903", "@fin": "2006-01-06", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310904", "@fin": "2008-04-03", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2006-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619203", "@fin": "2009-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000020019681", "@fin": "2008-12-31", "@num": "885 H", "@etat": "MODIFIE_MORT_NE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020051918", "@fin": "2010-05-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201740", "@fin": "2010-05-08", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022334971", "@fin": "2011-06-12", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024189037", "@fin": "2014-05-30", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042803", "@fin": "2015-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000030021585", "@fin": "2018-01-01", "@num": "885 H", "@etat": "ABROGE", "@debut": "2015-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les exonérations prévues en matière de droits de mutation par décès par les articles 787 B et 787 C, le 1 et les 3°, 4°, 5° et 6° du 2 de l'article 793 et par les articles 795 A et 1135 bis ne sont pas applicables à l'impôt de solidarité sur la fortune.
\n
Toutefois les dispositions du 3° du 1 du même article relatives aux parts d'intérêts détenues dans un groupement forestier sont applicables lorsque ces parts sont représentatives d'apports constitués par des biens mentionnés audit 3°.
\n
Les biens donnés à bail à long terme dans les conditions prévues aux articles L. 416-1 à L. 416-6, L. 416-8 et L. 416-9 du code rural, qui ne sont pas en totalité qualifiés de biens professionnels en application de l'article 885 P, sont exonérés d'impôt de solidarité sur la fortune à concurrence des trois quarts lorsque la valeur totale des biens loués quel que soit le nombre de baux n'excède pas 76 000 euros et pour moitié au-delà de cette limite, sous réserve que la durée du bail soit au minimum de dix-huit ans et que les descendants du preneur ne soient pas contractuellement privés de la faculté de bénéficier des dispositions de l'article L. 411-35 du code rural.
\n
\n
Sous les conditions prévues au 4° du 1 de l'article 793, les parts de groupements fonciers agricoles et de groupements agricoles fonciers, soumis aux dispositions de la loi complémentaire à la loi d'orientation agricole n° 62-933 du 8 août 1962 et de la loi n° 70-1299 du 31 décembre 1970 relative aux groupements fonciers agricoles, qui ne sont pas en totalité qualifiés de biens professionnels en application de l'article 885 Q sont, sous réserve que ces parts soient représentatives d'apports constitués par des immeubles ou des droits immobiliers à destination agricole et que les baux à long terme consentis par le groupement répondent aux conditions prévues au troisième alinéa, exonérées à concurrence des trois quarts, si la valeur totale des parts détenues n'excède pas 76 000 euros et pour moitié au-delà de cette limite.
\n
" } }, "LEGIARTI000006310903": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "885 H", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-06", "DATE_DEBUT": "2005-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006310903", "URL": "article/LEGI/ARTI/00/00/06/31/09/LEGIARTI000006310903.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0885AIXXXXXAL" } }, "LIENS": { "LIEN": [ { "#text": "CGI 787 B, 787 C, 793, 795 A, 1135 bis, 885 P, 885 Q", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code rural L416-1 à L416-6, L416-8, L416-9, L411-35", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000036962414", "@num": "1", "#text": "Décret du 28 juin 1930 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000481115", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1930-06-28" }, { "@id": "LEGIARTI000036962400", "@num": "4", "#text": "Décret du 28 juin 1930 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000481115", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1930-06-28" }, { "@id": "LEGIARTI000036962387", "@num": "6", "#text": "Décret du 28 juin 1930 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000481115", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1930-06-28" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000313972", "#text": "Loi 62-933 1962-08-08", "@sens": "source", "@cidtexte": "JORFTEXT000000313972", "@numtexte": "62-933", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1962-08-08" }, { "@id": "JORFTEXT000000321398", "#text": "Loi 70-1299 1970-12-31", "@sens": "source", "@cidtexte": "JORFTEXT000000321398", "@numtexte": "70-1299", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "LEGIARTI000006322668", "@num": "71", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 71 () JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGITEXT000022242928", "#text": "Décret n°2010-523\n du 19 mai 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022242291", "@nortexte": "ECEL1004766D", "@numtexte": "2010-523", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-19" }, { "@id": "LEGIARTI000022242937", "@num": "2", "#text": "Décret n°2010-523\n du 19 mai 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022242291", "@nortexte": "ECEL1004766D", "@numtexte": "2010-523", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-19" }, { "@id": "LEGIARTI000026228315", "@num": "1", "#text": "Arrêté du 19 juillet 2012 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000026227617", "@nortexte": "AGRT1228319A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-07-19" }, { "@id": "LEGIARTI000026127668", "@num": "R141-27", "#text": "Code forestier (nouveau) - art. R141-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022243775", "@num": "299 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887006", "@num": "299 quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018618011", "@num": "299 sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018618023", "@num": "299 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810802", "@num": "L214-121", "#text": "Code monétaire et financier - art. L214-121 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027797870", "@num": "R214-164", "#text": "Code monétaire et financier - art. R214-164 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027797832", "@num": "R214-173", "#text": "Code monétaire et financier - art. R214-173 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162633", "@fin": "2018-01-01", "#text": "Section III : Biens exonérés", "@debut": "1988-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147067", "@fin": "2018-01-01", "#text": "Chapitre I bis : Impôt de solidarité sur la fortune", "@debut": "1988-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "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": "LEGIARTI000006310892", "@fin": "1983-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310893", "@fin": "1983-12-30", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310894", "@fin": "1987-01-01", "@num": "885 H", "@etat": "ABROGE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310895", "@fin": "1993-06-23", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310896", "@fin": "1996-05-12", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1993-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310897", "@fin": "2000-03-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310898", "@fin": "2002-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310899", "@fin": "2002-01-23", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310900", "@fin": "2003-12-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310901", "@fin": "2003-12-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310902", "@fin": "2005-12-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310903", "@fin": "2006-01-06", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310904", "@fin": "2008-04-03", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2006-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619203", "@fin": "2009-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000020019681", "@fin": "2008-12-31", "@num": "885 H", "@etat": "MODIFIE_MORT_NE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020051918", "@fin": "2010-05-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201740", "@fin": "2010-05-08", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022334971", "@fin": "2011-06-12", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024189037", "@fin": "2014-05-30", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042803", "@fin": "2015-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000030021585", "@fin": "2018-01-01", "@num": "885 H", "@etat": "ABROGE", "@debut": "2015-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les exonérations prévues en matière de droits de mutation par décès par les articles 787 B et 787 C, le 1 et les 3°, 4°, 5°, 6° et 7° du 2 de l'article 793 et par les articles 795 A et 1135 bis ne sont pas applicables à l'impôt de solidarité sur la fortune.
\n
Toutefois les dispositions du 3° du 1 du même article relatives aux parts d'intérêts détenues dans un groupement forestier sont applicables lorsque ces parts sont représentatives d'apports constitués par des biens mentionnés audit 3°.
\n
Les biens donnés à bail à long terme dans les conditions prévues aux articles L. 416-1 à L. 416-6, L. 416-8 et L. 416-9 du code rural, qui ne sont pas en totalité qualifiés de biens professionnels en application de l'article 885 P, sont exonérés d'impôt de solidarité sur la fortune à concurrence des trois quarts lorsque la valeur totale des biens loués quel que soit le nombre de baux n'excède pas 76 000 euros et pour moitié au-delà de cette limite, sous réserve que la durée du bail soit au minimum de dix-huit ans et que les descendants du preneur ne soient pas contractuellement privés de la faculté de bénéficier des dispositions de l'article L. 411-35 du code rural.
\n
\n
Sous les conditions prévues au 4° du 1 de l'article 793, les parts de groupements fonciers agricoles et de groupements agricoles fonciers, soumis aux dispositions de la loi complémentaire à la loi d'orientation agricole n° 62-933 du 8 août 1962 et de la loi n° 70-1299 du 31 décembre 1970 relative aux groupements fonciers agricoles, qui ne sont pas en totalité qualifiés de biens professionnels en application de l'article 885 Q sont, sous réserve que ces parts soient représentatives d'apports constitués par des immeubles ou des droits immobiliers à destination agricole et que les baux à long terme consentis par le groupement répondent aux conditions prévues au troisième alinéa, exonérées à concurrence des trois quarts, si la valeur totale des parts détenues n'excède pas 76 000 euros et pour moitié au-delà de cette limite.
\n
" } }, "LEGIARTI000006310904": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "885 H", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-04-03", "DATE_DEBUT": "2006-01-06" } }, "META_COMMUN": { "ID": "LEGIARTI000006310904", "URL": "article/LEGI/ARTI/00/00/06/31/09/LEGIARTI000006310904.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0885AIXXXXXAM" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000036962414", "@num": "1", "#text": "Décret du 28 juin 1930 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000481115", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1930-06-28" }, { "@id": "LEGIARTI000036962400", "@num": "4", "#text": "Décret du 28 juin 1930 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000481115", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1930-06-28" }, { "@id": "LEGIARTI000036962387", "@num": "6", "#text": "Décret du 28 juin 1930 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000481115", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1930-06-28" }, { "@id": "LEGIARTI000006601215", "@num": "2", "#text": "Loi n°2006-11 du 5 janvier 2006 - art. 2 () JORF 6 janvier 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000264992", "@nortexte": "AGRX0500091L", "@numtexte": "2006-11", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-01-05" }, { "@id": "LEGITEXT000022242928", "#text": "Décret n°2010-523\n du 19 mai 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022242291", "@nortexte": "ECEL1004766D", "@numtexte": "2010-523", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-19" }, { "@id": "LEGIARTI000022242937", "@num": "2", "#text": "Décret n°2010-523\n du 19 mai 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022242291", "@nortexte": "ECEL1004766D", "@numtexte": "2010-523", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-19" }, { "@id": "LEGIARTI000026228315", "@num": "1", "#text": "Arrêté du 19 juillet 2012 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000026227617", "@nortexte": "AGRT1228319A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-07-19" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000026127668", "@num": "R141-27", "#text": "Code forestier (nouveau) - art. R141-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022243775", "@num": "299 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887006", "@num": "299 quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018618011", "@num": "299 sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018618023", "@num": "299 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810802", "@num": "L214-121", "#text": "Code monétaire et financier - art. L214-121 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027797870", "@num": "R214-164", "#text": "Code monétaire et financier - art. R214-164 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027797832", "@num": "R214-173", "#text": "Code monétaire et financier - art. R214-173 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162633", "@fin": "2018-01-01", "#text": "Section III : Biens exonérés", "@debut": "1988-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147067", "@fin": "2018-01-01", "#text": "Chapitre I bis : Impôt de solidarité sur la fortune", "@debut": "1988-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "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": "LEGIARTI000006310892", "@fin": "1983-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310893", "@fin": "1983-12-30", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310894", "@fin": "1987-01-01", "@num": "885 H", "@etat": "ABROGE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310895", "@fin": "1993-06-23", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310896", "@fin": "1996-05-12", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1993-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310897", "@fin": "2000-03-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310898", "@fin": "2002-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310899", "@fin": "2002-01-23", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310900", "@fin": "2003-12-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310901", "@fin": "2003-12-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310902", "@fin": "2005-12-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310903", "@fin": "2006-01-06", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310904", "@fin": "2008-04-03", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2006-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619203", "@fin": "2009-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000020019681", "@fin": "2008-12-31", "@num": "885 H", "@etat": "MODIFIE_MORT_NE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020051918", "@fin": "2010-05-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201740", "@fin": "2010-05-08", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022334971", "@fin": "2011-06-12", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024189037", "@fin": "2014-05-30", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042803", "@fin": "2015-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000030021585", "@fin": "2018-01-01", "@num": "885 H", "@etat": "ABROGE", "@debut": "2015-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les exonérations prévues en matière de droits de mutation par décès par les articles 787 B et 787 C, le 1 et les 3°, 4°, 5°, 6° et 7° du 2 de l'article 793 et par les articles 795 A et 1135 bis ne sont pas applicables à l'impôt de solidarité sur la fortune.
\n
Toutefois les dispositions du 3° du 1 du même article relatives aux parts d'intérêts détenues dans un groupement forestier sont applicables lorsque ces parts sont représentatives d'apports constitués par des biens mentionnés audit 3°.
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Les biens donnés à bail à long terme dans les conditions prévues aux articles L. 416-1 à L. 416-6, L. 416-8 et L. 416-9 du code rural et ceux donnés à bail cessible dans les conditions prévues par les articles L. 418-1 à L. 418-5 du même code, qui ne sont pas en totalité qualifiés de biens professionnels en application de l'article 885 P, sont exonérés d'impôt de solidarité sur la fortune à concurrence des trois quarts lorsque la valeur totale des biens loués quel que soit le nombre de baux n'excède pas 76 000 euros et pour moitié au-delà de cette limite, sous réserve que la durée du bail soit au minimum de dix-huit ans et que les descendants du preneur ne soient pas contractuellement privés de la faculté de bénéficier des dispositions de l'article L. 411-35 du code rural.
\n
\n
Sous les conditions prévues au 4° du 1 de l'article 793, les parts de groupements fonciers agricoles et de groupements agricoles fonciers, soumis aux dispositions de la loi complémentaire à la loi d'orientation agricole n° 62-933 du 8 août 1962 et de la loi n° 70-1299 du 31 décembre 1970 relative aux groupements fonciers agricoles, qui ne sont pas en totalité qualifiés de biens professionnels en application de l'article 885 Q sont, sous réserve que ces parts soient représentatives d'apports constitués par des immeubles ou des droits immobiliers à destination agricole et que les baux à long terme ou les baux cessibles consentis par le groupement répondent aux conditions prévues au troisième alinéa, exonérées à concurrence des trois quarts, si la valeur totale des parts détenues n'excède pas 76 000 euros et pour moitié au-delà de cette limite.
\n
" } }, "LEGIARTI000018559056": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "3", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000018559056", "URL": "article/LEGI/ARTI/00/00/18/55/90/LEGIARTI000018559056.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000018617859", "@num": "10 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 10 B (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018617838", "@num": "10 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 10 C (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018617945", "@num": "102", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 102 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297487", "@num": "2 duodecies A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 duodecies A (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018617819", "@num": "2 octodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 octodecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297502", "@num": "2 quaterdecies A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 quaterdecies A (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018617823", "@num": "2 septdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 septdecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297522", "@num": "2 sexdecies-0 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 sexdecies-0 A (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297526", "@num": "2 sexdecies-0 A bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 sexdecies-0 A bis (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018618008", "@num": "281 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 281 F (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018617997", "@num": "281 G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 281 G (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018617993", "@num": "281 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 281 H (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018617990", "@num": "281 I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 281 I (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018617987", "@num": "281 J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 281 J (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018618019", "@num": "299 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 299 quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018618015", "@num": "299 quinquies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 299 quinquies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018618011", "@num": "299 sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 299 sexies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018618023", "@num": "299 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 299 ter (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018618077", "@num": "321 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 321 H (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018618072", "@num": "344 undecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 344 undecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018618051", "@num": "344-0 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 344-0 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018617865", "@num": "38 septdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 septdecies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297738", "@num": "38 septdecies H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 septdecies H (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297748", "@num": "38 septdecies I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 septdecies I (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297739", "@num": "38 septdecies J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 septdecies J (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018617845", "@num": "38 sexdecies J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies J (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018618047", "@num": "381 KB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 381 KB (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018617900", "@num": "39", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 39 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018618038", "@num": "396", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 396 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018618035", "@num": "406 A 15", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 406 A 15 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018617892", "@num": "41-00 A bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41-00 A bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018618028", "@num": "415", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 415 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018617878", "@num": "46 AG duodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AG duodecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018617887", "@num": "46 AGF sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AGF sexies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018617882", "@num": "46 AGG", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AGG (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298129", "@num": "46 AM", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AM (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298131", "@num": "46 AN", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AN (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298132", "@num": "46 AO", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AO (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018617925", "@num": "46 AO bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AO bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298140", "@num": "46 AS", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AS (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298144", "@num": "46 AT", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AT (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018617983", "@num": "46 AZA ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AZA ter (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298226", "@num": "46 quater-0 RH", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 RH (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018617980", "@num": "46 quater-0 YZC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 YZC (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018617977", "@num": "46 quater-0 ZZ bis C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZZ bis C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018617973", "@num": "46 quindecies I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quindecies I (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018617968", "@num": "46 quindecies N", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quindecies N (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018617963", "@num": "46 quindecies S", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quindecies S (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018617959", "@num": "49 septies ZD", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies ZD (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018617955", "@num": "73 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 73 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018617950", "@num": "96 K", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 96 K (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000018557013", "@nor": "ECEL0804930D", "@num": "2008-294", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2008-294 du 1er avril 2008 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000018557013", "@c_titre_court": "Décret n°2008-294 du 1er avril 2008" }, { "@fin": "2999-01-01", "#text": "Décret n° 2008-294 du 1er avril 2008 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code", "@debut": "2008-04-03", "@id_txt": "LEGITEXT000018559048", "@c_titre_court": "Décret n°2008-294 du 1er avril 2008" } ], "@ministere": "Ministère de l'économie, de l'industrie et de l'emploi", "@date_publi": "2008-04-02", "@date_signature": "2008-04-01", "@num_parution_jo": "0078" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000018559056", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000018557499", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
A modifié les dispositions suivantes :

- CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3.
\nArt. 2 duodecies A, Art. 2 quaterdecies A, Art. 2 sexdecies-0 A, Art. 2 sexdecies-0 A bis, Art. 299 ter, Art. 299 quater, Art. 299 quinquies, Art. 299 sexies, Art. 46 AM, Art. 46 AN, Art. 46 AO, Art. 46 AZA ter, Art. 46 quater-0 YZC, Art. 46 quater-0 ZZ bis C, Art. 46 quindecies I, Art. 46 quindecies N, Art. 46 quindecies S, Art. 49 septies ZD, Art. 73 A, Art. 96 K, Art. 102, Art. 2 septdecies, Art. 2 octodecies, Art. 38 septdecies H, Art. 38 septdecies I, Art. 38 septdecies J, Art. 46 AS, Art. 46 AT, Art. 46 quater-0 RH, Art. 321 H, Art. 344 undecies, Art. 344-0 B, Art. 381 KB, Art. 396, Art. 406 A 15, Art. 415, Art. 38 septdecies, Art. 46 AO bis, Art. 281 F, Art. 281 G, Art. 281 H, Art. 281 I, Art. 281 J, Art. 10 A, Art. 10 C, Art. 10 B, Art. 38 sexdecies J, Art. 39, Art. 41-00 A bis, Art. 46 AGF sexies, Art. 46 AGG, Art. 46 AG duodecies\n
\n

\n
" } }, "LEGIARTI000018617993": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "281 H", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-05-07", "DATE_DEBUT": "2008-04-03" } }, "META_COMMUN": { "ID": "LEGIARTI000018617993", "URL": "article/LEGI/ARTI/00/00/18/61/79/LEGIARTI000018617993.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modification effectuée en conséquence des articles 2 et 3 du décret n° 2007-746 du 9 mai 2007.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006376341", "@num": "4", "#text": "Décret n°2003-82 du 29 janvier 2003 - art. 4", "@sens": "source", "@cidtexte": "JORFTEXT000000416589", "@nortexte": "AGRR0200694D", "@numtexte": "2003-82", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-01-29" }, { "@id": "LEGIARTI000018559056", "@num": "3", "#text": "Décret n°2008-294\n du 1er avril 2008 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000018557013", "@nortexte": "ECEL0804930D", "@numtexte": "2008-294", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-01" }, { "@id": "LEGIARTI000018618023", "@num": "299 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036960645", "@num": "313 BK", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 313 BK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310401", "@num": "793", "#text": "Code général des impôts, CGI. - art. 793", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191430", "@fin": "2999-01-01", "#text": "B : Régimes spéciaux et exonérations", "@debut": "1988-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179394", "@fin": "2999-01-01", "#text": "II : Mutations à titre gratuit", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162287", "@fin": "2999-01-01", "#text": "Section II : Les tarifs et leur application", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146848", "@fin": "2999-01-01", "#text": "Chapitre premier : Droits d'enregistrement et taxe de publicité foncière", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133756", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018617993", "@fin": "2012-05-07", "@num": "281 H", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025887020", "@fin": "2999-01-01", "@num": "281 H", "@etat": "VIGUEUR", "@debut": "2012-05-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "I.-Le certificat mentionné au a du 3° du 1, au a du 2° du 2 et au a du 7° du 2 de l'article 793 du code général des impôts est établi par le directeur départemental de l'agriculture et de la forêt après, en tant que de besoin, reconnaissance des biens concernés par l'autorité administrative chargée de l'application de la législation concernée.
\n
Il est adressé au demandeur, par courrier simple ou par tout moyen télématique homologué, dans les deux mois de la réception de la demande.
\n
Le certificat, qui comporte les coordonnées du demandeur et la liste des parcelles concernées par commune, avec l'indication de la surface concernée, peut être délivré en plusieurs exemplaires originaux lorsque la demande émane d'un groupement.
\n
II.-Le certificat mentionné au I est joint à l'acte de donation ou la déclaration de succession, lors du dépôt auprès du service des impôts.
\n
Il ne doit pas être établi depuis plus de six mois lors du dépôt de la déclaration de succession ou de l'enregistrement de l'acte de donation auprès du service des impôts. Pour les mutations à titre gratuit de parts de groupement ou de société, il ne doit pas être établi depuis plus de deux ans.
\n
En cas de modification substantielle dans la consistance des propriétés boisées du groupement ou de la société intervenant entre la date de délivrance du certificat et le dépôt de la déclaration de succession, une nouvelle demande de certificat doit être effectuée. Ne sont pas considérées comme substantielles au regard du présent II les modifications de consistance résultant des opérations prévues aux a, b et c de l'article 4 du décret n° 2003-82 du 29 janvier 2003, dès lors qu'elles portent sur une surface inférieure à 1 % détenue par le groupement ou la société et dans la limite maximale de 10 hectares par an. Dans ces cas, un plan situant les parcelles échangées ou aliénées et un descriptif précisant les références cadastrales est adressé à la direction départementale de l'agriculture et de la forêt, qui met à jour le certificat et l'adresse du demandeur.
\n
" } }, "LEGIARTI000018618008": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "281 F", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-05-07", "DATE_DEBUT": "2008-04-03" } }, "META_COMMUN": { "ID": "LEGIARTI000018618008", "URL": "article/LEGI/ARTI/00/00/18/61/80/LEGIARTI000018618008.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modification effectuée en conséquence de l'article 1er-I du décret n° 2007-746 du 9 mai 2007.
\n
\n

Modifications effectuées en conséquence de l'article 9 de la loi n° 81-1160 du 30 décembre 1981.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000036962414", "@num": "1", "#text": "Décret du 28 juin 1930 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000481115", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1930-06-28" }, { "@id": "LEGIARTI000036962400", "@num": "4", "#text": "Décret du 28 juin 1930 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000481115", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1930-06-28" }, { "@id": "LEGIARTI000036962387", "@num": "6", "#text": "Décret du 28 juin 1930 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000481115", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1930-06-28" }, { "@id": "JORFTEXT000000313972", "#text": "Loi n°62-933 du 8 août 1962", "@sens": "source", "@cidtexte": "JORFTEXT000000313972", "@numtexte": "62-933", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1962-08-08" }, { "@id": "JORFTEXT000000321398", "#text": "Loi n°70-1299 du 31 décembre 1970", "@sens": "source", "@cidtexte": "JORFTEXT000000321398", "@numtexte": "70-1299", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "LEGIARTI000018559051", "@num": "1", "#text": "Décret n°2008-294\n du 1er avril 2008 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000018557013", "@nortexte": "ECEL0804930D", "@numtexte": "2008-294", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-01" }, { "@id": "LEGITEXT000022242928", "#text": "Décret n°2010-523\n du 19 mai 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022242291", "@nortexte": "ECEL1004766D", "@numtexte": "2010-523", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-19" }, { "@id": "LEGIARTI000022242937", "@num": "2", "#text": "Décret n°2010-523\n du 19 mai 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022242291", "@nortexte": "ECEL1004766D", "@numtexte": "2010-523", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-19" }, { "@id": "LEGIARTI000026228315", "@num": "1", "#text": "Arrêté du 19 juillet 2012 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000026227617", "@nortexte": "AGRT1228319A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-07-19" }, { "@id": "LEGIARTI000026127668", "@num": "R141-27", "#text": "Code forestier (nouveau) - art. R141-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305952", "@num": "1135 bis", "#text": "Code général des impôts, CGI. - art. 1135 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305433", "@num": "787 B", "#text": "Code général des impôts, CGI. - art. 787 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310401", "@num": "793", "#text": "Code général des impôts, CGI. - art. 793", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305475", "@num": "795 A", "#text": "Code général des impôts, CGI. - art. 795 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310940", "@num": "885 Q", "#text": "Code général des impôts, CGI. - art. 885 Q", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022243775", "@num": "299 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887006", "@num": "299 quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018618011", "@num": "299 sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018618023", "@num": "299 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810802", "@num": "L214-121", "#text": "Code monétaire et financier - art. L214-121 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027797870", "@num": "R214-164", "#text": "Code monétaire et financier - art. R214-164 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027797832", "@num": "R214-173", "#text": "Code monétaire et financier - art. R214-173 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006583787", "@num": "L411-35", "#text": "Code rural - art. L411-35", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006583923", "@num": "L416-1", "#text": "Code rural - art. L416-1", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006583970", "@num": "L418-1", "#text": "Code rural - art. L418-1", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162633", "@fin": "2018-01-01", "#text": "Section III : Biens exonérés", "@debut": "1988-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147067", "@fin": "2018-01-01", "#text": "Chapitre I bis : Impôt de solidarité sur la fortune", "@debut": "1988-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "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": "LEGIARTI000006310892", "@fin": "1983-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310893", "@fin": "1983-12-30", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310894", "@fin": "1987-01-01", "@num": "885 H", "@etat": "ABROGE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310895", "@fin": "1993-06-23", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310896", "@fin": "1996-05-12", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1993-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310897", "@fin": "2000-03-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310898", "@fin": "2002-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310899", "@fin": "2002-01-23", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310900", "@fin": "2003-12-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310901", "@fin": "2003-12-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310902", "@fin": "2005-12-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310903", "@fin": "2006-01-06", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310904", "@fin": "2008-04-03", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2006-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619203", "@fin": "2009-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000020019681", "@fin": "2008-12-31", "@num": "885 H", "@etat": "MODIFIE_MORT_NE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020051918", "@fin": "2010-05-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201740", "@fin": "2010-05-08", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022334971", "@fin": "2011-06-12", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024189037", "@fin": "2014-05-30", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042803", "@fin": "2015-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000030021585", "@fin": "2018-01-01", "@num": "885 H", "@etat": "ABROGE", "@debut": "2015-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les exonérations prévues en matière de droits de mutation par décès par les articles 787 B et 787 C, le 1 et les 3°,4°,5°,6° et 7° du 2 de l'article 793 et par les articles 795 A et 1135 bis ne sont pas applicables à l'impôt de solidarité sur la fortune.

Toutefois les dispositions du 3° du 1 de l'article 793 relatives aux parts d'intérêts détenues dans un groupement forestier sont applicables lorsque ces parts sont représentatives d'apports constitués par des biens mentionnés audit 3°.

Les biens donnés à bail à long terme dans les conditions prévues aux articles L. 416-1 à L. 416-6, L. 416-8 et L. 416-9 du code rural et ceux donnés à bail cessible dans les conditions prévues par les articles L. 418-1 à L. 418-5 du même code, qui ne sont pas en totalité qualifiés de biens professionnels en application de l'article 885 P, sont exonérés d'impôt de solidarité sur la fortune à concurrence des trois quarts lorsque la valeur totale des biens loués quel que soit le nombre de baux n'excède pas 76 000 euros et pour moitié au-delà de cette limite, sous réserve que la durée du bail soit au minimum de dix-huit ans et que les descendants du preneur ne soient pas contractuellement privés de la faculté de bénéficier des dispositions de l'article L. 411-35 du code rural.

Sous les conditions prévues au 4° du 1 de l'article 793, les parts de groupements fonciers agricoles et de groupements agricoles fonciers, soumis aux dispositions de la loi complémentaire à la loi d'orientation agricole n° 62-933 du 8 août 1962 et de la loi n° 70-1299 du 31 décembre 1970 relative aux groupements fonciers agricoles, qui ne sont pas en totalité qualifiés de biens professionnels en application de l'article 885 Q sont, sous réserve que ces parts soient représentatives d'apports constitués par des immeubles ou des droits immobiliers à destination agricole et que les baux à long terme ou les baux cessibles consentis par le groupement répondent aux conditions prévues au troisième alinéa, exonérées à concurrence des trois quarts, si la valeur totale des parts détenues n'excède pas 76 000 euros et pour moitié au-delà de cette limite.

" } }, "LEGIARTI000020019681": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "885 H", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2008-12-31", "DATE_DEBUT": "2009-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020019681", "URL": "article/LEGI/ARTI/00/00/20/01/96/LEGIARTI000020019681.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000036962414", "@num": "1", "#text": "Décret du 28 juin 1930 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000481115", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1930-06-28" }, { "@id": "LEGIARTI000036962400", "@num": "4", "#text": "Décret du 28 juin 1930 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000481115", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1930-06-28" }, { "@id": "LEGIARTI000036962387", "@num": "6", "#text": "Décret du 28 juin 1930 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000481115", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1930-06-28" }, { "@id": "JORFTEXT000000313972", "#text": "Loi n°62-933 du 8 août 1962", "@sens": "source", "@cidtexte": "JORFTEXT000000313972", "@numtexte": "62-933", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1962-08-08" }, { "@id": "JORFTEXT000000321398", "#text": "Loi n°70-1299 du 31 décembre 1970", "@sens": "source", "@cidtexte": "JORFTEXT000000321398", "@numtexte": "70-1299", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "LEGIARTI000020000071", "@num": "39", "#text": "LOI n°2008-1425\n du 27 décembre 2008 - art. 39 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019995721", "@nortexte": "BCFX0821595L", "@numtexte": "2008-1425", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-12-27" }, { "@id": "LEGITEXT000022242928", "#text": "Décret n°2010-523\n du 19 mai 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022242291", "@nortexte": "ECEL1004766D", "@numtexte": "2010-523", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-19" }, { "@id": "LEGIARTI000022242937", "@num": "2", "#text": "Décret n°2010-523\n du 19 mai 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022242291", "@nortexte": "ECEL1004766D", "@numtexte": "2010-523", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-19" }, { "@id": "LEGIARTI000026228315", "@num": "1", "#text": "Arrêté du 19 juillet 2012 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000026227617", "@nortexte": "AGRT1228319A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-07-19" }, { "@id": "LEGIARTI000026127668", "@num": "R141-27", "#text": "Code forestier (nouveau) - art. R141-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305952", "@num": "1135 bis", "#text": "Code général des impôts, CGI. - art. 1135 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305433", "@num": "787 B", "#text": "Code général des impôts, CGI. - art. 787 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310401", "@num": "793", "#text": "Code général des impôts, CGI. - art. 793", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305475", "@num": "795 A", "#text": "Code général des impôts, CGI. - art. 795 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310940", "@num": "885 Q", "#text": "Code général des impôts, CGI. - art. 885 Q", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022243775", "@num": "299 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887006", "@num": "299 quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018618011", "@num": "299 sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018618023", "@num": "299 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810802", "@num": "L214-121", "#text": "Code monétaire et financier - art. L214-121 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027797870", "@num": "R214-164", "#text": "Code monétaire et financier - art. R214-164 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027797832", "@num": "R214-173", "#text": "Code monétaire et financier - art. R214-173 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006583787", "@num": "L411-35", "#text": "Code rural - art. L411-35", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006583923", "@num": "L416-1", "#text": "Code rural - art. L416-1", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006583970", "@num": "L418-1", "#text": "Code rural - art. L418-1", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162633", "@fin": "2018-01-01", "#text": "Section III : Biens exonérés", "@debut": "1988-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147067", "@fin": "2018-01-01", "#text": "Chapitre I bis : Impôt de solidarité sur la fortune", "@debut": "1988-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "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": "LEGIARTI000006310892", "@fin": "1983-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310893", "@fin": "1983-12-30", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310894", "@fin": "1987-01-01", "@num": "885 H", "@etat": "ABROGE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310895", "@fin": "1993-06-23", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310896", "@fin": "1996-05-12", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1993-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310897", "@fin": "2000-03-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310898", "@fin": "2002-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310899", "@fin": "2002-01-23", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310900", "@fin": "2003-12-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310901", "@fin": "2003-12-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310902", "@fin": "2005-12-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310903", "@fin": "2006-01-06", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310904", "@fin": "2008-04-03", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2006-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619203", "@fin": "2009-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000020019681", "@fin": "2008-12-31", "@num": "885 H", "@etat": "MODIFIE_MORT_NE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020051918", "@fin": "2010-05-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201740", "@fin": "2010-05-08", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022334971", "@fin": "2011-06-12", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024189037", "@fin": "2014-05-30", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042803", "@fin": "2015-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000030021585", "@fin": "2018-01-01", "@num": "885 H", "@etat": "ABROGE", "@debut": "2015-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les exonérations prévues en matière de droits de mutation par décès par les articles 787 B et 787 C, le 1 et les 3°, 4°, 5°, 6° et 7° du 2 de l'article 793 et par les articles 795 A et 1135 bis ne sont pas applicables à l'impôt de solidarité sur la fortune.

Les biens donnés à bail à long terme dans les conditions prévues aux articles L. 416-1 à L. 416-6, L. 416-8 et L. 416-9 du code rural et ceux donnés à bail cessible dans les conditions prévues par les articles L. 418-1 à L. 418-5 du même code, qui ne sont pas en totalité qualifiés de biens professionnels en application de l'article 885 P, sont exonérés d'impôt de solidarité sur la fortune à concurrence des trois quarts lorsque la valeur totale des biens loués quel que soit le nombre de baux n'excède pas 100 000 euros et pour moitié au-delà de cette limite, sous réserve que la durée du bail soit au minimum de dix-huit ans et que les descendants du preneur ne soient pas contractuellement privés de la faculté de bénéficier des dispositions de l'article L. 411-35 du code rural.

Sous les conditions prévues au 4° du 1 de l'article 793, les parts de groupements fonciers agricoles et de groupements agricoles fonciers, soumis aux dispositions de la loi complémentaire à la loi d'orientation agricole n° 62-933 du 8 août 1962 et de la loi n° 70-1299 du 31 décembre 1970 relative aux groupements fonciers agricoles, qui ne sont pas en totalité qualifiés de biens professionnels en application de l'article 885 Q sont, sous réserve que ces parts soient représentatives d'apports constitués par des immeubles ou des droits immobiliers à destination agricole et que les baux à long terme ou les baux cessibles consentis par le groupement répondent aux conditions prévues au troisième alinéa, exonérées à concurrence des trois quarts, si la valeur totale des parts détenues n'excède pas 100 000 euros et pour moitié au-delà de cette limite.

\n
\n
\n

Les montants mentionnés aux troisième et quatrième alinéas sont révisés chaque année dans la même proportion que la limite supérieure de la première tranche du barème de l'impôt sur le revenu et arrondi à l'euro le plus proche.

" } }, "LEGIARTI000020051918": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "885 H", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-01", "DATE_DEBUT": "2009-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020051918", "URL": "article/LEGI/ARTI/00/00/20/05/19/LEGIARTI000020051918.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000036962414", "@num": "1", "#text": "Décret du 28 juin 1930 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000481115", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1930-06-28" }, { "@id": "LEGIARTI000036962400", "@num": "4", "#text": "Décret du 28 juin 1930 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000481115", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1930-06-28" }, { "@id": "LEGIARTI000036962387", "@num": "6", "#text": "Décret du 28 juin 1930 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000481115", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1930-06-28" }, { "@id": "JORFTEXT000000313972", "#text": "Loi n°62-933 du 8 août 1962 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000313972", "@numtexte": "62-933", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1962-08-08" }, { "@id": "JORFTEXT000000321398", "#text": "Loi n°70-1299 du 31 décembre 1970 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000321398", "@numtexte": "70-1299", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "LEGIARTI000020042085", "@num": "41", "#text": "LOI n°2008-1443\n du 30 décembre 2008 - art. 41", "@sens": "cible", "@cidtexte": "JORFTEXT000020014790", "@nortexte": "BCFX0826279L", "@numtexte": "2008-1443", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-12-30" }, { "@id": "LEGITEXT000022242928", "#text": "Décret n°2010-523\n du 19 mai 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022242291", "@nortexte": "ECEL1004766D", "@numtexte": "2010-523", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-19" }, { "@id": "LEGIARTI000022242937", "@num": "2", "#text": "Décret n°2010-523\n du 19 mai 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022242291", "@nortexte": "ECEL1004766D", "@numtexte": "2010-523", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-19" }, { "@id": "LEGIARTI000026228315", "@num": "1", "#text": "Arrêté du 19 juillet 2012 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000026227617", "@nortexte": "AGRT1228319A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-07-19" }, { "@id": "LEGIARTI000006305952", "@num": "1135 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1135 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305433", "@num": "787 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 787 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305437", "@num": "787 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 787 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310401", "@num": "793", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 793 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305475", "@num": "795 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 795 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310933", "@num": "885 P", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 P (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310940", "@num": "885 Q", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 Q (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026127668", "@num": "R141-27", "#text": "Code forestier (nouveau) - art. R141-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022243775", "@num": "299 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887006", "@num": "299 quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018618011", "@num": "299 sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018618023", "@num": "299 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810802", "@num": "L214-121", "#text": "Code monétaire et financier - art. L214-121 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027797870", "@num": "R214-164", "#text": "Code monétaire et financier - art. R214-164 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027797832", "@num": "R214-173", "#text": "Code monétaire et financier - art. R214-173 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006583787", "@num": "L411-35", "#text": "Code rural - art. L411-35 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006583923", "@num": "L416-1", "#text": "Code rural - art. L416-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006583934", "@num": "L416-8", "#text": "Code rural - art. L416-8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006583935", "@num": "L416-9", "#text": "Code rural - art. L416-9 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006583970", "@num": "L418-1", "#text": "Code rural - art. L418-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162633", "@fin": "2018-01-01", "#text": "Section III : Biens exonérés", "@debut": "1988-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147067", "@fin": "2018-01-01", "#text": "Chapitre I bis : Impôt de solidarité sur la fortune", "@debut": "1988-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "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": "LEGIARTI000006310892", "@fin": "1983-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310893", "@fin": "1983-12-30", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310894", "@fin": "1987-01-01", "@num": "885 H", "@etat": "ABROGE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310895", "@fin": "1993-06-23", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310896", "@fin": "1996-05-12", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1993-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310897", "@fin": "2000-03-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310898", "@fin": "2002-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310899", "@fin": "2002-01-23", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310900", "@fin": "2003-12-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310901", "@fin": "2003-12-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310902", "@fin": "2005-12-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310903", "@fin": "2006-01-06", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310904", "@fin": "2008-04-03", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2006-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619203", "@fin": "2009-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000020019681", "@fin": "2008-12-31", "@num": "885 H", "@etat": "MODIFIE_MORT_NE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020051918", "@fin": "2010-05-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201740", "@fin": "2010-05-08", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022334971", "@fin": "2011-06-12", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024189037", "@fin": "2014-05-30", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042803", "@fin": "2015-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000030021585", "@fin": "2018-01-01", "@num": "885 H", "@etat": "ABROGE", "@debut": "2015-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les exonérations prévues en matière de droits de mutation par décès par les articles 787 B et 787 C, les 4° à 6° du 1 et les 3° à 7° du 2 de l'article 793 et les articles 795 A et 1135 bis ne sont pas applicables à l'impôt de solidarité sur la fortune.

Les parts de groupements forestiers sont exonérées à concurrence des trois quarts de la fraction de la valeur nette correspondant aux biens visés au 3° du 1 de l'article 793 et sous les mêmes conditions.

Les biens donnés à bail à long terme dans les conditions prévues aux articles L. 416-1 à L. 416-6, L. 416-8 et L. 416-9 du code rural et ceux donnés à bail cessible dans les conditions prévues par les articles L. 418-1 à L. 418-5 du même code, qui ne sont pas en totalité qualifiés de biens professionnels en application de l'article 885 P, sont exonérés d'impôt de solidarité sur la fortune à concurrence des trois quarts lorsque la valeur totale des biens loués quel que soit le nombre de baux n'excède pas 100 000 euros et pour moitié au-delà de cette limite, sous réserve que la durée du bail soit au minimum de dix-huit ans et que les descendants du preneur ne soient pas contractuellement privés de la faculté de bénéficier des dispositions de l'article L. 411-35 du code rural.

Sous les conditions prévues au 4° du 1 de l'article 793, les parts de groupements fonciers agricoles et de groupements agricoles fonciers, soumis aux dispositions de la loi complémentaire à la loi d'orientation agricole n° 62-933 du 8 août 1962 et de la loi n° 70-1299 du 31 décembre 1970 relative aux groupements fonciers agricoles, qui ne sont pas en totalité qualifiés de biens professionnels en application de l'article 885 Q sont, sous réserve que les baux à long terme ou les baux cessibles consentis par le groupement répondent aux conditions prévues au troisième alinéa, exonérées à concurrence des trois quarts, si la valeur totale des parts détenues n'excède pas 100 000 euros et pour moitié au-delà de cette limite.

" } }, "LEGIARTI000022201740": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "885 H", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-08", "DATE_DEBUT": "2010-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022201740", "URL": "article/LEGI/ARTI/00/00/22/20/17/LEGIARTI000022201740.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 39-I de la loi n° 2008-1425 du 27 décembre 2008 et de l'article 18-I [1°] de la loi n° 2009-1673 du 30 décembre 2009.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000036962414", "@num": "1", "#text": "Décret du 28 juin 1930 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000481115", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1930-06-28" }, { "@id": "LEGIARTI000036962400", "@num": "4", "#text": "Décret du 28 juin 1930 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000481115", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1930-06-28" }, { "@id": "LEGIARTI000036962387", "@num": "6", "#text": "Décret du 28 juin 1930 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000481115", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1930-06-28" }, { "@id": "JORFTEXT000000313972", "#text": "Loi n°62-933 du 8 août 1962", "@sens": "source", "@cidtexte": "JORFTEXT000000313972", "@numtexte": "62-933", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1962-08-08" }, { "@id": "JORFTEXT000000321398", "#text": "Loi n°70-1299 du 31 décembre 1970", "@sens": "source", "@cidtexte": "JORFTEXT000000321398", "@numtexte": "70-1299", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "LEGIARTI000022169561", "@num": "1", "#text": "Décret n°2010-421 du 27 avril 2010 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000022166146", "@nortexte": "ECEL1006799D", "@numtexte": "2010-421", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-27" }, { "@id": "LEGITEXT000022242928", "#text": "Décret n°2010-523\n du 19 mai 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022242291", "@nortexte": "ECEL1004766D", "@numtexte": "2010-523", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-19" }, { "@id": "LEGIARTI000022242937", "@num": "2", "#text": "Décret n°2010-523\n du 19 mai 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022242291", "@nortexte": "ECEL1004766D", "@numtexte": "2010-523", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-19" }, { "@id": "LEGIARTI000026228315", "@num": "1", "#text": "Arrêté du 19 juillet 2012 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000026227617", "@nortexte": "AGRT1228319A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-07-19" }, { "@id": "LEGIARTI000026127668", "@num": "R141-27", "#text": "Code forestier (nouveau) - art. R141-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305952", "@num": "1135 bis", "#text": "Code général des impôts, CGI. - art. 1135 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305433", "@num": "787 B", "#text": "Code général des impôts, CGI. - art. 787 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305437", "@num": "787 C", "#text": "Code général des impôts, CGI. - art. 787 C", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310401", "@num": "793", "#text": "Code général des impôts, CGI. - art. 793", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305475", "@num": "795 A", "#text": "Code général des impôts, CGI. - art. 795 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310933", "@num": "885 P", "#text": "Code général des impôts, CGI. - art. 885 P", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310940", "@num": "885 Q", "#text": "Code général des impôts, CGI. - art. 885 Q", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022243775", "@num": "299 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887006", "@num": "299 quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018618011", "@num": "299 sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018618023", "@num": "299 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810802", "@num": "L214-121", "#text": "Code monétaire et financier - art. L214-121 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027797870", "@num": "R214-164", "#text": "Code monétaire et financier - art. R214-164 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027797832", "@num": "R214-173", "#text": "Code monétaire et financier - art. R214-173 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006583787", "@num": "L411-35", "#text": "Code rural - art. L411-35", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006583923", "@num": "L416-1", "#text": "Code rural - art. L416-1", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006583934", "@num": "L416-8", "#text": "Code rural - art. L416-8", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006583935", "@num": "L416-9", "#text": "Code rural - art. L416-9", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006583970", "@num": "L418-1", "#text": "Code rural - art. L418-1", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162633", "@fin": "2018-01-01", "#text": "Section III : Biens exonérés", "@debut": "1988-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147067", "@fin": "2018-01-01", "#text": "Chapitre I bis : Impôt de solidarité sur la fortune", "@debut": "1988-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "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": "LEGIARTI000006310892", "@fin": "1983-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310893", "@fin": "1983-12-30", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310894", "@fin": "1987-01-01", "@num": "885 H", "@etat": "ABROGE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310895", "@fin": "1993-06-23", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310896", "@fin": "1996-05-12", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1993-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310897", "@fin": "2000-03-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310898", "@fin": "2002-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310899", "@fin": "2002-01-23", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310900", "@fin": "2003-12-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310901", "@fin": "2003-12-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310902", "@fin": "2005-12-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310903", "@fin": "2006-01-06", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310904", "@fin": "2008-04-03", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2006-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619203", "@fin": "2009-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000020019681", "@fin": "2008-12-31", "@num": "885 H", "@etat": "MODIFIE_MORT_NE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020051918", "@fin": "2010-05-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201740", "@fin": "2010-05-08", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022334971", "@fin": "2011-06-12", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024189037", "@fin": "2014-05-30", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042803", "@fin": "2015-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000030021585", "@fin": "2018-01-01", "@num": "885 H", "@etat": "ABROGE", "@debut": "2015-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les biens donnés à bail à long terme dans les conditions prévues aux articles L. 416-1 à L. 416-6, L. 416-8 et L. 416-9 du code rural et ceux donnés à bail cessible dans les conditions prévues par les articles L. 418-1 à L. 418-5 du même code, qui ne sont pas en totalité qualifiés de biens professionnels en application de l'article 885 P, sont exonérés d'impôt de solidarité sur la fortune à concurrence des trois quarts lorsque la valeur totale des biens loués quel que soit le nombre de baux n'excède pas 100 393 € et pour moitié au-delà de cette limite, sous réserve que la durée du bail soit au minimum de dix-huit ans et que les descendants du preneur ne soient pas contractuellement privés de la faculté de bénéficier des dispositions de l'article L. 411-35 du code rural.

Sous les conditions prévues au 4° du 1 de l'article 793, les parts de groupements fonciers agricoles et de groupements agricoles fonciers, soumis aux dispositions de la loi complémentaire à la loi d'orientation agricole n° 62-933 du 8 août 1962 et de la loi n° 70-1299 du 31 décembre 1970 relative aux groupements fonciers agricoles, qui ne sont pas en totalité qualifiés de biens professionnels en application de l'article 885 Q sont, sous réserve que les baux à long terme ou les baux cessibles consentis par le groupement répondent aux conditions prévues au troisième alinéa, exonérées à concurrence des trois quarts, si la valeur totale des parts détenues n'excède pas 100 393 € et pour moitié au-delà de cette limite.

" } }, "LEGIARTI000022334971": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "885 H", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-06-12", "DATE_DEBUT": "2010-05-08" } }, "META_COMMUN": { "ID": "LEGIARTI000022334971", "URL": "article/LEGI/ARTI/00/00/22/33/49/LEGIARTI000022334971.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 39-I de la loi n° 2008-1425 du 27 décembre 2008 et de l'article 18-I [1°] de la loi n° 2009-1673 du 30 décembre 2009.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000036962414", "@num": "1", "#text": "Décret du 28 juin 1930 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000481115", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1930-06-28" }, { "@id": "LEGIARTI000036962400", "@num": "4", "#text": "Décret du 28 juin 1930 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000481115", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1930-06-28" }, { "@id": "LEGIARTI000036962387", "@num": "6", "#text": "Décret du 28 juin 1930 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000481115", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1930-06-28" }, { "@id": "JORFTEXT000000313972", "#text": "Loi n°62-933 du 8 août 1962", "@sens": "source", "@cidtexte": "JORFTEXT000000313972", "@numtexte": "62-933", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1962-08-08" }, { "@id": "JORFTEXT000000321398", "#text": "Loi n°70-1299 du 31 décembre 1970", "@sens": "source", "@cidtexte": "JORFTEXT000000321398", "@numtexte": "70-1299", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "LEGIARTI000022195080", "@num": "1", "#text": "Ordonnance n°2010-462 du 6 mai 2010 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000022176680", "@nortexte": "AGRS1007353R", "@numtexte": "2010-462", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-05-06" }, { "@id": "LEGITEXT000022242928", "#text": "Décret n°2010-523\n du 19 mai 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022242291", "@nortexte": "ECEL1004766D", "@numtexte": "2010-523", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-19" }, { "@id": "LEGIARTI000022242937", "@num": "2", "#text": "Décret n°2010-523\n du 19 mai 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022242291", "@nortexte": "ECEL1004766D", "@numtexte": "2010-523", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-19" }, { "@id": "LEGIARTI000026228315", "@num": "1", "#text": "Arrêté du 19 juillet 2012 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000026227617", "@nortexte": "AGRT1228319A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-07-19" }, { "@id": "LEGIARTI000026127668", "@num": "R141-27", "#text": "Code forestier (nouveau) - art. R141-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305952", "@num": "1135 bis", "#text": "Code général des impôts, CGI. - art. 1135 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305433", "@num": "787 B", "#text": "Code général des impôts, CGI. - art. 787 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305437", "@num": "787 C", "#text": "Code général des impôts, CGI. - art. 787 C", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310401", "@num": "793", "#text": "Code général des impôts, CGI. - art. 793", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305475", "@num": "795 A", "#text": "Code général des impôts, CGI. - art. 795 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310933", "@num": "885 P", "#text": "Code général des impôts, CGI. - art. 885 P", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310940", "@num": "885 Q", "#text": "Code général des impôts, CGI. - art. 885 Q", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022243775", "@num": "299 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887006", "@num": "299 quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018618011", "@num": "299 sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018618023", "@num": "299 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810802", "@num": "L214-121", "#text": "Code monétaire et financier - art. L214-121 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027797870", "@num": "R214-164", "#text": "Code monétaire et financier - art. R214-164 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027797832", "@num": "R214-173", "#text": "Code monétaire et financier - art. R214-173 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006583787", "@num": "L411-35", "#text": "Code rural - art. L411-35", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006583923", "@num": "L416-1", "#text": "Code rural - art. L416-1", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006583934", "@num": "L416-8", "#text": "Code rural - art. L416-8", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006583935", "@num": "L416-9", "#text": "Code rural - art. L416-9", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006583970", "@num": "L418-1", "#text": "Code rural - art. L418-1", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162633", "@fin": "2018-01-01", "#text": "Section III : Biens exonérés", "@debut": "1988-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147067", "@fin": "2018-01-01", "#text": "Chapitre I bis : Impôt de solidarité sur la fortune", "@debut": "1988-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "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": "LEGIARTI000006310892", "@fin": "1983-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310893", "@fin": "1983-12-30", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310894", "@fin": "1987-01-01", "@num": "885 H", "@etat": "ABROGE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310895", "@fin": "1993-06-23", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310896", "@fin": "1996-05-12", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1993-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310897", "@fin": "2000-03-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310898", "@fin": "2002-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310899", "@fin": "2002-01-23", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310900", "@fin": "2003-12-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310901", "@fin": "2003-12-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310902", "@fin": "2005-12-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310903", "@fin": "2006-01-06", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310904", "@fin": "2008-04-03", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2006-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619203", "@fin": "2009-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000020019681", "@fin": "2008-12-31", "@num": "885 H", "@etat": "MODIFIE_MORT_NE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020051918", "@fin": "2010-05-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201740", "@fin": "2010-05-08", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022334971", "@fin": "2011-06-12", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024189037", "@fin": "2014-05-30", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042803", "@fin": "2015-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000030021585", "@fin": "2018-01-01", "@num": "885 H", "@etat": "ABROGE", "@debut": "2015-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les biens donnés à bail à long terme dans les conditions prévues aux articles L. 416-1 à L. 416-6, L. 416-8 et L. 416-9 du code rural et de la pêche maritime et ceux donnés à bail cessible dans les conditions prévues par les articles L. 418-1 à L. 418-5 du même code, qui ne sont pas en totalité qualifiés de biens professionnels en application de l'article 885 P, sont exonérés d'impôt de solidarité sur la fortune à concurrence des trois quarts lorsque la valeur totale des biens loués quel que soit le nombre de baux n'excède pas 100 393 € et pour moitié au-delà de cette limite, sous réserve que la durée du bail soit au minimum de dix-huit ans et que les descendants du preneur ne soient pas contractuellement privés de la faculté de bénéficier des dispositions de l'article L. 411-35 du code rural et de la pêche maritime.

Sous les conditions prévues au 4° du 1 de l'article 793, les parts de groupements fonciers agricoles et de groupements agricoles fonciers, soumis aux dispositions de la loi complémentaire à la loi d'orientation agricole n° 62-933 du 8 août 1962 et de la loi n° 70-1299 du 31 décembre 1970 relative aux groupements fonciers agricoles, qui ne sont pas en totalité qualifiés de biens professionnels en application de l'article 885 Q sont, sous réserve que les baux à long terme ou les baux cessibles consentis par le groupement répondent aux conditions prévues au troisième alinéa, exonérées à concurrence des trois quarts, si la valeur totale des parts détenues n'excède pas 100 393 € et pour moitié au-delà de cette limite.

" } }, "LEGIARTI000024189037": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "885 H", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-05-30", "DATE_DEBUT": "2011-06-12" } }, "META_COMMUN": { "ID": "LEGIARTI000024189037", "URL": "article/LEGI/ARTI/00/00/24/18/90/LEGIARTI000024189037.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 39-I de la loi n° 2008-1425 du 27 décembre 2008 et de l'article 2-I [1°] de la loi n° 2010-1657 du 29 décembre 2010.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000036962414", "@num": "1", "#text": "Décret du 28 juin 1930 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000481115", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1930-06-28" }, { "@id": "LEGIARTI000036962400", "@num": "4", "#text": "Décret du 28 juin 1930 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000481115", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1930-06-28" }, { "@id": "LEGIARTI000036962387", "@num": "6", "#text": "Décret du 28 juin 1930 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000481115", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1930-06-28" }, { "@id": "JORFTEXT000000313972", "#text": "Loi n°62-933 du 8 août 1962", "@sens": "source", "@cidtexte": "JORFTEXT000000313972", "@numtexte": "62-933", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1962-08-08" }, { "@id": "JORFTEXT000000321398", "#text": "Loi n°70-1299 du 31 décembre 1970", "@sens": "source", "@cidtexte": "JORFTEXT000000321398", "@numtexte": "70-1299", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "LEGITEXT000022242928", "#text": "Décret n°2010-523\n du 19 mai 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022242291", "@nortexte": "ECEL1004766D", "@numtexte": "2010-523", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-19" }, { "@id": "LEGIARTI000022242937", "@num": "2", "#text": "Décret n°2010-523\n du 19 mai 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022242291", "@nortexte": "ECEL1004766D", "@numtexte": "2010-523", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-19" }, { "@id": "LEGIARTI000024154164", "@num": "1", "#text": "Décret n°2011-645\n du 9 juin 2011 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000024152033", "@nortexte": "EFIE1112221D", "@numtexte": "2011-645", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2011-06-09" }, { "@id": "LEGIARTI000026228315", "@num": "1", "#text": "Arrêté du 19 juillet 2012 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000026227617", "@nortexte": "AGRT1228319A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-07-19" }, { "@id": "LEGIARTI000026127668", "@num": "R141-27", "#text": "Code forestier (nouveau) - art. R141-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305952", "@num": "1135 bis", "#text": "Code général des impôts, CGI. - art. 1135 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305433", "@num": "787 B", "#text": "Code général des impôts, CGI. - art. 787 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305437", "@num": "787 C", "#text": "Code général des impôts, CGI. - art. 787 C", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310401", "@num": "793", "#text": "Code général des impôts, CGI. - art. 793", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305475", "@num": "795 A", "#text": "Code général des impôts, CGI. - art. 795 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310933", "@num": "885 P", "#text": "Code général des impôts, CGI. - art. 885 P", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310940", "@num": "885 Q", "#text": "Code général des impôts, CGI. - art. 885 Q", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022243775", "@num": "299 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887006", "@num": "299 quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018618011", "@num": "299 sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018618023", "@num": "299 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810802", "@num": "L214-121", "#text": "Code monétaire et financier - art. L214-121 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027797870", "@num": "R214-164", "#text": "Code monétaire et financier - art. R214-164 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027797832", "@num": "R214-173", "#text": "Code monétaire et financier - art. R214-173 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006583787", "@num": "L411-35", "#text": "Code rural - art. L411-35", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006583923", "@num": "L416-1", "#text": "Code rural - art. L416-1", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006583934", "@num": "L416-8", "#text": "Code rural - art. L416-8", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006583935", "@num": "L416-9", "#text": "Code rural - art. L416-9", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006583970", "@num": "L418-1", "#text": "Code rural - art. L418-1", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162633", "@fin": "2018-01-01", "#text": "Section III : Biens exonérés", "@debut": "1988-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147067", "@fin": "2018-01-01", "#text": "Chapitre I bis : Impôt de solidarité sur la fortune", "@debut": "1988-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "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": "LEGIARTI000006310892", "@fin": "1983-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310893", "@fin": "1983-12-30", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310894", "@fin": "1987-01-01", "@num": "885 H", "@etat": "ABROGE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310895", "@fin": "1993-06-23", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310896", "@fin": "1996-05-12", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1993-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310897", "@fin": "2000-03-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310898", "@fin": "2002-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310899", "@fin": "2002-01-23", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310900", "@fin": "2003-12-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310901", "@fin": "2003-12-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310902", "@fin": "2005-12-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310903", "@fin": "2006-01-06", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310904", "@fin": "2008-04-03", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2006-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619203", "@fin": "2009-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000020019681", "@fin": "2008-12-31", "@num": "885 H", "@etat": "MODIFIE_MORT_NE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020051918", "@fin": "2010-05-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201740", "@fin": "2010-05-08", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022334971", "@fin": "2011-06-12", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024189037", "@fin": "2014-05-30", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042803", "@fin": "2015-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000030021585", "@fin": "2018-01-01", "@num": "885 H", "@etat": "ABROGE", "@debut": "2015-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les biens donnés à bail à long terme dans les conditions prévues aux articles L. 416-1 à L. 416-6, L. 416-8 et L. 416-9 du code rural et de la pêche maritime et ceux donnés à bail cessible dans les conditions prévues par les articles L. 418-1 à L. 418-5 du même code, qui ne sont pas en totalité qualifiés de biens professionnels en application de l'article 885 P, sont exonérés d'impôt de solidarité sur la fortune à concurrence des trois quarts lorsque la valeur totale des biens loués quel que soit le nombre de baux n'excède pas 101 897 € et pour moitié au-delà de cette limite, sous réserve que la durée du bail soit au minimum de dix-huit ans et que les descendants du preneur ne soient pas contractuellement privés de la faculté de bénéficier des dispositions de l'article L. 411-35 du code rural et de la pêche maritime.

Sous les conditions prévues au 4° du 1 de l'article 793, les parts de groupements fonciers agricoles et de groupements agricoles fonciers, soumis aux dispositions de la loi complémentaire à la loi d'orientation agricole n° 62-933 du 8 août 1962 et de la loi n° 70-1299 du 31 décembre 1970 relative aux groupements fonciers agricoles, qui ne sont pas en totalité qualifiés de biens professionnels en application de l'article 885 Q sont, sous réserve que les baux à long terme ou les baux cessibles consentis par le groupement répondent aux conditions prévues au troisième alinéa, exonérées à concurrence des trois quarts, si la valeur totale des parts détenues n'excède pas 101 897 € et pour moitié au-delà de cette limite.

" } }, "LEGIARTI000025887020": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "281 H", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2012-05-07" } }, "META_COMMUN": { "ID": "LEGIARTI000025887020", "URL": "article/LEGI/ARTI/00/00/25/88/70/LEGIARTI000025887020.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modification effectuée en conséquence des articles 20-I et II, 22 et 24 du décret n° 2009-1484 du 3 décembre 2009.

I. – Le certificat mentionné au a du 3° du 1, au a du 2° du 2 et au a du 7° du 2 de l'article 793 du code général des impôts est établi par le directeur départemental des territoires ou le directeur départemental des territoires et de la mer après, en tant que de besoin, reconnaissance des biens concernés par l'autorité administrative chargée de l'application de la législation concernée.

Il est adressé au demandeur, par courrier simple ou par tout moyen télématique homologué, dans les deux mois de la réception de la demande.

Le certificat, qui comporte les coordonnées du demandeur et la liste des parcelles concernées par commune, avec l'indication de la surface concernée, peut être délivré en plusieurs exemplaires originaux lorsque la demande émane d'un groupement.

II. – Le certificat mentionné au I est joint à l'acte de donation ou la déclaration de succession, lors du dépôt auprès du service des impôts.

Il ne doit pas être établi depuis plus de six mois lors du dépôt de la déclaration de succession ou de l'enregistrement de l'acte de donation auprès du service des impôts. Pour les mutations à titre gratuit de parts de groupement ou de société, il ne doit pas être établi depuis plus de deux ans.

En cas de modification substantielle dans la consistance des propriétés boisées du groupement ou de la société intervenant entre la date de délivrance du certificat et le dépôt de la déclaration de succession, une nouvelle demande de certificat doit être effectuée. Ne sont pas considérées comme substantielles au regard du présent II les modifications de consistance résultant des opérations prévues aux a, b et c de l'article 4 du décret n° 2003-82 du 29 janvier 2003, dès lors qu'elles portent sur une surface inférieure à 1 % détenue par le groupement ou la société et dans la limite maximale de 10 hectares par an. Dans ces cas, un plan situant les parcelles échangées ou aliénées et un descriptif précisant les références cadastrales est adressé à la direction départementale des territoires ou à la direction départementale des territoires et de la mer, qui met à jour le certificat et l'adresse du demandeur.

" } }, "LEGIARTI000025887034": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "281 F", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2012-05-07" } }, "META_COMMUN": { "ID": "LEGIARTI000025887034", "URL": "article/LEGI/ARTI/00/00/25/88/70/LEGIARTI000025887034.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modification effectuée en conséquence des articles 20-I, 22 et 24 du décret n° 2009-1484 du 3 décembre 2009.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025819148", "@num": "3", "#text": "Décret n°2012-653 du 4 mai 2012 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000025803650", "@nortexte": "EFIE1209360D", "@numtexte": "2012-653", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-05-04" }, { "@id": "LEGIARTI000018618023", "@num": "299 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036960645", "@num": "313 BK", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 313 BK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310401", "@num": "793", "#text": "Code général des impôts, CGI. - art. 793", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191430", "@fin": "2999-01-01", "#text": "B : Régimes spéciaux et exonérations", "@debut": "1988-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179394", "@fin": "2999-01-01", "#text": "II : Mutations à titre gratuit", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162287", "@fin": "2999-01-01", "#text": "Section II : Les tarifs et leur application", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146848", "@fin": "2999-01-01", "#text": "Chapitre premier : Droits d'enregistrement et taxe de publicité foncière", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133756", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018618008", "@fin": "2012-05-07", "@num": "281 F", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025887034", "@fin": "2999-01-01", "@num": "281 F", "@etat": "VIGUEUR", "@debut": "2012-05-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

En matière d'exonération partielle des droits de mutation à titre gratuit, prévue au b du 3° du 1 et au b du 2° du 2 de l'article 793 du code général des impôts, la demande de certificat est adressée :

1° Pour les sociétés, à la direction départementale des territoires ou à la direction départementale des territoires et de la mer du département où est située la plus grande surface des terrains, soit par le gérant du groupement forestier, soit par le représentant habilité de la société de gestion de la société d'épargne forestière ;

2° Dans les autres cas, à la direction départementale des territoires ou à la direction départementale des territoires et de la mer du ou des départements du lieu de situation des bois et forêts.

Lorsqu'une propriété est située sur deux ou plusieurs départements contigus, la demande portant sur l'ensemble des parcelles est adressée à la direction départementale des territoires ou à la direction départementale des territoires et de la mer où est située la plus grande surface des terrains.

La demande de certificat comporte l'identité et l'adresse du bénéficiaire de l'exonération mentionnée au premier alinéa ou du groupement forestier ou de la société d'épargne forestière lorsque cette exonération concerne des parts d'une de ces sociétés. Elle comporte également, avec l'indication de leurs contenances, des numéros des sections et lieux-dits, la liste des parcelles cadastrales concernées par l'exonération ou, lorsque cette dernière concerne des parts de groupement forestier ou de société d'épargne forestière, la liste des parcelles cadastrales susceptibles d'ouvrir droit à cette exonération, dont la société concernée est propriétaire.

La demande doit être accompagnée des documents suivants pour les propriétés concernées :

1° Un plan de situation des propriétés du demandeur ou du groupement forestier ou de la société d'épargne forestière, lorsque la demande concerne une mutation de parts de groupement forestier ou de société d'épargne forestière, extrait d'une carte de situation à l'échelle 1/25 000 ;

2° La ou les feuilles du plan cadastral comportant les limites et l'indication des références des parcelles cadastrales et un extrait daté et certifié de matrice cadastrale, contenant les parcelles désignées.

" } }, "LEGIARTI000029042803": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "885 H", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-01-01", "DATE_DEBUT": "2014-05-30" } }, "META_COMMUN": { "ID": "LEGIARTI000029042803", "URL": "article/LEGI/ARTI/00/00/29/04/28/LEGIARTI000029042803.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 39-I de la loi n° 2008-1425 du 27 décembre 2008 et de l'article 2-I [1°] de la loi n° 2013-1278 du 29 décembre 2013 de finances pour 2014.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000036962414", "@num": "1", "#text": "Décret du 28 juin 1930 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000481115", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1930-06-28" }, { "@id": "LEGIARTI000036962400", "@num": "4", "#text": "Décret du 28 juin 1930 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000481115", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1930-06-28" }, { "@id": "LEGIARTI000036962387", "@num": "6", "#text": "Décret du 28 juin 1930 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000481115", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1930-06-28" }, { "@id": "JORFTEXT000000313972", "#text": "Loi n°62-933 du 8 août 1962", "@sens": "source", "@cidtexte": "JORFTEXT000000313972", "@numtexte": "62-933", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1962-08-08" }, { "@id": "JORFTEXT000000321398", "#text": "Loi n°70-1299 du 31 décembre 1970", "@sens": "source", "@cidtexte": "JORFTEXT000000321398", "@numtexte": "70-1299", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "LEGITEXT000022242928", "#text": "Décret n°2010-523\n du 19 mai 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022242291", "@nortexte": "ECEL1004766D", "@numtexte": "2010-523", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-19" }, { "@id": "LEGIARTI000022242937", "@num": "2", "#text": "Décret n°2010-523\n du 19 mai 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022242291", "@nortexte": "ECEL1004766D", "@numtexte": "2010-523", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-19" }, { "@id": "LEGIARTI000026228315", "@num": "1", "#text": "Arrêté du 19 juillet 2012 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000026227617", "@nortexte": "AGRT1228319A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-07-19" }, { "@id": "LEGIARTI000029010362", "@num": "1", "#text": "Décret n°2014-549 du 26 mai 2014 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000029001181", "@nortexte": "FCPE1407468D", "@numtexte": "2014-549", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2014-05-26" }, { "@id": "LEGIARTI000026127668", "@num": "R141-27", "#text": "Code forestier (nouveau) - art. R141-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305952", "@num": "1135 bis", "#text": "Code général des impôts, CGI. - art. 1135 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305433", "@num": "787 B", "#text": "Code général des impôts, CGI. - art. 787 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305437", "@num": "787 C", "#text": "Code général des impôts, CGI. - art. 787 C", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310401", "@num": "793", "#text": "Code général des impôts, CGI. - art. 793", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305475", "@num": "795 A", "#text": "Code général des impôts, CGI. - art. 795 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310933", "@num": "885 P", "#text": "Code général des impôts, CGI. - art. 885 P", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310940", "@num": "885 Q", "#text": "Code général des impôts, CGI. - art. 885 Q", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022243775", "@num": "299 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887006", "@num": "299 quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018618011", "@num": "299 sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018618023", "@num": "299 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810802", "@num": "L214-121", "#text": "Code monétaire et financier - art. L214-121 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027797870", "@num": "R214-164", "#text": "Code monétaire et financier - art. R214-164 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027797832", "@num": "R214-173", "#text": "Code monétaire et financier - art. R214-173 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006583787", "@num": "L411-35", "#text": "Code rural - art. L411-35", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006583923", "@num": "L416-1", "#text": "Code rural - art. L416-1", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006583934", "@num": "L416-8", "#text": "Code rural - art. L416-8", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006583935", "@num": "L416-9", "#text": "Code rural - art. L416-9", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006583970", "@num": "L418-1", "#text": "Code rural - art. L418-1", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162633", "@fin": "2018-01-01", "#text": "Section III : Biens exonérés", "@debut": "1988-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147067", "@fin": "2018-01-01", "#text": "Chapitre I bis : Impôt de solidarité sur la fortune", "@debut": "1988-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "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": "LEGIARTI000006310892", "@fin": "1983-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310893", "@fin": "1983-12-30", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310894", "@fin": "1987-01-01", "@num": "885 H", "@etat": "ABROGE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310895", "@fin": "1993-06-23", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310896", "@fin": "1996-05-12", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1993-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310897", "@fin": "2000-03-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310898", "@fin": "2002-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310899", "@fin": "2002-01-23", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310900", "@fin": "2003-12-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310901", "@fin": "2003-12-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310902", "@fin": "2005-12-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310903", "@fin": "2006-01-06", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310904", "@fin": "2008-04-03", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2006-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619203", "@fin": "2009-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000020019681", "@fin": "2008-12-31", "@num": "885 H", "@etat": "MODIFIE_MORT_NE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020051918", "@fin": "2010-05-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201740", "@fin": "2010-05-08", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022334971", "@fin": "2011-06-12", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024189037", "@fin": "2014-05-30", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042803", "@fin": "2015-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000030021585", "@fin": "2018-01-01", "@num": "885 H", "@etat": "ABROGE", "@debut": "2015-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les biens donnés à bail à long terme dans les conditions prévues aux articles L. 416-1 à L. 416-6, L. 416-8 et L. 416-9 du code rural et de la pêche maritime et ceux donnés à bail cessible dans les conditions prévues par les articles L. 418-1 à L. 418-5 du même code, qui ne sont pas en totalité qualifiés de biens professionnels en application de l'article 885 P, sont exonérés d'impôt de solidarité sur la fortune à concurrence des trois quarts lorsque la valeur totale des biens loués quel que soit le nombre de baux n'excède pas 102 717 € et pour moitié au-delà de cette limite, sous réserve que la durée du bail soit au minimum de dix-huit ans et que les descendants du preneur ne soient pas contractuellement privés de la faculté de bénéficier des dispositions de l'article L. 411-35 du code rural et de la pêche maritime.

Sous les conditions prévues au 4° du 1 de l'article 793, les parts de groupements fonciers agricoles et de groupements agricoles fonciers, soumis aux dispositions de la loi complémentaire à la loi d'orientation agricole n° 62-933 du 8 août 1962 et de la loi n° 70-1299 du 31 décembre 1970 relative aux groupements fonciers agricoles, qui ne sont pas en totalité qualifiés de biens professionnels en application de l'article 885 Q sont, sous réserve que les baux à long terme ou les baux cessibles consentis par le groupement répondent aux conditions prévues au troisième alinéa, exonérées à concurrence des trois quarts, si la valeur totale des parts détenues n'excède pas 102 717 € et pour moitié au-delà de cette limite.

" } }, "LEGIARTI000030021585": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "885 H", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030021585", "URL": "article/LEGI/ARTI/00/00/30/02/15/LEGIARTI000030021585.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Aux termes du II de l'article 16 de la loi n° 2014-1654 du 29 décembre 2014, ces dispositions s'appliquent à l'impôt de solidarité sur la fortune dû à compter de l'année 2015.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000036962414", "@num": "1", "#text": "Décret du 28 juin 1930 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000481115", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1930-06-28" }, { "@id": "LEGIARTI000036962400", "@num": "4", "#text": "Décret du 28 juin 1930 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000481115", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1930-06-28" }, { "@id": "LEGIARTI000036962387", "@num": "6", "#text": "Décret du 28 juin 1930 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000481115", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1930-06-28" }, { "@id": "JORFTEXT000000313972", "#text": "Loi n°62-933 du 8 août 1962", "@sens": "source", "@cidtexte": "JORFTEXT000000313972", "@numtexte": "62-933", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1962-08-08" }, { "@id": "JORFTEXT000000321398", "#text": "Loi n°70-1299 du 31 décembre 1970", "@sens": "source", "@cidtexte": "JORFTEXT000000321398", "@numtexte": "70-1299", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "LEGITEXT000022242928", "#text": "Décret n°2010-523\n du 19 mai 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022242291", "@nortexte": "ECEL1004766D", "@numtexte": "2010-523", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-19" }, { "@id": "LEGIARTI000022242937", "@num": "2", "#text": "Décret n°2010-523\n du 19 mai 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022242291", "@nortexte": "ECEL1004766D", "@numtexte": "2010-523", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-19" }, { "@id": "LEGIARTI000026228315", "@num": "1", "#text": "Arrêté du 19 juillet 2012 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000026227617", "@nortexte": "AGRT1228319A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-07-19" }, { "@id": "LEGIARTI000029994831", "@num": "15", "#text": "LOI n°2014-1654 du 29 décembre 2014 - art. 15", "@sens": "cible", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000029994833", "@num": "16", "#text": "LOI n°2014-1654 du 29 décembre 2014 - art. 16", "@sens": "cible", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000036377428", "@num": "31", "#text": "LOI n°2017-1837 du 30 décembre 2017 - art. 31 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036339197", "@nortexte": "CPAX1723900L", "@numtexte": "2017-1837", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000026127668", "@num": "R141-27", "#text": "Code forestier (nouveau) - art. R141-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305952", "@num": "1135 bis", "#text": "Code général des impôts, CGI. - art. 1135 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305433", "@num": "787 B", "#text": "Code général des impôts, CGI. - art. 787 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305437", "@num": "787 C", "#text": "Code général des impôts, CGI. - art. 787 C", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310401", "@num": "793", "#text": "Code général des impôts, CGI. - art. 793", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305475", "@num": "795 A", "#text": "Code général des impôts, CGI. - art. 795 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310933", "@num": "885 P", "#text": "Code général des impôts, CGI. - art. 885 P", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310940", "@num": "885 Q", "#text": "Code général des impôts, CGI. - art. 885 Q", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022243775", "@num": "299 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887006", "@num": "299 quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018618011", "@num": "299 sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018618023", "@num": "299 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810802", "@num": "L214-121", "#text": "Code monétaire et financier - art. L214-121 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027797870", "@num": "R214-164", "#text": "Code monétaire et financier - art. R214-164 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027797832", "@num": "R214-173", "#text": "Code monétaire et financier - art. R214-173 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006583787", "@num": "L411-35", "#text": "Code rural - art. L411-35", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006583923", "@num": "L416-1", "#text": "Code rural - art. L416-1", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006583934", "@num": "L416-8", "#text": "Code rural - art. L416-8", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006583935", "@num": "L416-9", "#text": "Code rural - art. L416-9", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006583970", "@num": "L418-1", "#text": "Code rural - art. L418-1", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162633", "@fin": "2018-01-01", "#text": "Section III : Biens exonérés", "@debut": "1988-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147067", "@fin": "2018-01-01", "#text": "Chapitre I bis : Impôt de solidarité sur la fortune", "@debut": "1988-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "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": "LEGIARTI000006310892", "@fin": "1983-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310893", "@fin": "1983-12-30", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310894", "@fin": "1987-01-01", "@num": "885 H", "@etat": "ABROGE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310895", "@fin": "1993-06-23", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310896", "@fin": "1996-05-12", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1993-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310897", "@fin": "2000-03-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310898", "@fin": "2002-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310899", "@fin": "2002-01-23", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310900", "@fin": "2003-12-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310901", "@fin": "2003-12-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310902", "@fin": "2005-12-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310903", "@fin": "2006-01-06", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310904", "@fin": "2008-04-03", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2006-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619203", "@fin": "2009-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000020019681", "@fin": "2008-12-31", "@num": "885 H", "@etat": "MODIFIE_MORT_NE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020051918", "@fin": "2010-05-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201740", "@fin": "2010-05-08", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022334971", "@fin": "2011-06-12", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024189037", "@fin": "2014-05-30", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042803", "@fin": "2015-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000030021585", "@fin": "2018-01-01", "@num": "885 H", "@etat": "ABROGE", "@debut": "2015-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
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Les exonérations prévues en matière de droits de mutation par décès par les articles 787 B et 787 C, les 4° à 6° du 1 et les 3° à 8° du 2 de l'article 793 et les articles 795 A et 1135 bis ne sont pas applicables à l'impôt de solidarité sur la fortune.

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Les biens donnés à bail à long terme dans les conditions prévues aux articles L. 416-1 à L. 416-6, L. 416-8 et L. 416-9 du code rural et de la pêche maritime et ceux donnés à bail cessible dans les conditions prévues par les articles L. 418-1 à L. 418-5 du même code, qui ne sont pas en totalité qualifiés de biens professionnels en application de l'article 885 P, sont exonérés d'impôt de solidarité sur la fortune à concurrence des trois quarts lorsque la valeur totale des biens loués quel que soit le nombre de baux n'excède pas 101 897 € et pour moitié au-delà de cette limite, sous réserve que la durée du bail soit au minimum de dix-huit ans et que les descendants du preneur ne soient pas contractuellement privés de la faculté de bénéficier des dispositions de l'article L. 411-35 du code rural et de la pêche maritime.

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Sous les conditions prévues au 4° du 1 de l'article 793, les parts de groupements fonciers agricoles et de groupements agricoles fonciers, soumis aux dispositions de la loi complémentaire à la loi d'orientation agricole n° 62-933 du 8 août 1962 et de la loi n° 70-1299 du 31 décembre 1970 relative aux groupements fonciers agricoles, qui ne sont pas en totalité qualifiés de biens professionnels en application de l'article 885 Q sont, sous réserve que les baux à long terme ou les baux cessibles consentis par le groupement répondent aux conditions prévues au troisième alinéa, exonérées à concurrence des trois quarts, si la valeur totale des parts détenues n'excède pas 101 897 € et pour moitié au-delà de cette limite.

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" } }, "LEGIARTI000036959974": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036959974", "URL": "article/LEGI/ARTI/00/00/36/95/99/LEGIARTI000036959974.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000027799311", "@num": "299 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025886983", "@num": "299 decies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 decies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025886976", "@num": "299 duodecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 duodecies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019064831", "@num": "299 nonies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 nonies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032924249", "@num": "299 octies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 octies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032924229", "@num": "299 octies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 octies A (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022243775", "@num": "299 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 quater (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887006", "@num": "299 quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 quinquies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034597865", "@num": "299 septies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 septies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018618011", "@num": "299 sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 sexies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018618023", "@num": "299 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 ter (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025886980", "@num": "299 undecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 undecies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032923482", "@num": "299-0 septies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299-0 septies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036960645", "@num": "313 BK", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 313 BK (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036960648", "@num": "313 BL", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 313 BL (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036960654", "@num": "313 BM", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 313 BM (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036960659", "@num": "313 BN", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 313 BN (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036960662", "@num": "313 BN bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 313 BN bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036960667", "@num": "313 BO", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 313 BO (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036960670", "@num": "313 BP", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 313 BP (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036960674", "@num": "313 BQ", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 313 BQ (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036960679", "@num": "313 BQ bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 313 BQ bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036962250", "@num": "344 G septies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 G septies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036962235", "@num": "350 terdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 terdecies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036962230", "@num": "382 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 382 D (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037103288", "@num": "382 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 382 F (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000036958297", "@nor": "ECOE1808979D", "@num": "2018-404", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2018-404 du 29 mai 2018 relatif à la réduction d'impôt accordée au titre des dons effectués au profit de certains organismes d'intérêt général et à l'exonération des bois et forêts et des parts de groupements forestiers en matière d'impôt sur la fortune immobilière", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000036958297", "@c_titre_court": "Décret n°2018-404 du 29 mai 2018" }, { "@fin": "2999-01-01", "#text": "Décret n° 2018-404 du 29 mai 2018 relatif à la réduction d'impôt accordée au titre des dons effectués au profit de certains organismes d'intérêt général et à l'exonération des bois et forêts et des parts de groupements forestiers en matière d'impôt sur la fortune immobilière", "@debut": "2018-05-31", "@id_txt": "LEGITEXT000036959969", "@c_titre_court": "Décret n°2018-404 du 29 mai 2018" } ], "@ministere": "Ministère de l'économie et des finances", "@date_publi": "2018-05-30", "@date_signature": "2018-05-29", "@num_parution_jo": "0122" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000036959974", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000036958302", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A créé les dispositions suivantes :

-Code général des impôts, annexe 3, CGIAN3.
\nArt. 313 BK, Art. 313 BL, Art. 313 BM, Art. 313 BN, Art. 313 BN bis, Art. 313 BO, Art. 313 BP, Art. 313 BQ, Art. 313 BQ bis \n
\n

\n
\n
A abrogé les dispositions suivantes :

-Code général des impôts, annexe 3, CGIAN3.
\nArt. 299 bis, Art. 299 ter, Art. 299 quater, Art. 299 quinquies, Art. 299 sexies, Art. 299-0 septies, Art. 299 septies, Art. 299 octies, Art. 299 octies A, Art. 299 nonies, Art. 299 decies, Art. 299 undecies, Art. 299 duodecies \n
\n

\n
\n
A modifié les dispositions suivantes :

-Code général des impôts, annexe 3, CGIAN3.
\nArt. 344 G septies, Art. 350 terdecies, Art. 382 D, Art. 382 F\n
\n

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000018617993", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000018618023", "typelien": "CITATION" }, { "article_id": "LEGIARTI000024189037", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000018618023", "typelien": "CITATION" }, { "article_id": "LEGIARTI000025887020", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000018618023", "typelien": "CITATION" }, { "article_id": "LEGIARTI000025887034", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000018618023", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006310896", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000018618023", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006310897", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000018618023", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006310898", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000018618023", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006310899", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000018618023", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006310900", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000018618023", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006310901", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000018618023", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006310902", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000018618023", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006310903", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000018618023", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006310904", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000018618023", "typelien": "CITATION" }, { "article_id": "LEGIARTI000022334971", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000018618023", "typelien": "CITATION" }, { "article_id": "LEGIARTI000030021585", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000018618023", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006310895", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000018618023", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006310893", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000018618023", "typelien": "CITATION" }, { "article_id": "LEGIARTI000018618008", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000018618023", "typelien": "CITATION" }, { "article_id": "LEGIARTI000018559056", "cible": false, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000018618023", "typelien": "CREE" }, { "article_id": "LEGIARTI000006310894", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000018618023", "typelien": "CITATION" }, { "article_id": "LEGIARTI000020019681", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000018618023", "typelien": "CITATION" }, { "article_id": "LEGIARTI000036959974", "cible": false, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000018618023", "typelien": "ABROGE" }, { "article_id": "LEGIARTI000020051918", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000018618023", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006310892", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000018618023", "typelien": "CITATION" }, { "article_id": "LEGIARTI000029042803", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000018618023", "typelien": "CITATION" }, { "article_id": "LEGIARTI000022201740", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000018618023", "typelien": "CITATION" }, { "article_id": "LEGIARTI000018619203", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000018618023", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000018618023", "liens_entrants": true }

Article 299 ter AUTONOME ABROGE, en vigueur du 03/04/2008 au 31/05/2018 (Code général des impôts, annexe III)