{ "article": { "LEGIARTI000023358758": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L135 XA", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2011-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023358758", "URL": "article/LEGI/ARTI/00/00/23/35/87/LEGIARTI000023358758.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000023347491", "@num": "100", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 100", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000006304151", "@num": "242 sexies", "#text": "Code général des impôts, CGI. - art. 242 sexies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180058", "@fin": "2999-01-01", "#text": "II : Dérogations au profit de certaines administrations, autorités administratives, collectivités, services et organismes publics", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163100", "@fin": "2999-01-01", "#text": "Section II : Dérogations à la règle du secret professionnel", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147334", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000023358758", "@fin": "2999-01-01", "@num": "L135 XA", "@etat": "VIGUEUR", "@debut": "2011-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "L'administration fiscale transmet aux représentants de l'Etat dans les collectivités d'outre-mer et en Nouvelle-Calédonie les informations mentionnées à la première phrase du premier alinéa de l'article 242 sexies du code général des impôts." } }, "LEGIARTI000006304151": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "242 sexies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-05-29", "DATE_DEBUT": "2007-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006304151", "URL": "article/LEGI/ARTI/00/00/06/30/41/LEGIARTI000006304151.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0242AFXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 199 undecies A, 199 undecies B, 217 undecies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGITEXT000038626896", "#text": "Décret n°2019-583 du 13 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038617264", "@nortexte": "ECOE1902756D", "@numtexte": "2019-583", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-13" }, { "@id": "LEGIARTI000043982240", "@num": "1729 B", "#text": "Code général des impôts, CGI. - art. 1729 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028418247", "@num": "1740-0 A", "#text": "Code général des impôts, CGI. - art. 1740-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621131", "@num": "171 AX", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 171 AX (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045759855", "@num": "46 quaterdecies Y", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quaterdecies Y (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006323010", "@num": "100", "#text": "Loi n°2006-1771 du 30 décembre 2006 - art. 100 (V) JORF 31 décembre 2006 en vigueur le 1er janvier 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000023347491", "@num": "100", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 100", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000023358758", "@num": "L135 XA", "#text": "Livre des procédures fiscales - art. L135 XA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000021975368", "@fin": "2999-01-01", "#text": "XX ter : Déclaration des investissements réalisés outre-mer", "@debut": "2007-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304151", "@fin": "2009-05-29", "@num": "242 sexies", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020675636", "@fin": "2014-07-01", "@num": "242 sexies", "@etat": "MODIFIE", "@debut": "2009-05-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028418204", "@fin": "2018-12-31", "@num": "242 sexies", "@etat": "MODIFIE", "@debut": "2014-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037992251", "@fin": "2022-01-01", "@num": "242 sexies", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042912640", "@fin": "2999-01-01", "@num": "242 sexies", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les personnes morales qui réalisent, en vue de les donner en location, des investissements bénéficiant des dispositions prévues aux articles 199 undecies A, 199 undecies B ou 217 undecies déclarent à l'administration fiscale la nature, le lieu de situation, les modalités de financement et les conditions d'exploitation de ces investissements, l'identité du locataire et, dans les cas prévus par la loi, le montant de la fraction de l'aide fiscale rétrocédée à ce dernier.
\n
Ces informations sont transmises suivant des modalités fixées par décret en Conseil d'Etat, dans le même délai que celui prévu pour le dépôt de la déclaration de résultats de l'exercice au cours duquel les investissements mentionnés au premier alinéa sont réalisés, ou achevés lorsqu'il s'agit d'immeubles.
" } }, "LEGIARTI000020675636": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "242 sexies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-07-01", "DATE_DEBUT": "2009-05-29" } }, "META_COMMUN": { "ID": "LEGIARTI000020675636", "URL": "article/LEGI/ARTI/00/00/20/67/56/LEGIARTI000020675636.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020672267", "@num": "19", "#text": "LOI n°2009-594\n du 27 mai 2009 - art. 19", "@sens": "cible", "@cidtexte": "JORFTEXT000020671201", "@nortexte": "IOCX0810789L", "@numtexte": "2009-594", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-05-27" }, { "@id": "LEGIARTI000020672269", "@num": "20", "#text": "LOI n°2009-594\n du 27 mai 2009 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020671201", "@nortexte": "IOCX0810789L", "@numtexte": "2009-594", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-05-27" }, { "@id": "LEGIARTI000023347491", "@num": "100", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 100", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGITEXT000038626896", "#text": "Décret n°2019-583 du 13 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038617264", "@nortexte": "ECOE1902756D", "@numtexte": "2019-583", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-13" }, { "@id": "LEGIARTI000043982240", "@num": "1729 B", "#text": "Code général des impôts, CGI. - art. 1729 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028418247", "@num": "1740-0 A", "#text": "Code général des impôts, CGI. - art. 1740-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303266", "@num": "199 undecies A", "#text": "Code général des impôts, CGI. - art. 199 undecies A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303272", "@num": "199 undecies B", "#text": "Code général des impôts, CGI. - art. 199 undecies B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303277", "@num": "199 undecies C", "#text": "Code général des impôts, CGI. - art. 199 undecies C", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303516", "@num": "217 undecies", "#text": "Code général des impôts, CGI. - art. 217 undecies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621131", "@num": "171 AX", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 171 AX (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045759855", "@num": "46 quaterdecies Y", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quaterdecies Y (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023358758", "@num": "L135 XA", "#text": "Livre des procédures fiscales - art. L135 XA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000021975368", "@fin": "2999-01-01", "#text": "XX ter : Déclaration des investissements réalisés outre-mer", "@debut": "2007-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304151", "@fin": "2009-05-29", "@num": "242 sexies", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020675636", "@fin": "2014-07-01", "@num": "242 sexies", "@etat": "MODIFIE", "@debut": "2009-05-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028418204", "@fin": "2018-12-31", "@num": "242 sexies", "@etat": "MODIFIE", "@debut": "2014-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037992251", "@fin": "2022-01-01", "@num": "242 sexies", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042912640", "@fin": "2999-01-01", "@num": "242 sexies", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les personnes qui réalisent des investissements bénéficiant des dispositions prévues aux articles 199 undecies A, 199 undecies B, 199 undecies C ou 217 undecies déclarent à l'administration fiscale la nature, le lieu de situation, les modalités de financement et les conditions d'exploitation de ces investissements. Lorsque les investissements sont réalisés par des personnes morales en vue d'être donnés en location, la déclaration indique l'identité du locataire et, dans les cas prévus par la loi, le montant de la fraction de l'aide fiscale rétrocédée à ce dernier. La déclaration donne lieu à la délivrance d'un récépissé.

Ces informations sont transmises sur un support électronique dans le même délai que celui prévu pour le dépôt de la déclaration de résultats de l'exercice au cours duquel les investissements mentionnés au premier alinéa sont réalisés ou achevés lorsqu'il s'agit d'immeubles, suivant des modalités fixées par décret.

" } }, "LEGIARTI000023347491": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "100", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023347491", "URL": "article/LEGI/ARTI/00/00/23/34/74/LEGIARTI000023347491.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006304151", "@num": "242 sexies", "#text": "Code général des impôts, CGI. - art. 242 sexies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023358758", "@num": "L135 XA", "#text": "Livre des procédures fiscales - art. L135 XA (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000023660292", "@fin": "2999-01-01", "#text": "I. ― MESURES FISCALES ET BUDGÉTAIRES \r\nNON RATTACHÉES", "@debut": "2011-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023347056", "@fin": "2999-01-01", "#text": "TITRE IV : DISPOSITIONS PERMANENTES", "@debut": "2010-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023347058", "@fin": "2999-01-01", "#text": "SECONDE PARTIE MOYENS DES POLITIQUES PUBLIQUES ET DISPOSITIONS SPECIALES", "@debut": "2010-12-31" } ] }, "@cid": "JORFTEXT000023314376", "@nor": "BCRX1023155L", "@num": "2010-1657", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2010-1657 du 29 décembre 2010 de finances pour 2011 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000023314376", "@c_titre_court": "LOI n° 2010-1657 du 29 décembre 2010" }, { "@fin": "2999-01-01", "#text": "LOI n° 2010-1657 du 29 décembre 2010 de finances pour 2011 (1)", "@debut": "2010-12-31", "@id_txt": "LEGITEXT000023347050", "@c_titre_court": "LOI n° 2010-1657 du 29 décembre 2010" } ], "@date_publi": "2010-12-30", "@date_signature": "2010-12-29" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000023347491", "@fin": "2999-01-01", "@num": "100", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000023315118", "@fin": "2999-01-01", "@num": "100", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A créé les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L135 XA\n
\n

\n
" } }, "LEGIARTI000028418204": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "242 sexies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-12-31", "DATE_DEBUT": "2014-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028418204", "URL": "article/LEGI/ARTI/00/00/28/41/82/LEGIARTI000028418204.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 21 III de la loi n° 2013-1278 du 29 décembre 2013 de finances pour 2014, les dispositions de l'article 242 sexies, dans leur rédaction issue de la présente loi, sont applicables aux investissements réalisés à compter du 1er juillet 2014, sous réserve que la Commission européenne ait déclaré ses dispositions compatibles avec le droit de l'Union européenne.

Le III de l'article 21 de la loi n° 2013-1278 du 29 décembre 2013 a été modifié par l'article 67 de la loi n° 2014-1655 du 29 décembre 2014. Il en résulte que les dispositions de l'article 242 sexies, dans leur rédaction issue de la loi n° 2013-1278, sont applicables aux investissements réalisés à compter du 1er janvier 2015.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000023347491", "@num": "100", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 100", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000030062101", "@num": "21", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGITEXT000038626896", "#text": "Décret n°2019-583 du 13 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038617264", "@nortexte": "ECOE1902756D", "@numtexte": "2019-583", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-13" }, { "@id": "LEGIARTI000043982240", "@num": "1729 B", "#text": "Code général des impôts, CGI. - art. 1729 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028418247", "@num": "1740-0 A", "#text": "Code général des impôts, CGI. - art. 1740-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303266", "@num": "199 undecies A", "#text": "Code général des impôts, CGI. - art. 199 undecies A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303272", "@num": "199 undecies B", "#text": "Code général des impôts, CGI. - art. 199 undecies B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303277", "@num": "199 undecies C", "#text": "Code général des impôts, CGI. - art. 199 undecies C", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303516", "@num": "217 undecies", "#text": "Code général des impôts, CGI. - art. 217 undecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028404311", "@num": "244 quater W", "#text": "Code général des impôts, CGI. - art. 244 quater W (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028404313", "@num": "244 quater X", "#text": "Code général des impôts, CGI. - art. 244 quater X (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621131", "@num": "171 AX", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 171 AX (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045759855", "@num": "46 quaterdecies Y", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quaterdecies Y (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023358758", "@num": "L135 XA", "#text": "Livre des procédures fiscales - art. L135 XA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000021975368", "@fin": "2999-01-01", "#text": "XX ter : Déclaration des investissements réalisés outre-mer", "@debut": "2007-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304151", "@fin": "2009-05-29", "@num": "242 sexies", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020675636", "@fin": "2014-07-01", "@num": "242 sexies", "@etat": "MODIFIE", "@debut": "2009-05-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028418204", "@fin": "2018-12-31", "@num": "242 sexies", "@etat": "MODIFIE", "@debut": "2014-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037992251", "@fin": "2022-01-01", "@num": "242 sexies", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042912640", "@fin": "2999-01-01", "@num": "242 sexies", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les personnes qui réalisent des investissements bénéficiant des dispositions prévues aux articles 199 undecies A, 199 undecies B, 199 undecies C, 217 undecies, 244 quater W ou 244 quater X déclarent à l'administration fiscale la nature, le lieu de situation, les modalités de financement et les conditions d'exploitation de ces investissements. Lorsque les investissements sont réalisés par des personnes morales en vue d'être donnés en location, la déclaration indique l'identité du locataire et, dans les cas prévus par la loi, le montant de la fraction de l'aide fiscale rétrocédée à ce dernier. La déclaration donne lieu à la délivrance d'un récépissé.

\n
\n
\n

" } }, "LEGIARTI000037992251": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "242 sexies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2018-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000037992251", "URL": "article/LEGI/ARTI/00/00/37/99/22/LEGIARTI000037992251.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000023347491", "@num": "100", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 100", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000037935730", "@num": "140", "#text": "LOI n°2018-1317 du 28 décembre 2018 - art. 140", "@sens": "cible", "@cidtexte": "JORFTEXT000037882341", "@nortexte": "CPAX1823550L", "@numtexte": "2018-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-12-28" }, { "@id": "LEGITEXT000038626896", "#text": "Décret n°2019-583 du 13 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038617264", "@nortexte": "ECOE1902756D", "@numtexte": "2019-583", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-13" }, { "@id": "LEGIARTI000043982240", "@num": "1729 B", "#text": "Code général des impôts, CGI. - art. 1729 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992238", "@num": "1740-0 A", "#text": "Code général des impôts, CGI. - art. 1740-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303266", "@num": "199 undecies A", "#text": "Code général des impôts, CGI. - art. 199 undecies A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303272", "@num": "199 undecies B", "#text": "Code général des impôts, CGI. - art. 199 undecies B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303277", "@num": "199 undecies C", "#text": "Code général des impôts, CGI. - art. 199 undecies C", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303516", "@num": "217 undecies", "#text": "Code général des impôts, CGI. - art. 217 undecies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028404311", "@num": "244 quater W", "#text": "Code général des impôts, CGI. - art. 244 quater W", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028404313", "@num": "244 quater X", "#text": "Code général des impôts, CGI. - art. 244 quater X", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621131", "@num": "171 AX", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 171 AX (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045759855", "@num": "46 quaterdecies Y", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quaterdecies Y (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023358758", "@num": "L135 XA", "#text": "Livre des procédures fiscales - art. L135 XA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000021975368", "@fin": "2999-01-01", "#text": "XX ter : Déclaration des investissements réalisés outre-mer", "@debut": "2007-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304151", "@fin": "2009-05-29", "@num": "242 sexies", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020675636", "@fin": "2014-07-01", "@num": "242 sexies", "@etat": "MODIFIE", "@debut": "2009-05-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028418204", "@fin": "2018-12-31", "@num": "242 sexies", "@etat": "MODIFIE", "@debut": "2014-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037992251", "@fin": "2022-01-01", "@num": "242 sexies", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042912640", "@fin": "2999-01-01", "@num": "242 sexies", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les personnes qui réalisent des investissements bénéficiant des dispositions prévues aux articles 199 undecies A, 199 undecies B, 199 undecies C, 217 undecies, 217 duodecies, 244 quater W ou 244 quater X déclarent à l'administration fiscale la nature, le lieu de situation, les modalités de financement et les conditions d'exploitation de ces investissements. Lorsque les investissements sont réalisés par des personnes morales en vue d'être donnés en location, la déclaration indique l'identité du locataire et, dans les cas prévus par la loi, le montant de la fraction de l'aide fiscale rétrocédée à ce dernier. La déclaration donne lieu à la délivrance d'un récépissé.

" } }, "LEGIARTI000042912640": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "242 sexies", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000042912640", "URL": "article/LEGI/ARTI/00/00/42/91/26/LEGIARTI000042912640.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au IV, A de l'article 108 de la loi n° 2020-1721 du 29 décembre 2020, ces dispositions s'appliquent aux investissements réalisés à compter du 1er janvier 2022.

Conformément au IV, B de l'article 108 de la loi n° 2020-1721 du 29 décembre 2020 : Pour les investissements réalisés à Saint-Martin, les I à III entrent en vigueur à une date fixée par décret, qui ne peut être postérieure de plus de six mois à la date de réception par le Gouvernement de la réponse de la Commission européenne permettant de considérer le dispositif législatif lui ayant été notifié comme conforme au droit de l'Union européenne en matière d'aides d'Etat.

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Les personnes qui réalisent des investissements bénéficiant des dispositions prévues aux articles 199 undecies A, 199 undecies B, 199 undecies C, 217 undecies, 217 duodecies, 244 quater W , 244 quater X ou 244 quater Y déclarent à l'administration fiscale la nature, le lieu de situation, les modalités de financement et les conditions d'exploitation de ces investissements. Lorsque les investissements sont réalisés par des personnes morales en vue d'être donnés en location, la déclaration indique l'identité du locataire et, dans les cas prévus par la loi, le montant de la fraction de l'aide fiscale rétrocédée à ce dernier. La déclaration donne lieu à la délivrance d'un récépissé.

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Article L135 XA AUTONOME VIGUEUR, en vigueur depuis le 01/01/2011 (Livre des procédures fiscales)