{"id":2647,"date":"2023-12-15T10:54:18","date_gmt":"2023-12-15T09:54:18","guid":{"rendered":"https:\/\/blanc-experts-comptables.com\/?p=2647"},"modified":"2023-12-15T11:00:26","modified_gmt":"2023-12-15T10:00:26","slug":"avis-de-cfe","status":"publish","type":"post","link":"https:\/\/blanc-experts-comptables.com\/?p=2647","title":{"rendered":"Avis de CFE"},"content":{"rendered":"\t\t
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L'actualit\u00e9 du mois de d\u00e9cembre 2023\u200b\u200b<\/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
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Actualit\u00e9s fiscales<\/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
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Avis de CFE<\/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
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Vos avis de CFE 2023 sont en ligne sur votre espace professionnel\u202f: imp\u00f4t.gouv.fr. Le paiement doit \u00eatre fait avant le 15 d\u00e9cembre minuit.\u00a0

Votre cotisation doit \u00eatre acquitt\u00e9e obligatoirement par un moyen de paiement d\u00e9mat\u00e9rialis\u00e9\u202f: le pr\u00e9l\u00e8vement automatique (mensuel ou \u00e0 l\u2019\u00e9ch\u00e9ance) ou le paiement direct en ligne.\u00a0

Rappel pour les locations meubl\u00e9es\u202f:<\/u><\/span>
Sont exon\u00e9r\u00e9s de CFE (article 1459 du CGI) <\/em>: \u00a0<\/p>

  • les propri\u00e9taires ou locataires qui louent accidentellement en meubl\u00e9 une partie de leur habitation personnel (lorsque d’ailleurs cette location ne pr\u00e9sente aucun caract\u00e8re p\u00e9riodique) ;<\/li>
  • les personnes qui louent ou sous-louent en meubl\u00e9 une ou plusieurs pi\u00e8ces de leur habitation principale, sous r\u00e9serve que les pi\u00e8ces lou\u00e9es constituent pour le locataire ou le sous-locataire en meubl\u00e9 sa r\u00e9sidence principale, et que le prix de location demeure fix\u00e9 dans des limites raisonnables ;<\/li>
  • les personnes qui louent en meubl\u00e9 des locaux class\u00e9s \u00ab meubl\u00e9s de tourisme \u00bb, lorsque ces locaux sont compris dans leur habitation personnelle ;<\/li>
  • les personnes autres que celles vis\u00e9es ci-dessus et qui louent ou sous-louent en meubl\u00e9 tout ou partie de leur habitation personnelle.<\/li><\/ul>

    Attention l\u2019exon\u00e9ration s\u2019applique en principe de plein droit, sauf pour les 2 derni\u00e8res situations expos\u00e9es ci-dessus pour lesquelles l\u2019exon\u00e9ration de CFE s\u2019applique sauf d\u00e9lib\u00e9ration contraire des collectivit\u00e9s b\u00e9n\u00e9ficiaires de la cotisation<\/strong>.

    Compl\u00e9ment\u202fpour les locations nues et meubl\u00e9es :<\/u> BOI-IF-CFE-10-20-20-30 du 8 novembre 2023\u00a0<\/em>

    A l’exception des activit\u00e9s de location ou de sous-location d’immeubles nus \u00e0 usage d’habitation, toutes les autres activit\u00e9s de location ou de sous-location d\u2019immeubles sont donc passibles de la CFE<\/strong>, quelles que soient leurs modalit\u00e9s d\u2019exercice. \u00a0

    Il en est ainsi des activit\u00e9s de location ou de sous location nues non plac\u00e9es sous le r\u00e9gime des baux d\u2019habitation et des activit\u00e9s de location de locaux meubl\u00e9s ou \u00e9quip\u00e9s.\u00a0

    En pratique, 2 situations suppl\u00e9mentaires sont assujetties\u202f:<\/u><\/p>

    • Si le logement est lou\u00e9 nu par son propri\u00e9taire dans le cadre d\u2019un bail commercial avec le fournisseur de l\u2019h\u00e9bergement, qui le meuble lui-m\u00eame, la CFE sera due \u00e9galement par le propri\u00e9taire, sous r\u00e9serve toutefois que les recettes ou le chiffre d\u2019affaires tir\u00e9s de l\u2019activit\u00e9 de location nue soient, au cours de la p\u00e9riode de r\u00e9f\u00e9rence d\u00e9finie \u00e0 l’article 1467 A du CGI, sup\u00e9rieurs ou \u00e9gaux \u00e0 100 000 \u20ac.<\/li>
    • Si le logement garni de meubles, est donn\u00e9 en location par le propri\u00e9taire \u00e0 un preneur, afin que celui-ci exerce lui-m\u00eame, en le sous-louant \u00e0 des tiers et pour son propre compte, la prestation d\u2019h\u00e9bergement, la CFE sera due \u00e9galement par le propri\u00e9taire.<\/li><\/ul>

      Rappel\u202f: exon\u00e9ration de CFE des artisans travaillant seuls ou avec un concours limit\u00e9.<\/span>
      Cette exon\u00e9ration concerne les artisans exer\u00e7ant leur activit\u00e9 en entreprise individuelle et aux EURL dont l\u2019associ\u00e9 unique est une personne physique relevant de l\u2019imp\u00f4t sur le revenu.\u00a0

      Conditions suppl\u00e9mentaires :<\/u><\/p>

      • Exercer une activit\u00e9 o\u00f9 le travail manuel est pr\u00e9pond\u00e9rant ;<\/li>
      • Ne pas sp\u00e9culer sur la mati\u00e8re premi\u00e8re ;<\/li>
      • Ne pas utiliser des installations d\u2019une importance ou d\u2019un confort tels qu\u2019il soit possible de consid\u00e9rer qu\u2019une partie importante de la r\u00e9mun\u00e9ration de l\u2019exploitant provient du capital engag\u00e9.<\/li><\/ul>

        L\u2019artisan travaillant seul peut b\u00e9n\u00e9ficier d\u2019un concours limit\u00e9 :<\/u><\/p>

        • Conjoint ou partenaire li\u00e9 par un PACS ;\u00a0<\/li>
        • Enfants ;\u00a0<\/li>
        • Un ou plusieurs apprentis de 20 ans au plus au d\u00e9but de l\u2019apprentissage et munis d\u2019un contrat r\u00e9gulier d\u2019apprentissage.<\/li><\/ul>

          \u00c9galement la veuve qui continue la profession de son mari est autoris\u00e9e \u00e0 se faire aider par un seul ouvrier.\u00a0

          R\u00e9clamation si la CFE a \u00e9t\u00e9 pr\u00e9sent\u00e9e \u00e0 tort :<\/u>
          Les r\u00e9clamations doivent \u00eatre pr\u00e9sent\u00e9es au service des imp\u00f4ts au plus tard le 31 d\u00e9cembre de l\u2019ann\u00e9e suivant celle de l\u2019\u00e9mission de l\u2019avis d\u2019imposition (CFE de 2022 : \u00a0fin du d\u00e9lai de r\u00e9clamation au 31\/12\/2023<\/span>).\u00a0<\/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

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          L’actualit\u00e9 du mois de d\u00e9cembre 2023\u200b\u200b Actualit\u00e9s fiscales Avis de CFE Vos avis de CFE 2023 sont en ligne sur votre espace professionnel\u202f: imp\u00f4t.gouv.fr. Le paiement doit \u00eatre fait avant le 15 d\u00e9cembre minuit.\u00a0 Votre cotisation doit \u00eatre acquitt\u00e9e obligatoirement par un moyen de paiement d\u00e9mat\u00e9rialis\u00e9\u202f: le pr\u00e9l\u00e8vement automatique (mensuel ou \u00e0 l\u2019\u00e9ch\u00e9ance) ou le […]<\/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":"both","_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":"","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":"","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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