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Coronavirus (COVID-19) : pas de taxe foncière pour les entreprises fermées pendant la crise ?

Coronavirus (COVID-19) : pas de taxe foncière pour les entreprises fermées pendant la crise ?

Publiée le mardi 22 juin 2021 à 05h48 dans Actu Fiscale

Un dégrèvement généralisé de taxe foncière au bénéfice des commerces, des cafés, des hôtels et des restaurants fermés administrativement en raison de la crise sanitaire liée à la propagation de la Covid-19 va-t-il être mis en œuvre ? Réponse du gouvernement…


Coronavirus (COVID-19) : un dégrèvement de taxe foncière sous conditions…

Interrogé sur la possibilité d’instaurer un dégrèvement généralisé de taxe foncière au bénéfice des commerces, des cafés, des hôtels et des restaurants fermés administrativement en raison de la crise sanitaire liée à la propagation de la Covid-19, le gouvernement répond par la négative.

Toutefois, il rappelle que ces mêmes entreprises peuvent d’ores-et-déjà bénéficier d’un dégrèvement partiel de taxe foncière en cas d’inexploitation d’un immeuble à usage commercial ou industriel qu’elles utilisent ou donnent en location munis du matériel nécessaire à leur exploitation, sous réserve du respect de 3 conditions :

  • l’inexploitation est indépendante de la volonté de l’entreprise ;
  • l’inexploitation doit avoir une durée de 3 mois au moins ;
  • l’inexploitation doit affecter soit la totalité de l’immeuble, soit une partie susceptible de location ou d’exploitation séparée.

Source : Réponse ministérielle Nury du 27 avril 2021, Assemblée nationale, n°35916

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  • Mémoire utilisée par PHP : 2,93 Mo
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  • Lang :
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