@socialgouv/fiches-vdd 2.1349.0 → 2.1350.0

package/CHANGELOG.md

@@ -1,3 +1,10 @@
+# [2.1350.0](https://github.com/SocialGouv/fiches-vdd/compare/v2.1349.0...v2.1350.0) (2025-04-05)
+
+
+### Features
+
+* **data:** 20250405_1824 update ([ea6e27e](https://github.com/SocialGouv/fiches-vdd/commit/ea6e27eaecc0ffed5c7ec0288e965e6982c69229))
+
 # [2.1349.0](https://github.com/SocialGouv/fiches-vdd/compare/v2.1348.0...v2.1349.0) (2025-04-04)
 
 

package/data/associations/F34103.json

@@ -49,7 +49,7 @@
           "children": [
             {
               "type": "text",
-              "text": "Oui, une association doit régler les taxes foncières sur les propriétés bâties et non bâties sauf exceptions."
+              "text": "Oui, une association doit régler les taxes foncières sur les propriétés bâties et non bâties. Mais il existe quelques exceptions."
             }
           ]
         },
@@ -79,7 +79,7 @@
           "children": [
             {
               "type": "text",
-              "text": "modified 2023-06-30"
+              "text": "modified 2025-04-04"
             }
           ]
         },
@@ -410,7 +410,7 @@
               "children": [
                 {
                   "type": "text",
-                  "text": "Toutefois, les organismes suivants en "
+                  "text": "Toutefois, les organismes et les biens suivants en "
                 },
                 {
                   "type": "element",
@@ -452,6 +452,10 @@
                               "text": "'édifices affectés à l'exercice du culte"
                             }
                           ]
+                        },
+                        {
+                          "type": "text",
+                          "text": ". Mais cette exonération ne s’applique pas aux bâtiments utilisés à des fins autres que cultuelles (par exemple, un usage commercial)."
                         }
                       ]
                     }
@@ -492,6 +496,10 @@
                               "text": "bâtiments sont affectés à l'hospitalisation de leurs membres"
                             }
                           ]
+                        },
+                        {
+                          "type": "text",
+                          "text": ". Les jardins attenant aux bâtiments affectés à l’hospitalisation des membres des associations de mutilés de guerre ou du travail peuvent également bénéficier d’une exonération de la taxe foncière."
                         }
                       ]
                     }
@@ -527,53 +535,36 @@
             },
             {
               "type": "element",
-              "name": "Paragraphe",
-              "children": [
-                {
-                  "type": "text",
-                  "text": "Les "
-                },
-                {
-                  "type": "element",
-                  "name": "MiseEnEvidence",
-                  "children": [
-                    {
-                      "type": "text",
-                      "text": "bâtiments ruraux"
-                    }
-                  ]
-                },
-                {
-                  "type": "text",
-                  "text": " sont également exonérés de la taxe foncière."
-                }
-              ]
-            },
-            {
-              "type": "element",
-              "name": "Paragraphe",
+              "name": "Liste",
+              "attributes": {
+                "type": "puce"
+              },
               "children": [
-                {
-                  "type": "text",
-                  "text": "Les "
-                },
                 {
                   "type": "element",
-                  "name": "MiseEnEvidence",
+                  "name": "Item",
                   "children": [
                     {
-                      "type": "text",
-                      "text": "jardins attenant"
+                      "type": "element",
+                      "name": "Paragraphe",
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "MiseEnEvidence",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "Bâtiments ruraux"
+                            }
+                          ]
+                        },
+                        {
+                          "type": "text",
+                          "text": " utilisés pour des activités agricoles (étables, granges, silos,...), sous réserve qu’ils répondent aux conditions prévues par la loi."
+                        }
+                      ]
                     }
                   ]
-                },
-                {
-                  "type": "text",
-                  "text": " aux bâtiments pour lesquels les associations de mutilés de guerre ou du travail sont exonérées de la taxe foncière sur les propriétés bâties."
-                },
-                {
-                  "type": "element",
-                  "name": "MiseEnEvidence"
                 }
               ]
             },
@@ -583,7 +574,7 @@
               "children": [
                 {
                   "type": "text",
-                  "text": "Le notaire, qui a authentifié l'acte de vente, envoie les pièces nécessaires aux impôts. Il en sera de même si le bien immobilier a été légué à l’association."
+                  "text": "Lorsqu’un bien est acquis ou légué, le notaire transmet à l’administration fiscale les documents nécessaires pour mettre à jour la situation cadastrale et déterminer les éventuelles exonérations applicable."
                 }
               ]
             },
@@ -593,7 +584,7 @@
               "children": [
                 {
                   "type": "text",
-                  "text": "Toutefois, si vous recevez votre avis de taxe et que vous n'avez pas été exonéré, vous devrez envoyer vos justificatifs aux impôts."
+                  "text": "Toutefois, si le responsable de l'association reçoit un avis de taxe et qu'elle n'a pas été exonéré, il sera nécessaire d'envoyer les justificatifs (attestation de reconnaissance d’utilité publique s'il est applicable, acte notarié précisant l’affectation du bien, toute autre document démontrant que l’usage du bien correspond aux critères d’exonération) aux impôts."
                 }
               ]
             }

package/data/associations/index.json

@@ -1,262 +1,262 @@
 [
-  "R71070",
-  "F34734",
-  "R14534",
-  "R65105",
-  "R45181",
-  "F31016",
-  "R71292",
-  "N21960",
-  "F24345",
-  "F21006",
-  "F34733",
-  "R45188",
-  "R48296",
-  "R17454",
-  "R14004",
-  "F32600",
-  "R1757",
-  "R48291",
-  "F34797",
-  "F34030",
-  "R47017",
-  "F31839",
-  "N22179",
-  "R18494",
-  "R18024",
-  "F31494",
-  "R11224",
-  "R19859",
-  "F2335",
-  "R48739",
-  "R71424",
-  "F1130",
-  "F31493",
-  "F31023",
-  "R68070",
-  "R2097",
-  "F1121",
-  "N31405",
-  "R49746",
-  "F1126",
-  "R71053",
-  "F3177",
-  "R11469",
-  "R21906",
-  "R46472",
-  "R1236",
-  "R51351",
-  "F34105",
-  "R49367",
-  "R59254",
-  "R50847",
-  "R2628",
-  "R24340",
-  "R24391",
-  "R51358",
-  "F34722",
-  "R37933",
-  "R32050",
-  "R1271",
-  "R45190",
-  "R24335",
-  "R56229",
-  "R71425",
-  "F1131",
-  "R46623",
-  "R47870",
-  "F34245",
-  "R53325",
-  "F1801",
-  "R47018",
-  "R71422",
-  "F31677",
-  "R17412",
-  "R33718",
-  "F31838",
-  "R2089",
-  "F21885",
-  "R10946",
-  "R52067",
-  "F34326",
-  "R45189",
-  "R14591",
-  "R58251",
-  "R71419",
-  "F34901",
-  "R58584",
-  "R14535",
-  "F1178",
-  "R37014",
-  "R45180",
-  "F33",
-  "R2631",
-  "R71293",
-  "F34724",
-  "F31654",
-  "R20287",
-  "R47828",
-  "R49237",
-  "R2075",
-  "R71067",
-  "R39110",
-  "F31621",
-  "R24341",
-  "R24390",
-  "R71069",
-  "F34103",
-  "R33450",
-  "R51669",
-  "N31332",
-  "F34104",
-  "R69802",
-  "R31899",
-  "F31613",
-  "F24418",
-  "R60912",
-  "R52616",
-  "N19554",
-  "R55578",
-  "N31404",
-  "R16070",
-  "R49747",
-  "R43745",
-  "F1127",
-  "F1120",
-  "R43742",
-  "R2970",
-  "N31403",
-  "R10959",
-  "R71286",
+  "R71399",
+  "F1813",
+  "F1124",
+  "F1123",
+  "R19843",
+  "R45178",
+  "R64069",
+  "F21899",
+  "R64012",
+  "R49744",
+  "F3175",
+  "F24469",
+  "F1319",
+  "F21565",
+  "F3109",
   "R17343",
-  "R31191",
   "R71064",
+  "R31191",
+  "R71286",
+  "R2237",
+  "F21925",
+  "R24337",
   "F34727",
   "N31028",
   "R71402",
   "R2707",
-  "F21925",
-  "R24337",
+  "R24339",
   "F34729",
   "N31331",
-  "R24339",
+  "R51354",
+  "R20989",
   "R71288",
-  "F15870",
   "R47031",
-  "F23425",
+  "F15870",
   "R50346",
-  "R2237",
-  "R51354",
-  "R20989",
-  "F1319",
-  "F3175",
-  "R71399",
-  "F3109",
-  "R19843",
-  "R45178",
-  "F1123",
-  "R64069",
-  "F766",
-  "F21899",
-  "F21565",
-  "F1813",
-  "R64012",
-  "R49744",
-  "F24469",
-  "F1124",
-  "F3116",
-  "R2083",
-  "F1926",
-  "F1132",
-  "F36845",
+  "F23425",
+  "F34667",
+  "F32081",
+  "R62511",
+  "R20991",
+  "R19467",
+  "N19508",
+  "R50795",
+  "F3180",
+  "R40438",
+  "N21962",
+  "R16391",
+  "F1390",
+  "F1928",
   "F34246",
   "R18491",
   "F17554",
   "R55392",
+  "F2607",
   "N19590",
   "F21573",
   "F31021",
+  "F36845",
+  "F1132",
   "R16476",
   "R71049",
-  "F2607",
+  "F22365",
   "R70917",
+  "F3116",
+  "F1926",
   "F15854",
-  "F1928",
-  "F22365",
-  "F3180",
-  "F32081",
-  "F34667",
-  "F1390",
-  "R823",
-  "R20991",
-  "R19467",
-  "N19508",
-  "R62511",
-  "N21962",
-  "R16391",
-  "R50795",
-  "R40438",
-  "F638",
-  "F2907",
-  "N31406",
-  "R55385",
-  "R49745",
-  "R33779",
-  "R18901",
-  "F1125",
-  "R71050",
-  "R43747",
-  "F13091",
-  "R18906",
-  "F1122",
-  "R1311",
-  "R34366",
-  "R19842",
-  "R45179",
-  "R55115",
-  "F12104",
-  "R43749",
-  "R71289",
-  "F34101",
+  "R2083",
   "R46785",
+  "F34101",
+  "R71289",
+  "R2077",
+  "R24338",
+  "R70935",
   "R33452",
   "F34728",
-  "F1119",
   "F34106",
-  "R24338",
-  "R70935",
+  "R52931",
+  "F1119",
+  "F11966",
+  "F35042",
+  "R24336",
   "F34726",
   "F36073",
   "F36412",
   "R71375",
   "R71403",
-  "R52931",
-  "F11966",
-  "F35042",
-  "R24336",
   "N22150",
   "F34721",
-  "R2077",
   "R71404",
   "R71065",
-  "F34668",
-  "R20990",
-  "R19468",
-  "F1174",
-  "R70556",
-  "R49372",
-  "R19620",
-  "F1218",
-  "N558",
-  "R41973",
-  "R70916",
-  "R2336",
+  "R33779",
+  "R49745",
+  "R18901",
+  "R71050",
+  "R43747",
+  "F13091",
+  "N31406",
+  "R55385",
+  "R1311",
+  "R18906",
+  "R34366",
+  "R19842",
+  "F1122",
+  "R45179",
+  "R43749",
+  "F2907",
+  "F1125",
+  "R55115",
+  "F12104",
   "R42579",
+  "R70916",
+  "F1927",
   "F71",
   "F2722",
   "R49969",
   "R71420",
-  "F1927",
+  "R2336",
   "R12059",
-  "R58446"
+  "R58446",
+  "F34668",
+  "F1218",
+  "R20990",
+  "F1174",
+  "R70556",
+  "R19468",
+  "R19620",
+  "R41973",
+  "R49372",
+  "F1130",
+  "N22179",
+  "F2335",
+  "R47017",
+  "F31839",
+  "R48739",
+  "R18494",
+  "R18024",
+  "F31494",
+  "R11224",
+  "R19859",
+  "F31493",
+  "F31023",
+  "R71424",
+  "R1757",
+  "R45181",
+  "F638",
+  "F31016",
+  "R71292",
+  "R71070",
+  "F34734",
+  "R14534",
+  "R65105",
+  "F21006",
+  "F34733",
+  "N21960",
+  "F24345",
+  "R14004",
+  "F32600",
+  "R45188",
+  "R48296",
+  "R17454",
+  "R48291",
+  "F34030",
+  "F34797",
+  "R49367",
+  "R1271",
+  "R59254",
+  "R50847",
+  "R51351",
+  "F34105",
+  "R24340",
+  "R24391",
+  "F34722",
+  "R51358",
+  "R2628",
+  "R24335",
+  "R45190",
+  "R37933",
+  "R32050",
+  "R68070",
+  "R1236",
+  "R49746",
+  "F3177",
+  "R71053",
+  "N31405",
+  "R11469",
+  "F1126",
+  "R2097",
+  "F1121",
+  "R21906",
+  "R46472",
+  "N558",
+  "R52067",
+  "F34326",
+  "R2631",
+  "F1178",
+  "R58251",
+  "R71419",
+  "F34901",
+  "R45189",
+  "R14591",
+  "F33",
+  "R58584",
+  "F766",
+  "R37014",
+  "R45180",
+  "R71293",
+  "R14535",
+  "F34245",
+  "R53325",
+  "R2089",
+  "R56229",
+  "R71425",
+  "R46623",
+  "R47870",
+  "R71422",
+  "F31677",
+  "R17412",
+  "R47018",
+  "F1801",
+  "R33718",
+  "F31838",
+  "F21885",
+  "R10946",
+  "F1131",
+  "F1120",
+  "R31899",
+  "F31613",
+  "R2970",
+  "R69802",
+  "R60912",
+  "R52616",
+  "F1127",
+  "F24418",
+  "R49747",
+  "R43745",
+  "R823",
+  "N19554",
+  "R55578",
+  "N31404",
+  "R16070",
+  "N31403",
+  "R10959",
+  "R43742",
+  "R47828",
+  "F34724",
+  "F31654",
+  "R20287",
+  "R71067",
+  "R49237",
+  "R24341",
+  "R24390",
+  "R71069",
+  "F34103",
+  "R2075",
+  "R39110",
+  "F31621",
+  "R33450",
+  "R51669",
+  "N31332",
+  "F34104"
 ]