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Les dispositions des deuxième et troisième alinéas de l'article R. 131-8 du code de la sécurité sociale sont applicables à la détermination du bénéfice et de la valeur du patrimoine affecté mentionnés à l'article L. 731-14-1 du présent code.

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art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000683202", "@numtexte": "75-891", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-09-23" }, { "@id": "LEGIARTI000046813891", "@num": "3 bis", "#text": "Décret n°78-283 du 28 février 1978 - art. 3 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874155", "@numtexte": "78-283", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-02-28" }, { "@id": "LEGIARTI000046875038", "@num": "2", "#text": "Décret n°79-262 du 21 mars 1979 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000702512", "@numtexte": "79-262", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1979-03-21" }, { "@id": "LEGIARTI000038427708", "@num": "2", "#text": "Décret n°79-265 du 27 mars 1979 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000337677", "@numtexte": "79-265", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1979-03-27" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006314593", "@num": "33", "#text": "Loi n°94-126 du 11 février 1994 - art. 33 (V) JORF 13 février 1994 en vigueur le 1er janvier 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000165840", "@nortexte": "COMX9300154L", "@numtexte": "94-126", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-02-11" }, { "@id": "LEGIARTI000006789747", "@num": "24", "#text": "Arrêté du 19 janvier 1995 - art. 24 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGITEXT000005617797", "#text": "Décret n°95-158 du 15 février 1995", "@sens": "cible", "@cidtexte": "JORFTEXT000000551518", "@nortexte": "SPSS9500079D", "@numtexte": "95-158", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-02-15" }, { "@id": "LEGIARTI000051246747", "@num": "22", "#text": "Ordonnance n°96-1122 du 20 décembre 1996 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000368749", "@nortexte": "DOMX9600135R", "@numtexte": "96-1122", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-12-20" }, { "@id": "LEGIARTI000006758841", "@num": "9", "#text": "Loi n°2003-1199 du 18 décembre 2003 - 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"2018-12-23", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2018-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038039727", "@fin": "2020-01-01", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2018-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037948729", "@fin": "2022-05-15", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044978581", "@fin": "2023-12-28", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2022-05-15", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048683707", "@fin": "2999-01-01", "@num": "L131-6", "@etat": "VIGUEUR", "@debut": "2023-12-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les cotisations d'assurance maladie et maternité et d'allocations familiales des travailleurs non salariés non agricoles et les cotisations d'assurance vieillesse des professions artisanales, industrielles ou commerciales sont assises sur le revenu professionnel non salarié ou, le cas échéant, sur des revenus forfaitaires.
\n
Le revenu professionnel pris en compte est celui retenu pour le calcul de l'impôt sur le revenu avant déductions, abattements et exonérations mentionnés aux articles 44 quater, 44 sexies et 44 septies, au deuxième alinéa de l'article 154 bis, au 4 bis de l'article 158 et aux articles 238 bis HA et 238 bis HC du code général des impôts. Il n'est pas tenu compte des reports déficitaires, des amortissements réputés différés au sens du 2° du 1 de l'article 39 du code général des impôts et des plus-values et moins-values à long terme.
\n
Les cotisations sont calculées, chaque année, à titre provisionnel, en pourcentage du revenu professionnel de l'avant-dernière année ou des revenus forfaitaires. Elles font l'objet d'un ajustement provisionnel calculé en pourcentage du revenu professionnel de l'année précédente. Lorsque le revenu professionnel est définitivement connu, les cotisations font l'objet d'une régularisation.
\n
Par dérogation au précédent alinéa, la cotisation peut, à la demande de l'assuré, être calculée à titre provisionnel sur la base d'une assiette forfaitaire inférieure, dès lors que les éléments d'appréciation fournis par celui-ci sur l'importance de ses revenus professionnels, au cours de l'année au titre de laquelle la cotisation est due, établissent que ces revenus sont inférieurs à l'assiette retenue en application de cet alinéa.
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art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000675970", "@numtexte": "50-1318", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-10-21" }, { "@id": "LEGIARTI000026885098", "@num": "2", "#text": "Décret n°53-506 du 21 mai 1953 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000670150", "@numtexte": "53-506", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1953-05-21" }, { "@id": "LEGIARTI000026885102", "@num": "2", "#text": "Décret n°55-1390 du 18 octobre 1955 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676042", "@numtexte": "55-1390", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1955-10-18" }, { "@id": "LEGIARTI000026885114", "@num": "4", "#text": "Décret n°72-968 du 27 octobre 1972 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000304093", "@numtexte": "72-968", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-10-27" }, { "@id": "LEGIARTI000026885122", "@num": "6", "#text": "Décret n°75-891 du 23 septembre 1975 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000683202", "@numtexte": "75-891", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-09-23" }, { "@id": "LEGIARTI000046813891", "@num": "3 bis", "#text": "Décret n°78-283 du 28 février 1978 - art. 3 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874155", "@numtexte": "78-283", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-02-28" }, { "@id": "LEGIARTI000046875038", "@num": "2", "#text": "Décret n°79-262 du 21 mars 1979 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000702512", "@numtexte": "79-262", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1979-03-21" }, { "@id": "LEGIARTI000038427708", "@num": "2", "#text": "Décret n°79-265 du 27 mars 1979 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000337677", "@numtexte": "79-265", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1979-03-27" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006314583", "@num": "24", "#text": "Loi n°94-126 du 11 février 1994 - 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(V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023909782", "@nortexte": "ETSS1110749A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-04-13" }, { "@id": "LEGIARTI000025100598", "#text": "Arrêté du 19 décembre 2011 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025046872", "@nortexte": "ETSS1134494A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-19" }, { "@id": "LEGIARTI000025090370", "@num": "2", "#text": "Décret n°2011-2038 du 29 décembre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025055789", "@nortexte": "BCRS1135305D", "@numtexte": "2011-2038", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-29" }, { "@id": "LEGIARTI000027826982", "@num": "Annexe", "#text": "Arrêté du 30 juillet 2013 - art. 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"2009-05-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013718", "@fin": "2013-01-01", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2011-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026798345", "@fin": "2015-01-01", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029108935", "@fin": "2017-01-01", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033714230", "@fin": "2018-06-14", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037062238", "@fin": "2018-09-01", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2018-06-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037074499", "@fin": "2018-12-23", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2018-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038039727", "@fin": "2020-01-01", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2018-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037948729", "@fin": "2022-05-15", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044978581", "@fin": "2023-12-28", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2022-05-15", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048683707", "@fin": "2999-01-01", "@num": "L131-6", "@etat": "VIGUEUR", "@debut": "2023-12-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les cotisations d'assurance maladie et maternité et d'allocations familiales des travailleurs non salariés non agricoles et les cotisations d'assurance vieillesse des professions artisanales, industrielles ou commerciales sont assises sur le revenu professionnel non salarié ou, le cas échéant, sur des revenus forfaitaires.
\n
Le revenu professionnel pris en compte est celui retenu pour le calcul de l'impôt sur le revenu avant déductions, abattements et exonérations mentionnés aux articles 44 quater, 44 sexies et 44 septies, au sixième alinéa de l'article 62, au deuxième alinéa de l'article 154 bis du code général des impôts, à l'exception des cotisations versées aux régimes facultatifs institués dans les conditions fixées par l'article L. 635-1 du présent code par les assurés ayant adhéré auxdits régimes avant la date d'effet de l'article 24 de la loi n° 94-126 du 11 février 1994 relative à l'initiative et à l'entreprise individuelle, au 4 bis de l'article 158 et aux articles 238 bis HA et 238 bis HC du code général des impôts. Il n'est pas tenu compte des reports déficitaires, des amortissements réputés différés au sens du 2° du 1 de l'article 39 du code général des impôts et des plus-values et moins-values à long terme.
\n
Les cotisations sont calculées, chaque année, à titre provisionnel, en pourcentage du revenu professionnel de l'avant-dernière année ou des revenus forfaitaires. Elles font l'objet d'un ajustement provisionnel calculé en pourcentage du revenu professionnel de l'année précédente. Lorsque le revenu professionnel est définitivement connu, les cotisations font l'objet d'une régularisation.
\n
Par dérogation au précédent alinéa, la cotisation peut, à la demande de l'assuré, être calculée à titre provisionnel sur la base d'une assiette forfaitaire inférieure, dès lors que les éléments d'appréciation fournis par celui-ci sur l'importance de ses revenus professionnels, au cours de l'année au titre de laquelle la cotisation est due, établissent que ces revenus sont inférieurs à l'assiette retenue en application de cet alinéa.
" } }, "LEGIARTI000006740113": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L131-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1998-12-27", "DATE_DEBUT": "1996-11-15" } }, "META_COMMUN": { "ID": "LEGIARTI000006740113", "URL": "article/LEGI/ARTI/00/00/06/74/01/LEGIARTI000006740113.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X131L06AXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000050865167", "@num": "2", "#text": "Décret n°49-579 du 22 avril 1949 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000300433", "@numtexte": "49-579", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1949-04-22" }, { "@id": "LEGIARTI000038358500", "@num": "2", "#text": "Décret n°49-580 du 22 avril 1949 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000483996", "@numtexte": "49-580", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1949-04-22" }, { "@id": "LEGIARTI000044223137", "@num": "2", "#text": "Décret n°50-1318 du 21 octobre 1950 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000675970", "@numtexte": "50-1318", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-10-21" }, { "@id": "LEGIARTI000026885098", "@num": "2", "#text": "Décret n°53-506 du 21 mai 1953 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000670150", "@numtexte": "53-506", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1953-05-21" }, { "@id": "LEGIARTI000026885102", "@num": "2", "#text": "Décret n°55-1390 du 18 octobre 1955 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676042", "@numtexte": "55-1390", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1955-10-18" }, { "@id": "LEGIARTI000026885114", "@num": "4", "#text": "Décret n°72-968 du 27 octobre 1972 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000304093", "@numtexte": "72-968", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-10-27" }, { "@id": "LEGIARTI000026885122", "@num": "6", "#text": "Décret n°75-891 du 23 septembre 1975 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000683202", "@numtexte": "75-891", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-09-23" }, { "@id": "LEGIARTI000046813891", "@num": "3 bis", "#text": "Décret n°78-283 du 28 février 1978 - art. 3 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874155", "@numtexte": "78-283", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-02-28" }, { "@id": "LEGIARTI000046875038", "@num": "2", "#text": "Décret n°79-262 du 21 mars 1979 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000702512", "@numtexte": "79-262", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1979-03-21" }, { "@id": "LEGIARTI000038427708", "@num": "2", "#text": "Décret n°79-265 du 27 mars 1979 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000337677", "@numtexte": "79-265", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1979-03-27" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006314583", "@num": "24", "#text": "Loi n°94-126 du 11 février 1994 - art. 24 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000165840", "@nortexte": "COMX9300154L", "@numtexte": "94-126", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-02-11" }, { "@id": "LEGIARTI000006789747", "@num": "24", "#text": "Arrêté du 19 janvier 1995 - art. 24 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGITEXT000005617797", "#text": "Décret n°95-158 du 15 février 1995", "@sens": "cible", "@cidtexte": "JORFTEXT000000551518", "@nortexte": "SPSS9500079D", "@numtexte": "95-158", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-02-15" }, { "@id": "LEGIARTI000006340228", "@num": "9", "#text": "Loi n°96-987 du 14 novembre 1996 - art. 9 () JORF 15 novembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000196404", "@nortexte": "AVIX9600044L", "@numtexte": "96-987", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-11-14" }, { "@id": "LEGIARTI000051246747", "@num": "22", "#text": "Ordonnance n°96-1122 du 20 décembre 1996 - 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(V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023909782", "@nortexte": "ETSS1110749A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-04-13" }, { "@id": "LEGIARTI000025100598", "#text": "Arrêté du 19 décembre 2011 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025046872", "@nortexte": "ETSS1134494A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-19" }, { "@id": "LEGIARTI000025090370", "@num": "2", "#text": "Décret n°2011-2038 du 29 décembre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025055789", "@nortexte": "BCRS1135305D", "@numtexte": "2011-2038", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-29" }, { "@id": "LEGIARTI000027826982", "@num": "Annexe", "#text": "Arrêté du 30 juillet 2013 - art. 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Les cotisations d'assurance maladie et maternité et d'allocations familiales des travailleurs non salariés non agricoles et les cotisations d'assurance vieillesse des professions artisanales, industrielles ou commerciales sont assises sur le revenu professionnel non salarié ou, le cas échéant, sur des revenus forfaitaires.
\n
Le revenu professionnel pris en compte est celui retenu pour le calcul de l'impôt sur le revenu avant déductions, abattements et exonérations mentionnés aux articles 44 quater, 44 sexies, 44 septies et 44 octies, au sixième alinéa de l'article 62, au deuxième alinéa de l'article 154 bis du code général des impôts, à l'exception des cotisations versées aux régimes facultatifs institués dans les conditions fixées par l'article L. 635-1 du présent code par les assurés ayant adhéré auxdits régimes avant la date d'effet de l'article 24 de la loi n° 94-126 du 11 février 1994 relative à l'initiative et à l'entreprise individuelle, au 4 bis de l'article 158 et aux articles 238 bis HA et 238 bis HC du code général des impôts. Il n'est pas tenu compte des reports déficitaires, des amortissements réputés différés au sens du 2° du 1 de l'article 39 du code général des impôts et des plus-values et moins-values à long terme.
\n
Les cotisations sont calculées, chaque année, à titre provisionnel, en pourcentage du revenu professionnel de l'avant-dernière année ou des revenus forfaitaires. Elles font l'objet d'un ajustement provisionnel calculé en pourcentage du revenu professionnel de l'année précédente. Lorsque le revenu professionnel est définitivement connu, les cotisations font l'objet d'une régularisation.
\n
Par dérogation au précédent alinéa, la cotisation peut, à la demande de l'assuré, être calculée à titre provisionnel sur la base d'une assiette forfaitaire inférieure, dès lors que les éléments d'appréciation fournis par celui-ci sur l'importance de ses revenus professionnels, au cours de l'année au titre de laquelle la cotisation est due, établissent que ces revenus sont inférieurs à l'assiette retenue en application de cet alinéa.
" } }, "LEGIARTI000006740114": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L131-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-12-30", "DATE_DEBUT": "1998-12-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006740114", "URL": "article/LEGI/ARTI/00/00/06/74/01/LEGIARTI000006740114.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X131L06AXXAD" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000050865167", "@num": "2", "#text": "Décret n°49-579 du 22 avril 1949 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000300433", "@numtexte": "49-579", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1949-04-22" }, { "@id": "LEGIARTI000038358500", "@num": "2", "#text": "Décret n°49-580 du 22 avril 1949 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000483996", "@numtexte": "49-580", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1949-04-22" }, { "@id": "LEGIARTI000044223137", "@num": "2", "#text": "Décret n°50-1318 du 21 octobre 1950 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000675970", "@numtexte": "50-1318", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-10-21" }, { "@id": "LEGIARTI000026885098", "@num": "2", "#text": "Décret n°53-506 du 21 mai 1953 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000670150", "@numtexte": "53-506", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1953-05-21" }, { "@id": "LEGIARTI000026885102", "@num": "2", "#text": "Décret n°55-1390 du 18 octobre 1955 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676042", "@numtexte": "55-1390", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1955-10-18" }, { "@id": "LEGIARTI000026885114", "@num": "4", "#text": "Décret n°72-968 du 27 octobre 1972 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000304093", "@numtexte": "72-968", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-10-27" }, { "@id": "LEGIARTI000026885122", "@num": "6", "#text": "Décret n°75-891 du 23 septembre 1975 - 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Les cotisations d'assurance maladie et maternité et d'allocations familiales des travailleurs non salariés non agricoles et les cotisations d'assurance vieillesse des professions artisanales, industrielles ou commerciales sont assises sur le revenu professionnel non salarié ou, le cas échéant, sur des revenus forfaitaires.
\n
Le revenu professionnel pris en compte est celui retenu pour le calcul de l'impôt sur le revenu avant déductions, abattements et exonérations mentionnés aux articles 44 quater, 44 sexies, 44 septies et 44 octies, au sixième alinéa de l'article 62, au deuxième alinéa de l'article 154 bis du code général des impôts, à l'exception des cotisations versées aux régimes facultatifs institués dans les conditions fixées par l'article L. 635-1 du présent code par les assurés ayant adhéré auxdits régimes avant la date d'effet de l'article 24 de la loi n° 94-126 du 11 février 1994 relative à l'initiative et à l'entreprise individuelle, au 4 bis de l'article 158 et aux articles 238 bis HA et 238 bis HC du code général des impôts. Il n'est pas tenu compte des reports déficitaires, des amortissements réputés différés au sens du 2° du 1 de l'article 39 du code général des impôts et des plus-values et moins-values à long terme.
\n
Sont également pris en compte, dans les conditions prévues au deuxième alinéa, les revenus tirés de la location de tout ou partie d'un fonds de commerce, d'un établissement artisanal, ou d'un établissement commercial ou industriel muni du mobilier ou du matériel nécessaire à son exploitation, que la location, dans ce dernier cas, comprenne ou non tout ou partie des éléments incorporels du fonds de commerce ou d'industrie, lorsque ces revenus sont perçus par une personne qui réalise des actes de commerce au titre de l'entreprise louée ou y exerce une activité.
\n
Les cotisations sont calculées, chaque année, à titre provisionnel, en pourcentage du revenu professionnel de l'avant-dernière année ou des revenus forfaitaires. Elles font l'objet d'un ajustement provisionnel calculé en pourcentage du revenu professionnel de l'année précédente. Lorsque le revenu professionnel est définitivement connu, les cotisations font l'objet d'une régularisation.
\n
Par dérogation au précédent alinéa, la cotisation peut, à la demande de l'assuré, être calculée à titre provisionnel sur la base d'une assiette forfaitaire inférieure, dès lors que les éléments d'appréciation fournis par celui-ci sur l'importance de ses revenus professionnels, au cours de l'année au titre de laquelle la cotisation est due, établissent que ces revenus sont inférieurs à l'assiette retenue en application de cet alinéa.
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"LEGISCTA000006126884", "@fin": "2004-01-01", "#text": "Livre 1 : Généralités", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740111", "@fin": "1995-02-05", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "1995-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740112", "@fin": "1996-11-15", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "1995-02-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740113", "@fin": "1998-12-27", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "1996-11-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740114", "@fin": "1999-12-30", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "1998-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740115", "@fin": "2003-08-05", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "1999-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740116", "@fin": "2003-12-19", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2003-08-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740117", "@fin": "2003-12-20", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2003-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740118", "@fin": "2005-08-03", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2003-12-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740119", "@fin": "2006-12-22", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2005-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740120", "@fin": "2007-03-06", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2006-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740121", "@fin": "2009-01-01", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2007-03-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019287219", "@fin": "2009-01-01", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020169101", "@fin": "2009-05-29", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020675442", "@fin": "2011-12-23", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2009-05-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013718", "@fin": "2013-01-01", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2011-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026798345", "@fin": "2015-01-01", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029108935", "@fin": "2017-01-01", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033714230", "@fin": "2018-06-14", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037062238", "@fin": "2018-09-01", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2018-06-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037074499", "@fin": "2018-12-23", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2018-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038039727", "@fin": "2020-01-01", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2018-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037948729", "@fin": "2022-05-15", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044978581", "@fin": "2023-12-28", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2022-05-15", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048683707", "@fin": "2999-01-01", "@num": "L131-6", "@etat": "VIGUEUR", "@debut": "2023-12-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les cotisations d'assurance maladie et maternité et d'allocations familiales des travailleurs non salariés non agricoles et les cotisations d'assurance vieillesse des professions artisanales, industrielles ou commerciales sont assises sur le revenu professionnel non salarié ou, le cas échéant, sur des revenus forfaitaires.
\n
Le revenu professionnel pris en compte est celui retenu pour le calcul de l'impôt sur le revenu avant déductions, abattements et exonérations mentionnés aux articles 44 quater, 44 sexies, 44 septies et 44 octies, au sixième alinéa de l'article 62, au deuxième alinéa de l'article 154 bis du code général des impôts, à l'exception des cotisations versées aux régimes facultatifs institués dans les conditions fixées par l'article L. 635-1 du présent code par les assurés ayant adhéré auxdits régimes avant la date d'effet de l'article 24 de la loi n° 94-126 du 11 février 1994 relative à l'initiative et à l'entreprise individuelle, au 4 bis de l'article 158 et aux articles 238 bis HA et 238 bis HC du code général des impôts. Il n'est pas tenu compte des reports déficitaires, des amortissements réputés différés au sens du 2° du 1 de l'article 39 du code général des impôts et des plus-values et moins-values à long terme.
\n
Sont également pris en compte, dans les conditions prévues au deuxième alinéa, les revenus tirés de la location de tout ou partie d'un fonds de commerce, d'un établissement artisanal, ou d'un établissement commercial ou industriel muni du mobilier ou du matériel nécessaire à son exploitation, que la location, dans ce dernier cas, comprenne ou non tout ou partie des éléments incorporels du fonds de commerce ou d'industrie, lorsque ces revenus sont perçus par une personne qui réalise des actes de commerce au titre de l'entreprise louée ou y exerce une activité.
\n
Les cotisations sont calculées, chaque année, à titre provisionnel, en pourcentage du revenu professionnel de l'avant-dernière année ou des revenus forfaitaires. Elles font l'objet d'un ajustement provisionnel calculé en pourcentage du revenu professionnel de l'année précédente. Lorsque le revenu professionnel est définitivement connu, les cotisations font l'objet d'une régularisation.
\n
Par dérogation au précédent alinéa, la cotisation peut, à la demande de l'assuré, être calculée à titre provisionnel sur la base d'une assiette forfaitaire inférieure, dès lors que les éléments d'appréciation fournis par celui-ci sur l'importance de ses revenus professionnels, au cours de l'année au titre de laquelle la cotisation est due, établissent que ces revenus sont inférieurs à l'assiette retenue en application de cet alinéa.
\n
Sans préjudice du précédent alinéa, les cotisations mentionnées au premier alinéa dues au titre de la première année civile d'activité sont calculées à titre provisionnel sur une base forfaitaire qui ne peut excéder dix-huit fois la valeur de la base mensuelle de calcul des prestations familiales en vigueur au 1er octobre de l'année précédente ; celles dues au titre de la deuxième année civile d'activité sont calculées à titre provisionnel sur une base forfaitaire qui ne peut excéder vingt-sept fois cette valeur.
" } }, "LEGIARTI000006740116": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L131-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-12-19", "DATE_DEBUT": "2003-08-05" } }, "META_COMMUN": { "ID": "LEGIARTI000006740116", "URL": "article/LEGI/ARTI/00/00/06/74/01/LEGIARTI000006740116.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X131L06AXXAF" } }, "NOTA": { "CONTENU": "
Nota : Loi 2003-721 2003-08-01 art. 35 III : les dispositions du présent article sont applicables aux cotisations et contributions afférentes aux années 2004 et suivantes.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000050865167", "@num": "2", "#text": "Décret n°49-579 du 22 avril 1949 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000300433", "@numtexte": "49-579", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1949-04-22" }, { "@id": "LEGIARTI000038358500", "@num": "2", "#text": "Décret n°49-580 du 22 avril 1949 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000483996", "@numtexte": "49-580", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1949-04-22" }, { "@id": "LEGIARTI000044223137", "@num": "2", "#text": "Décret n°50-1318 du 21 octobre 1950 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000675970", "@numtexte": "50-1318", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-10-21" }, { "@id": "LEGIARTI000026885098", "@num": "2", "#text": "Décret n°53-506 du 21 mai 1953 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000670150", "@numtexte": "53-506", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1953-05-21" }, { "@id": "LEGIARTI000026885102", "@num": "2", "#text": "Décret n°55-1390 du 18 octobre 1955 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676042", "@numtexte": "55-1390", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1955-10-18" }, { "@id": "LEGIARTI000026885114", "@num": "4", "#text": "Décret n°72-968 du 27 octobre 1972 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000304093", "@numtexte": "72-968", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-10-27" }, { "@id": "LEGIARTI000026885122", "@num": "6", "#text": "Décret n°75-891 du 23 septembre 1975 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000683202", "@numtexte": "75-891", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-09-23" }, { "@id": "LEGIARTI000046813891", "@num": "3 bis", "#text": "Décret n°78-283 du 28 février 1978 - art. 3 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874155", "@numtexte": "78-283", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-02-28" }, { "@id": "LEGIARTI000046875038", "@num": "2", "#text": "Décret n°79-262 du 21 mars 1979 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000702512", "@numtexte": "79-262", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1979-03-21" }, { "@id": "LEGIARTI000038427708", "@num": "2", "#text": "Décret n°79-265 du 27 mars 1979 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000337677", "@numtexte": "79-265", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1979-03-27" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006314583", "@num": "24", "#text": "Loi n°94-126 du 11 février 1994 - art. 24 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000165840", "@nortexte": "COMX9300154L", "@numtexte": "94-126", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-02-11" }, { "@id": "LEGIARTI000006789747", "@num": "24", "#text": "Arrêté du 19 janvier 1995 - art. 24 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGITEXT000005617797", "#text": "Décret n°95-158 du 15 février 1995", "@sens": "cible", "@cidtexte": "JORFTEXT000000551518", "@nortexte": "SPSS9500079D", "@numtexte": "95-158", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-02-15" }, { "@id": "LEGIARTI000051246747", "@num": "22", "#text": "Ordonnance n°96-1122 du 20 décembre 1996 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000368749", "@nortexte": "DOMX9600135R", "@numtexte": "96-1122", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-12-20" }, { "@id": "LEGIARTI000006314713", "@num": "35", "#text": "Loi n°2003-721 du 1 août 2003 - art. 35 (V) JORF 5 août 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000414455", "@nortexte": "ECOX0200174L", "@numtexte": "2003-721", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGIARTI000006758841", "@num": "9", "#text": "Loi n°2003-1199 du 18 décembre 2003 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249276", "@nortexte": "SANX0300139L", "@numtexte": "2003-1199", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000034762381", "@num": "2", "#text": "Décret n°2007-458 du 25 mars 2007 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000824512", "@nortexte": "SANS0721015D", "@numtexte": "2007-458", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-25" }, { "@id": "LEGIARTI000037256720", "@num": "1", "#text": "Arrêté du 30 mars 2007 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000464188", "@nortexte": "SANS0721128A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-03-30" }, { "@id": "LEGIARTI000036621382", "#text": "Arrêté du 13 avril 2011 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023909782", "@nortexte": "ETSS1110749A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-04-13" }, { "@id": "LEGIARTI000025100598", "#text": "Arrêté du 19 décembre 2011 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025046872", "@nortexte": "ETSS1134494A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-19" }, { "@id": "LEGIARTI000025090370", "@num": "2", "#text": "Décret n°2011-2038 du 29 décembre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025055789", "@nortexte": "BCRS1135305D", "@numtexte": "2011-2038", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-29" }, { "@id": "LEGIARTI000027826982", "@num": "Annexe", "#text": "Arrêté du 30 juillet 2013 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027825575", "@nortexte": "AFSS1320560A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-07-30" }, { "@id": "LEGIARTI000036536276", "#text": "Arrêté du 22 décembre 2017 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000036251923", "@nortexte": "SSAS1736341A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-22" }, { "@id": "LEGIARTI000037400634", "@num": "2", "#text": "Arrêté du 11 septembre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037399783", "@nortexte": "ECOC1818571A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-09-11" }, { "#text": "CGI 154 bis, 238 bis HA, 238 bis HC, 39, 102 ter", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000038354847", "@num": "1", "#text": "Décret n°2019-288 du 8 avril 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000038353912", "@nortexte": "SSAS1906339D", "@numtexte": "2019-288", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-04-08" }, { "@id": "LEGIARTI000038433836", "@num": "1", "#text": "Décret n°2019-386 du 29 avril 2019 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038431204", "@nortexte": "SSAS1904660D", "@numtexte": "2019-386", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-04-29" }, { "@id": "LEGIARTI000037400774", "@num": "Annexe 4-2", "#text": "Code de commerce - art. Annexe 4-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022305433", "@num": "A114-0-26", "#text": "Code de la mutualité - art. A114-0-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022296606", "@num": "R4031-44", "#text": "Code de la santé publique - art. 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R731-32-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006185789", "@fin": "2003-12-20", "#text": "Section 5 : Cotisations sur les revenus d'activité des travailleurs non salariés des professions non agricoles", "@debut": "1995-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006172428", "@fin": "2003-12-20", "#text": "Chapitre 1er : Assiette et régime fiscal des cotisations", "@debut": "1987-07-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155988", "@fin": "2004-01-01", "#text": "Titre 3 : Dispositions communes relatives au financement", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141599", "@fin": "2004-01-01", "#text": "Dispositions communes à tout ou partie des régimes de base", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126884", "@fin": "2004-01-01", "#text": "Livre 1 : Généralités", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740111", "@fin": "1995-02-05", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "1995-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740112", "@fin": "1996-11-15", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "1995-02-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740113", "@fin": "1998-12-27", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "1996-11-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740114", "@fin": "1999-12-30", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "1998-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740115", "@fin": "2003-08-05", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "1999-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740116", "@fin": "2003-12-19", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2003-08-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740117", "@fin": "2003-12-20", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2003-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740118", "@fin": "2005-08-03", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2003-12-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740119", "@fin": "2006-12-22", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2005-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740120", "@fin": "2007-03-06", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2006-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740121", "@fin": "2009-01-01", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2007-03-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019287219", "@fin": "2009-01-01", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020169101", "@fin": "2009-05-29", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020675442", "@fin": "2011-12-23", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2009-05-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013718", "@fin": "2013-01-01", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2011-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026798345", "@fin": "2015-01-01", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029108935", "@fin": "2017-01-01", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033714230", "@fin": "2018-06-14", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037062238", "@fin": "2018-09-01", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2018-06-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037074499", "@fin": "2018-12-23", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2018-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038039727", "@fin": "2020-01-01", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2018-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037948729", "@fin": "2022-05-15", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044978581", "@fin": "2023-12-28", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2022-05-15", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048683707", "@fin": "2999-01-01", "@num": "L131-6", "@etat": "VIGUEUR", "@debut": "2023-12-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les cotisations d'assurance maladie et maternité et d'allocations familiales des travailleurs non salariés non agricoles et les cotisations d'assurance vieillesse des professions artisanales, industrielles ou commerciales sont assises sur le revenu professionnel non salarié ou, le cas échéant, sur des revenus forfaitaires.
\n
Le revenu professionnel pris en compte est celui retenu pour le calcul de l'impôt sur le revenu avant déductions, abattements et exonérations mentionnés aux articles 44 quater, 44 sexies, 44 septies et 44 octies, au sixième alinéa de l'article 62, au deuxième alinéa de l'article 154 bis du code général des impôts, à l'exception des cotisations versées aux régimes facultatifs institués dans les conditions fixées par l'article L. 635-1 du présent code par les assurés ayant adhéré auxdits régimes avant la date d'effet de l'article 24 de la loi n° 94-126 du 11 février 1994 relative à l'initiative et à l'entreprise individuelle, au 4 bis de l'article 158 et aux articles 238 bis HA et 238 bis HC du code général des impôts. Il n'est pas tenu compte des reports déficitaires, des amortissements réputés différés au sens du 2° du 1 de l'article 39 du code général des impôts et des plus-values et moins-values à long terme.
\n
Sont également pris en compte, dans les conditions prévues au deuxième alinéa, les revenus tirés de la location de tout ou partie d'un fonds de commerce, d'un établissement artisanal, ou d'un établissement commercial ou industriel muni du mobilier ou du matériel nécessaire à son exploitation, que la location, dans ce dernier cas, comprenne ou non tout ou partie des éléments incorporels du fonds de commerce ou d'industrie, lorsque ces revenus sont perçus par une personne qui réalise des actes de commerce au titre de l'entreprise louée ou y exerce une activité.
\n
Les cotisations sont calculées, chaque année, à titre provisionnel, en pourcentage du revenu professionnel de l'avant-dernière année ou des revenus forfaitaires. Elles font l'objet d'un ajustement provisionnel calculé en pourcentage du revenu professionnel de l'année précédente. Lorsque le revenu professionnel est définitivement connu, les cotisations font l'objet d'une régularisation.
\n
Par dérogation au précédent alinéa, la cotisation peut, à la demande de l'assuré, être calculée à titre provisionnel sur la base d'une assiette forfaitaire inférieure, dès lors que les éléments d'appréciation fournis par celui-ci sur l'importance de ses revenus professionnels, au cours de l'année au titre de laquelle la cotisation est due, établissent que ces revenus sont inférieurs à l'assiette retenue en application de cet alinéa.
\n
Sans préjudice du précédent alinéa, les cotisations mentionnées au premier alinéa dues au titre de la première année civile d'activité sont calculées à titre provisionnel sur une base forfaitaire qui ne peut excéder dix-huit fois la valeur de la base mensuelle de calcul des prestations familiales en vigueur au 1er octobre de l'année précédente ; celles dues au titre de la deuxième année civile d'activité sont calculées à titre provisionnel sur une base forfaitaire qui ne peut excéder vingt-sept fois cette valeur.
\n
Par dérogation aux quatrième et sixième alinéas, et sans préjudice de l'article L. 131-6-1, les travailleurs non salariés imposés suivant le régime visé à l'article 50-0 ou à l'article 102 ter du code général des impôts peuvent demander à ce que leurs cotisations soient, dès l'année au titre de laquelle elles sont dues, calculées sur la base du revenu effectivement réalisé.
" } }, "LEGIARTI000006740117": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L131-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-12-20", "DATE_DEBUT": "2003-12-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006740117", "URL": "article/LEGI/ARTI/00/00/06/74/01/LEGIARTI000006740117.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X131L06AXXAG" } }, "NOTA": { "CONTENU": "
Nota : Loi 2003-1199 2003-12-18 art. 9 III : les dispositions du présent article sont applicables aux cotisations et contributions dues au titre des revenus des années 2003 et suivantes.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000050865167", "@num": "2", "#text": "Décret n°49-579 du 22 avril 1949 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000300433", "@numtexte": "49-579", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1949-04-22" }, { "@id": "LEGIARTI000038358500", "@num": "2", "#text": "Décret n°49-580 du 22 avril 1949 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000483996", "@numtexte": "49-580", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1949-04-22" }, { "@id": "LEGIARTI000044223137", "@num": "2", "#text": "Décret n°50-1318 du 21 octobre 1950 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000675970", "@numtexte": "50-1318", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-10-21" }, { "@id": "LEGIARTI000026885098", "@num": "2", "#text": "Décret n°53-506 du 21 mai 1953 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000670150", "@numtexte": "53-506", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1953-05-21" }, { "@id": "LEGIARTI000026885102", "@num": "2", "#text": "Décret n°55-1390 du 18 octobre 1955 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676042", "@numtexte": "55-1390", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1955-10-18" }, { "@id": "LEGIARTI000026885114", "@num": "4", "#text": "Décret n°72-968 du 27 octobre 1972 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000304093", "@numtexte": "72-968", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-10-27" }, { "@id": "LEGIARTI000026885122", "@num": "6", "#text": "Décret n°75-891 du 23 septembre 1975 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000683202", "@numtexte": "75-891", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-09-23" }, { "@id": "LEGIARTI000046813891", "@num": "3 bis", "#text": "Décret n°78-283 du 28 février 1978 - art. 3 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874155", "@numtexte": "78-283", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-02-28" }, { "@id": "LEGIARTI000046875038", "@num": "2", "#text": "Décret n°79-262 du 21 mars 1979 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000702512", "@numtexte": "79-262", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1979-03-21" }, { "@id": "LEGIARTI000038427708", "@num": "2", "#text": "Décret n°79-265 du 27 mars 1979 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000337677", "@numtexte": "79-265", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1979-03-27" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006314583", "@num": "24", "#text": "Loi n°94-126 du 11 février 1994 - art. 24 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000165840", "@nortexte": "COMX9300154L", "@numtexte": "94-126", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-02-11" }, { "@id": "LEGIARTI000006789747", "@num": "24", "#text": "Arrêté du 19 janvier 1995 - art. 24 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGITEXT000005617797", "#text": "Décret n°95-158 du 15 février 1995", "@sens": "cible", "@cidtexte": "JORFTEXT000000551518", "@nortexte": "SPSS9500079D", "@numtexte": "95-158", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-02-15" }, { "@id": "LEGIARTI000051246747", "@num": "22", "#text": "Ordonnance n°96-1122 du 20 décembre 1996 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000368749", "@nortexte": "DOMX9600135R", "@numtexte": "96-1122", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-12-20" }, { "@id": "LEGIARTI000006758841", "@num": "9", "#text": "Loi n°2003-1199 du 18 décembre 2003 - art. 9 (V) JORF 19 décembre 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000249276", "@nortexte": "SANX0300139L", "@numtexte": "2003-1199", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000006758841", "@num": "9", "#text": "Loi n°2003-1199 du 18 décembre 2003 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249276", "@nortexte": "SANX0300139L", "@numtexte": "2003-1199", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000034762381", "@num": "2", "#text": "Décret n°2007-458 du 25 mars 2007 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000824512", "@nortexte": "SANS0721015D", "@numtexte": "2007-458", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-25" }, { "@id": "LEGIARTI000037256720", "@num": "1", "#text": "Arrêté du 30 mars 2007 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000464188", "@nortexte": "SANS0721128A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-03-30" }, { "@id": "LEGIARTI000036621382", "#text": "Arrêté du 13 avril 2011 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023909782", "@nortexte": "ETSS1110749A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-04-13" }, { "@id": "LEGIARTI000025100598", "#text": "Arrêté du 19 décembre 2011 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025046872", "@nortexte": "ETSS1134494A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-19" }, { "@id": "LEGIARTI000025090370", "@num": "2", "#text": "Décret n°2011-2038 du 29 décembre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025055789", "@nortexte": "BCRS1135305D", "@numtexte": "2011-2038", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-29" }, { "@id": "LEGIARTI000027826982", "@num": "Annexe", "#text": "Arrêté du 30 juillet 2013 - art. 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R242-15 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006749074", "@num": "R243-20", "#text": "Code de la sécurité sociale. - art. R243-20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041727769", "@num": "R642-8", "#text": "Code de la sécurité sociale. - art. R642-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044492462", "@num": "R861-15", "#text": "Code de la sécurité sociale. - art. R861-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037075048", "@num": "L3312-4", "#text": "Code du travail - art. L3312-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048488849", "@num": "L3325-1", "#text": "Code du travail - art. L3325-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649393", "@num": "L441-4", "#text": "Code du travail - art. L441-4 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046811843", "@num": "R731-32-1", "#text": "Code rural et de la pêche maritime - art. R731-32-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006185789", "@fin": "2003-12-20", "#text": "Section 5 : Cotisations sur les revenus d'activité des travailleurs non salariés des professions non agricoles", "@debut": "1995-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006172428", "@fin": "2003-12-20", "#text": "Chapitre 1er : Assiette et régime fiscal des cotisations", "@debut": "1987-07-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155988", "@fin": "2004-01-01", "#text": "Titre 3 : Dispositions communes relatives au financement", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141599", "@fin": "2004-01-01", "#text": "Dispositions communes à tout ou partie des régimes de base", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126884", "@fin": "2004-01-01", "#text": "Livre 1 : Généralités", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740111", "@fin": "1995-02-05", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "1995-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740112", "@fin": "1996-11-15", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "1995-02-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740113", "@fin": 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Les cotisations d'assurance maladie et maternité et d'allocations familiales des travailleurs non salariés non agricoles et les cotisations d'assurance vieillesse des professions artisanales, industrielles ou commerciales sont assises sur le revenu professionnel non salarié ou, le cas échéant, sur des revenus forfaitaires.
\n
Le revenu professionnel pris en compte est celui retenu pour le calcul de l'impôt sur le revenu avant déductions, abattements et exonérations mentionnés aux articles 44 quater, 44 sexies, 44 septies et 44 octies, au deuxième alinéa du I de l'article 154 bis du code général des impôts, à l'exception des cotisations versées aux régimes facultatifs institués dans les conditions fixées par l'article L. 635-1 du présent code par les assurés ayant adhéré auxdits régimes avant la date d'effet de l'article 24 de la loi n° 94-126 du 11 février 1994 relative à l'initiative et à l'entreprise individuelle, au 4 bis et aux quatrième, cinquième et sixième alinéas du a du 5 de l'article 158 et aux articles 238 bis HA et 238 bis HC du code général des impôts. Il n'est pas tenu compte des reports déficitaires, des amortissements réputés différés au sens du 2° du 1 de l'article 39 du code général des impôts et des plus-values et moins-values à long terme.
\n
Sont également pris en compte, dans les conditions prévues au deuxième alinéa, les revenus tirés de la location de tout ou partie d'un fonds de commerce, d'un établissement artisanal, ou d'un établissement commercial ou industriel muni du mobilier ou du matériel nécessaire à son exploitation, que la location, dans ce dernier cas, comprenne ou non tout ou partie des éléments incorporels du fonds de commerce ou d'industrie, lorsque ces revenus sont perçus par une personne qui réalise des actes de commerce au titre de l'entreprise louée ou y exerce une activité.
\n
Les cotisations sont calculées, chaque année, à titre provisionnel, en pourcentage du revenu professionnel de l'avant-dernière année ou des revenus forfaitaires. Elles font l'objet d'un ajustement provisionnel calculé en pourcentage du revenu professionnel de l'année précédente. Lorsque le revenu professionnel est définitivement connu, les cotisations font l'objet d'une régularisation.
\n
Par dérogation au précédent alinéa, la cotisation peut, à la demande de l'assuré, être calculée à titre provisionnel sur la base d'une assiette forfaitaire inférieure, dès lors que les éléments d'appréciation fournis par celui-ci sur l'importance de ses revenus professionnels, au cours de l'année au titre de laquelle la cotisation est due, établissent que ces revenus sont inférieurs à l'assiette retenue en application de cet alinéa.
\n
Sans préjudice du précédent alinéa, les cotisations mentionnées au premier alinéa dues au titre de la première année civile d'activité sont calculées à titre provisionnel sur une base forfaitaire qui ne peut excéder dix-huit fois la valeur de la base mensuelle de calcul des prestations familiales en vigueur au 1er octobre de l'année précédente ; celles dues au titre de la deuxième année civile d'activité sont calculées à titre provisionnel sur une base forfaitaire qui ne peut excéder vingt-sept fois cette valeur.
\n
Par dérogation aux quatrième et sixième alinéas, et sans préjudice de l'article L. 131-6-1, les travailleurs non salariés imposés suivant le régime visé à l'article 50-0 ou à l'article 102 ter du code général des impôts peuvent demander à ce que leurs cotisations soient, dès l'année au titre de laquelle elles sont dues, calculées sur la base du revenu effectivement réalisé.
" } }, "LEGIARTI000006740118": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L131-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-08-03", "DATE_DEBUT": "2003-12-20" } }, "META_COMMUN": { "ID": "LEGIARTI000006740118", "URL": "article/LEGI/ARTI/00/00/06/74/01/LEGIARTI000006740118.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X131L06AXXAH" } }, "NOTA": { "CONTENU": "
Nota : Loi 2003-1199 2003-12-18 art. 9 III : les dispositions du présent article sont applicables aux cotisations et contributions dues au titre des revenus des années 2003 et suivantes.
\n
Nota : Ordonnance 2003-1213 2003-12-18 art. 4 IV : les dispositions du présent article sont applicables aux cotisations et contributions dues à compter du 1er janvier 2004.
" }, "LIENS": { "LIEN": [ { "#text": "CGI 154 bis, 238 bis HA, 238 bis HC, 39, 102 ter", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000050865167", "@num": "2", "#text": "Décret n°49-579 du 22 avril 1949 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000300433", "@numtexte": "49-579", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1949-04-22" }, { "@id": "LEGIARTI000038358500", "@num": "2", "#text": "Décret n°49-580 du 22 avril 1949 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000483996", "@numtexte": "49-580", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1949-04-22" }, { "@id": "LEGIARTI000044223137", "@num": "2", "#text": "Décret n°50-1318 du 21 octobre 1950 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000675970", "@numtexte": "50-1318", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-10-21" }, { "@id": "LEGIARTI000026885098", "@num": "2", "#text": "Décret n°53-506 du 21 mai 1953 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000670150", "@numtexte": "53-506", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1953-05-21" }, { "@id": "LEGIARTI000026885102", "@num": "2", "#text": "Décret n°55-1390 du 18 octobre 1955 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676042", "@numtexte": "55-1390", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1955-10-18" }, { "@id": "LEGIARTI000026885114", "@num": "4", "#text": "Décret n°72-968 du 27 octobre 1972 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000304093", "@numtexte": "72-968", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-10-27" }, { "@id": "LEGIARTI000026885122", "@num": "6", "#text": "Décret n°75-891 du 23 septembre 1975 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000683202", "@numtexte": "75-891", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-09-23" }, { "@id": "LEGIARTI000046813891", "@num": "3 bis", "#text": "Décret n°78-283 du 28 février 1978 - art. 3 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874155", "@numtexte": "78-283", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-02-28" }, { "@id": "LEGIARTI000046875038", "@num": "2", "#text": "Décret n°79-262 du 21 mars 1979 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000702512", "@numtexte": "79-262", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1979-03-21" }, { "@id": "LEGIARTI000038427708", "@num": "2", "#text": "Décret n°79-265 du 27 mars 1979 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000337677", "@numtexte": "79-265", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1979-03-27" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006314583", "@num": "24", "#text": "Loi n°94-126 du 11 février 1994 - art. 24 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000165840", "@nortexte": "COMX9300154L", "@numtexte": "94-126", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-02-11" }, { "@id": "LEGIARTI000006789747", "@num": "24", "#text": "Arrêté du 19 janvier 1995 - art. 24 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGITEXT000005617797", "#text": "Décret n°95-158 du 15 février 1995", "@sens": "cible", "@cidtexte": "JORFTEXT000000551518", "@nortexte": "SPSS9500079D", "@numtexte": "95-158", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-02-15" }, { "@id": "LEGIARTI000051246747", "@num": "22", "#text": "Ordonnance n°96-1122 du 20 décembre 1996 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000368749", "@nortexte": "DOMX9600135R", "@numtexte": "96-1122", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-12-20" }, { "@id": "LEGIARTI000006758841", "@num": "9", "#text": "Loi n°2003-1199 du 18 décembre 2003 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249276", "@nortexte": "SANX0300139L", "@numtexte": "2003-1199", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000006660024", "@num": "4", "#text": "Ordonnance n°2003-1213 du 18 décembre 2003 - art. 4 (VT) JORF 20 décembre 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000796475", "@nortexte": "SOCX0300183R", "@numtexte": "2003-1213", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000034762381", "@num": "2", "#text": "Décret n°2007-458 du 25 mars 2007 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000824512", "@nortexte": "SANS0721015D", "@numtexte": "2007-458", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-25" }, { "@id": "LEGIARTI000037256720", "@num": "1", "#text": "Arrêté du 30 mars 2007 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000464188", "@nortexte": "SANS0721128A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-03-30" }, { "@id": "LEGIARTI000036621382", "#text": "Arrêté du 13 avril 2011 - 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R133-24 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026892072", "@num": "R133-28", "#text": "Code de la sécurité sociale. - art. R133-28 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020482688", "@num": "R133-30-1", "#text": "Code de la sécurité sociale. - art. R133-30-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020482727", "@num": "R133-30-10", "#text": "Code de la sécurité sociale. - art. R133-30-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034727688", "@num": "R133-30-9", "#text": "Code de la sécurité sociale. - art. R133-30-9 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006748775", "@num": "R242-14", "#text": "Code de la sécurité sociale. - art. R242-14 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026892123", "@num": "R242-15", "#text": "Code de la sécurité sociale. - art. R242-15 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006749074", "@num": "R243-20", "#text": "Code de la sécurité sociale. - art. R243-20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041727769", "@num": "R642-8", "#text": "Code de la sécurité sociale. - art. R642-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044492462", "@num": "R861-15", "#text": "Code de la sécurité sociale. - art. R861-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037075048", "@num": "L3312-4", "#text": "Code du travail - art. L3312-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048488849", "@num": "L3325-1", "#text": "Code du travail - art. L3325-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649393", "@num": "L441-4", "#text": "Code du travail - art. L441-4 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046811843", "@num": "R731-32-1", "#text": "Code rural et de la pêche maritime - art. R731-32-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172472", "@fin": "2017-01-01", "#text": "Section 5 : Cotisations sur les revenus d'activité des travailleurs non salariés des professions non agricoles", "@debut": "2003-12-20" }, { "@id": "LEGISCTA000033714224", "@fin": "2999-01-01", "#text": "Section 5 : Cotisations sur les revenus d'activité des travailleurs indépendants non agricoles", "@debut": "2017-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156009", "@fin": "2999-01-01", "#text": "Chapitre 1er : Assiette et régime fiscal des cotisations", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141602", "@fin": "2999-01-01", "#text": "Titre III : Dispositions communes relatives au financement", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126885", "@fin": "2999-01-01", "#text": "Livre I : Généralités - Dispositions communes à tout ou partie des régimes de base", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740111", "@fin": "1995-02-05", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "1995-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740112", "@fin": "1996-11-15", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "1995-02-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740113", "@fin": "1998-12-27", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "1996-11-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740114", "@fin": "1999-12-30", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "1998-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740115", "@fin": "2003-08-05", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "1999-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740116", "@fin": "2003-12-19", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2003-08-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740117", "@fin": "2003-12-20", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2003-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740118", "@fin": "2005-08-03", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2003-12-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740119", "@fin": "2006-12-22", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2005-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740120", "@fin": "2007-03-06", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2006-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740121", "@fin": "2009-01-01", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2007-03-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019287219", "@fin": "2009-01-01", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020169101", "@fin": "2009-05-29", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020675442", "@fin": "2011-12-23", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2009-05-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013718", "@fin": "2013-01-01", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2011-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026798345", "@fin": "2015-01-01", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029108935", "@fin": "2017-01-01", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033714230", "@fin": "2018-06-14", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037062238", "@fin": "2018-09-01", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2018-06-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037074499", "@fin": "2018-12-23", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2018-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038039727", "@fin": "2020-01-01", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2018-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037948729", "@fin": "2022-05-15", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044978581", "@fin": "2023-12-28", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2022-05-15", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048683707", "@fin": "2999-01-01", "@num": "L131-6", "@etat": "VIGUEUR", "@debut": "2023-12-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les cotisations d'assurance maladie et maternité et d'allocations familiales des travailleurs non salariés non agricoles et les cotisations d'assurance vieillesse des professions artisanales, industrielles ou commerciales sont assises sur le revenu professionnel non salarié ou, le cas échéant, sur des revenus forfaitaires.
\n
Le revenu professionnel pris en compte est celui retenu pour le calcul de l'impôt sur le revenu avant déductions, abattements et exonérations mentionnés aux articles 44 quater, 44 sexies, 44 septies et 44 octies, au deuxième alinéa du I de l'article 154 bis du code général des impôts, à l'exception des cotisations versées aux régimes facultatifs institués dans les conditions fixées par l'article L. 635-1 du présent code par les assurés ayant adhéré auxdits régimes avant la date d'effet de l'article 24 de la loi n° 94-126 du 11 février 1994 relative à l'initiative et à l'entreprise individuelle, au 4 bis et aux quatrième, cinquième et sixième alinéas du a du 5 de l'article 158 et aux articles 238 bis HA et 238 bis HC du code général des impôts. Il n'est pas tenu compte des reports déficitaires, des amortissements réputés différés au sens du 2° du 1 de l'article 39 du code général des impôts et des plus-values et moins-values à long terme.
\n
Sont également pris en compte, dans les conditions prévues au deuxième alinéa, les revenus tirés de la location de tout ou partie d'un fonds de commerce, d'un établissement artisanal, ou d'un établissement commercial ou industriel muni du mobilier ou du matériel nécessaire à son exploitation, que la location, dans ce dernier cas, comprenne ou non tout ou partie des éléments incorporels du fonds de commerce ou d'industrie, lorsque ces revenus sont perçus par une personne qui réalise des actes de commerce au titre de l'entreprise louée ou y exerce une activité.
\n
Les cotisations sont calculées, chaque année, à titre provisionnel, en pourcentage du revenu professionnel de l'avant-dernière année ou des revenus forfaitaires. Lorsque le revenu professionnel est définitivement connu, les cotisations font l'objet d'une régularisation.
\n
Le montant des acomptes provisionnels de cotisations sociales dus au titre d'une année civile peut être calculé sur la base des revenus de cette année estimés par l'assuré sur demande de celui-ci à l'organisme de recouvrement. Une majoration de retard de 10 % est appliquée sur l'insuffisance de versement des acomptes provisionnels lorsque le revenu définitif au titre de la même période est supérieur de plus d'un tiers au revenu estimé par l'assuré. Cette majoration est recouvrée et contrôlée dans les conditions fixées aux articles L. 244-3 et L. 244-9.
\n
Sans préjudice du précédent alinéa, les cotisations mentionnées au premier alinéa dues au titre de la première année civile d'activité sont calculées à titre provisionnel sur une base forfaitaire qui ne peut excéder dix-huit fois la valeur de la base mensuelle de calcul des prestations familiales en vigueur au 1er octobre de l'année précédente ; celles dues au titre de la deuxième année civile d'activité sont calculées à titre provisionnel sur une base forfaitaire qui ne peut excéder vingt-sept fois cette valeur.
\n
Par dérogation aux quatrième et sixième alinéas, et sans préjudice de l'article L. 131-6-1, les travailleurs non salariés imposés suivant le régime visé à l'article 50-0 ou à l'article 102 ter du code général des impôts peuvent demander à ce que leurs cotisations soient, dès l'année au titre de laquelle elles sont dues, calculées sur la base du revenu effectivement réalisé.
" } }, "LEGIARTI000006740119": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L131-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-12-22", "DATE_DEBUT": "2005-08-03" } }, "META_COMMUN": { "ID": "LEGIARTI000006740119", "URL": "article/LEGI/ARTI/00/00/06/74/01/LEGIARTI000006740119.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X131L06AXXAI" } }, "NOTA": { "CONTENU": "
Nota : Loi 2003-1199 2003-12-18 art. 9 III : les dispositions du présent article sont applicables aux cotisations et contributions dues au titre des revenus des années 2003 et suivantes.
\n
Nota : Ordonnance 2003-1213 2003-12-18 art. 4 IV : les dispositions du présent article sont applicables aux cotisations et contributions dues à compter du 1er janvier 2004.
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L3312-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048488849", "@num": "L3325-1", "#text": "Code du travail - art. L3325-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649393", "@num": "L441-4", "#text": "Code du travail - art. L441-4 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046811843", "@num": "R731-32-1", "#text": "Code rural et de la pêche maritime - art. R731-32-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Ordonnance 2003-1213 2004-01-01", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172472", "@fin": "2017-01-01", "#text": "Section 5 : Cotisations sur les revenus d'activité des travailleurs non salariés des professions non agricoles", "@debut": "2003-12-20" }, { "@id": "LEGISCTA000033714224", "@fin": "2999-01-01", "#text": "Section 5 : Cotisations sur les revenus d'activité des travailleurs indépendants non agricoles", "@debut": "2017-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156009", "@fin": "2999-01-01", "#text": "Chapitre 1er : Assiette et régime fiscal des cotisations", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141602", "@fin": "2999-01-01", "#text": "Titre III : Dispositions communes relatives au financement", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126885", "@fin": "2999-01-01", "#text": "Livre I : Généralités - Dispositions communes à tout ou partie des régimes de base", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740111", "@fin": "1995-02-05", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "1995-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740112", "@fin": "1996-11-15", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "1995-02-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740113", "@fin": "1998-12-27", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "1996-11-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740114", "@fin": "1999-12-30", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "1998-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740115", "@fin": "2003-08-05", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "1999-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740116", "@fin": "2003-12-19", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2003-08-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740117", "@fin": "2003-12-20", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2003-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740118", "@fin": "2005-08-03", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2003-12-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740119", "@fin": "2006-12-22", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2005-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740120", "@fin": "2007-03-06", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2006-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740121", "@fin": "2009-01-01", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2007-03-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019287219", "@fin": "2009-01-01", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020169101", "@fin": "2009-05-29", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020675442", "@fin": "2011-12-23", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2009-05-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013718", "@fin": "2013-01-01", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2011-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026798345", "@fin": "2015-01-01", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029108935", "@fin": "2017-01-01", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033714230", "@fin": "2018-06-14", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037062238", "@fin": "2018-09-01", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2018-06-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037074499", "@fin": "2018-12-23", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2018-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038039727", "@fin": "2020-01-01", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2018-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037948729", "@fin": "2022-05-15", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044978581", "@fin": "2023-12-28", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2022-05-15", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048683707", "@fin": "2999-01-01", "@num": "L131-6", "@etat": "VIGUEUR", "@debut": "2023-12-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les cotisations d'assurance maladie et maternité et d'allocations familiales des travailleurs non salariés non agricoles et les cotisations d'assurance vieillesse des professions artisanales, industrielles ou commerciales sont assises sur le revenu professionnel non salarié ou, le cas échéant, sur des revenus forfaitaires.
\n
Le revenu professionnel pris en compte est celui retenu pour le calcul de l'impôt sur le revenu avant déductions, abattements et exonérations mentionnés aux articles 44 quater, 44 sexies, 44 septies et 44 octies, au deuxième alinéa du I de l'article 154 bis du code général des impôts, à l'exception des cotisations versées aux régimes facultatifs institués dans les conditions fixées par l'article L. 635-1 du présent code par les assurés ayant adhéré auxdits régimes avant la date d'effet de l'article 24 de la loi n° 94-126 du 11 février 1994 relative à l'initiative et à l'entreprise individuelle, au 4 bis et aux quatrième, cinquième et sixième alinéas du a du 5 de l'article 158 et aux articles 238 bis HA et 238 bis HC du code général des impôts. Il n'est pas tenu compte des reports déficitaires, des amortissements réputés différés au sens du 2° du 1 de l'article 39 du code général des impôts et des plus-values et moins-values à long terme ainsi que des provisions mentionnées aux articles 39 octies E et 39 octies F du code général des impôts.
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Sont également pris en compte, dans les conditions prévues au deuxième alinéa, les revenus tirés de la location de tout ou partie d'un fonds de commerce, d'un établissement artisanal, ou d'un établissement commercial ou industriel muni du mobilier ou du matériel nécessaire à son exploitation, que la location, dans ce dernier cas, comprenne ou non tout ou partie des éléments incorporels du fonds de commerce ou d'industrie, lorsque ces revenus sont perçus par une personne qui réalise des actes de commerce au titre de l'entreprise louée ou y exerce une activité.
\n
Les cotisations sont calculées, chaque année, à titre provisionnel, en pourcentage du revenu professionnel de l'avant-dernière année ou des revenus forfaitaires. Lorsque le revenu professionnel est définitivement connu, les cotisations font l'objet d'une régularisation.
\n
Le montant des acomptes provisionnels de cotisations sociales dus au titre d'une année civile peut être calculé sur la base des revenus de cette année estimés par l'assuré sur demande de celui-ci à l'organisme de recouvrement. Une majoration de retard de 10 % est appliquée sur l'insuffisance de versement des acomptes provisionnels lorsque le revenu définitif au titre de la même période est supérieur de plus d'un tiers au revenu estimé par l'assuré. Cette majoration est recouvrée et contrôlée dans les conditions fixées aux articles L. 244-3 et L. 244-9.
\n
Sans préjudice du précédent alinéa, les cotisations mentionnées au premier alinéa dues au titre de la première année civile d'activité sont calculées à titre provisionnel sur une base forfaitaire qui ne peut excéder dix-huit fois la valeur de la base mensuelle de calcul des prestations familiales en vigueur au 1er octobre de l'année précédente ; celles dues au titre de la deuxième année civile d'activité sont calculées à titre provisionnel sur une base forfaitaire qui ne peut excéder vingt-sept fois cette valeur.
\n
Par dérogation aux quatrième et sixième alinéas, et sans préjudice de l'article L. 131-6-1, les travailleurs non salariés imposés suivant le régime visé à l'article 50-0 ou à l'article 102 ter du code général des impôts peuvent demander à ce que leurs cotisations soient, dès l'année au titre de laquelle elles sont dues, calculées sur la base du revenu effectivement réalisé.
" } }, "LEGIARTI000006740120": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L131-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-03-06", "DATE_DEBUT": "2006-12-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006740120", "URL": "article/LEGI/ARTI/00/00/06/74/01/LEGIARTI000006740120.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X131L06AXXAJ" } }, "NOTA": { "CONTENU": "
NOTA : Loi 2006-1640 du 21 décembre 2006 art. 10 IV : les dispositions du présent article s'appliquent pour la première fois pour l'imposition des revenus et le calcul des cotisations et contributions assises sur les revenus de l'année 2006.
\n
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Les cotisations d'assurance maladie et maternité et d'allocations familiales des travailleurs non salariés non agricoles et les cotisations d'assurance vieillesse des professions artisanales, industrielles ou commerciales sont assises sur le revenu professionnel non salarié ou, le cas échéant, sur des revenus forfaitaires.
\n
Le revenu professionnel pris en compte est celui retenu pour le calcul de l'impôt sur le revenu avant les déductions et exonérations mentionnées aux articles 44 sexies, 44 sexies A, 44 octies, 44 octies A, 44 undecies et 151 septies A et au deuxième alinéa du I de l'article 154 bis du code général des impôts, à l'exception des cotisations versées aux régimes facultatifs par les assurés ayant adhéré à ces régimes avant la date d'effet de l'article 24 de la loi n° 94-126 du 11 février 1994 relative à l'initiative et à l'entreprise individuelle. Il n'est pas tenu compte des reports déficitaires, des amortissements réputés différés au sens du 2° du 1 de l'article 39 du code général des impôts, des plus-values et moins-values professionnelles à long terme, des provisions mentionnées aux articles 39 octies E et 39 octies F du même code et du coefficient multiplicateur mentionné au 7 de l'article 158 du même code.
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Sont également pris en compte, dans les conditions prévues au deuxième alinéa, les revenus tirés de la location de tout ou partie d'un fonds de commerce, d'un établissement artisanal, ou d'un établissement commercial ou industriel muni du mobilier ou du matériel nécessaire à son exploitation, que la location, dans ce dernier cas, comprenne ou non tout ou partie des éléments incorporels du fonds de commerce ou d'industrie, lorsque ces revenus sont perçus par une personne qui réalise des actes de commerce au titre de l'entreprise louée ou y exerce une activité.
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Les cotisations sont calculées, chaque année, à titre provisionnel, en pourcentage du revenu professionnel de l'avant-dernière année ou des revenus forfaitaires. Lorsque le revenu professionnel est définitivement connu, les cotisations font l'objet d'une régularisation.
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Le montant des acomptes provisionnels de cotisations sociales dus au titre d'une année civile peut être calculé sur la base des revenus de cette année estimés par l'assuré sur demande de celui-ci à l'organisme de recouvrement. Une majoration de retard de 10 % est appliquée sur l'insuffisance de versement des acomptes provisionnels lorsque le revenu définitif au titre de la même période est supérieur de plus d'un tiers au revenu estimé par l'assuré. Cette majoration est recouvrée et contrôlée dans les conditions fixées aux articles L. 244-3 et L. 244-9.
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Sans préjudice du précédent alinéa, les cotisations mentionnées au premier alinéa dues au titre de la première année civile d'activité sont calculées à titre provisionnel sur une base forfaitaire qui ne peut excéder dix-huit fois la valeur de la base mensuelle de calcul des prestations familiales en vigueur au 1er octobre de l'année précédente ; celles dues au titre de la deuxième année civile d'activité sont calculées à titre provisionnel sur une base forfaitaire qui ne peut excéder vingt-sept fois cette valeur.
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Par dérogation aux quatrième et sixième alinéas, et sans préjudice de l'article L. 131-6-1, les travailleurs non salariés imposés suivant le régime visé à l'article 50-0 ou à l'article 102 ter du code général des impôts peuvent demander à ce que leurs cotisations soient, dès l'année au titre de laquelle elles sont dues, calculées sur la base du revenu effectivement réalisé.
" } }, "LEGIARTI000006740121": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L131-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-01-01", "DATE_DEBUT": "2007-03-06" } }, "META_COMMUN": { "ID": "LEGIARTI000006740121", "URL": "article/LEGI/ARTI/00/00/06/74/01/LEGIARTI000006740121.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X131L06AXXAK" } }, "NOTA": { "CONTENU": "
Loi 2007-290 du 5 mars 2007 art. 53 VI : les dispositions du présent article s'appliquent pour la première fois pour le calcul des cotisations assises sur les revenus de l'année 2007.
\n
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Les cotisations d'assurance maladie et maternité et d'allocations familiales des travailleurs non salariés non agricoles et les cotisations d'assurance vieillesse des professions artisanales, industrielles ou commerciales sont assises sur le revenu professionnel non salarié ou, le cas échéant, sur des revenus forfaitaires.

Le revenu professionnel pris en compte est celui retenu pour le calcul de l'impôt sur le revenu avant les déductions et exonérations mentionnées aux articles 44 sexies, 44 sexies A, 44 octies, 44 octies A, 44 undecies et 151 septies A et au deuxième alinéa du I de l'article 154 bis du code général des impôts, à l'exception des cotisations versées aux régimes facultatifs par les assurés ayant adhéré à ces régimes avant la date d'effet de l'article 24 de la loi n° 94-126 du 11 février 1994 relative à l'initiative et à l'entreprise individuelle. Il n'est pas tenu compte des reports déficitaires, des amortissements réputés différés au sens du 2° du 1 de l'article 39 du code général des impôts, des plus-values et moins-values professionnelles à long terme, des provisions mentionnées aux articles 39 octies E et 39 octies F du même code et du coefficient multiplicateur mentionné au 7 de l'article 158 du même code.

Sont également pris en compte, dans les conditions prévues au deuxième alinéa, les revenus tirés de la location de tout ou partie d'un fonds de commerce, d'un établissement artisanal, ou d'un établissement commercial ou industriel muni du mobilier ou du matériel nécessaire à son exploitation, que la location, dans ce dernier cas, comprenne ou non tout ou partie des éléments incorporels du fonds de commerce ou d'industrie, lorsque ces revenus sont perçus par une personne qui réalise des actes de commerce au titre de l'entreprise louée ou y exerce une activité.

Les cotisations sont établies sur une base annuelle. Elles sont calculées, à titre provisionnel, en pourcentage du revenu professionnel de l'avant-dernière année ou des revenus forfaitaires. Lorsque le revenu professionnel est définitivement connu, les cotisations font l'objet d'une régularisation.

Le montant des acomptes provisionnels de cotisations sociales dus au titre d'une année civile peut être calculé sur la base des revenus de cette année estimés par l'assuré sur demande de celui-ci à l'organisme de recouvrement. Une majoration de retard de 10 % est appliquée sur l'insuffisance de versement des acomptes provisionnels lorsque le revenu définitif au titre de la même période est supérieur de plus d'un tiers au revenu estimé par l'assuré. Cette majoration est recouvrée et contrôlée dans les conditions fixées aux articles L. 244-3 et L. 244-9.

Sans préjudice du précédent alinéa, les cotisations mentionnées au premier alinéa dues au titre de la première année civile d'activité sont calculées à titre provisionnel sur une base forfaitaire qui ne peut excéder dix-huit fois la valeur de la base mensuelle de calcul des prestations familiales en vigueur au 1er octobre de l'année précédente ; celles dues au titre de la deuxième année civile d'activité sont calculées à titre provisionnel sur une base forfaitaire qui ne peut excéder vingt-sept fois cette valeur.

Par dérogation aux quatrième et sixième alinéas, les travailleurs non salariés susceptibles de bénéficier des régimes définis aux articles 50-0 et 102 ter du code général des impôts peuvent, pour l'année au cours de laquelle débute leur activité professionnelle et les deux années civiles suivantes, demander que l'ensemble des cotisations et contributions de sécurité sociale dont ils sont redevables soient calculées trimestriellement en appliquant au montant de leur chiffre d'affaires ou de leurs revenus non commerciaux effectivement réalisés le trimestre précédent la fraction visée à l'article L. 131-6-2 du présent code. Ce régime reste applicable au titre de l'année civile au cours de laquelle les limites de chiffre d'affaires ou de recettes prévues par les articles précités du code général des impôts sont dépassées.

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art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000675970", "@numtexte": "50-1318", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-10-21" }, { "@id": "LEGIARTI000026885098", "@num": "2", "#text": "Décret n°53-506 du 21 mai 1953 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000670150", "@numtexte": "53-506", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1953-05-21" }, { "@id": "LEGIARTI000026885102", "@num": "2", "#text": "Décret n°55-1390 du 18 octobre 1955 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676042", "@numtexte": "55-1390", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1955-10-18" }, { "@id": "LEGIARTI000026885114", "@num": "4", "#text": "Décret n°72-968 du 27 octobre 1972 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000304093", "@numtexte": "72-968", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-10-27" }, { "@id": "LEGIARTI000026885122", "@num": "6", "#text": "Décret n°75-891 du 23 septembre 1975 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000683202", "@numtexte": "75-891", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-09-23" }, { "@id": "LEGIARTI000046813891", "@num": "3 bis", "#text": "Décret n°78-283 du 28 février 1978 - art. 3 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874155", "@numtexte": "78-283", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-02-28" }, { "@id": "LEGIARTI000046875038", "@num": "2", "#text": "Décret n°79-262 du 21 mars 1979 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000702512", "@numtexte": "79-262", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1979-03-21" }, { "@id": "LEGIARTI000038427708", "@num": "2", "#text": "Décret n°79-265 du 27 mars 1979 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000337677", "@numtexte": "79-265", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1979-03-27" }, { "@id": "LEGIARTI000006314583", "@num": "24", "#text": "LOI n° 94-126 du 11 février 1994 - art. 24", "@sens": "source", "@cidtexte": "JORFTEXT000000165840", "@nortexte": "COMX9300154L", "@numtexte": "94-126", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-02-11" }, { "@id": "LEGIARTI000006789747", "@num": "24", "#text": "Arrêté du 19 janvier 1995 - art. 24 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGITEXT000005617797", "#text": "Décret n°95-158 du 15 février 1995", "@sens": "cible", "@cidtexte": "JORFTEXT000000551518", "@nortexte": "SPSS9500079D", "@numtexte": "95-158", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-02-15" }, { "@id": "LEGIARTI000051246747", "@num": "22", "#text": "Ordonnance n°96-1122 du 20 décembre 1996 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000368749", "@nortexte": "DOMX9600135R", "@numtexte": "96-1122", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-12-20" }, { "@id": "LEGIARTI000006758841", "@num": "9", "#text": "Loi n°2003-1199 du 18 décembre 2003 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249276", "@nortexte": "SANX0300139L", "@numtexte": "2003-1199", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000034762381", "@num": "2", "#text": "Décret n°2007-458 du 25 mars 2007 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000824512", "@nortexte": "SANS0721015D", "@numtexte": "2007-458", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-25" }, { "@id": "LEGIARTI000037256720", "@num": "1", "#text": "Arrêté du 30 mars 2007 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000464188", "@nortexte": "SANS0721128A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-03-30" }, { "@id": "LEGIARTI000019284945", "@num": "1", "#text": "LOI n°2008-776\n du 4 août 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGIARTI000036621382", "#text": "Arrêté du 13 avril 2011 - art. 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Le revenu d'activité pris en compte est déterminé par référence à celui retenu pour le calcul de l'impôt sur le revenu. Ce revenu est majoré des déductions et exonérations mentionnées aux articles 44 sexies, 44 sexies A, 44 octies, 44 octies A, 44 undecies et 151 septies A et au deuxième alinéa du I de l'article 154 bis du code général des impôts, à l'exception des cotisations versées aux régimes facultatifs par les assurés ayant adhéré à ces régimes avant la date d'effet de l'article 24 de la loi n° 94-126 du 11 février 1994 relative à l'initiative et à l'entreprise individuelle. Il n'est pas tenu compte des reports déficitaires, des amortissements réputés différés au sens du 2° du 1 de l'article 39 du code général des impôts, des plus-values et moins-values professionnelles à long terme, des provisions mentionnées aux articles 39 octies E et 39 octies F du même code et du coefficient multiplicateur mentionné au 7 de l'article 158 du même code.

Pour les sociétés d'exercice libéral visées à l'article 1er de la loi n° 90-1258 du 31 décembre 1990 relative à l'exercice sous forme de sociétés des professions libérales soumises à un statut législatif ou réglementaire ou dont le titre est protégé et aux sociétés de participations financières de professions libérales, est également prise en compte, dans les conditions prévues au deuxième alinéa, la part des revenus mentionnés aux articles 108 à 115 du code général des impôts perçus par le travailleur non salarié non agricole, son conjoint ou le partenaire auquel il est lié par un pacte civil de solidarité ou leurs enfants mineurs non émancipés et des revenus visés au 4° de l'article 124 du même code qui est supérieure à 10 % du capital social et des primes d'émission et des sommes versées en compte courant détenus en toute propriété ou en usufruit par ces mêmes personnes. Un décret en Conseil d'Etat précise la nature des apports retenus pour la détermination du capital social au sens du présent alinéa ainsi que les modalités de prise en compte des sommes versées en compte courant.

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Le revenu d'activité pris en compte est déterminé par référence à celui retenu pour le calcul de l'impôt sur le revenu. Ce revenu est majoré des déductions et exonérations mentionnées aux articles 44 sexies, 44 sexies A, 44 octies, 44 octies A, 44 undecies, 44 terdecies, 44 quaterdecies et 151 septies A et au deuxième alinéa du I de l'article 154 bis du code général des impôts, à l'exception des cotisations versées aux régimes facultatifs par les assurés ayant adhéré à ces régimes avant la date d'effet de l'article 24 de la loi n° 94-126 du 11 février 1994 relative à l'initiative et à l'entreprise individuelle. Il n'est pas tenu compte des reports déficitaires, des amortissements réputés différés au sens du 2° du 1 de l'article 39 du code général des impôts, des plus-values et moins-values professionnelles à long terme, des provisions mentionnées aux articles 39 octies E et 39 octies F du même code et du coefficient multiplicateur mentionné au 7 de l'article 158 du même code.

\n
" } }, "LEGIARTI000022357575": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L731-14-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-05-15", "DATE_DEBUT": "2010-12-11" } }, "META_COMMUN": { "ID": "LEGIARTI000022357575", "URL": "article/LEGI/ARTI/00/00/22/35/75/LEGIARTI000022357575.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2010-658 du 15 juin 2010 article 14 I : l'article 7 de la présente loi entre en vigueur à compter de la publication de l'ordonnance prévue au I de l'article 8 (Entrée en vigueur : date indéterminée).

L'ordonnance n°2010-1512 du 9 décembre 2010 a été publiée au Journal Officiel le 10 décembre 2010 et est donc en vigueur à compter du 11 décembre 2010.

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Un décret en Conseil d'Etat précise les modalités d'application du présent article." } }, "LEGIARTI000025013718": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L131-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-01-01", "DATE_DEBUT": "2011-12-23" } }, "META_COMMUN": { "ID": "LEGIARTI000025013718", "URL": "article/LEGI/ARTI/00/00/25/01/37/LEGIARTI000025013718.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000050865167", "@num": "2", "#text": "Décret n°49-579 du 22 avril 1949 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000300433", "@numtexte": "49-579", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1949-04-22" }, { "@id": "LEGIARTI000038358500", "@num": "2", "#text": "Décret n°49-580 du 22 avril 1949 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000483996", "@numtexte": "49-580", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1949-04-22" }, { "@id": "LEGIARTI000044223137", "@num": "2", "#text": "Décret n°50-1318 du 21 octobre 1950 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000675970", "@numtexte": "50-1318", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-10-21" }, { "@id": "LEGIARTI000026885098", "@num": "2", "#text": "Décret n°53-506 du 21 mai 1953 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000670150", "@numtexte": "53-506", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1953-05-21" }, { "@id": "LEGIARTI000026885102", "@num": "2", "#text": "Décret n°55-1390 du 18 octobre 1955 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676042", "@numtexte": "55-1390", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1955-10-18" }, { "@id": "LEGIARTI000026885114", "@num": "4", "#text": "Décret n°72-968 du 27 octobre 1972 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000304093", "@numtexte": "72-968", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-10-27" }, { "@id": "LEGIARTI000026885122", "@num": "6", "#text": "Décret n°75-891 du 23 septembre 1975 - 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Les cotisations d'assurance maladie et maternité, d'allocations familiales et d'assurance vieillesse des travailleurs indépendants non agricoles sont assises sur leur revenu d'activité non salarié.

Ce revenu est celui retenu pour le calcul de l'impôt sur le revenu, sans qu'il soit tenu compte des plus-values et moins-values professionnelles à long terme, des reports déficitaires, des exonérations et du coefficient multiplicateur mentionné au 7 de l'article 158 du code général des impôts. En outre, les cotisations versées aux régimes facultatifs mentionnées au second alinéa du I de l'article 154 bis du même code ne sont admises en déduction que pour les assurés ayant adhéré aux régimes en cause avant le 13 février 1994.

Pour les travailleurs indépendants non agricoles qui font application de la section 2 du chapitre VI du titre II du livre V du code de commerce et sont assujettis à ce titre à l'impôt sur les sociétés, le revenu d'activité pris en compte intègre également la part des revenus mentionnés aux articles 108 à 115 du code général des impôts qui excède 10 % du montant de la valeur des biens du patrimoine affecté constaté en fin d'exercice ou la part de ces revenus qui excède 10 % du montant du bénéfice net au sens de l'article 38 du même code si ce dernier montant est supérieur. Un décret en Conseil d'Etat précise les modalités d'application du présent alinéa.

\n
" } }, "LEGIARTI000026798345": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L131-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-01-01", "DATE_DEBUT": "2013-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000026798345", "URL": "article/LEGI/ARTI/00/00/26/79/83/LEGIARTI000026798345.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

LOI n° 2012-1404 du 17 décembre 2012 de financement de la sécurité sociale pour 2013 art 11 III : Le présent article s'applique aux cotisations de sécurité sociale et contributions sociales dues au titre des périodes courant à compter du 1er janvier 2013 :

1° De manière transitoire, le montant des cotisations provisionnelles mentionnées à l'article L. 131-6-2 du code de la sécurité sociale dues au titre des années 2013 et 2014 par les travailleurs indépendants relevant de l'article 62 du code général des impôts est égal au montant des cotisations provisionnelles calculé pour ces mêmes années en application des règles antérieures à l'entrée en vigueur du présent article. Les revenus d'activité, tels que définis à l'article L. 131-6 du code de la sécurité sociale, pris en compte pour ce calcul sont majorés de 11 %. Cette majoration ne peut être supérieure à la limite de réduction prévue au deuxième alinéa du 3° de l'article 83 du code général des impôts ;
\n
2° De manière transitoire, la part des revenus mentionnés aux articles 108 à 115 du code général des impôts, lorsque ces revenus sont perçus en 2013 et en 2014, qui est retenue pour la détermination du revenu d'activité non salarié en application du troisième alinéa de l'article L. 131-6 du code de la sécurité sociale, pour les personnes nouvellement soumises aux dispositions de ce même alinéa en application du 2° du A du I du présent article, est prise en compte pour le calcul des cotisations provisionnelles mentionnées au deuxième alinéa de l'article L. 131-6-2 du code de la sécurité sociale dues au titre des années 2013 et 2014. Ces revenus font l'objet d'une déclaration obligatoire, selon les modalités prévues au quatrième alinéa du même article L. 131-6-2, dans un délai de trente jours à compter de leur perception.

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R133-30-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034727688", "@num": "R133-30-9", "#text": "Code de la sécurité sociale. - art. R133-30-9 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006748775", "@num": "R242-14", "#text": "Code de la sécurité sociale. - art. R242-14 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026892123", "@num": "R242-15", "#text": "Code de la sécurité sociale. - art. R242-15 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006749074", "@num": "R243-20", "#text": "Code de la sécurité sociale. - art. R243-20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041727769", "@num": "R642-8", "#text": "Code de la sécurité sociale. - art. R642-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044492462", "@num": "R861-15", "#text": "Code de la sécurité sociale. - art. R861-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037075048", "@num": "L3312-4", "#text": "Code du travail - art. L3312-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048488849", "@num": "L3325-1", "#text": "Code du travail - art. L3325-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649393", "@num": "L441-4", "#text": "Code du travail - art. L441-4 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046811843", "@num": "R731-32-1", "#text": "Code rural et de la pêche maritime - art. R731-32-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172472", "@fin": "2017-01-01", "#text": "Section 5 : Cotisations sur les revenus d'activité des travailleurs non salariés des professions non agricoles", "@debut": "2003-12-20" }, { "@id": "LEGISCTA000033714224", "@fin": "2999-01-01", "#text": "Section 5 : Cotisations sur les revenus d'activité des travailleurs indépendants non agricoles", "@debut": "2017-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156009", "@fin": "2999-01-01", "#text": "Chapitre 1er : Assiette et régime fiscal des cotisations", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141602", "@fin": "2999-01-01", "#text": "Titre III : Dispositions communes relatives au financement", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126885", "@fin": "2999-01-01", "#text": "Livre I : Généralités - Dispositions communes à tout ou partie des régimes de base", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740111", "@fin": "1995-02-05", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "1995-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740112", "@fin": "1996-11-15", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "1995-02-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740113", "@fin": "1998-12-27", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "1996-11-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740114", "@fin": "1999-12-30", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "1998-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740115", "@fin": "2003-08-05", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "1999-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740116", "@fin": "2003-12-19", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2003-08-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740117", "@fin": "2003-12-20", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2003-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740118", "@fin": "2005-08-03", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2003-12-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740119", "@fin": "2006-12-22", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2005-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740120", "@fin": "2007-03-06", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2006-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740121", "@fin": "2009-01-01", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2007-03-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019287219", "@fin": "2009-01-01", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020169101", "@fin": "2009-05-29", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020675442", "@fin": "2011-12-23", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2009-05-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013718", "@fin": "2013-01-01", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2011-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026798345", "@fin": "2015-01-01", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029108935", "@fin": "2017-01-01", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033714230", "@fin": "2018-06-14", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037062238", "@fin": "2018-09-01", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2018-06-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037074499", "@fin": "2018-12-23", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2018-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038039727", "@fin": "2020-01-01", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2018-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037948729", "@fin": "2022-05-15", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044978581", "@fin": "2023-12-28", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2022-05-15", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048683707", "@fin": "2999-01-01", "@num": "L131-6", "@etat": "VIGUEUR", "@debut": "2023-12-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Ce revenu est celui retenu pour le calcul de l'impôt sur le revenu, sans qu'il soit tenu compte des plus-values et moins-values professionnelles à long terme, des reports déficitaires, des exonérations, du coefficient multiplicateur mentionné au 7 de l'article 158 du code général des impôts et des déductions à effectuer du chef des frais professionnels et des frais, droits et intérêts d'emprunt prévues aux deuxième et dernier alinéas du 3° de l'article 83 du même code. En outre, les cotisations versées aux régimes facultatifs mentionnées au second alinéa du I de l'article 154 bis du même code ne sont admises en déduction que pour les assurés ayant adhéré aux régimes en cause avant le 13 février 1994.

Est également prise en compte, dans les conditions prévues au deuxième alinéa, la part des revenus mentionnés aux articles 108 à 115 du code général des impôts perçus par le travailleur non salarié non agricole, son conjoint ou le partenaire auquel il est lié par un pacte civil de solidarité ou leurs enfants mineurs non émancipés et des revenus visés au 4° de l'article 124 du même code qui est supérieure à 10 % du capital social et des primes d'émission et des sommes versées en compte courant détenus en toute propriété ou en usufruit par ces mêmes personnes. Un décret en Conseil d'Etat précise la nature des apports retenus pour la détermination du capital social au sens du présent alinéa ainsi que les modalités de prise en compte des sommes versées en compte courant.

" } }, "LEGIARTI000029108935": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L131-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-01-01", "DATE_DEBUT": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000029108935", "URL": "article/LEGI/ARTI/00/00/29/10/89/LEGIARTI000029108935.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 25 VI de la loi n° 2014-626 du 18 juin 2014, les présentes dispositions sont applicables aux cotisations et aux contributions de sécurité sociale dues au titre des périodes courant à compter du 1er janvier 2015.

\n
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000050865167", "@num": "2", "#text": "Décret n°49-579 du 22 avril 1949 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000300433", "@numtexte": "49-579", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1949-04-22" }, { "@id": "LEGIARTI000038358500", "@num": "2", "#text": "Décret n°49-580 du 22 avril 1949 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000483996", "@numtexte": "49-580", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1949-04-22" }, { "@id": "LEGIARTI000044223137", "@num": "2", "#text": "Décret n°50-1318 du 21 octobre 1950 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000675970", "@numtexte": "50-1318", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-10-21" }, { "@id": "LEGIARTI000026885098", "@num": "2", "#text": "Décret n°53-506 du 21 mai 1953 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000670150", "@numtexte": "53-506", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1953-05-21" }, { "@id": "LEGIARTI000026885102", "@num": "2", "#text": "Décret n°55-1390 du 18 octobre 1955 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676042", "@numtexte": "55-1390", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1955-10-18" }, { "@id": "LEGIARTI000026885114", "@num": "4", "#text": "Décret n°72-968 du 27 octobre 1972 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000304093", "@numtexte": "72-968", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-10-27" }, { "@id": "LEGIARTI000026885122", "@num": "6", "#text": "Décret n°75-891 du 23 septembre 1975 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000683202", "@numtexte": "75-891", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-09-23" }, { "@id": "LEGIARTI000046813891", "@num": "3 bis", "#text": "Décret n°78-283 du 28 février 1978 - art. 3 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874155", "@numtexte": "78-283", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-02-28" }, { "@id": "LEGIARTI000046875038", "@num": "2", "#text": "Décret n°79-262 du 21 mars 1979 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000702512", "@numtexte": "79-262", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1979-03-21" }, { "@id": "LEGIARTI000038427708", "@num": "2", "#text": "Décret n°79-265 du 27 mars 1979 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000337677", "@numtexte": "79-265", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1979-03-27" }, { "@id": "LEGIARTI000006789747", "@num": "24", "#text": "Arrêté du 19 janvier 1995 - art. 24 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGITEXT000005617797", "#text": "Décret n°95-158 du 15 février 1995", "@sens": "cible", "@cidtexte": "JORFTEXT000000551518", "@nortexte": "SPSS9500079D", "@numtexte": "95-158", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-02-15" }, { "@id": "LEGIARTI000051246747", "@num": "22", "#text": "Ordonnance n°96-1122 du 20 décembre 1996 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000368749", "@nortexte": "DOMX9600135R", "@numtexte": "96-1122", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-12-20" }, { "@id": "LEGIARTI000006758841", "@num": "9", "#text": "Loi n°2003-1199 du 18 décembre 2003 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249276", "@nortexte": "SANX0300139L", "@numtexte": "2003-1199", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000034762381", "@num": "2", "#text": "Décret n°2007-458 du 25 mars 2007 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000824512", "@nortexte": "SANS0721015D", "@numtexte": "2007-458", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-25" }, { "@id": "LEGIARTI000037256720", "@num": "1", "#text": "Arrêté du 30 mars 2007 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000464188", "@nortexte": "SANS0721128A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-03-30" }, { "@id": "LEGIARTI000036621382", "#text": "Arrêté du 13 avril 2011 - art. 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Les cotisations d'assurance maladie et maternité, d'allocations familiales et d'assurance vieillesse des travailleurs indépendants non agricoles ne relevant pas du régime prévu à l'article L. 133-6-8 du présent code sont assises sur leur revenu d'activité non salarié.

Ce revenu est celui retenu pour le calcul de l'impôt sur le revenu, sans qu'il soit tenu compte des plus-values et moins-values professionnelles à long terme, des reports déficitaires, des exonérations, du coefficient multiplicateur mentionné au 7 de l'article 158 du code général des impôts et des déductions à effectuer du chef des frais professionnels et des frais, droits et intérêts d'emprunt prévues aux deuxième et dernier alinéas du 3° de l'article 83 du même code. En outre, les cotisations versées aux régimes facultatifs mentionnées au second alinéa du I de l'article 154 bis du même code ne sont admises en déduction que pour les assurés ayant adhéré aux régimes en cause avant le 13 février 1994.

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Ce revenu est celui retenu pour le calcul de l'impôt sur le revenu, sans qu'il soit tenu compte des plus-values et moins-values professionnelles à long terme, des reports déficitaires, des exonérations, du coefficient multiplicateur mentionné au 7 de l'article 158 du code général des impôts et des déductions à effectuer du chef des frais professionnels et des frais, droits et intérêts d'emprunt prévues aux deuxième et dernier alinéas du 3° de l'article 83 du même code. En outre, les cotisations versées aux régimes facultatifs mentionnées au second alinéa du I de l'article 154 bis du même code ne sont admises en déduction que pour les assurés ayant adhéré aux régimes en cause avant le 13 février 1994.

Est également prise en compte, dans les conditions prévues au deuxième alinéa, la part des revenus mentionnés aux articles 108 à 115 du code général des impôts perçus par le travailleur indépendant non agricole, son conjoint ou le partenaire auquel il est lié par un pacte civil de solidarité ou leurs enfants mineurs non émancipés et des revenus visés au 4° de l'article 124 du même code qui est supérieure à 10 % du capital social et des primes d'émission et des sommes versées en compte courant détenus en toute propriété ou en usufruit par ces mêmes personnes. Un décret en Conseil d'Etat précise la nature des apports retenus pour la détermination du capital social au sens du présent alinéa ainsi que les modalités de prise en compte des sommes versées en compte courant.

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Les cotisations d'assurance maladie et maternité, d'allocations familiales et d'assurance vieillesse des travailleurs indépendants non agricoles autres que ceux mentionnés à l'article L. 613-7 du présent code sont assises sur leur revenu d'activité non salarié.

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Ce revenu est celui retenu pour le calcul de l'impôt sur le revenu, sans qu'il soit tenu compte des plus-values et moins-values professionnelles à long terme, des reports déficitaires, des exonérations, du coefficient multiplicateur mentionné au 7 de l'article 158 du code général des impôts et des déductions à effectuer du chef des frais professionnels et des frais, droits et intérêts d'emprunt prévues aux deuxième et dernier alinéas du 3° de l'article 83 du même code. En outre, les cotisations versées aux régimes facultatifs mentionnées au second alinéa du I de l'article 154 bis du même code ne sont admises en déduction que pour les assurés ayant adhéré aux régimes en cause avant le 13 février 1994.

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Est également prise en compte, dans les conditions prévues au deuxième alinéa, la part des revenus mentionnés aux articles 108 à 115 du code général des impôts perçus par le travailleur indépendant non agricole, son conjoint ou le partenaire auquel il est lié par un pacte civil de solidarité ou leurs enfants mineurs non émancipés et des revenus visés au 4° de l'article 124 du même code qui est supérieure à 10 % du capital social et des primes d'émission et des sommes versées en compte courant détenus en toute propriété ou en usufruit par ces mêmes personnes. Un décret en Conseil d'Etat précise la nature des apports retenus pour la détermination du capital social au sens du présent alinéa ainsi que les modalités de prise en compte des sommes versées en compte courant.

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" } }, "LEGIARTI000037074499": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L131-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-12-23", "DATE_DEBUT": "2018-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000037074499", "URL": "article/LEGI/ARTI/00/00/37/07/44/LEGIARTI000037074499.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément aux dispositions de l'article 16 de l'ordonnance n° 2018-474 du 12 juin 2018, les dispositions de la présente ordonnance s'appliquent aux cotisations et contributions dues pour les périodes courant à compter du 1er septembre 2018.

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I.-L'assiette des cotisations d'assurance maladie et maternité, d'allocations familiales, d'assurance invalidité-décès et d'assurance vieillesse des travailleurs indépendants non agricoles ne relevant pas du dispositif prévu à l'article L. 133-6-8 du présent code est constituée des revenus d'activité indépendante à retenir pour le calcul de l'impôt sur le revenu, sous réserve des dispositions des présents II et III.
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II.-L'assiette prévue au I inclut :
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1° Les sommes qui ont été déduites pour le calcul de l'impôt sur le revenu :
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a) Les exonérations fiscales ;
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b) Les moins-values à long terme prévues à l'article 39 quindecies du code général des impôts ;
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c) Les reports déficitaires ;
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d) Les déductions du chef des frais professionnels prévues au deuxième alinéa du 3° de l'article 83 du même code ;
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e) Les frais, droits et intérêts d'emprunt prévus au dernier alinéa du 3° de l'article 83 du même code ;
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f) Les cotisations versées aux régimes facultatifs mentionnés au second alinéa du I de l'article 154 bis du même code pour les assurés ayant adhéré aux régimes en cause à compter du 13 février 1994 ;
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2° Les revenus tirés de la location de tout ou partie d'un fonds de commerce, d'un établissement artisanal, commercial ou industriel muni du mobilier ou du matériel nécessaire à son exploitation, que la location, dans ce dernier cas, comprenne ou non tout ou partie des éléments incorporels du fonds de commerce ou d'industrie, lorsque ces revenus sont perçus par une personne qui réalise des actes de commerce au titre de l'entreprise louée ou y exerce une activité ;
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3° La part des revenus mentionnés aux articles 108 à 115 du même code perçus par le travailleur indépendant non agricole, son conjoint ou le partenaire auquel il est lié par un pacte civil de solidarité ou leurs enfants mineurs non émancipés et des revenus mentionnés au 4° de l'article 124 du même code qui est supérieure à 10 % du capital social et des primes d'émission et des sommes versées en compte courant détenus en toute propriété ou en usufruit par ces mêmes personnes. Un décret en Conseil d'Etat précise la nature des apports retenus pour la détermination du capital social au sens du présent 3° ainsi que les modalités de prise en compte des sommes versées en compte courant ;
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4° Pour les travailleurs indépendants non agricoles qui font application de la section 2 du chapitre VI du titre II du livre V du code de commerce et sont assujettis à ce titre à l'impôt sur les sociétés, la part des revenus mentionnés aux articles 108 à 115 du code général des impôts qui excède 10 % du montant de la valeur des biens du patrimoine affecté constaté en fin d'exercice ou la part de ces revenus qui excède 10 % du montant du bénéfice net au sens de l'article 38 du même code si ce dernier montant est supérieur. Un décret en Conseil d'Etat précise les modalités d'application du présent 4°.
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III.-Sont exclus de l'assiette prévue au I :
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1° Le montant des plus-values professionnelles à long terme prévues à l'article 39 quindecies et au a du I de l'article 219 quinquies du code général des impôts ;
\n
2° La majoration de 25 % prévue au 7 de l'article 158 du même code.

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I.-Les cotisations de sécurité sociale dues par les travailleurs indépendants non agricoles ne relevant pas du dispositif prévu à l'article L. 613-7 sont assises sur une assiette nette constituée du montant des revenus d'activité indépendante à retenir, sous réserve des dispositions des II à IV du présent article, pour le calcul de l'impôt sur le revenu, diminuée du montant de cotisations calculé selon les modalités fixées au V.

II.-Les revenus mentionnés au I sont établis avant déduction au titre de l'impôt sur le revenu des sommes suivantes :

1° Les exonérations fiscales ;

2° Les moins-values à long terme prévues à l'article 39 quindecies du code général des impôts ;

3° Les reports déficitaires ;

4° Les déductions du chef des frais professionnels prévues au deuxième alinéa du 3° de l'article 83 du même code ;

5° Les frais, droits et intérêts d'emprunt prévus au dernier alinéa du 3° de l'article 83 du même code ;

6° Les cotisations versées à des régimes obligatoires, de base ou complémentaires, de sécurité sociale et les autres sommes mentionnées au I de l'article 154 bis du même code.

III.-Les revenus mentionnés au I comprennent en outre :

1° Les revenus tirés de la location de tout ou partie d'un fonds de commerce, d'un établissement artisanal, commercial ou industriel muni du mobilier ou du matériel nécessaire à son exploitation, que la location, dans ce dernier cas, comprenne ou non tout ou partie des éléments incorporels du fonds de commerce ou d'industrie, lorsque ces revenus sont perçus par une personne qui réalise des actes de commerce au titre de l'entreprise louée ou y exerce une activité ;

2° La part des revenus mentionnés aux articles 108 à 115 du même code perçus par le travailleur indépendant non agricole, son conjoint ou le partenaire auquel il est lié par un pacte civil de solidarité ou leurs enfants mineurs non émancipés et des revenus mentionnés au 4° de l'article 124 du même code qui est supérieure à 10 % du capital social et des primes d'émission et des sommes versées en compte courant détenus en toute propriété ou en usufruit par ces mêmes personnes. Un décret en Conseil d'Etat précise la nature des apports retenus pour la détermination du capital social au sens du présent 3° ainsi que les modalités de prise en compte des sommes versées en compte courant ;

3° Pour les travailleurs indépendants non agricoles qui font application de la section 2 du chapitre VI du titre II du livre V du code de commerce et sont assujettis à ce titre à l'impôt sur les sociétés, la part des revenus mentionnés aux articles 108 à 115 du code général des impôts qui excède 10 % du montant de la valeur des biens du patrimoine affecté constaté en fin d'exercice ou la part de ces revenus qui excède 10 % du montant du bénéfice net au sens de l'article 38 du même code si ce dernier montant est supérieur. Un décret en Conseil d'Etat précise les modalités d'application du présent 4°.

IV.-Sont exclus des revenus mentionnés au I :

1° Le montant des plus-values professionnelles à long terme prévues à l'article 39 quindecies et au a du I de l'article 219 quinquies du code général des impôts ;

2° La majoration de 25 % prévue au 7 de l'article 158 du même code.

V.-Le montant de cotisations mentionné au I est égal au produit du montant des revenus établi en application des II à IV et de la somme des taux de cotisations en vigueur l'année au titre de laquelle les cotisations sont dues, applicables pour l'assiette nette mentionnée au I, rapporté à cette même somme de taux de cotisations augmentée de un.
\n
En vue de l'établissement des comptes des travailleurs indépendants dont le bénéfice est déterminé en application des articles 38 et 93 A du code général des impôts, les organismes mentionnés aux articles L. 213-1 et L. 752-4 du présent code communiquent à l'issue de la déclaration des revenus énumérés aux II et III du présent article le montant de cotisations calculé selon les modalités fixées au premier alinéa du présent V. Ces organismes mettent en place, avec le concours des organismes mentionnés aux articles L. 641-2, L. 641-5 et L. 651-1, un téléservice permettant de procéder à tout moment à ce calcul.

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II.-L'assiette prévue au I inclut :

1° Les sommes qui ont été déduites pour le calcul de l'impôt sur le revenu :

a) Les exonérations fiscales ;

b) Les moins-values à long terme prévues à l'article 39 quindecies du code général des impôts ;

c) Les reports déficitaires ;

d) Les déductions du chef des frais professionnels prévues au deuxième alinéa du 3° de l'article 83 du même code ;

e) Les frais, droits et intérêts d'emprunt prévus au dernier alinéa du 3° de l'article 83 du même code ;

f) Les cotisations versées aux régimes facultatifs mentionnés au second alinéa du I de l'article 154 bis du même code pour les assurés ayant adhéré aux régimes en cause à compter du 13 février 1994 ;

2° Les revenus tirés de la location de tout ou partie d'un fonds de commerce, d'un établissement artisanal, commercial ou industriel muni du mobilier ou du matériel nécessaire à son exploitation, que la location, dans ce dernier cas, comprenne ou non tout ou partie des éléments incorporels du fonds de commerce ou d'industrie, lorsque ces revenus sont perçus par une personne qui réalise des actes de commerce au titre de l'entreprise louée ou y exerce une activité ;

3° La part des revenus mentionnés aux articles 108 à 115 du même code perçus par le travailleur indépendant non agricole, son conjoint ou le partenaire auquel il est lié par un pacte civil de solidarité ou leurs enfants mineurs non émancipés et des revenus mentionnés au 4° de l'article 124 du même code qui est supérieure à 10 % du capital social et des primes d'émission et des sommes versées en compte courant détenus en toute propriété ou en usufruit par ces mêmes personnes. Un décret en Conseil d'Etat précise la nature des apports retenus pour la détermination du capital social au sens du présent 3° ainsi que les modalités de prise en compte des sommes versées en compte courant ;

4° Pour les travailleurs indépendants non agricoles qui font application de la section 2 du chapitre VI du titre II du livre V du code de commerce et sont assujettis à ce titre à l'impôt sur les sociétés, la part des revenus mentionnés aux articles 108 à 115 du code général des impôts qui excède 10 % du montant de la valeur des biens du patrimoine affecté constaté en fin d'exercice ou la part de ces revenus qui excède 10 % du montant du bénéfice net au sens de l'article 38 du même code si ce dernier montant est supérieur. Un décret en Conseil d'Etat précise les modalités d'application du présent 4°.

III.-Sont exclus de l'assiette prévue au I :

1° Le montant des plus-values professionnelles à long terme prévues à l'article 39 quindecies et au a du I de l'article 219 quinquies du code général des impôts ;

2° La majoration de 25 % prévue au 7 de l'article 158 du même code.

" } }, "LEGIARTI000044978573": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L731-14-1", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2023-12-28", "DATE_DEBUT": "2022-05-15" } }, "META_COMMUN": { "ID": "LEGIARTI000044978573", "URL": "article/LEGI/ARTI/00/00/44/97/85/LEGIARTI000044978573.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au IV de l'article 13 de la loi n° 2021-1900 du 30 décembre 2021, ces dispositions entrent en vigueur à la date d'entrée en vigueur de l'article L. 526-22 du code de commerce.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000044794406", "@num": "13", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000051284333", "@num": "18", "#text": "LOI n°2023-1250 du 26 décembre 2023 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048668665", "@nortexte": "ECOX2320994L", "@numtexte": "2023-1250", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2023-12-26" }, { "@id": "LEGIARTI000022356570", "@num": "L526-6", "#text": "Code de commerce - art. L526-6", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302650", "@num": "108", "#text": "Code général des impôts, CGI. - art. 108", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006585435", "@num": "L731-14", "#text": "Code rural - art. L731-14", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683403", "@num": "L731-23", "#text": "Code rural et de la pêche maritime - art. L731-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046811843", "@num": "R731-32-1", "#text": "Code rural et de la pêche maritime - art. R731-32-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006193332", "@fin": "2999-01-01", "#text": "Paragraphe 1 : Assiette des cotisations.", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006183058", "@fin": "2999-01-01", "#text": "Sous-section 1 : Dispositions générales.", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006167886", "@fin": "2999-01-01", "#text": "Section 2 : Cotisations", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006152346", "@fin": "2999-01-01", "#text": "Chapitre Ier : Financement", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138365", "@fin": "2999-01-01", "#text": "Titre III : Protection sociale des personnes non salariées des professions agricoles", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121425", "@fin": "2999-01-01", "#text": "Livre VII : Dispositions sociales", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098262", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1982-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022357575", "@fin": "2022-05-15", "@num": "L731-14-1", "@etat": "MODIFIE", "@debut": "2010-12-11", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000044978573", "@fin": "2023-12-28", "@num": "L731-14-1", "@etat": "ABROGE", "@debut": "2022-05-15", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour les chefs d'exploitation ou d'entreprise agricole qui relèvent des articles L. 526-22 et suivants du code de commerce et qui sont assujettis à l'impôt sur les sociétés, les revenus professionnels mentionnés à l'article L. 731-14 du présent code intègrent également la part des revenus mentionnés aux articles 108 à 115 du code général des impôts qui excède 10 % du montant du bénéfice net au sens de l'article 38 du même code ou, lorsque ces chefs d'exploitation ou d'entreprise agricole font application de la section 2 du chapitre VI du titre II du livre V du code de commerce et si ce montant est supérieur, la part de ces revenus qui excède 10 % du montant de la valeur des biens du patrimoine affecté constaté en fin d'exercice. Un décret en Conseil d'Etat précise les modalités d'application du présent article.

" } }, "LEGIARTI000044978581": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L131-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-12-28", "DATE_DEBUT": "2022-05-15" } }, "META_COMMUN": { "ID": "LEGIARTI000044978581", "URL": "article/LEGI/ARTI/00/00/44/97/85/LEGIARTI000044978581.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au IV de l'article 13 de la loi n° 2021-1900 du 30 décembre 2021, ces dispositions entrent en vigueur à la date d'entrée en vigueur de l'article L. 526-22 du code de commerce.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000050865167", "@num": "2", "#text": "Décret n°49-579 du 22 avril 1949 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000300433", "@numtexte": "49-579", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1949-04-22" }, { "@id": "LEGIARTI000038358500", "@num": "2", "#text": "Décret n°49-580 du 22 avril 1949 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000483996", "@numtexte": "49-580", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1949-04-22" }, { "@id": "LEGIARTI000044223137", "@num": "2", "#text": "Décret n°50-1318 du 21 octobre 1950 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000675970", "@numtexte": "50-1318", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-10-21" }, { "@id": "LEGIARTI000026885098", "@num": "2", "#text": "Décret n°53-506 du 21 mai 1953 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000670150", "@numtexte": "53-506", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1953-05-21" }, { "@id": "LEGIARTI000026885102", "@num": "2", "#text": "Décret n°55-1390 du 18 octobre 1955 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676042", "@numtexte": "55-1390", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1955-10-18" }, { "@id": "LEGIARTI000026885114", "@num": "4", "#text": "Décret n°72-968 du 27 octobre 1972 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000304093", "@numtexte": "72-968", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-10-27" }, { "@id": "LEGIARTI000026885122", "@num": "6", "#text": "Décret n°75-891 du 23 septembre 1975 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000683202", "@numtexte": "75-891", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-09-23" }, { "@id": "LEGIARTI000046813891", "@num": "3 bis", "#text": "Décret n°78-283 du 28 février 1978 - art. 3 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874155", "@numtexte": "78-283", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-02-28" }, { "@id": "LEGIARTI000046875038", "@num": "2", "#text": "Décret n°79-262 du 21 mars 1979 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000702512", "@numtexte": "79-262", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1979-03-21" }, { "@id": "LEGIARTI000038427708", "@num": "2", "#text": "Décret n°79-265 du 27 mars 1979 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000337677", "@numtexte": "79-265", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1979-03-27" }, { "@id": "LEGIARTI000006789747", "@num": "24", "#text": "Arrêté du 19 janvier 1995 - art. 24 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGITEXT000005617797", "#text": "Décret n°95-158 du 15 février 1995", "@sens": "cible", "@cidtexte": "JORFTEXT000000551518", "@nortexte": "SPSS9500079D", "@numtexte": "95-158", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-02-15" }, { "@id": "LEGIARTI000051246747", "@num": "22", "#text": "Ordonnance n°96-1122 du 20 décembre 1996 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000368749", "@nortexte": "DOMX9600135R", "@numtexte": "96-1122", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-12-20" }, { "@id": "LEGIARTI000006758841", "@num": "9", "#text": "Loi n°2003-1199 du 18 décembre 2003 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249276", "@nortexte": "SANX0300139L", "@numtexte": "2003-1199", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000034762381", "@num": "2", "#text": "Décret n°2007-458 du 25 mars 2007 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000824512", "@nortexte": "SANS0721015D", "@numtexte": "2007-458", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-25" }, { "@id": "LEGIARTI000037256720", "@num": "1", "#text": "Arrêté du 30 mars 2007 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000464188", "@nortexte": "SANS0721128A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-03-30" }, { "@id": "LEGIARTI000036621382", "#text": "Arrêté du 13 avril 2011 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023909782", "@nortexte": "ETSS1110749A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-04-13" }, { "@id": "LEGIARTI000025100598", "#text": "Arrêté du 19 décembre 2011 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025046872", "@nortexte": "ETSS1134494A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-19" }, { "@id": "LEGIARTI000025090370", "@num": "2", "#text": "Décret n°2011-2038 du 29 décembre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025055789", "@nortexte": "BCRS1135305D", "@numtexte": "2011-2038", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-29" }, { "@id": "LEGIARTI000027826982", "@num": "Annexe", "#text": "Arrêté du 30 juillet 2013 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027825575", "@nortexte": "AFSS1320560A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-07-30" }, { "@id": "LEGIARTI000036536276", "#text": "Arrêté du 22 décembre 2017 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000036251923", "@nortexte": "SSAS1736341A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-22" }, { "@id": "LEGIARTI000037400634", "@num": "2", "#text": "Arrêté du 11 septembre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037399783", "@nortexte": "ECOC1818571A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-09-11" }, { "@id": "LEGIARTI000038354847", "@num": "1", "#text": "Décret n°2019-288 du 8 avril 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000038353912", "@nortexte": "SSAS1906339D", "@numtexte": "2019-288", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-04-08" }, { "@id": "LEGIARTI000038433836", "@num": "1", "#text": "Décret n°2019-386 du 29 avril 2019 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038431204", "@nortexte": "SSAS1904660D", "@numtexte": "2019-386", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-04-29" }, { "@id": "LEGIARTI000044794406", "@num": "13", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000044983195", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303543", "@num": "219 quinquies", "#text": "Code général des impôts, CGI. - art. 219 quinquies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988321", "@num": "38", "#text": "Code général des impôts, CGI. - art. 38 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307707", "@num": "39 quindecies", "#text": "Code général des impôts, CGI. - art. 39 quindecies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307096", "@num": "83", "#text": "Code général des impôts, CGI. - art. 83", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302629", "@num": "93 A", "#text": "Code général des impôts, CGI. - art. 93 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037400774", "@num": "Annexe 4-2", "#text": "Code de commerce - art. Annexe 4-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022305433", "@num": "A114-0-26", "#text": "Code de la mutualité - art. A114-0-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022296606", "@num": "R4031-44", "#text": "Code de la santé publique - art. R4031-44 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038405807", "@num": "D131-7", "#text": "Code de la sécurité sociale. - art. D131-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735217", "@num": "D133-17", "#text": "Code de la sécurité sociale. - art. D133-17 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020528910", "@num": "D161-1-1-1", "#text": "Code de la sécurité sociale. - art. D161-1-1-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041967517", "@num": "D611-1", "#text": "Code de la sécurité sociale. - art. D611-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025629802", "@num": "D612-2", "#text": "Code de la sécurité sociale. - art. D612-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738306", "@num": "D612-20", "#text": "Code de la sécurité sociale. - art. D612-20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026885423", "@num": "D612-7", "#text": "Code de la sécurité sociale. - art. D612-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041966324", "@num": "D613-1", "#text": "Code de la sécurité sociale. - art. D613-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038622142", "@num": "D613-21", "#text": "Code de la sécurité sociale. - art. D613-21 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041966835", "@num": "D621-1", "#text": "Code de la sécurité sociale. - art. D621-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904592", "@num": "D621-2", "#text": "Code de la sécurité sociale. - art. D621-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904537", "@num": "D621-3", "#text": "Code de la sécurité sociale. - art. 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Dispositions communes à tout ou partie des régimes de base", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740111", "@fin": "1995-02-05", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "1995-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740112", "@fin": "1996-11-15", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "1995-02-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740113", "@fin": "1998-12-27", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "1996-11-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740114", "@fin": "1999-12-30", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "1998-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740115", "@fin": "2003-08-05", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "1999-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740116", "@fin": "2003-12-19", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2003-08-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740117", "@fin": "2003-12-20", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2003-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740118", "@fin": "2005-08-03", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2003-12-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740119", "@fin": "2006-12-22", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2005-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740120", "@fin": "2007-03-06", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2006-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740121", "@fin": "2009-01-01", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2007-03-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019287219", "@fin": "2009-01-01", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020169101", "@fin": "2009-05-29", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020675442", "@fin": "2011-12-23", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2009-05-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013718", "@fin": "2013-01-01", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2011-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026798345", "@fin": "2015-01-01", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029108935", "@fin": "2017-01-01", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033714230", "@fin": "2018-06-14", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037062238", "@fin": "2018-09-01", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2018-06-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037074499", "@fin": "2018-12-23", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2018-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038039727", "@fin": "2020-01-01", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2018-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037948729", "@fin": "2022-05-15", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044978581", "@fin": "2023-12-28", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2022-05-15", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048683707", "@fin": "2999-01-01", "@num": "L131-6", "@etat": "VIGUEUR", "@debut": "2023-12-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

II.-Les revenus mentionnés au I sont établis avant déduction au titre de l'impôt sur le revenu des sommes suivantes :

1° Les exonérations fiscales ;

2° Les moins-values à long terme prévues à l'article 39 quindecies du code général des impôts ;

3° Les reports déficitaires ;

4° Les déductions du chef des frais professionnels prévues au deuxième alinéa du 3° de l'article 83 du même code ;

5° Les frais, droits et intérêts d'emprunt prévus au dernier alinéa du 3° de l'article 83 du même code ;

6° Les cotisations versées à des régimes obligatoires, de base ou complémentaires, de sécurité sociale et les autres sommes mentionnées au I de l'article 154 bis du même code.

III.-Les revenus mentionnés au I comprennent en outre :

3° Pour les travailleurs indépendants non agricoles qui relèvent des articles L. 526-22 et suivants du code de commerce et qui sont assujettis à l'impôt sur les sociétés, la part des revenus mentionnés aux articles 108 à 115 du code général des impôts qui excède 10 % du montant du bénéfice net au sens de l'article 38 du même code ou, lorsque ces travailleurs indépendants font application de la section 2 du chapitre VI du titre II du livre V du code de commerce et si ce montant est supérieur, la part de ces revenus qui excède 10 % du montant de la valeur des biens du patrimoine affecté constaté en fin d'exercice. Un décret en Conseil d'Etat précise les modalités d'application du présent 3°.

IV.-Sont exclus des revenus mentionnés au I :

1° Le montant des plus-values professionnelles à long terme prévues à l'article 39 quindecies et au a du I de l'article 219 quinquies du code général des impôts ;

2° La majoration de 25 % prévue au 7 de l'article 158 du même code.

En vue de l'établissement des comptes des travailleurs indépendants dont le bénéfice est déterminé en application des articles 38 et 93 A du code général des impôts, les organismes mentionnés aux articles L. 213-1 et L. 752-4 du présent code communiquent à l'issue de la déclaration des revenus énumérés aux II et III du présent article le montant de cotisations calculé selon les modalités fixées au premier alinéa du présent V. Ces organismes mettent en place, avec le concours des organismes mentionnés aux articles L. 641-2, L. 641-5 et L. 651-1, un téléservice permettant de procéder à tout moment à ce calcul.

" } }, "LEGIARTI000046808235": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000046808235", "URL": "article/LEGI/ARTI/00/00/46/80/82/LEGIARTI000046808235.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000046811843", "@num": "R731-32-1", "#text": "Code rural et de la pêche maritime - art. R731-32-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046811863", "@num": "R131-7", "#text": "Code de la sécurité sociale. - art. R131-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046811853", "@num": "R131-8", "#text": "Code de la sécurité sociale. - art. R131-8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000046792090", "@nor": "ECOS2228386D", "@num": "2022-1618", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2022-1618 du 22 décembre 2022 relatif au droit de gage des organismes de sécurité sociale sur les patrimoines professionnels et personnels des entrepreneurs individuels", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000046792090", "@c_titre_court": "Décret n°2022-1618 du 22 décembre 2022" }, { "@fin": "2999-01-01", "#text": "Décret n° 2022-1618 du 22 décembre 2022 relatif au droit de gage des organismes de sécurité sociale sur les patrimoines professionnels et personnels des entrepreneurs individuels", "@debut": "2022-12-25", "@id_txt": "LEGITEXT000046808218", "@c_titre_court": "Décret n°2022-1618 du 22 décembre 2022" } ], "@ministere": "Ministère de l'économie, des finances et de la souveraineté industrielle et numérique", "@date_publi": "2022-12-24", "@date_signature": "2022-12-22", "@num_parution_jo": "0298" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000046808235", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000046792114", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code de la sécurité sociale.
\n Art. R131-7, Art. R131-8\n
\n

- Code rural et de la pêche maritime
\n Art. R731-32-1\n
\n

\n
" } }, "LEGIARTI000046811853": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R131-8", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-12-25" } }, "META_COMMUN": { "ID": "LEGIARTI000046811853", "URL": "article/LEGI/ARTI/00/00/46/81/18/LEGIARTI000046811853.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000866621", "#text": "Décret n° 85-1353 du 17 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000046808235", "@num": "2", "#text": "Décret n°2022-1618 du 22 décembre 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046792090", "@nortexte": "ECOS2228386D", "@numtexte": "2022-1618", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-22" }, { "@id": "LEGIARTI000006302650", "@num": "108", "#text": "Code général des impôts, CGI. - art. 108", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740111", "@num": "L131-6", "#text": "Code de la sécurité sociale. - art. L131-6", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026892011", "@num": "R131-3", "#text": "Code de la sécurité sociale. - art. R131-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046811843", "@num": "R731-32-1", "#text": "Code rural et de la pêche maritime - art. R731-32-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006173215", "@fin": "2999-01-01", "#text": "Section 5 : Cotisations sur les revenus d'activité des travailleurs non salariés des professions non agricoles", "@debut": "2004-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156503", "@fin": "2999-01-01", "#text": "Chapitre 1 : Assiette et régime fiscal des cotisations", "@debut": "2004-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141846", "@fin": "2019-07-08", "#text": "Titre 3 : Dispositions communes relatives au financement", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000038786059", "@fin": "2999-01-01", "#text": "Titre III : Dispositions communes relatives au financement et placements", "@debut": "2019-07-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126950", "@fin": "2999-01-01", "#text": "Livre I : Généralités - Dispositions communes à tout ou partie des régimes de base", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106085", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1961-01-12" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032118709", "@fin": "2018-09-30", "@num": "R131-8", "@etat": "MODIFIE", "@debut": "2016-02-28", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006746967", "@fin": "2013-09-19", "@num": "R131-8", "@etat": "ABROGE", "@debut": "2001-10-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037456563", "@fin": "2022-12-25", "@num": "R131-8", "@etat": "MODIFIE", "@debut": "2018-09-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046811853", "@fin": "2999-01-01", "@num": "R131-8", "@etat": "VIGUEUR", "@debut": "2022-12-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour l'application du 3° du III de l'article L. 131-6 :

1° Le montant de la valeur des biens du patrimoine affecté correspond à leur valeur brute, déduction faite des encours des emprunts y afférents, appréciés au dernier jour de l'exercice précédant la distribution des revenus mentionnés aux articles 108 à 115 du code général des impôts ;

2° Le bénéfice correspond à celui de l'exercice précédant la distribution des revenus mentionnés aux articles 108 à 115 du code général des impôts.

" } }, "LEGIARTI000048683707": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L131-6", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000048683707", "URL": "article/LEGI/ARTI/00/00/48/68/37/LEGIARTI000048683707.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au VII de l’article 18 de la loi n° 2023-1250 du 26 décembre 2023, ces dispositions s'appliquent au calcul des cotisations et des contributions dues par les travailleurs indépendants non agricoles autres que ceux mentionnés à l'article L. 613-7 du code de la sécurité sociale au titre des périodes courant à compter du 1er janvier 2025.

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I.-Les cotisations de sécurité sociale dues par les travailleurs indépendants non agricoles ne relevant pas du dispositif prévu à l'article L. 613-7 sont assises sur l'assiette définie à l'article L. 136-3. En sont toutefois déduites les sommes mentionnées aux articles L. 3312-4, L. 3324-5 et L. 3332-27 du code du travail qui leur sont versées.
\n
\n Cette assiette inclut également le montant des revenus de remplacement sans lien avec une affection de longue durée, au sens des 3° et 4° de l'article L. 160-14 du présent code, qui leur sont versés :
\n
\n 1° A l'occasion de la maladie, de la maternité, de la paternité et de l'accueil de l'enfant au titre des contrats mentionnés aux deux derniers alinéas du I de l'article 154 bis du code général des impôts ;
\n
\n 2° Par les organismes de sécurité sociale.

II.-En vue de l'établissement des comptes des travailleurs indépendants dont le bénéfice est déterminé en application des articles 38 et 93 A du code général des impôts, les organismes mentionnés aux articles L. 213-1 et L. 752-4 du présent code communiquent à l'issue de la déclaration des éléments énumérés à l'article L. 136-3 et au I du présent article le montant de cotisations et de contributions sociales dues selon les règles fixées à l'article L. 136-3 et au I du présent article. Ces organismes mettent en place, avec le concours des organismes mentionnés aux articles L. 641-2, L. 641-5 et L. 651-1, un téléservice permettant de procéder à tout moment à ce calcul.

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Article R731-32-1 AUTONOME VIGUEUR, en vigueur depuis le 25/12/2022 (Code rural et de la pêche maritime)