Actualités comptables
CFE et panneaux solaires : un cas vécu…

CFE et panneaux solaires : un cas vécu…

Publiée le vendredi 25 novembre 2022 à 05h51 dans Actu Fiscale

À la suite d’un contrôle, l’administration fiscale réclame à une société qui exploite des panneaux solaires installés sur les toits de bâtiments dont elle n’est pas propriétaire un supplément de cotisation foncière des entreprises (CFE). Pourquoi ? Parce qu’elle estime que la « partie toiture » des bâtiments doit être prise en compte pour le calcul de la CFE due par la société. À tort ou à raison ?


CFE : et si les panneaux solaires sont installés sur un bâtiment agricole ?

Une société conclu des contrats de bail avec des exploitants agricoles afin d’installer sur la toiture de leurs bâtiments agricoles des panneaux photovoltaïques destinés à la production d’électricité.

Quelques temps plus tard, à l’issue d’un contrôle fiscal, l’administration décide de rehausser le montant de la cotisation foncière des entreprises (CFE) due par la société.

Selon elle, en effet, parce que la société utilise matériellement les toitures de ces bâtiments pour son activité de production d’énergie, la « partie toiture » des bâtiments en question doit être prise en compte pour le calcul de sa CFE.

Mais pas pour le juge, pour qui ces toitures ne sont pas utilisées matériellement par la société… mais par les exploitants agricoles !

Le redressement fiscal est donc annulé !

Source : Arrêt du Conseil d'État du 15 novembre 2022, n° 449273

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