Actualités comptables
Exonérations de taxe foncière et de CFE : un délai supplémentaire ?

Exonérations de taxe foncière et de CFE : un délai supplémentaire ?

Publiée le lundi 05 juillet 2021 à 05h50 dans Actu Fiscale

Dans le contexte économique actuel, le gouvernement envisage-t-il d’autoriser les communes ou les établissements publics de coopération intercommunale (EPCI) à délibérer après le 1er octobre 2021 pour la mise en place d’exonérations de taxe foncière et de cotisation foncière des entreprises dans certaines zones du territoire ?


Exonérations de taxe foncière et de CFE : pas de délai supplémentaire !

Pour les impositions établies au titre des années 2020 à 2023, les communes ou les établissements publics de coopération intercommunale (EPCI) à fiscalité propre peuvent, toutes conditions par ailleurs remplies, exonérer de cotisation foncière des entreprises (CFE) et de taxe foncière sur les propriétés bâties les entreprises qui exercent :

  • une activité commerciale dans une zone de revitalisation des commerces en milieu rural (ZoRCoMiR) ;
  • une activité commerciale ou artisanale dans une zone de revitalisation des centres-villes (ZRCV).

Pour mettre en place ces dispositifs d’exonération, elles doivent délibérer en ce sens avant le 1er octobre d’une année donnée pour une application à partir du 1er janvier de l’année suivante.

Interrogé sur la possibilité de repousser cette date butoir du 1er octobre pour les délibérations qui doivent être adoptées en 2021, le gouvernement répond par la négative.

Source : Réponse ministérielle Louwagie du 22 juin 2021, Assemblée nationale, n°32565

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