{"id":579,"date":"2018-11-06T15:30:52","date_gmt":"2018-11-06T14:30:52","guid":{"rendered":"https:\/\/www.terresa-avocats.com\/lexoneration-de-cfe-pour-les-batiments-agricole-equipes-de-panneaux-solaires\/"},"modified":"2018-11-06T15:30:52","modified_gmt":"2018-11-06T14:30:52","slug":"lexoneration-de-cfe-pour-les-batiments-agricole-equipes-de-panneaux-solaires","status":"publish","type":"post","link":"https:\/\/terresa-agricole.com\/en\/lexoneration-de-cfe-pour-les-batiments-agricole-equipes-de-panneaux-solaires\/","title":{"rendered":"L\u2019exon\u00e9ration de CFE pour les b\u00e2timents agricole \u00e9quip\u00e9s de panneaux solaires"},"content":{"rendered":"<p>En principe les b\u00e2timents affect\u00e9s \u00e0 une activit\u00e9 agricole sont exon\u00e9r\u00e9s de taxe fonci\u00e8re et de CFE. Qu\u2019en est-il lorsque des panneaux solaires sont pos\u00e9s\u00a0sur ces m\u00eames b\u00e2timents ?\u00a0Ils sont eux-m\u00eames exon\u00e9r\u00e9s de CFE\u00a0! Voil\u00e0 la r\u00e9ponse apport\u00e9e par le Ministre de l\u2019\u00e9conomie et des Finances, interpell\u00e9 par un parlementaire \u00e0 ce sujet.\u00a0En effet, la base d\u2019imposition de la CFE pour les entreprises produisant de l\u2019\u00e9nergie photovolta\u00efque est la valeur locative du b\u00e2timent sur lequel repose les panneaux.\u00a0Ainsi, lorsque les panneaux sont pos\u00e9s sur de tels b\u00e2timents, aucune valeur locative ne peut \u00eatre calcul\u00e9e compte tenu de l\u2019exon\u00e9ration de taxe fonci\u00e8re dudit b\u00e2timent.<\/p>\n<p><em>R\u00e9p. Min. n\u00b0 3987 JOAN Q, 4 septembre 2018, p. 7787 et Bofip BOI-IF-CFE-10-30-10-20-20181003 n\u00b0 185 et 188<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>En principe les b\u00e2timents affect\u00e9s \u00e0 une activit\u00e9 agricole sont exon\u00e9r\u00e9s de taxe fonci\u00e8re et de CFE. Qu\u2019en est-il lorsque des panneaux solaires sont pos\u00e9s\u00a0sur ces m\u00eames b\u00e2timents ?\u00a0Ils sont eux-m\u00eames exon\u00e9r\u00e9s de CFE\u00a0! Voil\u00e0&#8230;<\/p>\n","protected":false},"author":4,"featured_media":580,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-579","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>L\u2019exon\u00e9ration de CFE pour les b\u00e2timents agricole \u00e9quip\u00e9s de panneaux solaires - Cabinet d&#039;avocats TERR\u00c9SA<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/terresa-agricole.com\/en\/lexoneration-de-cfe-pour-les-batiments-agricole-equipes-de-panneaux-solaires\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"L\u2019exon\u00e9ration de CFE pour les b\u00e2timents agricole \u00e9quip\u00e9s de panneaux solaires - Cabinet d&#039;avocats TERR\u00c9SA\" \/>\n<meta property=\"og:description\" content=\"En principe les b\u00e2timents affect\u00e9s \u00e0 une activit\u00e9 agricole sont exon\u00e9r\u00e9s de taxe fonci\u00e8re et de CFE. Qu\u2019en est-il lorsque des panneaux solaires sont pos\u00e9s\u00a0sur ces m\u00eames b\u00e2timents ?\u00a0Ils sont eux-m\u00eames exon\u00e9r\u00e9s de CFE\u00a0! 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