@socialgouv/fiches-vdd 2.1661.0 → 2.1663.0
This diff represents the content of publicly available package versions that have been released to one of the supported registries. The information contained in this diff is provided for informational purposes only and reflects changes between package versions as they appear in their respective public registries.
- package/CHANGELOG.md +15 -0
- package/data/associations/F11966.json +2 -2
- package/data/associations/F1390.json +2 -2
- package/data/associations/F22365.json +4 -26
- package/data/associations/R14004.json +75 -20
- package/data/associations/R19859.json +1 -1
- package/data/associations/R60912.json +1 -1
- package/data/associations/index.json +243 -243
- package/data/index.json +79610 -79500
- package/data/particuliers/F10004.json +1 -1
- package/data/particuliers/F10005.json +2 -2
- package/data/particuliers/F10036.json +1 -1
- package/data/particuliers/F10041.json +1 -1
- package/data/particuliers/F1024.json +22 -1
- package/data/particuliers/F10256.json +22 -1
- package/data/particuliers/F10293.json +1451 -1259
- package/data/particuliers/F10477.json +1 -1
- package/data/particuliers/F1050.json +4 -4
- package/data/particuliers/F10519.json +3918 -1579
- package/data/particuliers/F10613.json +3 -3
- package/data/particuliers/F10705.json +254 -208
- package/data/particuliers/F10720.json +1 -1
- package/data/particuliers/F10722.json +1 -1
- package/data/particuliers/F10798.json +1 -1
- package/data/particuliers/F112.json +3 -3
- package/data/particuliers/F1142.json +2 -2
- package/data/particuliers/F11475.json +144 -65
- package/data/particuliers/F11534.json +20 -3
- package/data/particuliers/F1165.json +27 -43
- package/data/particuliers/F11966.json +2 -2
- package/data/particuliers/F12097.json +1 -1
- package/data/particuliers/F12118.json +2 -2
- package/data/particuliers/F1214.json +1 -1
- package/data/particuliers/F12151.json +3 -42
- package/data/particuliers/F12210.json +22 -1
- package/data/particuliers/F12382.json +358 -109
- package/data/particuliers/F1255.json +1 -1
- package/data/particuliers/F12686.json +3 -3
- package/data/particuliers/F13104.json +2 -2
- package/data/particuliers/F1311.json +1 -1
- package/data/particuliers/F13117.json +3 -3
- package/data/particuliers/F1360.json +30 -26
- package/data/particuliers/F13609.json +285 -99
- package/data/particuliers/F1364.json +1 -1
- package/data/particuliers/F13723.json +1 -1
- package/data/particuliers/F1389.json +2 -2
- package/data/particuliers/F1390.json +2 -2
- package/data/particuliers/F1391.json +11 -11
- package/data/particuliers/F1394.json +2 -2
- package/data/particuliers/F1396.json +1 -1
- package/data/particuliers/F1399.json +3 -3
- package/data/particuliers/F1409.json +1 -1
- package/data/particuliers/F14198.json +20 -0
- package/data/particuliers/F14208.json +419 -77
- package/data/particuliers/F1441.json +2 -2
- package/data/particuliers/F1450.json +2 -2
- package/data/particuliers/F1452.json +1 -1
- package/data/particuliers/F1460.json +1 -1
- package/data/particuliers/F1473.json +3 -3
- package/data/particuliers/F1478.json +1 -1
- package/data/particuliers/F1480.json +1 -1
- package/data/particuliers/F14953.json +2 -2
- package/data/particuliers/F14984.json +2 -2
- package/data/particuliers/F15112.json +1 -1
- package/data/particuliers/F15784.json +259 -59
- package/data/particuliers/F15984.json +2 -2
- package/data/particuliers/F16096.json +3 -3
- package/data/particuliers/F16536.json +1 -1
- package/data/particuliers/F1667.json +82 -28
- package/data/particuliers/F16787.json +2 -2
- package/data/particuliers/F16868.json +3 -3
- package/data/particuliers/F16876.json +9 -9
- package/data/particuliers/F1707.json +1 -1
- package/data/particuliers/F1726.json +10 -10
- package/data/particuliers/F1727.json +2 -2
- package/data/particuliers/F17337.json +2 -2
- package/data/particuliers/F17376.json +2 -2
- package/data/particuliers/F174.json +1191 -1190
- package/data/particuliers/F1741.json +797 -63
- package/data/particuliers/F17452.json +314 -53
- package/data/particuliers/F17578.json +209 -178
- package/data/particuliers/F1758.json +1 -1
- package/data/particuliers/F17638.json +713 -228
- package/data/particuliers/F17665.json +205 -144
- package/data/particuliers/F17669.json +34 -153
- package/data/particuliers/F17757.json +3 -3
- package/data/particuliers/F17760.json +2 -2
- package/data/particuliers/F17949.json +2 -1
- package/data/particuliers/F18142.json +2 -2
- package/data/particuliers/F1816.json +2 -2
- package/data/particuliers/F1866.json +2 -2
- package/data/particuliers/F1867.json +4 -4
- package/data/particuliers/F1868.json +1 -1
- package/data/particuliers/F18692.json +2 -2
- package/data/particuliers/F1871.json +3 -3
- package/data/particuliers/F1878.json +1 -22
- package/data/particuliers/F1880.json +3 -3
- package/data/particuliers/F1881.json +1 -1
- package/data/particuliers/F1882.json +44 -30
- package/data/particuliers/F1886.json +0 -41
- package/data/particuliers/F1894.json +1 -1
- package/data/particuliers/F1925.json +6 -6
- package/data/particuliers/F19364.json +1 -1
- package/data/particuliers/F1943.json +1 -1
- package/data/particuliers/F19450.json +154 -9
- package/data/particuliers/F1961.json +255 -246
- package/data/particuliers/F197.json +2 -2
- package/data/particuliers/F19846.json +8 -62
- package/data/particuliers/F1986.json +214 -183
- package/data/particuliers/F1988.json +507 -429
- package/data/particuliers/F20028.json +1 -1
- package/data/particuliers/F20109.json +2 -2
- package/data/particuliers/F20324.json +88 -43
- package/data/particuliers/F20343.json +22 -1
- package/data/particuliers/F20395.json +1 -1
- package/data/particuliers/F20567.json +23 -2
- package/data/particuliers/F2066.json +27 -43
- package/data/particuliers/F21031.json +86 -41
- package/data/particuliers/F21103.json +85 -5
- package/data/particuliers/F21138.json +2 -2
- package/data/particuliers/F21287.json +7 -7
- package/data/particuliers/F21304.json +2 -2
- package/data/particuliers/F2143.json +2 -2
- package/data/particuliers/F21814.json +4 -4
- package/data/particuliers/F21842.json +1 -1
- package/data/particuliers/F22365.json +4 -26
- package/data/particuliers/F229.json +3 -3
- package/data/particuliers/F2323.json +1 -1
- package/data/particuliers/F23263.json +1 -1
- package/data/particuliers/F2329.json +24 -24
- package/data/particuliers/F23429.json +2 -2
- package/data/particuliers/F2416.json +2 -2
- package/data/particuliers/F24254.json +1 -1
- package/data/particuliers/F24569.json +34 -78
- package/data/particuliers/F24570.json +2 -2
- package/data/particuliers/F24610.json +2 -2
- package/data/particuliers/F24612.json +12 -12
- package/data/particuliers/F250.json +1 -1
- package/data/particuliers/F2615.json +1 -1
- package/data/particuliers/F2686.json +1 -1
- package/data/particuliers/F2776.json +1 -1
- package/data/particuliers/F2825.json +2 -2
- package/data/particuliers/F2828.json +2 -2
- package/data/particuliers/F2830.json +2 -2
- package/data/particuliers/F2832.json +2 -2
- package/data/particuliers/F2833.json +2 -2
- package/data/particuliers/F2843.json +1 -1
- package/data/particuliers/F2844.json +1 -1
- package/data/particuliers/F2845.json +3 -3
- package/data/particuliers/F2846.json +1 -1
- package/data/particuliers/F2848.json +1 -1
- package/data/particuliers/F288.json +3 -3
- package/data/particuliers/F2890.json +1 -1
- package/data/particuliers/F2918.json +1 -1
- package/data/particuliers/F295.json +0 -838
- package/data/particuliers/F3059.json +1 -1
- package/data/particuliers/F3087.json +334 -41
- package/data/particuliers/F3088.json +278 -61
- package/data/particuliers/F31083.json +2 -2
- package/data/particuliers/F31121.json +1 -1
- package/data/particuliers/F31124.json +1 -1
- package/data/particuliers/F31128.json +1 -1
- package/data/particuliers/F31129.json +1 -1
- package/data/particuliers/F31133.json +1 -1
- package/data/particuliers/F31218.json +3 -3
- package/data/particuliers/F31269.json +38 -38
- package/data/particuliers/F3131.json +2 -2
- package/data/particuliers/F31448.json +1 -1
- package/data/particuliers/F31471.json +5 -5
- package/data/particuliers/F315.json +1 -1
- package/data/particuliers/F3150.json +1115 -364
- package/data/particuliers/F31551.json +35 -29
- package/data/particuliers/F31592.json +22 -1
- package/data/particuliers/F31602.json +35 -0
- package/data/particuliers/F31704.json +126 -89
- package/data/particuliers/F31923.json +5 -5
- package/data/particuliers/F31969.json +2 -2
- package/data/particuliers/F31985.json +3 -3
- package/data/particuliers/F32233.json +2 -2
- package/data/particuliers/F32459.json +1 -1
- package/data/particuliers/F32752.json +5 -5
- package/data/particuliers/F32776.json +2 -2
- package/data/particuliers/F32777.json +1 -1
- package/data/particuliers/F32810.json +12 -12
- package/data/particuliers/F32915.json +4 -4
- package/data/particuliers/F32927.json +1 -1
- package/data/particuliers/F33463.json +2 -2
- package/data/particuliers/F33671.json +9 -9
- package/data/particuliers/F33818.json +1 -1
- package/data/particuliers/F33865.json +1 -1
- package/data/particuliers/F33876.json +3 -3
- package/data/particuliers/F33967.json +29 -1
- package/data/particuliers/F34073.json +22 -1
- package/data/particuliers/F34102.json +1 -1
- package/data/particuliers/F34107.json +18 -4
- package/data/particuliers/F34210.json +56 -68
- package/data/particuliers/F34339.json +1 -1
- package/data/particuliers/F34375.json +3 -3
- package/data/particuliers/F34377.json +2 -2
- package/data/particuliers/F34396.json +1 -1
- package/data/particuliers/F34501.json +3 -3
- package/data/particuliers/F34742.json +1 -1
- package/data/particuliers/F34748.json +2 -2
- package/data/particuliers/F34750.json +2 -2
- package/data/particuliers/F34759.json +27 -43
- package/data/particuliers/F35050.json +1475 -1235
- package/data/particuliers/F35083.json +609 -405
- package/data/particuliers/F35336.json +2 -2
- package/data/particuliers/F35794.json +10 -0
- package/data/particuliers/F35838.json +35 -0
- package/data/particuliers/F36762.json +2 -2
- package/data/particuliers/F36766.json +3 -3
- package/data/particuliers/F36767.json +1 -1
- package/data/particuliers/F36768.json +5 -5
- package/data/particuliers/F36773.json +8 -8
- package/data/particuliers/F36774.json +26 -26
- package/data/particuliers/F36776.json +1 -1
- package/data/particuliers/F36777.json +7 -7
- package/data/particuliers/F36778.json +2 -2
- package/data/particuliers/F36779.json +1 -1
- package/data/particuliers/F36798.json +1 -1
- package/data/particuliers/F36909.json +2 -2
- package/data/particuliers/F36956.json +4 -4
- package/data/particuliers/F36961.json +8 -8
- package/data/particuliers/F37110.json +1 -1
- package/data/particuliers/F37504.json +2 -2
- package/data/particuliers/F37916.json +67 -29
- package/data/particuliers/F37923.json +8 -8
- package/data/particuliers/F37924.json +1 -1
- package/data/particuliers/F37925.json +6 -6
- package/data/particuliers/F37932.json +3 -3
- package/data/particuliers/F38054.json +2 -2
- package/data/particuliers/F39426.json +2 -2
- package/data/particuliers/F430.json +3 -3
- package/data/particuliers/F434.json +3 -3
- package/data/particuliers/F465.json +9 -15
- package/data/particuliers/F568.json +3 -3
- package/data/particuliers/F616.json +1 -1
- package/data/particuliers/F620.json +3 -3
- package/data/particuliers/F642.json +265 -69
- package/data/particuliers/F662.json +12 -12
- package/data/particuliers/F742.json +2 -2
- package/data/particuliers/F76.json +2 -2
- package/data/particuliers/F920.json +108 -172
- package/data/particuliers/F984.json +3 -3
- package/data/particuliers/N120.json +1 -1
- package/data/particuliers/N13511.json +1 -1
- package/data/particuliers/N19126.json +1 -1
- package/data/particuliers/N20591.json +1 -1
- package/data/particuliers/N23493.json +1 -1
- package/data/particuliers/N31160.json +1 -1
- package/data/particuliers/N367.json +3 -3
- package/data/particuliers/N423.json +1 -1
- package/data/particuliers/N47.json +1 -1
- package/data/particuliers/N481.json +1 -1
- package/data/particuliers/N54.json +9 -30
- package/data/particuliers/N56.json +8 -8
- package/data/particuliers/N57.json +2 -2
- package/data/particuliers/R11242.json +154 -70
- package/data/particuliers/R1137.json +1 -1
- package/data/particuliers/R13567.json +4 -4
- package/data/particuliers/R14004.json +75 -20
- package/data/particuliers/R14220.json +4 -4
- package/data/particuliers/R18626.json +1 -1
- package/data/particuliers/R18627.json +1 -1
- package/data/particuliers/R1976.json +1 -1
- package/data/particuliers/R1978.json +1 -1
- package/data/particuliers/R19859.json +1 -1
- package/data/particuliers/R20300.json +0 -34
- package/data/particuliers/R20462.json +1 -1
- package/data/particuliers/R20835.json +1 -1
- package/data/particuliers/R20907.json +11 -11
- package/data/particuliers/R2353.json +1 -1
- package/data/particuliers/R33685.json +4 -1213
- package/data/particuliers/R35676.json +2 -2
- package/data/particuliers/R36427.json +2 -2
- package/data/particuliers/R39696.json +8 -8
- package/data/particuliers/R43248.json +16 -16
- package/data/particuliers/R47719.json +6 -6
- package/data/particuliers/R47720.json +1 -1
- package/data/particuliers/R49257.json +2 -2
- package/data/particuliers/R50694.json +98 -1
- package/data/particuliers/R51788.json +19 -19
- package/data/particuliers/R52221.json +4 -4
- package/data/particuliers/R52957.json +1 -1
- package/data/particuliers/R53765.json +1 -1
- package/data/particuliers/R55312.json +34 -0
- package/data/particuliers/R57710.json +5 -17
- package/data/particuliers/R60912.json +1 -1
- package/data/particuliers/R61572.json +35 -1
- package/data/particuliers/R65295.json +26 -46
- package/data/particuliers/R66455.json +35 -1
- package/data/particuliers/R69377.json +93 -1
- package/data/particuliers/R74111.json +1 -1
- package/data/particuliers/R75549.json +4 -4
- package/data/particuliers/R75824.json +296 -0
- package/data/particuliers/R75833.json +296 -0
- package/data/particuliers/R75836.json +296 -0
- package/data/particuliers/index.json +5472 -5469
- package/data/professionnels/F17452.json +314 -53
- package/data/professionnels/F17578.json +209 -178
- package/data/professionnels/F17665.json +205 -144
- package/data/professionnels/F17669.json +34 -153
- package/data/professionnels/F19450.json +154 -9
- package/data/professionnels/F19846.json +8 -62
- package/data/professionnels/F20678.json +13 -0
- package/data/professionnels/F21746.json +4 -4
- package/data/professionnels/F22365.json +4 -26
- package/data/professionnels/F23263.json +1 -1
- package/data/professionnels/F23513.json +16 -218
- package/data/professionnels/F23566.json +1 -1
- package/data/professionnels/F2918.json +1 -1
- package/data/professionnels/F3131.json +2 -2
- package/data/professionnels/F31479.json +1 -1
- package/data/professionnels/F31687.json +1 -1
- package/data/professionnels/F31704.json +126 -89
- package/data/professionnels/F31923.json +5 -5
- package/data/professionnels/F32169.json +8 -8
- package/data/professionnels/F32232.json +6091 -10643
- package/data/professionnels/F32234.json +2 -2
- package/data/professionnels/F32308.json +1 -1
- package/data/professionnels/F33339.json +1 -1
- package/data/professionnels/F33368.json +2 -2
- package/data/professionnels/F33814.json +62 -122
- package/data/professionnels/F34671.json +4493 -3210
- package/data/professionnels/F35336.json +2 -2
- package/data/professionnels/F35342.json +1 -1
- package/data/professionnels/F35990.json +1 -1
- package/data/professionnels/F36170.json +3813 -1257
- package/data/professionnels/F36173.json +2 -2
- package/data/professionnels/F36177.json +2 -2
- package/data/professionnels/F36182.json +2 -2
- package/data/professionnels/F36201.json +1 -1
- package/data/professionnels/F36244.json +1 -1
- package/data/professionnels/F36250.json +1 -1
- package/data/professionnels/F36267.json +1 -1
- package/data/professionnels/F36607.json +1 -1
- package/data/professionnels/F36653.json +1 -1
- package/data/professionnels/F36700.json +1 -1
- package/data/professionnels/F36829.json +2 -42
- package/data/professionnels/F36925.json +1 -1
- package/data/professionnels/F36954.json +1 -1
- package/data/professionnels/F37363.json +13 -0
- package/data/professionnels/F37414.json +1 -1
- package/data/professionnels/F38051.json +1 -1
- package/data/professionnels/F38145.json +22 -1
- package/data/professionnels/F38214.json +1 -1
- package/data/professionnels/F38231.json +1 -1
- package/data/professionnels/F38232.json +3 -3
- package/data/professionnels/F38442.json +2 -2
- package/data/professionnels/F38447.json +20 -99
- package/data/professionnels/F38497.json +3 -3
- package/data/professionnels/F38552.json +3 -3
- package/data/professionnels/F38657.json +3 -3
- package/data/professionnels/F38670.json +0 -38
- package/data/professionnels/F38895.json +2 -2
- package/data/professionnels/F39033.json +3 -3
- package/data/professionnels/F39034.json +3 -3
- package/data/professionnels/F39037.json +3 -3
- package/data/professionnels/F39038.json +3 -3
- package/data/professionnels/F39039.json +3 -3
- package/data/professionnels/F39041.json +3 -3
- package/data/professionnels/F39042.json +3 -3
- package/data/professionnels/F39043.json +3 -3
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- package/data/professionnels/F39046.json +3 -3
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- package/data/professionnels/F39049.json +3 -3
- package/data/professionnels/F39050.json +3 -3
- package/data/professionnels/F39051.json +1 -1
- package/data/professionnels/F39052.json +3 -3
- package/data/professionnels/F39053.json +3 -3
- package/data/professionnels/F39055.json +3 -3
- package/data/professionnels/F39056.json +3 -3
- package/data/professionnels/F39075.json +2 -2
- package/data/professionnels/F39078.json +1 -1
- package/data/professionnels/F39080.json +3 -3
- package/data/professionnels/F39127.json +50 -36
- package/data/professionnels/F662.json +12 -12
- package/data/professionnels/N32114.json +1 -1
- package/data/professionnels/R11242.json +924 -0
- package/data/professionnels/R14004.json +75 -20
- package/data/professionnels/R1976.json +1 -1
- package/data/professionnels/R1978.json +1 -1
- package/data/professionnels/R19859.json +1 -1
- package/data/professionnels/R20462.json +1 -1
- package/data/professionnels/R20835.json +1 -1
- package/data/professionnels/R35676.json +2 -2
- package/data/professionnels/R39696.json +8 -8
- package/data/professionnels/R44934.json +34 -0
- package/data/professionnels/R50694.json +926 -0
- package/data/professionnels/R52221.json +4 -4
- package/data/professionnels/R60912.json +1 -1
- package/data/professionnels/R61551.json +1 -1
- package/data/professionnels/R61572.json +35 -1
- package/data/professionnels/R62660.json +2 -1
- package/data/professionnels/R65295.json +26 -46
- package/data/professionnels/R66455.json +35 -1
- package/data/professionnels/R69365.json +34 -0
- package/data/professionnels/R69377.json +93 -1
- package/data/professionnels/R73033.json +284 -3
- package/data/professionnels/R74617.json +64 -1
- package/data/professionnels/index.json +2517 -2515
- package/package.json +1 -1
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"children": [
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"type": "text",
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"text": "
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"text": "Aujourd’hui, seules les résidences secondaires situées en "
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"name": "
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"name": "LienInterne",
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"type": "
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"LienPublication": "F31139",
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"type": "Fiche d'information conditionnée",
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"audience": "Professionnels"
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"children": [
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{
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"type": "text",
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"text": " utilisées en tant que chambres d’hôtes, "
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"type": "element",
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"name": "MiseEnEvidence",
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"children": [
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{
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"type": "text",
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"text": "peuvent être exonérées"
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{
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"type": "text",
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"text": " de la taxe d’habitation. Depuis le 1"
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"name": "Exposant",
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"children": [
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"type": "text",
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"text": "er"
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"text": "Zones France ruralités revitalisation (ZFRR)"
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"type": "text",
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"text": "
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"text": " peuvent en bénéficier. Les communes ou les "
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"type": "element",
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"name": "LienInterne",
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"attributes": {
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"type": "
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"audience": "Professionnels"
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"LienPublication": "R31293",
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"type": "Sigle"
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"children": [
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"type": "text",
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"text": "
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"text": "EPCI"
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"type": "text",
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"text": "
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"text": " ont la possibilité par délibération d’exonérer de la taxe d’habitation les chambres d’hôtes situées dans ces zones (ZFRR). Cette décision a dû être prise en 2025 pour l’imposition 2026."
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"children": [
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{
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"type": "text",
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"text": "Pour bénéficier
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"text": "Pour bénéficier d’une exonération, le loueur doit fournir une "
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"children": [
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"type": "text",
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"text": "
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"text": "déclaration"
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"type": "text",
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"text": "
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"text": " (cerfa n° 13567). Elle doit être accompagnée de tous les justificatifs prouvant l’utilisation des locaux. Elle doit être transmise au service des impôts du lieu où se situe le bien, "
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{
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"type": "text",
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"text": "
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"text": " de chaque année pour laquelle elle est redevable."
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{
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"type": "element",
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"name": "
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"name": "ServiceEnLigne",
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"attributes": {
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"ID": "R11242",
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"URL": "https://www.impots.gouv.fr/formulaire/1205-gd-sd/taxe-dhabitation-demande-dexoneration-pour-meubles-de-tourisme-et-chambres-dh",
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"audience": "Professionnels",
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"numerocerfa": "13567*02",
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"autrenumero": "1205-GD-SD",
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"type": "Formulaire"
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},
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"children": [
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"
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"type": "element",
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"name": "Titre",
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"children": [
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{
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"type": "text",
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"text": "Exonération de la taxe d'habitation pour chambres d'hôtes et meublés de tourisme situés en zone France de revitalisation rurale (ZFRR ou ZFRR+)"
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}
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"name": "
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"name": "Source",
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"attributes": {
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"ID": "R30612"
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"children": [
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"type": "text",
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"text": "Ministère chargé des finances"
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"
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"type": "element",
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"name": "NoticeLiee",
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"attributes": {
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"ID": "R71589",
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"URL": "https://www.impots.gouv.fr/sites/default/files/formulaires/1205-gd-sd/2025/1205-gd-sd_1279.pdf",
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"type": "Notice"
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"children": [
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{
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"type": "text",
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"text": "Notice pour bénéficier de l’exonération de taxe d'habitation pour les locaux classés meublés de tourisme et les chambres d'hôtes situés en zone France revitalisation rurale (ZFRR) et ZFRR+"
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}
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"name": "Attention",
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"children": [
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"type": "element",
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"name": "Titre",
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"children": [
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{
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"text": "Attention"
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{
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"name": "Paragraphe",
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"children": [
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{
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"type": "element",
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"name": "MiseEnEvidence",
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"children": [
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{
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"type": "text",
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"text": "Ce qui change"
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{
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"type": "text",
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"text": " :"
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"name": "Paragraphe",
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"children": [
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"type": "text",
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"text": "À partir de l’"
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{
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"type": "element",
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"name": "MiseEnEvidence",
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{
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"type": "text",
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"text": "imposition en 2027"
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}
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{
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"type": "text",
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"text": ", les "
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{
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"type": "element",
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"name": "LienIntra",
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"attributes": {
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"LienID": "R65591",
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"type": "Définition de glossaire"
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},
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"children": [
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{
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"type": "text",
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"text": "résidences secondaires"
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}
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},
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{
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"type": "text",
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"text": " utilisées en tant que chambres d’hôtes, "
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},
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{
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"type": "element",
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"name": "MiseEnEvidence",
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"children": [
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{
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"type": "text",
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"text": "pourront être exonérées"
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}
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]
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{
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"type": "text",
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"text": " de la taxe d’habitation. Cette exonération pourra être octroyée sur tout le territoire et non plus seulement dans les ZFRR. Pour l’imposition 2027, la "
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{
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"name": "MiseEnEvidence",
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"children": [
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{
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"type": "text",
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"text": "décision"
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}
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]
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},
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{
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"type": "text",
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"text": " d’exonération par délibération de la commune ou de l’"
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{
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"type": "element",
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"name": "LienInterne",
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"attributes": {
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"LienPublication": "R31293",
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"type": "Sigle"
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"children": [
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{
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"text": "EPCI"
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}
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]
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},
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{
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"type": "text",
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"text": " doit être prise au plus tard le "
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},
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{
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"type": "element",
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"name": "MiseEnEvidence",
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"children": [
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{
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"type": "text",
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"text": "30 septembre 2026"
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}
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"type": "text",
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"text": "."
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}
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"children": [
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"text": "
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"text": "188 700 €"
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}
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}
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"children": [
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{
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"type": "text",
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"text": "Directement auprès de l‘
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"text": "Directement auprès de l‘Urssaf"
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}
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"children": [
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"text": "
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"text": "Urssaf"
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}
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]
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}
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@@ -11826,6 +11964,93 @@
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}
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]
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},
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{
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"type": "element",
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"name": "ServiceEnLigne",
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11970
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"attributes": {
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11971
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"ID": "R69377",
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11972
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"URL": "https://www.service-public.gouv.fr/simulateur/calcul/zonageFranceRuralitesRevitalisation",
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"audience": "Professionnels",
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"type": "Simulateur"
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},
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"children": [
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{
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"type": "element",
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"name": "Titre",
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"children": [
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{
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11982
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"type": "text",
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11983
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"text": "Vérifier si une commune est située en zone ZFRR, est « bénéficiaire » du zonage ZFRR ou se situe dans une zone ZFRR +"
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11984
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}
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]
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},
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{
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"type": "element",
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"name": "Source",
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"attributes": {
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11991
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"ID": "R30608"
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11992
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},
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11993
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"children": [
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11994
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{
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11995
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"type": "text",
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11996
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"text": "Direction de l'information légale et administrative (Dila) - Premier ministre"
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11997
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}
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11998
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]
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11999
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}
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12000
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]
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},
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{
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"type": "element",
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"name": "ServiceEnLigne",
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"attributes": {
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"ID": "R11242",
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"URL": "https://www.impots.gouv.fr/formulaire/1205-gd-sd/taxe-dhabitation-demande-dexoneration-pour-meubles-de-tourisme-et-chambres-dh",
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12008
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"audience": "Professionnels",
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12009
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"numerocerfa": "13567*02",
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"autrenumero": "1205-GD-SD",
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12011
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"type": "Formulaire"
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},
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"children": [
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{
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"type": "element",
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"name": "Titre",
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"children": [
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12018
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{
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"type": "text",
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"text": "Exonération de la taxe d'habitation pour chambres d'hôtes et meublés de tourisme situés en zone France de revitalisation rurale (ZFRR ou ZFRR+)"
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}
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]
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},
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{
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"type": "element",
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"name": "Source",
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"attributes": {
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12028
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"ID": "R30612"
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},
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"children": [
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12031
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{
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12032
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"type": "text",
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12033
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"text": "Ministère chargé des finances"
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12034
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}
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12035
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]
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},
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{
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"type": "element",
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"name": "NoticeLiee",
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"attributes": {
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12041
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"ID": "R71589",
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"URL": "https://www.impots.gouv.fr/sites/default/files/formulaires/1205-gd-sd/2025/1205-gd-sd_1279.pdf",
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12043
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"type": "Notice"
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12044
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},
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12045
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"children": [
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12046
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{
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12047
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"type": "text",
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12048
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"text": "Notice pour bénéficier de l’exonération de taxe d'habitation pour les locaux classés meublés de tourisme et les chambres d'hôtes situés en zone France revitalisation rurale (ZFRR) et ZFRR+"
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}
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]
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}
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]
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},
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{
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"type": "element",
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"name": "ServiceEnLigne",
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@@ -12665,6 +12890,42 @@
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}
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},
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{
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"type": "element",
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"name": "Abreviation",
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"attributes": {
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"ID": "R31293",
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"type": "Sigle"
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},
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"children": [
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{
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"type": "element",
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"name": "Titre",
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"children": [
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{
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"type": "text",
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"text": "EPCI"
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}
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]
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},
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{
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"type": "element",
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"name": "Texte",
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"children": [
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{
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"type": "element",
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"name": "Paragraphe",
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"children": [
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{
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12920
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"type": "text",
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"text": "Établissement public de coopération intercommunale"
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}
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]
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}
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},
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{
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"type": "element",
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"name": "QuestionReponse",
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