{"id":91125,"date":"2024-05-06T00:00:00","date_gmt":"2024-05-05T22:00:00","guid":{"rendered":"https:\/\/www.secvergnaud.com\/index.php\/les-infos-du-jour\/regimes-dimposition-des-entreprises-agricoles-a-limpot-sur-le-revenu-benefices-agricoles-annee-2024\/"},"modified":"2024-05-06T00:00:00","modified_gmt":"2024-05-05T22:00:00","slug":"regimes-dimposition-des-entreprises-agricoles-a-limpot-sur-le-revenu-benefices-agricoles-annee-2024","status":"publish","type":"weblex-importer-post","link":"https:\/\/www.secvergnaud.com\/index.php\/les-infos-du-jour\/regimes-dimposition-des-entreprises-agricoles-a-limpot-sur-le-revenu-benefices-agricoles-annee-2024\/","title":{"rendered":"R\u00e9gimes d\u2019imposition des entreprises agricoles \u00e0 l\u2019imp\u00f4t sur le revenu (b\u00e9n\u00e9fices agricoles) \u2013 ann\u00e9e 2024"},"content":{"rendered":"<div>\n<p><strong>R\u00e9gime d\u2019imposition \u00e0 l\u2019imp\u00f4t sur le revenu :<\/strong><\/p>\n<ul>\n<li>le r\u00e9gime micro-BA ne s\u2019applique qu\u2019aux exploitants dont la moyenne des recettes est inf\u00e9rieure \u00e0 120 000 \u20ac hors taxes sur 3 ann\u00e9es cons\u00e9cutives ;<\/li>\n<li>le r\u00e9gime r\u00e9el simplifi\u00e9 d\u2019imposition s\u2019applique aux exploitants dont la moyenne des recettes, mesur\u00e9e sur 3 ann\u00e9es cons\u00e9cutives, est comprise entre 120 000 et 391 000 \u20ac, hors taxes ;<\/li>\n<li>le r\u00e9gime r\u00e9el normal s\u2019applique aux exploitants dont la moyenne des recettes, mesur\u00e9e sur 3 ann\u00e9es cons\u00e9cutives, est sup\u00e9rieure \u00e0 391 000 \u20ac hors taxes.<\/li>\n<\/ul>\n<p><strong>Source :<\/strong><strong>\u00a0<\/strong><\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000042908401\/#:~:text=Un%20r%C3%A9gime%20simplifi%C3%A9%20d'imposition,l'imp%C3%B4t%20sur%20le%20revenu%20%3A&amp;text=De%20plein%20droit%2C%20aux%20autres,365%20000%20%E2%82%AC%2C%20hors%20taxes.\" rel=\"noopener\" target=\"_blank\">Article 69 du Code g\u00e9n\u00e9ral des imp\u00f4ts<\/a><\/li>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>R\u00e9gime d\u2019imposition \u00e0 l\u2019imp\u00f4t sur le revenu : le r\u00e9gime micro-BA ne s\u2019applique qu\u2019aux exploitants dont la moyenne des recettes est inf\u00e9rieure \u00e0 120 000 \u20ac hors taxes sur 3 ann\u00e9es cons\u00e9cutives ; le r\u00e9gime r\u00e9el simplifi\u00e9 d\u2019imposition s\u2019applique aux exploitants dont la moyenne des recettes, mesur\u00e9e sur 3 ann\u00e9es cons\u00e9cutives, est comprise entre 120 [&hellip;]<\/p>\n","protected":false},"featured_media":0,"template":"","weblex-importer-activity":[],"weblex-importer-category":[491,39],"weblex-importer-tag":[283],"weblex-importer-keyword":[],"_links":{"self":[{"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-post\/91125"}],"collection":[{"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-post"}],"about":[{"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/types\/weblex-importer-post"}],"wp:attachment":[{"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/media?parent=91125"}],"wp:term":[{"taxonomy":"weblex-importer-activity","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-activity?post=91125"},{"taxonomy":"weblex-importer-category","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-category?post=91125"},{"taxonomy":"weblex-importer-tag","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-tag?post=91125"},{"taxonomy":"weblex-importer-keyword","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-keyword?post=91125"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}