{"id":2160,"date":"2022-12-05T08:00:37","date_gmt":"2022-12-05T07:00:37","guid":{"rendered":"https:\/\/blanc-experts-comptables.com\/?p=2160"},"modified":"2023-05-09T16:12:43","modified_gmt":"2023-05-09T14:12:43","slug":"avis-dimposition-cfe-2022","status":"publish","type":"post","link":"https:\/\/blanc-experts-comptables.com\/?p=2160","title":{"rendered":"Avis d\u2019imposition CFE 2022"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2160\" class=\"elementor elementor-2160\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e536523 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e536523\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8b7e193\" data-id=\"8b7e193\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-36fec95 elementor-widget elementor-widget-heading\" data-id=\"36fec95\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\"><span style=\"font-size: 2.66667rem;font-style: normal\">L'actualit\u00e9 du mois de d\u00e9cembre 2022<\/span><\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d4dc61e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d4dc61e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5eeed57\" data-id=\"5eeed57\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-82bc588 elementor-widget elementor-widget-heading\" data-id=\"82bc588\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span style=\"font-size: 2rem;font-style: normal\">Actualit\u00e9s fiscales<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c36593b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c36593b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1afb48b\" data-id=\"1afb48b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cabeba4 elementor-widget elementor-widget-heading\" data-id=\"cabeba4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Avis d\u2019imposition CFE 2022<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1b82d32 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1b82d32\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-babdacd\" data-id=\"babdacd\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b198d98 elementor-widget elementor-widget-text-editor\" data-id=\"b198d98\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Les avis d&rsquo;imp\u00f4t 2022 de CFE et\/ou d&rsquo;IFER sont consultables en ligne sur l\u2019espace professionnel depuis le site impots.gouv.fr.&nbsp;<\/p>\n<p>La date limite de paiement est fix\u00e9e au :&nbsp;<\/p>\n<p><ul><li><b>15 d\u00e9cembre 2022<\/b> en paiement direct en ligne,<br>&nbsp;<\/li><li><b>27 d\u00e9cembre 2022<\/b> si le pr\u00e9l\u00e8vement automatique \u00e0 l\u2019\u00e9ch\u00e9ance a \u00e9t\u00e9 mis en place,&nbsp;<br><br><\/li><li>Pour un montant sup\u00e9rieur \u00e0 3 000 \u20ac, l\u2019entreprise a vers\u00e9 un premier acompte \u00e9gal \u00e0 50% de la CFE avant le <b>15 juin 2022<\/b>, le solde restant est vers\u00e9 avant le<b> 15 d\u00e9cembre 2022<\/b>.<\/li><\/ul><\/p>\n\n\n<p>&nbsp;<u>RAPPELS GENERAUX&nbsp;<\/u><\/p>\n<p><ul><li>La <b>cotisation fonci\u00e8re des entreprises<\/b> (CFE) est un imp\u00f4t local d\u00fb par<b> toute entreprise et personne exer\u00e7ant une activit\u00e9 professionnelle non salari\u00e9e<\/b>, sauf exon\u00e9ration \u00e9ventuelle.<\/li><\/ul><\/p>\n<p>&nbsp;Elle constitue avec la cotisation sur la valeur ajout\u00e9e des entreprises (CVAE), l&rsquo;une des 2 composantes de la contribution \u00e9conomique territoriale (CET).&nbsp;<\/p>\n<p><ul><li>Les activit\u00e9s de <b>location ou de sous-location d&rsquo;immeubles nus<\/b> sont concern\u00e9es par la CFE lorsqu&rsquo;elles g\u00e9n\u00e8rent un chiffre d&rsquo;affaires ou des recettes brutes hors taxes d&rsquo;au moins 100 000 \u20ac.<\/li><\/ul><\/p>\n<p>&nbsp;En revanche, la CFE <b>ne concerne pas<\/b> les activit\u00e9s de location et de sous-location d&rsquo;immeubles <b>nus \u00e0 usage d&rsquo;habitation<\/b>.&nbsp;<br><span style=\"font-size: 15px\">La CFE ne concerne pas non plus la location meubl\u00e9e de certains logements qui <b>font partie de la r\u00e9sidence principale du propri\u00e9taire<\/b>.<br><\/span><span style=\"font-size: 15px\">Une entreprise est<b> exon\u00e9r\u00e9e de CFE l&rsquo;ann\u00e9e de sa cr\u00e9ation<\/b>. Ensuite, sa base d&rsquo;imposition est r\u00e9duite de moiti\u00e9 l&rsquo;ann\u00e9e suivante.&nbsp;<\/span><\/p>\n<p><ul><li>Base d\u2019imposition de la CFE : elle est bas\u00e9e sur la <b>valeur locative<\/b> des biens immobiliers utilis\u00e9s par l\u2019entreprise en ann\u00e9e N-2.&nbsp;<\/li><\/ul><\/p>\n<p>La cotisation minimale due en 2022 par l\u2019entreprise en 2022 est comprise <b>entre 227 \u20ac et 7 046 \u20ac<\/b>, selon son chiffre d\u2019affaires et sa localit\u00e9.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-249ad99 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"249ad99\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f4808f2\" data-id=\"f4808f2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c6af858 elementor-widget elementor-widget-image\" data-id=\"c6af858\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"300\" height=\"189\" src=\"https:\/\/blanc-experts-comptables.com\/wp-content\/uploads\/2023\/01\/Capture-decran-2023-01-20-112721.png\" class=\"attachment-large size-large wp-image-2163\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>L&rsquo;actualit\u00e9 du mois de d\u00e9cembre 2022 Actualit\u00e9s fiscales Avis d\u2019imposition CFE 2022 Les avis d&rsquo;imp\u00f4t 2022 de CFE et\/ou d&rsquo;IFER sont consultables en ligne sur l\u2019espace professionnel depuis le site impots.gouv.fr.&nbsp; La date limite de paiement est fix\u00e9e au :&nbsp; 15 d\u00e9cembre 2022 en paiement direct en ligne,&nbsp; 27 d\u00e9cembre 2022 si le pr\u00e9l\u00e8vement automatique [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_seopress_robots_follow":"","_seopress_robots_imageindex":"","_seopress_robots_snippet":"","_seopress_robots_primary_cat":"none","_seopress_robots_breadcrumbs":"","_seopress_robots_freeze_modified_date":"","_seopress_robots_custom_modified_date":"","_seopress_robots_canonical":"","_seopress_social_fb_title":"","_seopress_social_fb_desc":"","_seopress_social_fb_img":"","_seopress_social_fb_img_attachment_id":0,"_seopress_social_fb_img_width":0,"_seopress_social_fb_img_height":0,"_seopress_social_twitter_title":"","_seopress_social_twitter_desc":"","_seopress_social_twitter_img":"","_seopress_social_twitter_img_attachment_id":0,"_seopress_social_twitter_img_width":0,"_seopress_social_twitter_img_height":0,"_seopress_redirections_value":"","_seopress_redirections_enabled":"","_seopress_redirections_enabled_regex":"","_seopress_redirections_logged_status":"","_seopress_redirections_param":"","_seopress_redirections_type":301,"_seopress_analysis_target_kw":"","_seopress_news_disabled":"","_seopress_video_disabled":"","_seopress_video":[],"_seopress_pro_schemas_manual":[],"_seopress_pro_rich_snippets_disable_all":"","_seopress_pro_rich_snippets_disable":[],"_seopress_pro_schemas":[],"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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