@socialgouv/fiches-vdd 2.510.0 → 2.511.0
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 +7 -0
- package/data/associations/F35438.json +18 -1
- package/data/index.json +214 -130
- package/data/particuliers/F10009.json +14 -1
- package/data/particuliers/F1010.json +1 -1
- package/data/particuliers/F1024.json +2 -2
- package/data/particuliers/F10977.json +35 -1
- package/data/particuliers/F11257.json +2 -2
- package/data/particuliers/F11370.json +36 -2
- package/data/particuliers/F11534.json +1 -1
- package/data/particuliers/F12214.json +2 -2
- package/data/particuliers/F12215.json +2 -2
- package/data/particuliers/F12216.json +1 -1
- package/data/particuliers/F1224.json +18 -1
- package/data/particuliers/F1227.json +1 -1
- package/data/particuliers/F1277.json +3636 -3339
- package/data/particuliers/F1361.json +1 -1
- package/data/particuliers/F1367.json +3 -3
- package/data/particuliers/F1372.json +2 -2
- package/data/particuliers/F14128.json +3 -3
- package/data/particuliers/F14154.json +40 -2
- package/data/particuliers/F14807.json +18 -1
- package/data/particuliers/F15077.json +18 -1
- package/data/particuliers/F15396.json +3 -3
- package/data/particuliers/F15748.json +2 -2
- package/data/particuliers/F1604.json +5 -5
- package/data/particuliers/F16344.json +3 -3
- package/data/particuliers/F1656.json +54 -4
- package/data/particuliers/F16828.json +3 -3
- package/data/particuliers/F16871.json +4 -4
- package/data/particuliers/F16904.json +14 -14
- package/data/particuliers/F16920.json +4 -4
- package/data/particuliers/F16940.json +4 -4
- package/data/particuliers/F1732.json +18 -1
- package/data/particuliers/F1746.json +36 -2
- package/data/particuliers/F17482.json +1 -1
- package/data/particuliers/F17665.json +6 -6
- package/data/particuliers/F1937.json +2 -2
- package/data/particuliers/F1939.json +1 -1
- package/data/particuliers/F1940.json +1 -1
- package/data/particuliers/F1943.json +3 -3
- package/data/particuliers/F1944.json +1 -1
- package/data/particuliers/F1952.json +1 -1
- package/data/particuliers/F1958.json +1 -1
- package/data/particuliers/F1961.json +3 -3
- package/data/particuliers/F1962.json +2 -2
- package/data/particuliers/F1963.json +3 -3
- package/data/particuliers/F1964.json +1 -1
- package/data/particuliers/F1965.json +1 -1
- package/data/particuliers/F20395.json +18 -1
- package/data/particuliers/F2056.json +1 -49
- package/data/particuliers/F2069.json +763 -1007
- package/data/particuliers/F2084.json +22 -2
- package/data/particuliers/F2118.json +4 -1
- package/data/particuliers/F2158.json +18 -1
- package/data/particuliers/F2208.json +31 -1
- package/data/particuliers/F2309.json +18 -1
- package/data/particuliers/F2367.json +1 -1
- package/data/particuliers/F3079.json +32 -2
- package/data/particuliers/F31144.json +38 -2
- package/data/particuliers/F3161.json +1 -1
- package/data/particuliers/F31638.json +2 -2
- package/data/particuliers/F32675.json +18 -1
- package/data/particuliers/F32888.json +1 -1
- package/data/particuliers/F33052.json +36 -2
- package/data/particuliers/F33954.json +4 -1
- package/data/particuliers/F33974.json +14 -1
- package/data/particuliers/F34062.json +14 -1
- package/data/particuliers/F34073.json +1 -1
- package/data/particuliers/F34118.json +0 -22
- package/data/particuliers/F34129.json +36 -2
- package/data/particuliers/F34240.json +2 -2
- package/data/particuliers/F34343.json +1 -1
- package/data/particuliers/F34501.json +14 -1
- package/data/particuliers/F34635.json +1 -1
- package/data/particuliers/F34643.json +1 -1
- package/data/particuliers/F34665.json +14 -1
- package/data/particuliers/F34687.json +1 -1
- package/data/particuliers/F34778.json +3 -3
- package/data/particuliers/F34779.json +1 -1
- package/data/particuliers/F34780.json +1 -1
- package/data/particuliers/F34809.json +2 -2
- package/data/particuliers/F35032.json +1641 -273
- package/data/particuliers/F35050.json +2 -2
- package/data/particuliers/F35083.json +22 -4
- package/data/particuliers/F35316.json +2 -2
- package/data/particuliers/F35438.json +18 -1
- package/data/particuliers/F35789.json +2 -2
- package/data/particuliers/F35790.json +1 -1
- package/data/particuliers/F36027.json +36 -2
- package/data/particuliers/F379.json +18 -1
- package/data/particuliers/F380.json +1 -1
- package/data/particuliers/F384.json +36 -2
- package/data/particuliers/F426.json +18 -1
- package/data/particuliers/F550.json +36 -2
- package/data/particuliers/F798.json +36 -2
- package/data/particuliers/F799.json +4 -4
- package/data/particuliers/F871.json +4 -105
- package/data/particuliers/F929.json +18 -1
- package/data/particuliers/N110.json +1 -1
- package/data/particuliers/N17914.json +1 -1
- package/data/particuliers/N30.json +2 -2
- package/data/particuliers/N319.json +2 -2
- package/data/particuliers/N47.json +1 -1
- package/data/particuliers/N550.json +4 -1
- package/data/particuliers/R14616.json +7 -7
- package/data/particuliers/R17176.json +1 -1
- package/data/particuliers/R18480.json +164 -6
- package/data/particuliers/R18481.json +5 -3
- package/data/particuliers/R18482.json +5 -3
- package/data/particuliers/R204.json +1 -1
- package/data/particuliers/R21378.json +2 -2
- package/data/particuliers/R36223.json +1 -1
- package/data/particuliers/R45376.json +75 -310
- package/data/particuliers/R48628.json +5 -11
- package/data/particuliers/R51717.json +2 -2
- package/data/particuliers/R51788.json +2 -2
- package/data/particuliers/R53432.json +29 -21
- package/data/particuliers/R63014.json +349 -0
- package/data/particuliers/{R48335.json → R63317.json} +14 -14
- package/data/particuliers/R63318.json +308 -0
- package/data/particuliers/R63319.json +349 -0
- package/data/particuliers/R63336.json +417 -0
- package/data/particuliers/R931.json +1 -1
- package/data/particuliers/index.json +5 -1
- package/data/professionnels/F1277.json +3636 -3339
- package/data/professionnels/F17665.json +6 -6
- package/data/professionnels/F20564.json +3 -3
- package/data/professionnels/F20668.json +1 -1
- package/data/professionnels/F21852.json +35 -0
- package/data/professionnels/F22203.json +18 -1
- package/data/professionnels/F22229.json +3 -3
- package/data/professionnels/F22286.json +2927 -1609
- package/data/professionnels/F22316.json +29 -3
- package/data/professionnels/F22523.json +14 -1
- package/data/professionnels/F22552.json +3 -3
- package/data/professionnels/F22591.json +1 -1
- package/data/professionnels/F22854.json +3 -3
- package/data/professionnels/F23207.json +216 -12
- package/data/professionnels/F23220.json +18 -1
- package/data/professionnels/F23258.json +37 -3
- package/data/professionnels/F23263.json +1 -1
- package/data/professionnels/F23371.json +70 -4
- package/data/professionnels/F23388.json +20 -1
- package/data/professionnels/F23510.json +4 -4
- package/data/professionnels/F23548.json +2 -2
- package/data/professionnels/F23556.json +18 -1
- package/data/professionnels/F23571.json +72 -4
- package/data/professionnels/F23927.json +3 -3
- package/data/professionnels/F23994.json +54 -3
- package/data/professionnels/F31046.json +0 -14
- package/data/professionnels/F31144.json +38 -2
- package/data/professionnels/F31216.json +1049 -335
- package/data/professionnels/F31227.json +9 -9
- package/data/professionnels/F31635.json +1 -1
- package/data/professionnels/F31638.json +2 -2
- package/data/professionnels/F31707.json +3 -3
- package/data/professionnels/F31925.json +3 -3
- package/data/professionnels/F32049.json +18 -1
- package/data/professionnels/F32251.json +132 -24
- package/data/professionnels/F32253.json +3 -3
- package/data/professionnels/F32333.json +72 -4
- package/data/professionnels/F32336.json +3 -3
- package/data/professionnels/F32781.json +3 -3
- package/data/professionnels/F32783.json +3 -3
- package/data/professionnels/F33414.json +88 -3
- package/data/professionnels/F33794.json +285 -61
- package/data/professionnels/F33957.json +3 -4
- package/data/professionnels/F34059.json +20 -1
- package/data/professionnels/F34799.json +36 -2
- package/data/professionnels/F35032.json +1651 -283
- package/data/professionnels/F35391.json +14 -1
- package/data/professionnels/F35438.json +18 -1
- package/data/professionnels/F35883.json +14 -8
- package/data/professionnels/F35934.json +486 -27
- package/data/professionnels/F35939.json +38 -2
- package/data/professionnels/F36007.json +14 -1
- package/data/professionnels/F36061.json +78 -0
- package/data/professionnels/F36189.json +114 -1
- package/data/professionnels/F36232.json +14 -1
- package/data/professionnels/F36235.json +14 -1
- package/data/professionnels/F36237.json +14 -1
- package/data/professionnels/F36238.json +14 -1
- package/data/professionnels/F36239.json +14 -1
- package/data/professionnels/F36240.json +14 -1
- package/data/professionnels/F36427.json +36 -2
- package/data/professionnels/F36538.json +3 -3
- package/data/professionnels/F36612.json +18 -1
- package/data/professionnels/F743.json +3 -3
- package/data/professionnels/N13347.json +1 -1
- package/data/professionnels/N22471.json +1 -1
- package/data/professionnels/N22781.json +1 -1
- package/data/professionnels/N31379.json +3 -17
- package/data/professionnels/R12720.json +1 -64
- package/data/professionnels/R14616.json +7 -7
- package/data/professionnels/R17176.json +1 -1
- package/data/professionnels/R18480.json +164 -6
- package/data/professionnels/R18481.json +5 -3
- package/data/professionnels/R18482.json +5 -3
- package/data/professionnels/R21378.json +2 -2
- package/data/professionnels/R21905.json +2 -2
- package/data/professionnels/R36223.json +1 -1
- package/data/professionnels/R36862.json +1 -64
- package/data/professionnels/R49351.json +8 -8
- package/data/professionnels/R62929.json +83 -0
- package/data/professionnels/R63014.json +349 -0
- package/data/professionnels/R63319.json +349 -0
- package/data/professionnels/index.json +2 -2
- package/package.json +1 -1
- package/data/professionnels/F32090.json +0 -1160
- package/data/professionnels/R45376.json +0 -689
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"attributes": {
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"ID": "F32090",
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"text": "Quels changements doit déclarer le propriétaire d'un local commercial ?"
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"name": "Fiche",
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"attributes": {
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"text": "Charges et dépenses du locataire et du bailleur"
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"type": "element",
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"name": "Fiche",
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"attributes": {
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},
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"children": [
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"type": "text",
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"text": "Prolongation ou renouvellement du bail"
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},
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{
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"type": "element",
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"name": "Fiche",
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"attributes": {
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"ID": "F31227"
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"children": [
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{
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"type": "text",
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"text": "Changement d'activité du local"
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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": "Fiche",
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"attributes": {
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"ID": "F31707"
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"text": "Résiliation et fin du bail"
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"name": "Fiche",
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"attributes": {
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"ID": "F32783"
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"children": [
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"type": "text",
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"text": "Indemnité d'éviction"
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}
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]
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391
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},
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{
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"type": "element",
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"name": "Fiche",
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"attributes": {
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"ID": "F22552"
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},
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"children": [
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{
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"type": "text",
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"text": "Droit de préemption commercial de la commune"
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402
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}
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403
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]
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|
404
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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": "Texte",
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"children": [
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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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"type": "text",
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"text": "Afin de permettre la mise à jour de la "
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418
|
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},
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419
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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": "R10562",
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424
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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": "valeur locative"
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}
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|
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]
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432
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},
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{
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434
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"type": "text",
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|
435
|
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"text": " des locaux concernés, le propriétaire de locaux professionnels et commerciaux doit déclarer les éléments suivants :"
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|
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}
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|
437
|
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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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441
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"name": "Liste",
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442
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"attributes": {
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"type": "puce"
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444
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},
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445
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"children": [
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{
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"type": "element",
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"name": "Item",
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|
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"children": [
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|
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{
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451
|
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"type": "element",
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452
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"name": "Paragraphe",
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|
453
|
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"children": [
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|
454
|
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{
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|
455
|
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"type": "text",
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|
456
|
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"text": "Création ou la construction de nouveaux locaux"
|
|
457
|
-
}
|
|
458
|
-
]
|
|
459
|
-
}
|
|
460
|
-
]
|
|
461
|
-
},
|
|
462
|
-
{
|
|
463
|
-
"type": "element",
|
|
464
|
-
"name": "Item",
|
|
465
|
-
"children": [
|
|
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|
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{
|
|
467
|
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"type": "element",
|
|
468
|
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"name": "Paragraphe",
|
|
469
|
-
"children": [
|
|
470
|
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{
|
|
471
|
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"type": "text",
|
|
472
|
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"text": "Changement de consistance : agrandissement, surélévation, division ou réunion de locaux préexistants, par exemple"
|
|
473
|
-
}
|
|
474
|
-
]
|
|
475
|
-
}
|
|
476
|
-
]
|
|
477
|
-
},
|
|
478
|
-
{
|
|
479
|
-
"type": "element",
|
|
480
|
-
"name": "Item",
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|
481
|
-
"children": [
|
|
482
|
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{
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|
483
|
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"type": "element",
|
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484
|
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"name": "Paragraphe",
|
|
485
|
-
"children": [
|
|
486
|
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{
|
|
487
|
-
"type": "text",
|
|
488
|
-
"text": "Changement d'affectation : transformation d'un local d'habitation en local commercial, par exemple"
|
|
489
|
-
}
|
|
490
|
-
]
|
|
491
|
-
}
|
|
492
|
-
]
|
|
493
|
-
},
|
|
494
|
-
{
|
|
495
|
-
"type": "element",
|
|
496
|
-
"name": "Item",
|
|
497
|
-
"children": [
|
|
498
|
-
{
|
|
499
|
-
"type": "element",
|
|
500
|
-
"name": "Paragraphe",
|
|
501
|
-
"children": [
|
|
502
|
-
{
|
|
503
|
-
"type": "text",
|
|
504
|
-
"text": "Changement d'utilisation de locaux existants : aménagement d'un atelier en magasin par exemple"
|
|
505
|
-
}
|
|
506
|
-
]
|
|
507
|
-
}
|
|
508
|
-
]
|
|
509
|
-
}
|
|
510
|
-
]
|
|
511
|
-
},
|
|
512
|
-
{
|
|
513
|
-
"type": "element",
|
|
514
|
-
"name": "Paragraphe",
|
|
515
|
-
"children": [
|
|
516
|
-
{
|
|
517
|
-
"type": "text",
|
|
518
|
-
"text": "Il doit déposer la déclaration "
|
|
519
|
-
},
|
|
520
|
-
{
|
|
521
|
-
"type": "element",
|
|
522
|
-
"name": "LienInterne",
|
|
523
|
-
"attributes": {
|
|
524
|
-
"LienPublication": "R36862",
|
|
525
|
-
"type": "Formulaire",
|
|
526
|
-
"audience": "Professionnels"
|
|
527
|
-
},
|
|
528
|
-
"children": [
|
|
529
|
-
{
|
|
530
|
-
"type": "text",
|
|
531
|
-
"text": "cerfa 14248*04 - n°6660-REV"
|
|
532
|
-
}
|
|
533
|
-
]
|
|
534
|
-
},
|
|
535
|
-
{
|
|
536
|
-
"type": "text",
|
|
537
|
-
"text": " auprès du service des impôts dont les locaux dépendent, dans les 90 jours (soit 3 mois) qui suivent le changement ou la création de nouveaux locaux."
|
|
538
|
-
}
|
|
539
|
-
]
|
|
540
|
-
},
|
|
541
|
-
{
|
|
542
|
-
"type": "element",
|
|
543
|
-
"name": "ServiceEnLigne",
|
|
544
|
-
"attributes": {
|
|
545
|
-
"ID": "R36862",
|
|
546
|
-
"URL": "https://www.impots.gouv.fr/portail/formulaire/6660-rev/declaration-dun-local-usage-professionnel",
|
|
547
|
-
"format": "application/pdf",
|
|
548
|
-
"poids": "90.3 KB",
|
|
549
|
-
"numerocerfa": "14248*04",
|
|
550
|
-
"autrenumero": "6660-REV",
|
|
551
|
-
"type": "Formulaire"
|
|
552
|
-
},
|
|
553
|
-
"children": [
|
|
554
|
-
{
|
|
555
|
-
"type": "element",
|
|
556
|
-
"name": "Titre",
|
|
557
|
-
"children": [
|
|
558
|
-
{
|
|
559
|
-
"type": "text",
|
|
560
|
-
"text": "Déclaration d'un local à usage commercial ou professionnel"
|
|
561
|
-
}
|
|
562
|
-
]
|
|
563
|
-
},
|
|
564
|
-
{
|
|
565
|
-
"type": "element",
|
|
566
|
-
"name": "Source",
|
|
567
|
-
"attributes": {
|
|
568
|
-
"ID": "R30612"
|
|
569
|
-
},
|
|
570
|
-
"children": [
|
|
571
|
-
{
|
|
572
|
-
"type": "text",
|
|
573
|
-
"text": "Ministère chargé des finances"
|
|
574
|
-
}
|
|
575
|
-
]
|
|
576
|
-
},
|
|
577
|
-
{
|
|
578
|
-
"type": "element",
|
|
579
|
-
"name": "NoticeLiee",
|
|
580
|
-
"attributes": {
|
|
581
|
-
"ID": "R49859",
|
|
582
|
-
"URL": "https://www.impots.gouv.fr/portail/files/formulaires/6660-rev/2019/6660-rev_1856.pdf",
|
|
583
|
-
"type": "Notice",
|
|
584
|
-
"numerocerfa": "51476#04",
|
|
585
|
-
"format": "application/pdf",
|
|
586
|
-
"poids": "57.5 KB"
|
|
587
|
-
},
|
|
588
|
-
"children": [
|
|
589
|
-
{
|
|
590
|
-
"type": "text",
|
|
591
|
-
"text": "Notice - Déclaration d'un local à usage commercial ou professionnel"
|
|
592
|
-
}
|
|
593
|
-
]
|
|
594
|
-
}
|
|
595
|
-
]
|
|
596
|
-
},
|
|
597
|
-
{
|
|
598
|
-
"type": "element",
|
|
599
|
-
"name": "Paragraphe",
|
|
600
|
-
"children": [
|
|
601
|
-
{
|
|
602
|
-
"type": "text",
|
|
603
|
-
"text": "Si le local est à usage mixte comprenant une partie habitation et une partie professionnelle, seule la partie professionnelle affectée à l'exercice de l'activité doit être comprise dans la déclaration. Par exemple un professionnel libéral exerçant à domicile doit déclarer la partie de son habitation affectée à l'exercice de son activité professionnelle."
|
|
604
|
-
}
|
|
605
|
-
]
|
|
606
|
-
},
|
|
607
|
-
{
|
|
608
|
-
"type": "element",
|
|
609
|
-
"name": "Paragraphe",
|
|
610
|
-
"children": [
|
|
611
|
-
{
|
|
612
|
-
"type": "text",
|
|
613
|
-
"text": "Dans le cas où plusieurs activités différentes sont exercées dans le même local, c'est l'activité exercée qui occupe la plus grande surface qui doit être déclarée comme « activité principale »."
|
|
614
|
-
}
|
|
615
|
-
]
|
|
616
|
-
},
|
|
617
|
-
{
|
|
618
|
-
"type": "element",
|
|
619
|
-
"name": "Paragraphe",
|
|
620
|
-
"children": [
|
|
621
|
-
{
|
|
622
|
-
"type": "text",
|
|
623
|
-
"text": "Le loyer à déclarer est le montant annuel hors charges (taxe foncière, assurance...), hors pas-de-porte et hors taxes (TVA, taxe foncière...), dû pour l'année entière, tel qu'il est prévu dans le contrat de bail. Il doit correspondre au seul local nu, sans tenir compte des équipements qui pourraient être loués avec les murs."
|
|
624
|
-
}
|
|
625
|
-
]
|
|
626
|
-
},
|
|
627
|
-
{
|
|
628
|
-
"type": "element",
|
|
629
|
-
"name": "Paragraphe",
|
|
630
|
-
"children": [
|
|
631
|
-
{
|
|
632
|
-
"type": "text",
|
|
633
|
-
"text": "L'absence de déclaration dans les délais est sanctionnée d'une amende de "
|
|
634
|
-
},
|
|
635
|
-
{
|
|
636
|
-
"type": "element",
|
|
637
|
-
"name": "Valeur",
|
|
638
|
-
"children": [
|
|
639
|
-
{
|
|
640
|
-
"type": "text",
|
|
641
|
-
"text": "150 €"
|
|
642
|
-
}
|
|
643
|
-
]
|
|
644
|
-
},
|
|
645
|
-
{
|
|
646
|
-
"type": "text",
|
|
647
|
-
"text": ", les omissions ou inexactitudes qui y sont constatées d'une amende de "
|
|
648
|
-
},
|
|
649
|
-
{
|
|
650
|
-
"type": "element",
|
|
651
|
-
"name": "Valeur",
|
|
652
|
-
"children": [
|
|
653
|
-
{
|
|
654
|
-
"type": "text",
|
|
655
|
-
"text": "15 €"
|
|
656
|
-
}
|
|
657
|
-
]
|
|
658
|
-
},
|
|
659
|
-
{
|
|
660
|
-
"type": "text",
|
|
661
|
-
"text": ". Le total des amendes applicables par déclaration est compris entre "
|
|
662
|
-
},
|
|
663
|
-
{
|
|
664
|
-
"type": "element",
|
|
665
|
-
"name": "Valeur",
|
|
666
|
-
"children": [
|
|
667
|
-
{
|
|
668
|
-
"type": "text",
|
|
669
|
-
"text": "60 €"
|
|
670
|
-
}
|
|
671
|
-
]
|
|
672
|
-
},
|
|
673
|
-
{
|
|
674
|
-
"type": "text",
|
|
675
|
-
"text": " et "
|
|
676
|
-
},
|
|
677
|
-
{
|
|
678
|
-
"type": "element",
|
|
679
|
-
"name": "Valeur",
|
|
680
|
-
"children": [
|
|
681
|
-
{
|
|
682
|
-
"type": "text",
|
|
683
|
-
"text": "150 €"
|
|
684
|
-
}
|
|
685
|
-
]
|
|
686
|
-
},
|
|
687
|
-
{
|
|
688
|
-
"type": "text",
|
|
689
|
-
"text": "."
|
|
690
|
-
}
|
|
691
|
-
]
|
|
692
|
-
},
|
|
693
|
-
{
|
|
694
|
-
"type": "element",
|
|
695
|
-
"name": "Paragraphe",
|
|
696
|
-
"children": [
|
|
697
|
-
{
|
|
698
|
-
"type": "text",
|
|
699
|
-
"text": "Si l'immeuble a été construit avant 2017, la déclaration doit être accompagnée de la déclaration "
|
|
700
|
-
},
|
|
701
|
-
{
|
|
702
|
-
"type": "element",
|
|
703
|
-
"name": "LienInterne",
|
|
704
|
-
"attributes": {
|
|
705
|
-
"LienPublication": "R12720",
|
|
706
|
-
"type": "Formulaire",
|
|
707
|
-
"audience": "Professionnels"
|
|
708
|
-
},
|
|
709
|
-
"children": [
|
|
710
|
-
{
|
|
711
|
-
"type": "text",
|
|
712
|
-
"text": "cerfa 12161*03 - n°6660-CBD"
|
|
713
|
-
}
|
|
714
|
-
]
|
|
715
|
-
},
|
|
716
|
-
{
|
|
717
|
-
"type": "text",
|
|
718
|
-
"text": " qui permet de calcul sa valeur locative."
|
|
719
|
-
}
|
|
720
|
-
]
|
|
721
|
-
},
|
|
722
|
-
{
|
|
723
|
-
"type": "element",
|
|
724
|
-
"name": "Paragraphe",
|
|
725
|
-
"children": [
|
|
726
|
-
{
|
|
727
|
-
"type": "text",
|
|
728
|
-
"text": "Les "
|
|
729
|
-
},
|
|
730
|
-
{
|
|
731
|
-
"type": "element",
|
|
732
|
-
"name": "LienInterne",
|
|
733
|
-
"attributes": {
|
|
734
|
-
"LienPublication": "F31046",
|
|
735
|
-
"type": "Fiche Question-réponse conditionnée",
|
|
736
|
-
"audience": "Professionnels"
|
|
737
|
-
},
|
|
738
|
-
"children": [
|
|
739
|
-
{
|
|
740
|
-
"type": "text",
|
|
741
|
-
"text": "nouveaux critères de calcul des valeurs locatives des locaux professionnels"
|
|
742
|
-
}
|
|
743
|
-
]
|
|
744
|
-
},
|
|
745
|
-
{
|
|
746
|
-
"type": "text",
|
|
747
|
-
"text": ", avec une date de référence fixée au 1er janvier 2013, servent de base au calcul de la taxe foncière et de la cotisation foncière des entreprises (CFE)."
|
|
748
|
-
}
|
|
749
|
-
]
|
|
750
|
-
},
|
|
751
|
-
{
|
|
752
|
-
"type": "element",
|
|
753
|
-
"name": "Paragraphe",
|
|
754
|
-
"children": [
|
|
755
|
-
{
|
|
756
|
-
"type": "text",
|
|
757
|
-
"text": "La valeur locative d'un local professionnel est dorénavant déterminée en fonction de l'état réel du marché locatif. Cette valeur ne se base plus sur les règles cadastrales établies en 1970, qui faisaient référence à un local-type."
|
|
758
|
-
}
|
|
759
|
-
]
|
|
760
|
-
},
|
|
761
|
-
{
|
|
762
|
-
"type": "element",
|
|
763
|
-
"name": "Paragraphe",
|
|
764
|
-
"children": [
|
|
765
|
-
{
|
|
766
|
-
"type": "text",
|
|
767
|
-
"text": "La valeur locative d'un local professionnel est actualisée annuellement, les coefficients de location peuvent changer chaque année. Les secteurs et coefficients de neutralisation n'ont pas changé et sont les mêmes depuis 2017."
|
|
768
|
-
}
|
|
769
|
-
]
|
|
770
|
-
}
|
|
771
|
-
]
|
|
772
|
-
},
|
|
773
|
-
{
|
|
774
|
-
"type": "element",
|
|
775
|
-
"name": "OuSAdresser",
|
|
776
|
-
"attributes": {
|
|
777
|
-
"ID": "R2488",
|
|
778
|
-
"sve": "non",
|
|
779
|
-
"type": "Local personnalisable"
|
|
780
|
-
},
|
|
781
|
-
"children": [
|
|
782
|
-
{
|
|
783
|
-
"type": "element",
|
|
784
|
-
"name": "Titre",
|
|
785
|
-
"children": [
|
|
786
|
-
{
|
|
787
|
-
"type": "text",
|
|
788
|
-
"text": "Service des impôts des entreprises (SIE)"
|
|
789
|
-
}
|
|
790
|
-
]
|
|
791
|
-
},
|
|
792
|
-
{
|
|
793
|
-
"type": "element",
|
|
794
|
-
"name": "PivotLocal",
|
|
795
|
-
"children": [
|
|
796
|
-
{
|
|
797
|
-
"type": "text",
|
|
798
|
-
"text": "sie"
|
|
799
|
-
}
|
|
800
|
-
]
|
|
801
|
-
},
|
|
802
|
-
{
|
|
803
|
-
"type": "element",
|
|
804
|
-
"name": "RessourceWeb",
|
|
805
|
-
"attributes": {
|
|
806
|
-
"URL": "https://www.impots.gouv.fr/portail/contacts"
|
|
807
|
-
}
|
|
808
|
-
}
|
|
809
|
-
]
|
|
810
|
-
},
|
|
811
|
-
{
|
|
812
|
-
"type": "element",
|
|
813
|
-
"name": "OuSAdresser",
|
|
814
|
-
"attributes": {
|
|
815
|
-
"ID": "R16801",
|
|
816
|
-
"sve": "non",
|
|
817
|
-
"type": "Local personnalisé sur SP"
|
|
818
|
-
},
|
|
819
|
-
"children": [
|
|
820
|
-
{
|
|
821
|
-
"type": "element",
|
|
822
|
-
"name": "Titre",
|
|
823
|
-
"children": [
|
|
824
|
-
{
|
|
825
|
-
"type": "text",
|
|
826
|
-
"text": "Centre des impôts fonciers et cadastre"
|
|
827
|
-
}
|
|
828
|
-
]
|
|
829
|
-
},
|
|
830
|
-
{
|
|
831
|
-
"type": "element",
|
|
832
|
-
"name": "PivotLocal",
|
|
833
|
-
"children": [
|
|
834
|
-
{
|
|
835
|
-
"type": "text",
|
|
836
|
-
"text": "centre_impots_fonciers"
|
|
837
|
-
}
|
|
838
|
-
]
|
|
839
|
-
},
|
|
840
|
-
{
|
|
841
|
-
"type": "element",
|
|
842
|
-
"name": "RessourceWeb",
|
|
843
|
-
"attributes": {
|
|
844
|
-
"URL": "https://www.impots.gouv.fr/portail/contacts"
|
|
845
|
-
}
|
|
846
|
-
},
|
|
847
|
-
{
|
|
848
|
-
"type": "element",
|
|
849
|
-
"name": "Source",
|
|
850
|
-
"attributes": {
|
|
851
|
-
"ID": "R30612"
|
|
852
|
-
},
|
|
853
|
-
"children": [
|
|
854
|
-
{
|
|
855
|
-
"type": "text",
|
|
856
|
-
"text": "Ministère chargé des finances"
|
|
857
|
-
}
|
|
858
|
-
]
|
|
859
|
-
}
|
|
860
|
-
]
|
|
861
|
-
},
|
|
862
|
-
{
|
|
863
|
-
"type": "element",
|
|
864
|
-
"name": "Reference",
|
|
865
|
-
"attributes": {
|
|
866
|
-
"type": "Texte de référence",
|
|
867
|
-
"URL": "https://www.legifrance.gouv.fr/codes/id/LEGISCTA000006191795",
|
|
868
|
-
"ID": "R2687"
|
|
869
|
-
},
|
|
870
|
-
"children": [
|
|
871
|
-
{
|
|
872
|
-
"type": "element",
|
|
873
|
-
"name": "Titre",
|
|
874
|
-
"children": [
|
|
875
|
-
{
|
|
876
|
-
"type": "text",
|
|
877
|
-
"text": "Code général des impôts : article 1406"
|
|
878
|
-
}
|
|
879
|
-
]
|
|
880
|
-
}
|
|
881
|
-
]
|
|
882
|
-
},
|
|
883
|
-
{
|
|
884
|
-
"type": "element",
|
|
885
|
-
"name": "Reference",
|
|
886
|
-
"attributes": {
|
|
887
|
-
"type": "Texte de référence",
|
|
888
|
-
"URL": "https://www.legifrance.gouv.fr/codes/id/LEGISCTA000006179410/",
|
|
889
|
-
"ID": "R36860"
|
|
890
|
-
},
|
|
891
|
-
"children": [
|
|
892
|
-
{
|
|
893
|
-
"type": "element",
|
|
894
|
-
"name": "Titre",
|
|
895
|
-
"children": [
|
|
896
|
-
{
|
|
897
|
-
"type": "text",
|
|
898
|
-
"text": "Code général des impôts, annexe 3 : articles 321 E à 321 G"
|
|
899
|
-
}
|
|
900
|
-
]
|
|
901
|
-
}
|
|
902
|
-
]
|
|
903
|
-
},
|
|
904
|
-
{
|
|
905
|
-
"type": "element",
|
|
906
|
-
"name": "Reference",
|
|
907
|
-
"attributes": {
|
|
908
|
-
"type": "Texte de référence",
|
|
909
|
-
"URL": "http://www.legifrance.gouv.fr/affichTexte.do?cidTexte=JORFTEXT000028568733",
|
|
910
|
-
"ID": "R36859"
|
|
911
|
-
},
|
|
912
|
-
"children": [
|
|
913
|
-
{
|
|
914
|
-
"type": "element",
|
|
915
|
-
"name": "Titre",
|
|
916
|
-
"children": [
|
|
917
|
-
{
|
|
918
|
-
"type": "text",
|
|
919
|
-
"text": "Arrêté du 29 janvier 2014 relatif au modèle de déclaration à souscrire par les propriétaires de locaux à usage professionnel ou commercial"
|
|
920
|
-
}
|
|
921
|
-
]
|
|
922
|
-
}
|
|
923
|
-
]
|
|
924
|
-
},
|
|
925
|
-
{
|
|
926
|
-
"type": "element",
|
|
927
|
-
"name": "ServiceEnLigne",
|
|
928
|
-
"attributes": {
|
|
929
|
-
"ID": "R36862",
|
|
930
|
-
"URL": "https://www.impots.gouv.fr/portail/formulaire/6660-rev/declaration-dun-local-usage-professionnel",
|
|
931
|
-
"format": "application/pdf",
|
|
932
|
-
"poids": "90.3 KB",
|
|
933
|
-
"numerocerfa": "14248*04",
|
|
934
|
-
"autrenumero": "6660-REV",
|
|
935
|
-
"type": "Formulaire"
|
|
936
|
-
},
|
|
937
|
-
"children": [
|
|
938
|
-
{
|
|
939
|
-
"type": "element",
|
|
940
|
-
"name": "Titre",
|
|
941
|
-
"children": [
|
|
942
|
-
{
|
|
943
|
-
"type": "text",
|
|
944
|
-
"text": "Déclaration d'un local à usage commercial ou professionnel"
|
|
945
|
-
}
|
|
946
|
-
]
|
|
947
|
-
},
|
|
948
|
-
{
|
|
949
|
-
"type": "element",
|
|
950
|
-
"name": "Source",
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951
|
-
"attributes": {
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952
|
-
"ID": "R30612"
|
|
953
|
-
},
|
|
954
|
-
"children": [
|
|
955
|
-
{
|
|
956
|
-
"type": "text",
|
|
957
|
-
"text": "Ministère chargé des finances"
|
|
958
|
-
}
|
|
959
|
-
]
|
|
960
|
-
},
|
|
961
|
-
{
|
|
962
|
-
"type": "element",
|
|
963
|
-
"name": "NoticeLiee",
|
|
964
|
-
"attributes": {
|
|
965
|
-
"ID": "R49859",
|
|
966
|
-
"URL": "https://www.impots.gouv.fr/portail/files/formulaires/6660-rev/2019/6660-rev_1856.pdf",
|
|
967
|
-
"type": "Notice",
|
|
968
|
-
"numerocerfa": "51476#04",
|
|
969
|
-
"format": "application/pdf",
|
|
970
|
-
"poids": "57.5 KB"
|
|
971
|
-
},
|
|
972
|
-
"children": [
|
|
973
|
-
{
|
|
974
|
-
"type": "text",
|
|
975
|
-
"text": "Notice - Déclaration d'un local à usage commercial ou professionnel"
|
|
976
|
-
}
|
|
977
|
-
]
|
|
978
|
-
}
|
|
979
|
-
]
|
|
980
|
-
},
|
|
981
|
-
{
|
|
982
|
-
"type": "element",
|
|
983
|
-
"name": "ServiceEnLigne",
|
|
984
|
-
"attributes": {
|
|
985
|
-
"ID": "R12720",
|
|
986
|
-
"URL": "https://www.impots.gouv.fr/portail/node/9112",
|
|
987
|
-
"numerocerfa": "12161*03",
|
|
988
|
-
"autrenumero": "6660-CBD",
|
|
989
|
-
"type": "Formulaire"
|
|
990
|
-
},
|
|
991
|
-
"children": [
|
|
992
|
-
{
|
|
993
|
-
"type": "element",
|
|
994
|
-
"name": "Titre",
|
|
995
|
-
"children": [
|
|
996
|
-
{
|
|
997
|
-
"type": "text",
|
|
998
|
-
"text": "Déclaration d'un local à usage commercial ou professionnel [Immeubles achevés avant le 31 décembre 2016]"
|
|
999
|
-
}
|
|
1000
|
-
]
|
|
1001
|
-
},
|
|
1002
|
-
{
|
|
1003
|
-
"type": "element",
|
|
1004
|
-
"name": "Source",
|
|
1005
|
-
"attributes": {
|
|
1006
|
-
"ID": "R30612"
|
|
1007
|
-
},
|
|
1008
|
-
"children": [
|
|
1009
|
-
{
|
|
1010
|
-
"type": "text",
|
|
1011
|
-
"text": "Ministère chargé des finances"
|
|
1012
|
-
}
|
|
1013
|
-
]
|
|
1014
|
-
}
|
|
1015
|
-
]
|
|
1016
|
-
},
|
|
1017
|
-
{
|
|
1018
|
-
"type": "element",
|
|
1019
|
-
"name": "PourEnSavoirPlus",
|
|
1020
|
-
"attributes": {
|
|
1021
|
-
"type": "Information pratique",
|
|
1022
|
-
"ID": "R36974",
|
|
1023
|
-
"URL": "https://www.impots.gouv.fr/portail/node/10415",
|
|
1024
|
-
"audience": "Professionnels"
|
|
1025
|
-
},
|
|
1026
|
-
"children": [
|
|
1027
|
-
{
|
|
1028
|
-
"type": "element",
|
|
1029
|
-
"name": "Titre",
|
|
1030
|
-
"children": [
|
|
1031
|
-
{
|
|
1032
|
-
"type": "text",
|
|
1033
|
-
"text": "Quelle surface indiquer sur la déclaration ?"
|
|
1034
|
-
}
|
|
1035
|
-
]
|
|
1036
|
-
},
|
|
1037
|
-
{
|
|
1038
|
-
"type": "element",
|
|
1039
|
-
"name": "Source",
|
|
1040
|
-
"attributes": {
|
|
1041
|
-
"ID": "R30612"
|
|
1042
|
-
},
|
|
1043
|
-
"children": [
|
|
1044
|
-
{
|
|
1045
|
-
"type": "text",
|
|
1046
|
-
"text": "Ministère chargé des finances"
|
|
1047
|
-
}
|
|
1048
|
-
]
|
|
1049
|
-
}
|
|
1050
|
-
]
|
|
1051
|
-
},
|
|
1052
|
-
{
|
|
1053
|
-
"type": "element",
|
|
1054
|
-
"name": "PourEnSavoirPlus",
|
|
1055
|
-
"attributes": {
|
|
1056
|
-
"type": "Information pratique",
|
|
1057
|
-
"ID": "R56765",
|
|
1058
|
-
"URL": "https://www.impots.gouv.fr/sites/default/files/media/1_metier/1_particulier/EV/5_patrimoine_logement/590_revision_valeurs_locatives/calcul_cotisation_taxe_fonciere.pdf",
|
|
1059
|
-
"audience": "Professionnels"
|
|
1060
|
-
},
|
|
1061
|
-
"children": [
|
|
1062
|
-
{
|
|
1063
|
-
"type": "element",
|
|
1064
|
-
"name": "Titre",
|
|
1065
|
-
"children": [
|
|
1066
|
-
{
|
|
1067
|
-
"type": "text",
|
|
1068
|
-
"text": "Grilles tarifaires des valeurs locatives des locaux professionnels"
|
|
1069
|
-
}
|
|
1070
|
-
]
|
|
1071
|
-
},
|
|
1072
|
-
{
|
|
1073
|
-
"type": "element",
|
|
1074
|
-
"name": "Source",
|
|
1075
|
-
"attributes": {
|
|
1076
|
-
"ID": "R32241"
|
|
1077
|
-
},
|
|
1078
|
-
"children": [
|
|
1079
|
-
{
|
|
1080
|
-
"type": "text",
|
|
1081
|
-
"text": "Direction générale des finances publiques"
|
|
1082
|
-
}
|
|
1083
|
-
]
|
|
1084
|
-
}
|
|
1085
|
-
]
|
|
1086
|
-
},
|
|
1087
|
-
{
|
|
1088
|
-
"type": "element",
|
|
1089
|
-
"name": "Definition",
|
|
1090
|
-
"attributes": {
|
|
1091
|
-
"ID": "R10562"
|
|
1092
|
-
},
|
|
1093
|
-
"children": [
|
|
1094
|
-
{
|
|
1095
|
-
"type": "element",
|
|
1096
|
-
"name": "Titre",
|
|
1097
|
-
"children": [
|
|
1098
|
-
{
|
|
1099
|
-
"type": "text",
|
|
1100
|
-
"text": "Valeur locative cadastrale"
|
|
1101
|
-
}
|
|
1102
|
-
]
|
|
1103
|
-
},
|
|
1104
|
-
{
|
|
1105
|
-
"type": "element",
|
|
1106
|
-
"name": "Texte",
|
|
1107
|
-
"children": [
|
|
1108
|
-
{
|
|
1109
|
-
"type": "element",
|
|
1110
|
-
"name": "Paragraphe",
|
|
1111
|
-
"children": [
|
|
1112
|
-
{
|
|
1113
|
-
"type": "text",
|
|
1114
|
-
"text": "Loyer annuel que la propriété pourrait produire si elle était louée. Sert de base de calcul aux impôts directs locaux : taxe d'habitation, taxe foncière, cotisation foncière des entreprises (CFE)."
|
|
1115
|
-
}
|
|
1116
|
-
]
|
|
1117
|
-
}
|
|
1118
|
-
]
|
|
1119
|
-
},
|
|
1120
|
-
{
|
|
1121
|
-
"type": "element",
|
|
1122
|
-
"name": "Reference",
|
|
1123
|
-
"attributes": {
|
|
1124
|
-
"type": "Texte de référence",
|
|
1125
|
-
"URL": "https://www.legifrance.gouv.fr/codes/id/LEGISCTA000006179808/",
|
|
1126
|
-
"ID": "R32431"
|
|
1127
|
-
},
|
|
1128
|
-
"children": [
|
|
1129
|
-
{
|
|
1130
|
-
"type": "element",
|
|
1131
|
-
"name": "Titre",
|
|
1132
|
-
"children": [
|
|
1133
|
-
{
|
|
1134
|
-
"type": "text",
|
|
1135
|
-
"text": "Code général des impôts : articles 1409 à 1413"
|
|
1136
|
-
}
|
|
1137
|
-
]
|
|
1138
|
-
}
|
|
1139
|
-
]
|
|
1140
|
-
}
|
|
1141
|
-
]
|
|
1142
|
-
},
|
|
1143
|
-
{
|
|
1144
|
-
"type": "element",
|
|
1145
|
-
"name": "QuestionReponse",
|
|
1146
|
-
"attributes": {
|
|
1147
|
-
"ID": "F31046",
|
|
1148
|
-
"audience": "Professionnels"
|
|
1149
|
-
},
|
|
1150
|
-
"children": [
|
|
1151
|
-
{
|
|
1152
|
-
"type": "text",
|
|
1153
|
-
"text": "Comment est calculée la valeur locative d'un local professionnel ?"
|
|
1154
|
-
}
|
|
1155
|
-
]
|
|
1156
|
-
}
|
|
1157
|
-
]
|
|
1158
|
-
}
|
|
1159
|
-
]
|
|
1160
|
-
}
|