{ "article": { "LEGIARTI000033760636": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "14", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033760636", "URL": "article/LEGI/ARTI/00/00/33/76/06/LEGIARTI000033760636.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000033805582", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805590", "@num": "64 bis", "#text": "Code général des impôts, CGI. - art. 64 bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000033867779", "@fin": "2999-01-01", "#text": "B. - Mesures fiscales", "@debut": "2017-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000033867774", "@fin": "2999-01-01", "#text": "I. - IMPÔTS ET RESSOURCES AUTORISÉS", "@debut": "2017-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000033760522", "@fin": "2999-01-01", "#text": "Titre Ier : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2017-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000033760528", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : CONDITIONS GÉNÉRALES DE L'ÉQUILIBRE FINANCIER", "@debut": "2017-01-01" } ] }, "@cid": "JORFTEXT000033734169", "@nor": "ECFX1623958L", "@num": "2016-1917", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2016-1917 du 29 décembre 2016 de finances pour 2017 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000033734169", "@c_titre_court": "LOI n° 2016-1917 du 29 décembre 2016" }, { "@fin": "2999-01-01", "#text": "LOI n° 2016-1917 du 29 décembre 2016 de finances pour 2017 (1)", "@debut": "2017-01-01", "@id_txt": "LEGITEXT000033760521", "@c_titre_court": "LOI n°2016-1917 du 29 décembre 2016" } ], "@date_publi": "2016-12-30", "@date_signature": "2016-12-29", "@num_parution_jo": "0303" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000033760636", "@fin": "2999-01-01", "@num": "14", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000033734192", "@fin": "2999-01-01", "@num": "14", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 199 quater B, Art. 64 bis\n
\n

\n
" } }, "LEGIARTI000033805582": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "199 quater B", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2025-02-16", "DATE_DEBUT": "2017-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033805582", "URL": "article/LEGI/ARTI/00/00/33/80/55/LEGIARTI000033805582.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020538177", "@num": "1", "#text": "LOI n°2009-431\n du 20 avril 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020537365", "@nortexte": "BCFX0904813L", "@numtexte": "2009-431", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-04-20" }, { "@id": "LEGIARTI000033760636", "@num": "14", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 14", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000051173017", "@num": "11", "#text": "LOI n°2025-127 du 14 février 2025 - art. 11", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000051173017", "@num": "11", "#text": "LOI n°2025-127 du 14 février 2025 - art. 11", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000020051523", "@num": "39", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302641", "@num": "102 ter", "#text": "Code général des impôts, CGI. - art. 102 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213330", "@num": "1727", "#text": "Code général des impôts, CGI. - art. 1727 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464400", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028416896", "@num": "197", "#text": "Code général des impôts, CGI. - art. 197 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046861251", "@num": "199 sexdecies", "#text": "Code général des impôts, CGI. - art. 199 sexdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860126", "@num": "200 duodecies", "#text": "Code général des impôts, CGI. - art. 200 duodecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030021319", "@num": "200 quater", "#text": "Code général des impôts, CGI. - art. 200 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641733", "@num": "200 quater A", "#text": "Code général des impôts, CGI. - art. 200 quater A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046861318", "@num": "200 quater B", "#text": "Code général des impôts, CGI. - art. 200 quater B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860102", "@num": "200 quaterdecies", "#text": "Code général des impôts, CGI. - art. 200 quaterdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042107", "@num": "200 sexies", "#text": "Code général des impôts, CGI. - art. 200 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025069201", "@num": "200 terdecies", "#text": "Code général des impôts, CGI. - art. 200 terdecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037990811", "@num": "200 undecies", "#text": "Code général des impôts, CGI. - art. 200 undecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844176", "@num": "200-0 A", "#text": "Code général des impôts, CGI. - art. 200-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051200465", "@num": "224", "#text": "Code général des impôts, CGI. - art. 224 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303813", "@num": "234 decies A", "#text": "Code général des impôts, CGI. - art. 234 decies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302438", "@num": "50-0", "#text": "Code général des impôts, CGI. - art. 50-0", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031763003", "@num": "64 bis", "#text": "Code général des impôts, CGI. - art. 64 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872511", "@num": "93", "#text": "Code général des impôts, CGI. - art. 93 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191935", "@fin": "2999-01-01", "#text": "2° : Réduction d'impôt accordée aux adhérents de centres de gestion ou d'associations agréés", "@debut": "1997-04-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308378", "@fin": "1986-12-31", "@num": "199 quater B", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308379", "@fin": "1987-12-31", "@num": "199 quater B", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308380", "@fin": "1994-09-02", "@num": "199 quater B", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308381", "@fin": "1997-04-11", "@num": "199 quater B", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308382", "@fin": "1999-03-31", "@num": "199 quater B", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308383", "@fin": "2002-01-01", "@num": "199 quater B", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308384", "@fin": "2002-03-31", "@num": "199 quater B", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308385", "@fin": "2016-01-01", "@num": "199 quater B", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031830144", "@fin": "2017-01-01", "@num": "199 quater B", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000033805582", "@fin": "2025-02-16", "@num": "199 quater B", "@etat": "ABROGE", "@debut": "2017-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les titulaires de revenus passibles de l'impôt sur le revenu dans la catégorie des bénéfices industriels et commerciaux, bénéfices agricoles ou bénéfices non commerciaux dont le chiffre d'affaires ou les recettes sont inférieurs aux limites des régimes définis aux articles 50-0,64 bis et 102 ter et qui ont opté pour un mode réel de détermination du résultat et adhéré à un centre de gestion ou à une association agréés bénéficient d'une réduction de la cotisation d'impôt sur le revenu égale aux deux tiers des dépenses exposées pour la tenue de la comptabilité et, éventuellement, pour l'adhésion à un centre de gestion ou à une association agréés. Cette réduction, plafonnée à 915 € par an, s'applique sur le montant de l'impôt sur le revenu calculé dans les conditions fixées par l'article 197 et dans la limite de ce montant. Les dispositions du 5 du I de l'article 197 sont applicables.

Cette réduction d'impôt est maintenue également pour la première année d'application de plein droit du régime réel normal ou simplifié d'imposition des bénéfices agricoles.

" } }, "LEGIARTI000033805590": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "64 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-01-01", "DATE_DEBUT": "2017-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033805590", "URL": "article/LEGI/ARTI/00/00/33/80/55/LEGIARTI000033805590.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000033228217", "@num": "1", "#text": "Décret n°2016-1356 du 11 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033227277", "@nortexte": "ECFE1602209D", "@numtexte": "2016-1356", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-11" }, { "@id": "LEGITEXT000033286969", "#text": "Décret n°2016-1415 du 20 octobre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033283955", "@nortexte": "ECFE1604891D", "@numtexte": "2016-1415", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-20" }, { "@id": "LEGIARTI000033782093", "@num": "101", "#text": "LOI n° 2016-1918 du 29 décembre 2016 - art. 101 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000033760636", "@num": "14", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 14", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGITEXT000034457290", "#text": "Décret n°2017-591 du 20 avril 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034454187", "@nortexte": "AGRS1636915D", "@numtexte": "2017-591", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-20" }, { "@id": "LEGIARTI000034457298", "@num": "2", "#text": "Décret n°2017-591 du 20 avril 2017 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034454187", "@nortexte": "AGRS1636915D", "@numtexte": "2017-591", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-20" }, { "@id": "LEGITEXT000035131120", "#text": "Décret n°2017-1141 du 5 juillet 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035130745", "@nortexte": "AGRS1704666D", "@numtexte": "2017-1141", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-07-05" }, { "@id": "LEGIARTI000035131125", "@num": "1", "#text": "Décret n°2017-1141 du 5 juillet 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000035130745", "@nortexte": "AGRS1704666D", "@numtexte": "2017-1141", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-07-05" }, { "@id": "LEGIARTI000038869256", "@num": "32 bis", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 32 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000039141139", "@num": "7", "#text": "Arrêté du 25 septembre 2019 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000039138583", "@nortexte": "ECOI1926180A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-09-25" }, { "@id": "LEGITEXT000039387237", "#text": "Décret n°2019-1182 du 14 novembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039384595", "@nortexte": "AGRS1923193D", "@numtexte": "2019-1182", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-11-14" }, { "@id": "LEGIARTI000039387250", "@num": "4", "#text": "Décret n°2019-1182 du 14 novembre 2019 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000039384595", "@nortexte": "AGRS1923193D", "@numtexte": "2019-1182", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-11-14" }, { "@id": "LEGIARTI000043050815", "#text": "Arrêté du 13 janvier 2021 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042963379", "@nortexte": "CCPE2035569A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-13" }, { "@id": "LEGIARTI000049896850", "@num": "5", "#text": "Décret n°2024-688 du 5 juillet 2024 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000049888566", "@nortexte": "ECOS2417705D", "@numtexte": "2024-688", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@id": "LEGIARTI000050846943", "@num": "32 bis", "#text": "Arrêté du 19 décembre 2024 - art. 32 bis", "@sens": "cible", "@cidtexte": "JORFTEXT000050797861", "@nortexte": "PRMX2433664A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-19" }, { "@id": "LEGIARTI000051258424", "@num": "R262-18", "#text": "Code de l'action sociale et des familles - art. R262-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041419180", "@num": "R822-5", "#text": "Code de la construction et de l'habitation. - art. R822-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038026994", "@num": "D131-6-2", "#text": "Code de la sécurité sociale. - art. D131-6-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036391680", "@num": "L133-6-8", "#text": "Code de la sécurité sociale. - art. 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I.-Sous réserve des articles 76 et 76 A, le bénéfice imposable des exploitants agricoles qui ne sont pas soumis au régime d'imposition défini à l'article 69 est déterminé en application du présent article.

Le bénéfice imposable, avant prise en compte des plus-values ou des moins-values provenant de la cession des biens affectés à l'exploitation, est égal à la moyenne des recettes hors taxes de l'année d'imposition et des deux années précédentes, diminuée d'un abattement de 87 %. Cet abattement ne peut être inférieur à 305 €. Les recettes à retenir s'entendent des sommes encaissées au cours de l'année civile dans le cadre de l'exploitation, augmentées de la valeur des produits prélevés dans l'exploitation et alloués soit au personnel salarié, soit au propriétaire du fonds en paiement du fermage, à l'exclusion de celles encaissées au titre des cessions portant sur les éléments de l'actif immobilisé, des remboursements de charges engagées dans le cadre de l'entraide agricole, des indemnités compensatoires de handicap naturel, des subventions et primes d'équipement et des redevances ayant leur origine dans le droit de propriété.

En cas de création d'activité, le montant des recettes à prendre en compte pour l'application du deuxième alinéa du présent article est égal, pour l'année de la création, aux recettes de ladite année et, pour l'année suivante, à la moyenne des recettes de l'année d'imposition et de l'année précédente.

Les plus-values ou les moins-values mentionnées au même deuxième alinéa sont déterminées et imposées dans les conditions du régime réel d'imposition. L'abattement mentionné audit deuxième alinéa est réputé tenir compte des amortissements pratiqués selon le mode linéaire.

II.-(abrogé).

III.-Les contribuables mentionnés au I du présent article portent directement sur la déclaration prévue à l'article 170 le montant des recettes de l'année d'imposition, des recettes des deux années précédentes et des plus-values ou moins-values réalisées ou subies au cours de l'année.

IV.-Les contribuables mentionnés au I du présent article tiennent et, sur demande du service des impôts, présentent un document donnant le détail journalier de leurs recettes professionnelles ainsi que les factures et toute autre pièce justificative de ces recettes.

V.-L'option prévue au a du II de l'article 69 est valable un an et reconduite tacitement chaque année pour un an. Les contribuables qui désirent renoncer à leur option pour un régime réel d'imposition notifient leur choix à l'administration avant le 1er février de l'année suivant la période pour laquelle l'option a été exercée ou reconduite tacitement.

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Article 14 ENTIEREMENT_MODIF (LOI n° 2016-1917 du 29 décembre 2016 de finances pour 2017 (1))