{"id":14427,"date":"2016-01-21T11:00:57","date_gmt":"2016-01-21T10:00:57","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=14427"},"modified":"2024-09-26T17:05:32","modified_gmt":"2024-09-26T15:05:32","slug":"les-benefices-agricoles","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/les-benefices-agricoles\/","title":{"rendered":"Les b\u00e9n\u00e9fices agricoles (BA)"},"content":{"rendered":"<p style=\"text-align: justify;\">A c\u00f4t\u00e9 des <a href=\"https:\/\/valoxy.org\/blog\/benefices-industriels-et-commerciaux\/\" target=\"_blank\" rel=\"noopener noreferrer\">BIC<\/a> (b\u00e9n\u00e9fices industriels et commerciaux) et des <a href=\"https:\/\/valoxy.org\/blog\/bnc-benefices-non-commerciaux\/\" target=\"_blank\" rel=\"noopener noreferrer\">BNC<\/a> (b\u00e9n\u00e9fices non commerciaux), il existe une autre cat\u00e9gorie de revenus qui vont entrer dans le calcul de l\u2019imp\u00f4t sur le revenu : les b\u00e9n\u00e9fices agricoles (BA).<\/p>\n<p style=\"text-align: justify;\">Sont concern\u00e9s par cette cat\u00e9gorie les revenus tir\u00e9s d\u2019une activit\u00e9 agricole, qu\u2019elle soit exerc\u00e9e de mani\u00e8re individuelle ou sous certaines formes de soci\u00e9t\u00e9s ou de\u00a0 groupements.<\/p>\n<p style=\"text-align: justify;\">Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France, fait le point sur ces revenus qui d\u00e9pendent d&rsquo;un r\u00e9gime particulier.<\/p>\n<p class=\"p1\"><div class=\"encadre-style\"> Valoxy ouvre sa branche agricole : <a href=\"https:\/\/valoxy.org\/expertise-comptable-specialiste-du-milieu-agricole\/\"><span class=\"s1\">Valo&rsquo;Agri<\/span><\/a>. Ce sont maintenant trois interlocuteurs d\u00e9di\u00e9s, experts du monde agricole, qui sont \u00e0 votre disposition.<\/p>\n<p class=\"p1\"><span class=\"Apple-converted-space\">\u00a0<\/span>C\u00e9r\u00e9aliers, producteurs de cultures, \u00e9leveurs, maraichers, viticulteurs, arboriculteurs, centres \u00e9questres&#8230; Quelles que soient vos productions, nous vous accompagnons dans la strat\u00e9gie, la gestion et la fiscalit\u00e9 de votre exploitation agricole.<span class=\"Apple-converted-space\">\u00a0<\/span><\/p>\n<p class=\"p2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/expertise-comptable-specialiste-du-milieu-agricole\/\">Valo&rsquo;Agri, l&rsquo;expert-comptable sp\u00e9cialiste du milieu agricole<\/a><\/span><span class=\"s3\"> <\/div><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #008000;\"><strong>B\u00e9n\u00e9fices agricoles : les activit\u00e9s concern\u00e9es<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><strong>Seront impos\u00e9es dans la cat\u00e9gorie des b\u00e9n\u00e9fices agricoles, les revenus procur\u00e9s par l\u2019exploitation de biens ruraux situ\u00e9s sur le territoire fran\u00e7ais.<\/strong><\/p>\n<p style=\"text-align: justify;\">Il s\u2019agit notamment des <strong>revenus tir\u00e9s des activit\u00e9s suivantes<\/strong>\u00a0:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Culture, \u00e9levage d\u2019animaux en tout genre ;<\/li>\n<li>Vente d\u2019herbes sur pieds ou saillies\u00a0;<\/li>\n<li>Production foresti\u00e8re\u00a0;<\/li>\n<li>Exploitation de champignonni\u00e8res ou de nouvelles vari\u00e9t\u00e9s v\u00e9g\u00e9tales\u00a0;<\/li>\n<li>Transformation de produits destin\u00e9s \u00e0 l\u2019alimentation (humaine ou animale)\u00a0;<\/li>\n<li>Exploitation de marais salants\u00a0;<\/li>\n<li>Elevage\/pr\u00e9paration\/entra\u00eenement de chevaux.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><img decoding=\"async\" class=\" wp-image-10733 alignleft\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/04\/le-licenciement-pour-inaptitude-1-300x249.png\" alt=\"Le licenciement pour inaptitude\" width=\"88\" height=\"73\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/04\/le-licenciement-pour-inaptitude-1-300x249.png 300w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/04\/le-licenciement-pour-inaptitude-1.png 640w\" sizes=\"(max-width: 88px) 100vw, 88px\" \/>En revanche, les activit\u00e9s d\u2019autres natures (notamment commerciale) r\u00e9alis\u00e9es par des agriculteurs ne rel\u00e8vent pas des b\u00e9n\u00e9fices agricoles. C\u2019est le cas par exemple des agriculteurs qui vendent des produits ne provenant pas de leur exploitation. Les revenus tir\u00e9s de cette activit\u00e9 rel\u00e8veront des BIC.<\/p>\n<p class=\"p1\">Toutefois, il est possible de rattacher ces revenus accessoires, relevant initialement de la cat\u00e9gorie des BIC ou BNC, aux b\u00e9n\u00e9fices agricoles, dans la limite de 100 000\u20ac ou 50% des revenus agricoles (1<span class=\"s1\"><sup>\u00e8re<\/sup><\/span> des deux limites atteinte). Ces recettes doivent repr\u00e9senter un prolongement de l\u2019activit\u00e9 agricole : il peut s\u2019agir de prestations de travaux agricoles, d\u2019accueil de groupes dans le cadre d\u2019une ferme p\u00e9dagogique, etc.<\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #008000;\"><strong>B\u00e9n\u00e9fices agricoles : les personnes concern\u00e9es<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><strong>Verront leurs revenus impos\u00e9s dans la cat\u00e9gorie des b\u00e9n\u00e9fices agricoles, les contribuables suivants<\/strong>\u00a0:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Les propri\u00e9taires exploitant directement leurs terres (ou par l\u2019interm\u00e9diaire de personne travaillant pour leur compte).<\/li>\n<li>Les fermiers louant les terres dans le cadre d\u2019un bail \u00e0 ferme (fermage). Voir notre article <a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/le-bail-rural\/\" target=\"_self\" rel=\"noopener\">le bail rural<\/a>.<\/li>\n<li>Les fermiers louant leurs terres dans le cadre d\u2019un bail \u00e0 portion de fruit (m\u00e9tayage).<\/li>\n<li>Les associ\u00e9s de soci\u00e9t\u00e9s de personnes ou groupements particuliers exer\u00e7ant une activit\u00e9 agricole (soci\u00e9t\u00e9s civiles, groupements fonciers agricoles\u2026).<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><img decoding=\"async\" class=\" wp-image-5218 alignright\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/07\/tresorerie-300x288.png\" alt=\"expertise comptable\" width=\"59\" height=\"56\" \/><strong>A noter que dans le cadre du fermage, le propri\u00e9taire donnant \u00e0 bail ses terres est impos\u00e9 dans la cat\u00e9gorie des revenus fonciers tandis que dans le cadre du m\u00e9tayage, propri\u00e9taire et exploitant sont tous deux impos\u00e9s dans la cat\u00e9gorie des b\u00e9n\u00e9fices agricoles.\u00a0<\/strong><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #008000;\"><strong>B\u00e9n\u00e9fices agricoles : les diff\u00e9rents r\u00e9gimes d\u2019imposition<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><strong><img decoding=\"async\" class=\" wp-image-5459 alignleft\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/01\/loi-de-finance-2013-hauts-revenus-300x164.jpg\" alt=\"loi de finances 2013 - les hauts revenus\" width=\"145\" height=\"79\" \/>En fonction du montant des recettes r\u00e9alis\u00e9es par l\u2019exploitant agricole, le r\u00e9gime d\u2019imposition des b\u00e9n\u00e9fices va varier. Il existe trois modes d\u2019imposition<\/strong> des b\u00e9n\u00e9fices agricoles\u00a0: le r\u00e9gime du forfait, le r\u00e9gime du r\u00e9el simplifi\u00e9 et le r\u00e9gime du r\u00e9el normal.<\/p>\n<h3 style=\"text-align: justify;\"><strong><u>Le r\u00e9gime du forfait<\/u><\/strong><\/h3>\n<p style=\"text-align: justify;\">Ce r\u00e9gime existait jusqu&rsquo;en 2016, et s\u2019appliquait automatiquement d\u00e8s lors que les recettes r\u00e9alis\u00e9es ne d\u00e9passaient pas 76 300 euros pendant deux ans.<\/p>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-2358 alignleft\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/03\/important-300x290.png\" alt=\"important\" width=\"53\" height=\"51\" \/>\u00c0 partir de 2017 (donc pour les revenus de 2016), le r\u00e9gime du forfait a \u00e9t\u00e9 remplac\u00e9 par le r\u00e9gime micro-BA, qui s\u2019apparente \u00e0 celui des <a href=\"https:\/\/valoxy.org\/blog\/regime-micro-bic\/\" target=\"_blank\" rel=\"noopener noreferrer\">micro-BIC<\/a> et <a href=\"https:\/\/valoxy.org\/blog\/regime-micro-bnc\/\" target=\"_blank\" rel=\"noopener noreferrer\">micro-BNC<\/a>.<\/p>\n<h3 style=\"text-align: justify;\"><strong><u>Le r\u00e9gime du Micro BA<\/u><\/strong><\/h3>\n<p class=\"p1\">Le r\u00e9gime des micro-exploitations, appel\u00e9 couramment le \u00ab micro BA \u00bb, concerne les exploitations r\u00e9alisant un chiffre d\u2019affaires moyen durant les trois derni\u00e8res ann\u00e9es civiles inf\u00e9rieur \u00e0 85 800 \u20ac HT (seuil valable \u00e0 compter de 2021, pour la moyenne des recettes de 2018, 2019 et 2020). Le b\u00e9n\u00e9fice imposable est alors calcul\u00e9 en d\u00e9duisant 87% d\u2019abattement au chiffre d\u2019affaires moyen des trois derni\u00e8res ann\u00e9es. Les b\u00e9n\u00e9ficiaires de ce r\u00e9gime peuvent opter pour le r\u00e9gime r\u00e9el simplifi\u00e9 ou r\u00e9el normal.<\/p>\n<p class=\"p1\">Les exploitants dont les b\u00e9n\u00e9fices deviendraient inf\u00e9rieurs au seuil du micro BA alors qu\u2019ils relevaient de droit d\u2019un r\u00e9gime r\u00e9el, reviennent de droit au r\u00e9gime du micro BA.<\/p>\n<h3 style=\"text-align: justify;\"><strong><u>Le r\u00e9gime r\u00e9el simplifi\u00e9<\/u><\/strong><\/h3>\n<p class=\"p1\">Le r\u00e9gime r\u00e9el simplifi\u00e9 concerne les exploitations r\u00e9alisant une moyenne de chiffre d\u2019affaires HT sur les trois derni\u00e8res ann\u00e9es comprise entre 85\u00a0800\u20ac et 365\u00a0000\u20ac. Les b\u00e9n\u00e9ficiaires de ce r\u00e9gime peuvent opter pour le r\u00e9el normal.<\/p>\n<h3 style=\"text-align: justify;\"><strong><u>Le r\u00e9gime r\u00e9el normal<\/u><\/strong><\/h3>\n<p class=\"p1\">Le r\u00e9gime r\u00e9el normal concerne les exploitations dont la moyenne des chiffres d\u2019affaires HT des trois derni\u00e8res ann\u00e9es est sup\u00e9rieure \u00e0 365\u00a0000\u20ac.<\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #008000;\"><strong>B\u00e9n\u00e9fices agricoles : les modalit\u00e9s de d\u00e9claration et de paiement de l\u2019imp\u00f4t<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\">En fonction de son r\u00e9gime d\u2019imposition, <strong>le mode de d\u00e9claration ainsi que la date de paiement vont diff\u00e9rer.<\/strong><\/p>\n<h4 style=\"text-align: justify;\"><u>Lorsque l&rsquo;on d\u00e9pend du r\u00e9gime r\u00e9el (simplifi\u00e9 ou normal)<\/u><\/h4>\n<p style=\"text-align: justify;\">En cas de r\u00e9gime r\u00e9el simplifi\u00e9, il faut remplir une d\u00e9claration n\u00b02139 et, au r\u00e9el normal, il faut remplir une d\u00e9claration n\u00b02143.<\/p>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-2134 alignleft\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/03\/internet-bleu-300x194.png\" alt=\"internet bleu\" width=\"95\" height=\"62\" \/>Ces d\u00e9clarations doivent se faire en ligne au plus tard le 2<sup>e<\/sup> jour ouvr\u00e9 suivant le 1<sup>er<\/sup> mai de chaque ann\u00e9e. Le montant obtenu sur cette d\u00e9claration sera alors \u00e0 reporter sur la d\u00e9claration de revenus n\u00b02042.<\/p>\n<p style=\"text-align: justify;\">S\u2019agissant de l\u2019imp\u00f4t sur le revenu, il est possible de s&rsquo;en acquitter par tous les moyens de paiement que ce soit TIP, ch\u00e8que, paiement en ligne ou virement.<\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\">A noter qu\u2019il est aussi possible de payer en esp\u00e8ces lorsque l&rsquo;on est redevable de moins de 300 \u20ac.<\/div><\/p>\n<h4 style=\"text-align: justify;\"><u>Lorsque l&rsquo;on d\u00e9pend du r\u00e9gime Micro-BA<\/u><\/h4>\n<p class=\"p1\">Il faut tenir une comptabilit\u00e9 de tr\u00e9sorerie, et d\u00e9clarer les recettes annuelles dans la d\u00e9claration de revenus des personnes physiques sur le formulaire 2042 C pro.<\/p>\n<p>&nbsp;<\/p>\n<p>Cet article vous a int\u00e9ress\u00e9 ? Dites-le nous dans les commentaires ci apr\u00e8s ! Retrouvez aussi nos articles sur la fiscalit\u00e9 agricole sur le blog de Valoxy :<\/p>\n<ul class=\"ul1\">\n<li class=\"li1\"><span class=\"s1\"><a href=\"https:\/\/valoxy.org\/blog\/groupement-foncier-agricole-gfa\/\"><span class=\"s2\">Le groupement foncier agricole (GFA)<\/span><\/a><\/span><\/li>\n<li class=\"li1\"><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/la-fiscalite-du-gfa-groupement-foncier-agricole\/\" target=\"_self\" rel=\"noopener\">La fiscalit\u00e9 du GFA (groupement foncier agricole)<\/a><\/li>\n<li class=\"li1\"><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/installer-en-agriculture\/\" target=\"_self\" rel=\"noopener\">S\u2019installer en agriculture<\/a><\/li>\n<li class=\"li1\"><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/les-dispositifs-fiscaux-specifiques-a-lactivite-agricole\/\" target=\"_self\" rel=\"noopener\">Dispositifs fiscaux de l\u2019activit\u00e9 agricole<\/a><\/li>\n<li class=\"li1\"><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/la-politique-agricole-commune\/\" target=\"_self\" rel=\"noopener\">La politique agricole commune (PAC)<\/a><\/li>\n<li class=\"li1\"><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/la-deduction-pour-epargne-de-precaution\/\" target=\"_self\" rel=\"noopener\">La d\u00e9duction pour \u00e9pargne de pr\u00e9caution<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>A c\u00f4t\u00e9 des BIC (b\u00e9n\u00e9fices industriels et commerciaux) et des BNC (b\u00e9n\u00e9fices non commerciaux), il existe une autre cat\u00e9gorie de revenus qui vont entrer dans le calcul de l\u2019imp\u00f4t sur le revenu : les b\u00e9n\u00e9fices agricoles (BA). Sont concern\u00e9s par&#8230;<\/p>\n","protected":false},"author":1,"featured_media":11397,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[155,10,9,6],"tags":[],"class_list":["post-14427","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-agricole","category-fiscalite","category-gestion","category-patrimoine"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Le r\u00e9gime des b\u00e9n\u00e9fices agricoles<\/title>\n<meta name=\"description\" content=\"Lorsque vos revenus sont tir\u00e9s d&#039;exploitations agricoles, ces derniers seront impos\u00e9s \u00e0 l&#039;imp\u00f4t sur le revenu dans une cat\u00e9gorie particuli\u00e8re, celle des b\u00e9n\u00e9fices agricoles...\u00a0\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/valoxy.org\/blog\/les-benefices-agricoles\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Le r\u00e9gime des b\u00e9n\u00e9fices agricoles\" \/>\n<meta property=\"og:description\" content=\"Lorsque vos revenus sont tir\u00e9s d&#039;exploitations agricoles, ces derniers seront impos\u00e9s \u00e0 l&#039;imp\u00f4t sur le revenu dans une cat\u00e9gorie particuli\u00e8re, celle des b\u00e9n\u00e9fices agricoles...\u00a0\" \/>\n<meta property=\"og:url\" content=\"https:\/\/valoxy.org\/blog\/les-benefices-agricoles\/\" \/>\n<meta property=\"og:site_name\" content=\"Blog Valoxy - Expertise comptable\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/Valoxy\" \/>\n<meta property=\"article:published_time\" content=\"2016-01-21T10:00:57+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-09-26T15:05:32+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/09\/impots-31-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"539\" \/>\n\t<meta property=\"og:image:height\" content=\"359\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Expert-comptable Valoxy\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Expert-comptable Valoxy\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"6 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/valoxy.org\/blog\/les-benefices-agricoles\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/valoxy.org\/blog\/les-benefices-agricoles\/\"},\"author\":{\"name\":\"Expert-comptable Valoxy\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a\"},\"headline\":\"Les b\u00e9n\u00e9fices agricoles (BA)\",\"datePublished\":\"2016-01-21T10:00:57+00:00\",\"dateModified\":\"2024-09-26T15:05:32+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/valoxy.org\/blog\/les-benefices-agricoles\/\"},\"wordCount\":1165,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/les-benefices-agricoles\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/09\/impots-31-1.jpg\",\"articleSection\":[\"Agricole\",\"Fiscalit\u00e9\",\"Gestion\",\"Patrimoine\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/valoxy.org\/blog\/les-benefices-agricoles\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/valoxy.org\/blog\/les-benefices-agricoles\/\",\"url\":\"https:\/\/valoxy.org\/blog\/les-benefices-agricoles\/\",\"name\":\"Le r\u00e9gime des b\u00e9n\u00e9fices agricoles\",\"isPartOf\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/valoxy.org\/blog\/les-benefices-agricoles\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/les-benefices-agricoles\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/09\/impots-31-1.jpg\",\"datePublished\":\"2016-01-21T10:00:57+00:00\",\"dateModified\":\"2024-09-26T15:05:32+00:00\",\"description\":\"Lorsque vos revenus sont tir\u00e9s d'exploitations agricoles, ces derniers seront impos\u00e9s \u00e0 l'imp\u00f4t sur le revenu dans une cat\u00e9gorie particuli\u00e8re, celle des b\u00e9n\u00e9fices agricoles...\u00a0\",\"breadcrumb\":{\"@id\":\"https:\/\/valoxy.org\/blog\/les-benefices-agricoles\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/valoxy.org\/blog\/les-benefices-agricoles\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/valoxy.org\/blog\/les-benefices-agricoles\/#primaryimage\",\"url\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/09\/impots-31-1.jpg\",\"contentUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/09\/impots-31-1.jpg\",\"width\":539,\"height\":359,\"caption\":\"Avis d'imp\u00f4t sur le revenu\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/valoxy.org\/blog\/les-benefices-agricoles\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/valoxy.org\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Les b\u00e9n\u00e9fices agricoles (BA)\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/valoxy.org\/blog\/#website\",\"url\":\"https:\/\/valoxy.org\/blog\/\",\"name\":\"Blog Valoxy\",\"description\":\"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise\",\"publisher\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\"},\"alternateName\":\"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/valoxy.org\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\",\"name\":\"Blog Valoxy\",\"url\":\"https:\/\/valoxy.org\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png\",\"contentUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png\",\"width\":266,\"height\":100,\"caption\":\"Blog Valoxy\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/Valoxy\",\"https:\/\/www.linkedin.com\/company\/valoxy\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a\",\"name\":\"Expert-comptable Valoxy\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g\",\"caption\":\"Expert-comptable Valoxy\"},\"sameAs\":[\"https:\/\/valoxy.org\/blog\"],\"url\":\"https:\/\/valoxy.org\/blog\/author\/ceo-valoxy\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Le r\u00e9gime des b\u00e9n\u00e9fices agricoles","description":"Lorsque vos revenus sont tir\u00e9s d'exploitations agricoles, ces derniers seront impos\u00e9s \u00e0 l'imp\u00f4t sur le revenu dans une cat\u00e9gorie particuli\u00e8re, celle des b\u00e9n\u00e9fices agricoles...\u00a0","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/valoxy.org\/blog\/les-benefices-agricoles\/","og_locale":"fr_FR","og_type":"article","og_title":"Le r\u00e9gime des b\u00e9n\u00e9fices agricoles","og_description":"Lorsque vos revenus sont tir\u00e9s d'exploitations agricoles, ces derniers seront impos\u00e9s \u00e0 l'imp\u00f4t sur le revenu dans une cat\u00e9gorie particuli\u00e8re, celle des b\u00e9n\u00e9fices agricoles...\u00a0","og_url":"https:\/\/valoxy.org\/blog\/les-benefices-agricoles\/","og_site_name":"Blog Valoxy - Expertise comptable","article_publisher":"https:\/\/www.facebook.com\/Valoxy","article_published_time":"2016-01-21T10:00:57+00:00","article_modified_time":"2024-09-26T15:05:32+00:00","og_image":[{"width":539,"height":359,"url":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/09\/impots-31-1.jpg","type":"image\/jpeg"}],"author":"Expert-comptable Valoxy","twitter_card":"summary_large_image","twitter_misc":{"\u00c9crit par":"Expert-comptable Valoxy","Dur\u00e9e de lecture estim\u00e9e":"6 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/valoxy.org\/blog\/les-benefices-agricoles\/#article","isPartOf":{"@id":"https:\/\/valoxy.org\/blog\/les-benefices-agricoles\/"},"author":{"name":"Expert-comptable Valoxy","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a"},"headline":"Les b\u00e9n\u00e9fices agricoles (BA)","datePublished":"2016-01-21T10:00:57+00:00","dateModified":"2024-09-26T15:05:32+00:00","mainEntityOfPage":{"@id":"https:\/\/valoxy.org\/blog\/les-benefices-agricoles\/"},"wordCount":1165,"commentCount":0,"publisher":{"@id":"https:\/\/valoxy.org\/blog\/#organization"},"image":{"@id":"https:\/\/valoxy.org\/blog\/les-benefices-agricoles\/#primaryimage"},"thumbnailUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/09\/impots-31-1.jpg","articleSection":["Agricole","Fiscalit\u00e9","Gestion","Patrimoine"],"inLanguage":"fr-FR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/valoxy.org\/blog\/les-benefices-agricoles\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/valoxy.org\/blog\/les-benefices-agricoles\/","url":"https:\/\/valoxy.org\/blog\/les-benefices-agricoles\/","name":"Le r\u00e9gime des b\u00e9n\u00e9fices agricoles","isPartOf":{"@id":"https:\/\/valoxy.org\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/valoxy.org\/blog\/les-benefices-agricoles\/#primaryimage"},"image":{"@id":"https:\/\/valoxy.org\/blog\/les-benefices-agricoles\/#primaryimage"},"thumbnailUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/09\/impots-31-1.jpg","datePublished":"2016-01-21T10:00:57+00:00","dateModified":"2024-09-26T15:05:32+00:00","description":"Lorsque vos revenus sont tir\u00e9s d'exploitations agricoles, ces derniers seront impos\u00e9s \u00e0 l'imp\u00f4t sur le revenu dans une cat\u00e9gorie particuli\u00e8re, celle des b\u00e9n\u00e9fices agricoles...\u00a0","breadcrumb":{"@id":"https:\/\/valoxy.org\/blog\/les-benefices-agricoles\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/valoxy.org\/blog\/les-benefices-agricoles\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/valoxy.org\/blog\/les-benefices-agricoles\/#primaryimage","url":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/09\/impots-31-1.jpg","contentUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/09\/impots-31-1.jpg","width":539,"height":359,"caption":"Avis d'imp\u00f4t sur le revenu"},{"@type":"BreadcrumbList","@id":"https:\/\/valoxy.org\/blog\/les-benefices-agricoles\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/valoxy.org\/blog\/"},{"@type":"ListItem","position":2,"name":"Les b\u00e9n\u00e9fices agricoles (BA)"}]},{"@type":"WebSite","@id":"https:\/\/valoxy.org\/blog\/#website","url":"https:\/\/valoxy.org\/blog\/","name":"Blog Valoxy","description":"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise","publisher":{"@id":"https:\/\/valoxy.org\/blog\/#organization"},"alternateName":"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/valoxy.org\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/valoxy.org\/blog\/#organization","name":"Blog Valoxy","url":"https:\/\/valoxy.org\/blog\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png","contentUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png","width":266,"height":100,"caption":"Blog Valoxy"},"image":{"@id":"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/Valoxy","https:\/\/www.linkedin.com\/company\/valoxy"]},{"@type":"Person","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a","name":"Expert-comptable Valoxy","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g","caption":"Expert-comptable Valoxy"},"sameAs":["https:\/\/valoxy.org\/blog"],"url":"https:\/\/valoxy.org\/blog\/author\/ceo-valoxy\/"}]}},"_links":{"self":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts\/14427","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/comments?post=14427"}],"version-history":[{"count":2,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts\/14427\/revisions"}],"predecessor-version":[{"id":70300,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts\/14427\/revisions\/70300"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/media\/11397"}],"wp:attachment":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/media?parent=14427"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/categories?post=14427"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/tags?post=14427"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}