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\n

Loi n° 2010-1330 du 9 novembre 2010, article 118 II : Les dispositions de l'article 19 sont applicables aux pensions prenant effet à compter du 1er juillet 2011.

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Pour les groupements agricoles d'exploitation en commun dont tous les associés participent effectivement et régulièrement à l'activité du groupement par leur travail personnel :

1° la moyenne des recettes au-delà de laquelle ces groupements sont soumis à un régime d'imposition d'après le bénéfice réel est égale à 60 % de la limite prévue pour les exploitants individuels multipliée par le nombre d'associés, à l'exception des associés âgés de plus de soixante-deux ans au premier jour de l'exercice. Toutefois, elle est égale à la limite soixante-deux ans au premier jour de l'exercice, lorsque la moyenne des recettes du groupement est inférieure ou égale à 230 000 euros.

2° (abrogé)

3° (abrogé)

4° Les plafonds prévus aux articles 72 D et 72 D bis sont multipliés par le nombre d'associés dans la limite de trois ;

5° (transféré) ;

6° (transféré).

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