{ "article": { "LEGIARTI000053265298": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "26", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053265298", "URL": "article/LEGI/ARTI/00/00/53/26/52/LEGIARTI000053265298.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006585435", "@num": "L731-14", "#text": "Code rural - art. L731-14", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053282611", "@num": "L731-14", "#text": "Code rural et de la pêche maritime - art. L731-14 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000053265239", "@fin": "2999-01-01", "#text": "Titre IER : DISPOSITIONS RELATIVES AUX RECETTES, AU RECOUVREMENT ET À LA TRÉSORERIE", "@debut": "2025-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000053265244", "@fin": "2999-01-01", "#text": "DEUXIÈME PARTIE : DISPOSITIONS RELATIVES AUX RECETTES ET À L'ÉQUILIBRE FINANCIER DE LA SÉCURITÉ SOCIALE POUR L'EXERCICE 2026", "@debut": "2025-12-31" } ] }, "@cid": "JORFTEXT000053226384", "@nor": "CPPX2521641L", "@num": "2025-1403", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2025-1403 du 30 décembre 2025 de financement de la sécurité sociale pour 2026 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000053226384", "@c_titre_court": "LOI n°2025-1403 du 30 décembre 2025" }, { "@fin": "2999-01-01", "#text": "LOI n° 2025-1403 du 30 décembre 2025 de financement de la sécurité sociale pour 2026 (1)", "@debut": "2025-12-31", "@id_txt": "LEGITEXT000053265238", "@c_titre_court": "LOI n°2025-1403 du 30 décembre 2025" } ], "@date_publi": "2025-12-31", "@date_signature": "2025-12-30", "@num_parution_jo": "0306" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000053265298", "@fin": "2999-01-01", "@num": "26", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000053226524", "@fin": "2999-01-01", "@num": "26", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code rural et de la pêche maritime
\n Art. L731-14\n
\n

\n
" } }, "LEGIARTI000006585435": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L731-14", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-01", "DATE_DEBUT": "2000-06-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006585435", "URL": "article/LEGI/ARTI/00/00/06/58/54/LEGIARTI000006585435.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RAAXXXXXXXX1X731L014XXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 62, 8", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000216971", "#text": "Ordonnance 2000-550 2000-06-15", "@sens": "source", "@cidtexte": "JORFTEXT000000216971", "@nortexte": "AGRX0000054P", "@numtexte": "2000-550", "@typelien": "CODIFICATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006601333", "@num": "1", "#text": "Ordonnance n° 2000-550 du 30 juin 2000 - art. 1 (V) JORF 22 juin 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000583733", "@nortexte": "AGRX0000054R", "@numtexte": "2000-550", "@typelien": "CREATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-06-15" }, { "@id": "LEGITEXT000051990258", "#text": "Décret n°2025-708 du 25 juillet 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051987604", "@nortexte": "ECOS2502436D", "@numtexte": "2025-708", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-07-25" }, { "@id": "LEGIARTI000053265298", "@num": "26", "#text": "LOI n°2025-1403 du 30 décembre 2025 - art. 26", "@sens": "cible", "@cidtexte": "JORFTEXT000053226384", "@nortexte": "CPPX2521641L", "@numtexte": "2025-1403", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-12-30" }, { "@id": "LEGIARTI000006580687", "@num": "1003-12", "#text": "Code rural ancien - art. 1003-12 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071366", "@typelien": "CONCORDANCE", "@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": "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": "LEGIARTI000048683617", "@num": "L136-4", "#text": "Code de la sécurité sociale. - art. L136-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151645", "@num": "L311-3", "#text": "Code de la sécurité sociale. - art. L311-3 (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": "LEGIARTI000019506734", "@num": "D731-121", "#text": "Code rural - art. D731-121 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029956545", "@num": "L731-13-2", "#text": "Code rural - art. L731-13-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural L722-1", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000049904749", "@num": "D731-120", "#text": "Code rural et de la pêche maritime - art. D731-120 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026140079", "@num": "D731-122", "#text": "Code rural et de la pêche maritime - art. D731-122 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904742", "@num": "D731-124", "#text": "Code rural et de la pêche maritime - art. D731-124 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025095712", "@num": "D731-125", "#text": "Code rural et de la pêche maritime - art. D731-125 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904727", "@num": "D731-128", "#text": "Code rural et de la pêche maritime - art. D731-128 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904877", "@num": "D731-17", "#text": "Code rural et de la pêche maritime - art. D731-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904858", "@num": "D731-22", "#text": "Code rural et de la pêche maritime - art. D731-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904833", "@num": "D731-24", "#text": "Code rural et de la pêche maritime - art. D731-24 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030377109", "@num": "D731-34", "#text": "Code rural et de la pêche maritime - art. D731-34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026710403", "@num": "D731-37", "#text": "Code rural et de la pêche maritime - art. D731-37 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026710390", "@num": "D731-45", "#text": "Code rural et de la pêche maritime - art. D731-45 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904801", "@num": "D731-77", "#text": "Code rural et de la pêche maritime - art. D731-77 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036475183", "@num": "D731-78", "#text": "Code rural et de la pêche maritime - art. D731-78 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904780", "@num": "D731-89", "#text": "Code rural et de la pêche maritime - art. D731-89 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904766", "@num": "D731-91", "#text": "Code rural et de la pêche maritime - art. D731-91 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904757", "@num": "D731-92", "#text": "Code rural et de la pêche maritime - art. D731-92 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904680", "@num": "D731-93", "#text": "Code rural et de la pêche maritime - art. D731-93 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025095733", "@num": "D731-94", "#text": "Code rural et de la pêche maritime - art. D731-94 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034578860", "@num": "D732-155", "#text": "Code rural et de la pêche maritime - art. D732-155 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978573", "@num": "L731-14-1", "#text": "Code rural et de la pêche maritime - art. L731-14-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051282543", "@num": "L731-14-1 A", "#text": "Code rural et de la pêche maritime - art. L731-14-1 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683906", "@num": "L731-15", "#text": "Code rural et de la pêche maritime - art. L731-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037074964", "@num": "L731-19", "#text": "Code rural et de la pêche maritime - art. L731-19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033712537", "@num": "L731-23", "#text": "Code rural et de la pêche maritime - art. L731-23 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683830", "@num": "L731-25", "#text": "Code rural et de la pêche maritime - art. L731-25 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051284531", "@num": "L731-35", "#text": "Code rural et de la pêche maritime - art. L731-35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683785", "@num": "L731-42", "#text": "Code rural et de la pêche maritime - art. L731-42 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051289570", "@num": "L732-59", "#text": "Code rural et de la pêche maritime - art. L732-59 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032882529", "@num": "R731-20", "#text": "Code rural et de la pêche maritime - art. R731-20 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032118870", "@num": "R731-32", "#text": "Code rural et de la pêche maritime - art. R731-32 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024113180", "@num": "R732-70", "#text": "Code rural et de la pêche maritime - art. R732-70 (M)", "@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": "LEGIARTI000006585435", "@fin": "2002-01-01", "@num": "L731-14", "@etat": "MODIFIE", "@debut": "2000-06-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036733909", "@fin": "2003-07-03", "@num": "L731-14", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006585436", "@fin": "2013-12-25", "@num": "L731-14", "@etat": "MODIFIE", "@debut": "2003-07-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028392502", "@fin": "2023-12-28", "@num": "L731-14", "@etat": "MODIFIE", "@debut": "2013-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048683940", "@fin": "2025-12-31", "@num": "L731-14", "@etat": "MODIFIE", "@debut": "2023-12-28", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000053282611", "@fin": "2999-01-01", "@num": "L731-14", "@etat": "VIGUEUR", "@debut": "2025-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont considérés comme revenus professionnels pour la détermination de l'assiette des cotisations dues au régime de protection sociale des personnes non salariées des professions agricoles :
\n
1° Les revenus soumis à l'impôt sur le revenu dans la catégorie des bénéfices agricoles ;
\n
2° Les revenus provenant des activités non-salariées agricoles mentionnées à l'article L. 722-1 et soumis à l'impôt sur le revenu dans la catégorie des bénéfices industriels et commerciaux ou des bénéfices non commerciaux ;
\n
3° Les rémunérations allouées aux gérants et associés de certaines sociétés, provenant des activités non-salariées agricoles mentionnées à l'article L. 722-1 et soumises à l'impôt sur le revenu dans la catégorie visée à l'article 62 du code général des impôts.
\n
Les chefs d'exploitation agricole à titre individuel sont autorisés, sur option, à déduire des revenus mentionnés au 1° le montant, excédant l'abattement ci-après défini, du revenu cadastral des terres mises en valeur par ladite exploitation et dont ils sont propriétaires. Cet abattement est égal à 4 % des revenus mentionnés au 1° diminués du revenu cadastral desdites terres et multipliés par un coefficient égal au revenu cadastral de ces dernières divisé par le revenu cadastral de l'ensemble des terres mises en valeur par l'exploitation. L'abattement est d'au moins 2 000 F.
\n
Les dispositions du précédent alinéa sont applicables dans les mêmes conditions aux associés personnes physiques des sociétés visées à l'article 8 du code général des impôts pour les terres mises en valeur par lesdites sociétés lorsque celles-ci sont inscrites à l'actif de leur bilan.
\n
Un décret détermine les conditions dans lesquelles les chefs d'exploitation agricole peuvent opter pour la déduction prévue au deuxième alinéa, la durée de validité de cette option et les justificatifs qu'ils doivent fournir à la caisse de mutualité sociale agricole dont ils relèvent.
" } }, "LEGIARTI000006585436": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L731-14", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-12-25", "DATE_DEBUT": "2003-07-03" } }, "META_COMMUN": { "ID": "LEGIARTI000006585436", "URL": "article/LEGI/ARTI/00/00/06/58/54/LEGIARTI000006585436.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RAAXXXXXXXX1X731L014XXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 62, 8", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000216971", "#text": "Ordonnance 2000-550 2000-06-15", "@sens": "source", "@cidtexte": "JORFTEXT000000216971", "@nortexte": "AGRX0000054P", "@numtexte": "2000-550", "@typelien": "CODIFICATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006529785", "@num": "31", "#text": "Loi n°2003-591 du 2 juillet 2003 - art. 31 (V) JORF 3 juillet 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000422094", "@nortexte": "FPPX0300014L", "@numtexte": "2003-591", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-07-02" }, { "@id": "LEGITEXT000051990258", "#text": "Décret n°2025-708 du 25 juillet 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051987604", "@nortexte": "ECOS2502436D", "@numtexte": "2025-708", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-07-25" }, { "@id": "LEGIARTI000053265298", "@num": "26", "#text": "LOI n°2025-1403 du 30 décembre 2025 - art. 26", "@sens": "cible", "@cidtexte": "JORFTEXT000053226384", "@nortexte": "CPPX2521641L", "@numtexte": "2025-1403", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-12-30" }, { "@id": "LEGIARTI000006580687", "@num": "1003-12", "#text": "Code rural ancien - art. 1003-12 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071366", "@typelien": "CONCORDANCE", "@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": "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": "LEGIARTI000048683617", "@num": "L136-4", "#text": "Code de la sécurité sociale. - art. L136-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151645", "@num": "L311-3", "#text": "Code de la sécurité sociale. - art. L311-3 (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": "LEGIARTI000019506734", "@num": "D731-121", "#text": "Code rural - art. D731-121 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029956545", "@num": "L731-13-2", "#text": "Code rural - art. L731-13-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural L722-1", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000049904749", "@num": "D731-120", "#text": "Code rural et de la pêche maritime - art. D731-120 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026140079", "@num": "D731-122", "#text": "Code rural et de la pêche maritime - art. D731-122 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904742", "@num": "D731-124", "#text": "Code rural et de la pêche maritime - art. D731-124 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025095712", "@num": "D731-125", "#text": "Code rural et de la pêche maritime - art. D731-125 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904727", "@num": "D731-128", "#text": "Code rural et de la pêche maritime - art. D731-128 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904877", "@num": "D731-17", "#text": "Code rural et de la pêche maritime - art. D731-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904858", "@num": "D731-22", "#text": "Code rural et de la pêche maritime - art. D731-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904833", "@num": "D731-24", "#text": "Code rural et de la pêche maritime - art. D731-24 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030377109", "@num": "D731-34", "#text": "Code rural et de la pêche maritime - art. D731-34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026710403", "@num": "D731-37", "#text": "Code rural et de la pêche maritime - art. D731-37 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026710390", "@num": "D731-45", "#text": "Code rural et de la pêche maritime - art. D731-45 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904801", "@num": "D731-77", "#text": "Code rural et de la pêche maritime - art. D731-77 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036475183", "@num": "D731-78", "#text": "Code rural et de la pêche maritime - art. D731-78 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904780", "@num": "D731-89", "#text": "Code rural et de la pêche maritime - art. D731-89 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904766", "@num": "D731-91", "#text": "Code rural et de la pêche maritime - art. 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D731-94 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034578860", "@num": "D732-155", "#text": "Code rural et de la pêche maritime - art. D732-155 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978573", "@num": "L731-14-1", "#text": "Code rural et de la pêche maritime - art. L731-14-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051282543", "@num": "L731-14-1 A", "#text": "Code rural et de la pêche maritime - art. L731-14-1 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683906", "@num": "L731-15", "#text": "Code rural et de la pêche maritime - art. L731-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037074964", "@num": "L731-19", "#text": "Code rural et de la pêche maritime - art. L731-19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033712537", "@num": "L731-23", "#text": "Code rural et de la pêche maritime - art. L731-23 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683830", "@num": "L731-25", "#text": "Code rural et de la pêche maritime - art. L731-25 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051284531", "@num": "L731-35", "#text": "Code rural et de la pêche maritime - art. L731-35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683785", "@num": "L731-42", "#text": "Code rural et de la pêche maritime - art. L731-42 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051289570", "@num": "L732-59", "#text": "Code rural et de la pêche maritime - art. L732-59 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032882529", "@num": "R731-20", "#text": "Code rural et de la pêche maritime - art. R731-20 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032118870", "@num": "R731-32", "#text": "Code rural et de la pêche maritime - art. R731-32 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024113180", "@num": "R732-70", "#text": "Code rural et de la pêche maritime - art. R732-70 (M)", "@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": "LEGIARTI000006585435", "@fin": "2002-01-01", "@num": "L731-14", "@etat": "MODIFIE", "@debut": "2000-06-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036733909", "@fin": "2003-07-03", "@num": "L731-14", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006585436", "@fin": "2013-12-25", "@num": "L731-14", "@etat": "MODIFIE", "@debut": "2003-07-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028392502", "@fin": "2023-12-28", "@num": "L731-14", "@etat": "MODIFIE", "@debut": "2013-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048683940", "@fin": "2025-12-31", "@num": "L731-14", "@etat": "MODIFIE", "@debut": "2023-12-28", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000053282611", "@fin": "2999-01-01", "@num": "L731-14", "@etat": "VIGUEUR", "@debut": "2025-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont considérés comme revenus professionnels pour la détermination de l'assiette des cotisations dues au régime de protection sociale des personnes non salariées des professions agricoles :

1° Les revenus soumis à l'impôt sur le revenu dans la catégorie des bénéfices agricoles ;

2° Les revenus provenant des activités non-salariées agricoles mentionnées à l'article L. 722-1 et soumis à l'impôt sur le revenu dans la catégorie des bénéfices industriels et commerciaux ou des bénéfices non commerciaux ;

3° Les rémunérations allouées aux gérants et associés de certaines sociétés, provenant des activités non-salariées agricoles mentionnées à l'article L. 722-1 et soumises à l'impôt sur le revenu dans la catégorie visée à l'article 62 du code général des impôts.

Les chefs d'exploitation agricole à titre individuel sont autorisés, sur option, à déduire des revenus mentionnés au 1° le montant, excédant l'abattement ci-après défini, du revenu cadastral des terres mises en valeur par ladite exploitation et dont ils sont propriétaires. Cet abattement est égal à 4 % des revenus mentionnés au 1° diminués du revenu cadastral desdites terres et multipliés par un coefficient égal au revenu cadastral de ces dernières divisé par le revenu cadastral de l'ensemble des terres mises en valeur par l'exploitation. L'abattement est d'au moins 304,90 €.

Les dispositions du précédent alinéa sont applicables dans les mêmes conditions aux associés personnes physiques des sociétés visées à l'article 8 du code général des impôts pour les terres mises en valeur par lesdites sociétés lorsque celles-ci sont inscrites à l'actif de leur bilan.

Un décret détermine les conditions dans lesquelles les chefs d'exploitation agricole peuvent opter pour la déduction prévue au cinquième alinéa, la durée de validité de cette option et les justificatifs qu'ils doivent fournir à la caisse de mutualité sociale agricole dont ils relèvent.

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Sont considérés comme revenus professionnels pour la détermination de l'assiette des cotisations dues au régime de protection sociale des personnes non salariées des professions agricoles :

1° Les revenus soumis à l'impôt sur le revenu dans la catégorie des bénéfices agricoles ;

4° Pour leur montant excédant 10 % du capital social et des primes d'émission et des sommes versées en compte courant qu'ils détiennent en pleine propriété ou en usufruit :

a) Les revenus de capitaux mobiliers définis aux articles 108 à 115 du code général des impôts perçus par le chef d'exploitation ou d'entreprise agricole, son conjoint ou le partenaire auquel il est lié par un pacte civil de solidarité ou ses enfants mineurs non émancipés ainsi que les revenus mentionnés au 4° de l'article 124 du même code perçus par ces mêmes personnes ;

b) En cas d'exploitation sous la forme d'une société passible de l'impôt sur le revenu, la part des revenus mentionnés aux 1° et 2° du présent article perçus par le conjoint ou le partenaire lié par un pacte civil de solidarité ou par les enfants mineurs non émancipés du chef d'exploitation ou d'entreprise agricole, lorsqu'ils sont associés de la société.

Un décret en Conseil d'Etat précise la nature des apports retenus pour la détermination du capital social, au sens du 4° du présent article, ainsi que les modalités de prise en compte des sommes versées en compte courant.

Un décret détermine les conditions dans lesquelles les chefs d'exploitation agricole peuvent opter pour la déduction prévue au neuvième alinéa, la durée de validité de cette option et les justificatifs qu'ils doivent fournir à la caisse de mutualité sociale agricole dont ils relèvent.

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Sont considérés comme revenus professionnels pour la détermination de l'assiette des cotisations dues au régime de protection sociale des personnes non salariées des professions agricoles :

1° Les revenus soumis à l'impôt sur le revenu dans la catégorie des bénéfices agricoles ;

Un décret détermine les conditions dans lesquelles les chefs d'exploitation agricole peuvent opter pour la déduction prévue au deuxième alinéa, la durée de validité de cette option et les justificatifs qu'ils doivent fournir à la caisse de mutualité sociale agricole dont ils relèvent.

" } }, "LEGIARTI000048683940": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L731-14", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2025-12-31", "DATE_DEBUT": "2023-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000048683940", "URL": "article/LEGI/ARTI/00/00/48/68/39/LEGIARTI000048683940.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 agricoles au titre des périodes courant à compter du 1er janvier 2026.

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A114-0-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@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": "LEGIARTI000048683617", "@num": "L136-4", "#text": "Code de la sécurité sociale. - art. L136-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151645", "@num": "L311-3", "#text": "Code de la sécurité sociale. - art. L311-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037075048", "@num": "L3312-4", "#text": "Code du travail - art. 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D731-120 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026140079", "@num": "D731-122", "#text": "Code rural et de la pêche maritime - art. D731-122 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904742", "@num": "D731-124", "#text": "Code rural et de la pêche maritime - art. D731-124 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025095712", "@num": "D731-125", "#text": "Code rural et de la pêche maritime - art. D731-125 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904727", "@num": "D731-128", "#text": "Code rural et de la pêche maritime - art. D731-128 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904877", "@num": "D731-17", "#text": "Code rural et de la pêche maritime - art. D731-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904858", "@num": "D731-22", "#text": "Code rural et de la pêche maritime - art. D731-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904833", "@num": "D731-24", "#text": "Code rural et de la pêche maritime - art. D731-24 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030377109", "@num": "D731-34", "#text": "Code rural et de la pêche maritime - art. D731-34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026710403", "@num": "D731-37", "#text": "Code rural et de la pêche maritime - art. D731-37 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026710390", "@num": "D731-45", "#text": "Code rural et de la pêche maritime - art. D731-45 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904801", "@num": "D731-77", "#text": "Code rural et de la pêche maritime - art. D731-77 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036475183", "@num": "D731-78", "#text": "Code rural et de la pêche maritime - art. D731-78 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904780", "@num": "D731-89", "#text": "Code rural et de la pêche maritime - art. D731-89 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904766", "@num": "D731-91", "#text": "Code rural et de la pêche maritime - art. D731-91 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904757", "@num": "D731-92", "#text": "Code rural et de la pêche maritime - art. D731-92 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904680", "@num": "D731-93", "#text": "Code rural et de la pêche maritime - art. D731-93 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025095733", "@num": "D731-94", "#text": "Code rural et de la pêche maritime - art. D731-94 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034578860", "@num": "D732-155", "#text": "Code rural et de la pêche maritime - art. D732-155 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978573", "@num": "L731-14-1", "#text": "Code rural et de la pêche maritime - art. L731-14-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051282543", "@num": "L731-14-1 A", "#text": "Code rural et de la pêche maritime - art. L731-14-1 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683906", "@num": "L731-15", "#text": "Code rural et de la pêche maritime - art. L731-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037074964", "@num": "L731-19", "#text": "Code rural et de la pêche maritime - art. L731-19 (Ab)", "@sens": "cible", "@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": "LEGIARTI000048683830", "@num": "L731-25", "#text": "Code rural et de la pêche maritime - art. L731-25 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051284531", "@num": "L731-35", "#text": "Code rural et de la pêche maritime - art. L731-35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683785", "@num": "L731-42", "#text": "Code rural et de la pêche maritime - art. L731-42 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051289570", "@num": "L732-59", "#text": "Code rural et de la pêche maritime - art. L732-59 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032882529", "@num": "R731-20", "#text": "Code rural et de la pêche maritime - art. R731-20 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032118870", "@num": "R731-32", "#text": "Code rural et de la pêche maritime - art. R731-32 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024113180", "@num": "R732-70", "#text": "Code rural et de la pêche maritime - art. R732-70 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006903020", "@num": "L3324-5", "#text": "Code du travail - art. L3324-5", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006903073", "@num": "L3332-27", "#text": "Code du travail - art. L3332-27", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740254", "@num": "L136-3", "#text": "Code de la sécurité sociale. - art. L136-3", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031670469", "@num": "L160-14", "#text": "Code de la sécurité sociale. - art. L160-14", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@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": "LEGIARTI000006585435", "@fin": "2002-01-01", "@num": "L731-14", "@etat": "MODIFIE", "@debut": "2000-06-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036733909", "@fin": "2003-07-03", "@num": "L731-14", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006585436", "@fin": "2013-12-25", "@num": "L731-14", "@etat": "MODIFIE", "@debut": "2003-07-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028392502", "@fin": "2023-12-28", "@num": "L731-14", "@etat": "MODIFIE", "@debut": "2013-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048683940", "@fin": "2025-12-31", "@num": "L731-14", "@etat": "MODIFIE", "@debut": "2023-12-28", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000053282611", "@fin": "2999-01-01", "@num": "L731-14", "@etat": "VIGUEUR", "@debut": "2025-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les cotisations de sécurité sociale dues par les chefs d'exploitation ou d'entreprise agricole sont assises sur l'assiette définie à l'article L. 136-4 du code de la sécurité sociale et, au titre des activités mentionnées à l'article L. 136-3 du même code dont l'exercice relève du champ défini aux articles L. 722-1 à L. 722-3 du présent code, sur l'assiette mentionnée à l'article L. 136-3 du code de la sécurité sociale.
\n
\n Cette assiette est établie après déduction des sommes mentionnées aux articles L. 3312-4, L. 3324-5 et L. 3332-27 du code du travail versées au bénéfice des chefs d'exploitation ou d'entreprise agricole.
\n
\n Elle inclut 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 code de la sécurité sociale, 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.

" } }, "LEGIARTI000053282611": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L731-14", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2025-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000053282611", "URL": "article/LEGI/ARTI/00/00/53/28/26/LEGIARTI000053282611.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à la formule exécutoire de la loi n° 2025-1403 du 30 décembre 2025, ces dispositions, dans leur rédaction résultant de la loi précitée, entrent en vigueur immédiatement.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000216971", "#text": "Rapport relatif à l'ordonnance n° 2000-550 du 15 juin 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000216971", "@nortexte": "AGRX0000054P", "@numtexte": "2000-550", "@typelien": "CODIFICATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000051990258", "#text": "Décret n°2025-708 du 25 juillet 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051987604", "@nortexte": "ECOS2502436D", "@numtexte": "2025-708", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-07-25" }, { "@id": "LEGIARTI000053265298", "@num": "26", "#text": "LOI n°2025-1403 du 30 décembre 2025 - art. 26", "@sens": "cible", "@cidtexte": "JORFTEXT000053226384", "@nortexte": "CPPX2521641L", "@numtexte": "2025-1403", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-12-30" }, { "@id": "LEGIARTI000053265298", "@num": "26", "#text": "LOI n°2025-1403 du 30 décembre 2025 - art. 26", "@sens": "cible", "@cidtexte": "JORFTEXT000053226384", "@nortexte": "CPPX2521641L", "@numtexte": "2025-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2025-12-30" }, { "@id": "LEGIARTI000006307451", "@num": "154 bis", "#text": "Code général des impôts, CGI. - art. 154 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307821", "@num": "81", "#text": "Code général des impôts, CGI. - art. 81", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580687", "@num": "1003-12", "#text": "Code rural ancien - art. 1003-12 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071366", "@typelien": "CONCORDANCE", "@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": "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": "LEGIARTI000048683617", "@num": "L136-4", "#text": "Code de la sécurité sociale. - art. L136-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151645", "@num": "L311-3", "#text": "Code de la sécurité sociale. - art. L311-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037075048", "@num": "L3312-4", "#text": "Code du travail - art. 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D731-120 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026140079", "@num": "D731-122", "#text": "Code rural et de la pêche maritime - art. D731-122 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904742", "@num": "D731-124", "#text": "Code rural et de la pêche maritime - art. D731-124 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025095712", "@num": "D731-125", "#text": "Code rural et de la pêche maritime - art. 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Les cotisations de sécurité sociale dues par les chefs d'exploitation ou d'entreprise agricole sont assises sur l'assiette définie à l'article L. 136-4 du code de la sécurité sociale et, au titre des activités mentionnées à l'article L. 136-3 du même code dont l'exercice relève du champ défini aux articles L. 722-1 à L. 722-3 du présent code, sur l'assiette mentionnée à l'article L. 136-3 du code de la sécurité sociale.
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Cette assiette est établie après déduction des sommes mentionnées aux articles L. 3312-4, L. 3324-5 et L. 3332-27 du code du travail versées au bénéfice des chefs d'exploitation ou d'entreprise agricole.
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Elle inclut 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 code de la sécurité sociale, qui leur sont versés :
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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 ;
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2° Par les organismes de sécurité sociale.

Ne sont pas incluses dans l'assiette les sommes versées aux non-salariés agricoles pour les maladies professionnelles et les accidents du travail ou en réparation des maladies causées par des pesticides, mentionnées au 8° de l'article 81 du même code.

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Article 26 ENTIEREMENT_MODIF (LOI n° 2025-1403 du 30 décembre 2025 de financement de la sécurité sociale pour 2026 (1))