{"id":64316,"date":"2024-02-01T08:30:51","date_gmt":"2024-02-01T07:30:51","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=64316"},"modified":"2025-03-04T13:37:09","modified_gmt":"2025-03-04T12:37:09","slug":"fiscalite-agricole","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/fiscalite-agricole\/","title":{"rendered":"Fiscalit\u00e9 agricole 2024 : ce qui change !"},"content":{"rendered":"<p>La loi de Finances pour l&rsquo;ann\u00e9e 2024 a introduit des changements importants dans la fiscalit\u00e9 agricole. Les experts agricoles de Valoxy, cabinet d\u2019expertise comptable dans les Hauts-de-France, ont d\u00e9crypt\u00e9 pour vous les nouveaut\u00e9s de la fiscalit\u00e9 agricole de 2024 !<\/p>\n<h2><span style=\"color: #c1d72e;\">\u2014 <\/span><strong>Modification du seuil d<\/strong><strong>\u2019<\/strong><strong>exon<\/strong><strong>\u00e9ration des plus-values professionnelles<\/strong><\/h2>\n<p>L&rsquo;article 94 de la loi de finances a modifi\u00e9 les seuils d\u00e9terminant l&rsquo;exon\u00e9ration des plus-values professionnelles en fonction des revenus.<\/p>\n<p>Jusqu\u2019alors, le Code G\u00e9n\u00e9ral des Imp\u00f4ts (CGI, article 151 septies) permettait l\u2019exon\u00e9ration des plus-values professionnelles sous deux conditions\u00a0:<\/p>\n<ul>\n<li>L\u2019activit\u00e9 devait \u00eatre exerc\u00e9e depuis plus de cinq ans,<\/li>\n<li>Le chiffre d\u2019affaires moyen des deux exercices pr\u00e9c\u00e9dents devait \u00eatre\n<ul>\n<li>inf\u00e9rieur \u00e0 250\u00a0000\u20ac HT pour une exon\u00e9ration totale,<\/li>\n<li>Inf\u00e9rieur \u00e0 350\u00a0000\u20ac HT pour une exon\u00e9ration partielle.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>(Voir notre article <a href=\"https:\/\/valoxy.org\/blog\/exoneration-plus-values-article-151-septies\/\">L\u2019exon\u00e9ration des plus-values en fonction des recettes<\/a>)<\/p>\n<p>L&rsquo;article 94, I-B de la loi apporte des modifications sur ces exon\u00e9rations en cr\u00e9ant des seuils sp\u00e9cifiques pour les activit\u00e9s agricoles.<\/p>\n<p>D\u00e9sormais, une exon\u00e9ration totale s&rsquo;applique lorsque les recettes annuelles d&rsquo;un exploitant agricole sont inf\u00e9rieures ou \u00e9gales \u00e0 350 000 \u20ac (au lieu de 250 000 \u20ac). Une exon\u00e9ration partielle s&rsquo;applique si les recettes annuelles d\u00e9passent ce seuil mais n&rsquo;atteignent pas 450 000 \u20ac (au lieu de 350 000 \u20ac).<\/p>\n<p>Comme auparavant, cette limite s\u2019appr\u00e9cie sur la moyenne de chiffre d\u2019affaires des deux derni\u00e8res ann\u00e9es. Si la moyenne des recettes des deux ann\u00e9es pr\u00e9c\u00e9dentes pour les entreprises agricoles est comprise entre 350 000 \u20ac et 450 000 \u20ac, la fraction exon\u00e9r\u00e9e est calcul\u00e9e en fonction d&rsquo;un taux sp\u00e9cifique.<\/p>\n<p>Les entreprises de travaux agricoles ou forestiers b\u00e9n\u00e9ficient \u00e9galement des seuils sp\u00e9cifiques d&rsquo;exon\u00e9ration pour les plus-values li\u00e9es \u00e0 la cession de mat\u00e9riels agricoles ou forestiers.<\/p>\n<p>Ces changements s&rsquo;appliquent aux cessions r\u00e9alis\u00e9es \u00e0 partir du 1er janvier 2023.<\/p>\n<h2><span style=\"color: #c1d72e;\">\u2014 <\/span><strong>M<\/strong><strong>odification de la limite de chiffre d<\/strong><strong>\u2019<\/strong><strong>affaires pour b\u00e9n\u00e9ficier du r\u00e9gime micro-BA<\/strong><\/h2>\n<p>L&rsquo;article 94 de la loi de finances a modifi\u00e9 la limite pour b\u00e9n\u00e9ficier du r\u00e9gime micro-B\u00e9n\u00e9fices Agricoles (micro-BA).<\/p>\n<p>L&rsquo;article 94, I-C de la loi a \u00e9galement relev\u00e9 exceptionnellement la limite d&rsquo;application du r\u00e9gime micro-BA. La moyenne des recettes hors taxes des trois ann\u00e9es pr\u00e9c\u00e9dentes a \u00e9t\u00e9 augment\u00e9e de 91 900 \u20ac \u00e0 120 000 \u20ac pour les ann\u00e9es 2024 et 2025, d\u00e9passant ainsi l\u2019actualisation triennale habituelle pr\u00e9vue par le CGI. La prochaine actualisation triennale (en 2026) se basera sur ce nouveau montant de 120 000 \u20ac.<\/p>\n<h2><span style=\"color: #c1d72e;\">\u2014 <\/span><strong>R\u00e9\u00e9valuation du plafond de la DEP<\/strong><\/h2>\n<p>La loi de Finances pour 2024 a \u00e9galement r\u00e9\u00e9valu\u00e9 de mani\u00e8re exceptionnelle le plafond annuel des <a href=\"https:\/\/valoxy.org\/blog\/la-deduction-pour-epargne-de-precaution\/\">d\u00e9ductions pour \u00e9pargne de pr\u00e9caution<\/a> (DEP), pour l&rsquo;imp\u00f4t sur le revenu de l&rsquo;ann\u00e9e 2024. Les nouveaux plafonds applicables sont les suivants\u00a0:<\/p>\n<table width=\"604\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\" width=\"302\">Limite de BA<\/td>\n<td style=\"text-align: center;\" width=\"302\">Plafond de la DEP<\/td>\n<\/tr>\n<tr>\n<td width=\"302\">&lt;32\u00a0608\u20ac<\/td>\n<td width=\"302\">32\u00a0608\u20ac<\/td>\n<\/tr>\n<tr>\n<td width=\"302\">32 608\u20ac &lt; BA &lt; 60\u00a0385\u20ac<\/td>\n<td width=\"302\">32\u00a0608\u20ac + 30% de la fraction de b\u00e9n\u00e9fice compl\u00e9mentaire<\/td>\n<\/tr>\n<tr>\n<td width=\"302\">60\u00a0385\u20ac &lt; BA &lt; 90\u00a0579\u20ac<\/td>\n<td width=\"302\">40\u00a0942\u20ac + 20% de la fraction de b\u00e9n\u00e9fice compl\u00e9mentaire<\/td>\n<\/tr>\n<tr>\n<td width=\"302\">90\u00a0579\u20ac &lt; BA &lt; 120\u00a0771\u20ac<\/td>\n<td width=\"302\">46\u00a0979\u20ac + 10% de la fraction de b\u00e9n\u00e9fice compl\u00e9mentaire<\/td>\n<\/tr>\n<tr>\n<td width=\"302\">BA &gt; 120\u00a0771\u20ac<\/td>\n<td width=\"302\">50\u00a0000\u20ac<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Le plafond global pluriannuel reste fix\u00e9 \u00e0 150\u00a0000\u20ac, donc sans revalorisation. Pour les GAEC et les EARL \u00e0 l\u2019IR, ces plafonds sont multipli\u00e9s par le nombre d\u2019associ\u00e9s, dans la limite de quatre.<\/p>\n<h2><span style=\"color: #c1d72e;\">\u2014 <\/span><strong>TVA r\u00e9duite pour les activit\u00e9s \u00e9<\/strong><strong>questres<\/strong><\/h2>\n<p>Jusqu\u2019alors, le taux de TVA applicable pour l\u2019enseignement de l\u2019\u00e9quitation \u00e9tait de 20%. La loi de finances 2024 modifie ce principe\u00a0: d\u00e9sormais, le taux r\u00e9duit de TVA de 5,5 % s&rsquo;applique aux services li\u00e9s \u00e0 l&rsquo;enseignement et \u00e0 la pratique de l&rsquo;\u00e9quitation, aux activit\u00e9s de d\u00e9couverte de l&rsquo;environnement \u00e9questre, aux d\u00e9monstrations, ainsi qu&rsquo;\u00e0 l&rsquo;acc\u00e8s aux installations sportives d\u00e9di\u00e9es aux \u00e9quid\u00e9s.<\/p>\n<p>S\u2019agissant de prestations de services, et selon les dispositions du a) du 1 de l&rsquo;article 269 du Code G\u00e9n\u00e9ral des Imp\u00f4ts (CGI), la TVA est g\u00e9n\u00e9r\u00e9e <strong>lorsque la prestation est effectu\u00e9e<\/strong>. En cons\u00e9quence, les prestations de services r\u00e9alis\u00e9es en 2023 et encaiss\u00e9es en 2024 seront soumises au taux de TVA de 2023. Seules les prestations effectu\u00e9es \u00e0 partir de 2024 sont \u00e9ligibles au taux de 5,5 %.<\/p>\n<p>Aucune modification n&rsquo;est actuellement pr\u00e9vue pour les taux de TVA appliqu\u00e9s aux pensions de chevaux. Le taux reste fix\u00e9 \u00e0 20 % pour les pensions g\u00e9n\u00e9rales, mais il demeure \u00e0 5,5 % pour les pensions de reproducteurs.<\/p>\n<p>Les pensions des \u00e9quid\u00e9s utilisant des installations sportives doivent continuer \u00e0 utiliser les deux taux de TVA applicables\u00a0: 20% pour la partie \u00ab\u00a0pension\u00a0\u00bb, et 5.5% pour la partie \u00ab\u00a0utilisation des installations sportives\u00a0\u00bb. Il faudra attendre des instructions compl\u00e9mentaires de l\u2019administration fiscale pour pr\u00e9ciser le cadre de l\u2019application de la TVA \u00e0 5,5%.<\/p>\n<h2><span style=\"color: #c1d72e;\">\u2014 <\/span><strong>Cr<\/strong><strong>\u00e9dit d<\/strong><strong>\u2019<\/strong><strong>imp\u00f4t \u00ab\u00a0remplacement des exploitants\u00a0\u00bb<\/strong><\/h2>\n<p>Les agriculteurs peuvent b\u00e9n\u00e9ficier d&rsquo;un cr\u00e9dit d&rsquo;imp\u00f4t pour les co\u00fbts li\u00e9s \u00e0 leur remplacement pendant leurs cong\u00e9s, que ce soit par le recrutement direct de salari\u00e9s ou en ayant recours \u00e0 des personnes mises \u00e0 disposition par un tiers.<\/p>\n<p>Plusieurs ajustements impactent ces d\u00e9penses \u00e0 partir du 1er janvier 2024 :<\/p>\n<ul>\n<li>Le taux normal du cr\u00e9dit d&rsquo;imp\u00f4t passe de 50 % \u00e0 60 %.<\/li>\n<li>Le taux major\u00e9 du cr\u00e9dit d&rsquo;imp\u00f4t, applicable aux d\u00e9penses de remplacement li\u00e9 \u00e0 une maladie ou \u00e0 un accident du travail, passe de 60 % \u00e0 80 %.<\/li>\n<li>Le remplacement pour la formation professionnelle de l&rsquo;exploitant est \u00e9ligible au cr\u00e9dit d&rsquo;imp\u00f4t au taux de 80 %. (disparition du cr\u00e9dit d\u2019imp\u00f4t \u00ab\u00a0formation du dirigeant\u00a0\u00bb). Voir notre article \u00ab\u00a0<a href=\"https:\/\/valoxy.org\/blog\/le-credit-dimpot-formation-chef-dentreprise-2\/\">Le cr\u00e9dit d\u2019imp\u00f4t formation chef d\u2019entreprise<\/a>\u00ab\u00a0.<\/li>\n<li>La limite annuelle du nombre de jours de remplacement passe de 14 \u00e0 17 jours.<\/li>\n<\/ul>\n<p>Cet article sur la fiscalit\u00e9 agricole vous a int\u00e9ress\u00e9 ? Dites-le nous dans les commentaires ci-apr\u00e8s ! Retrouvez aussi nos autres articles sur le blog de Valoxy :<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><a href=\"https:\/\/valoxy.org\/blog\/projet-de-loi-de-finances-2024\/\">Le projet de loi de finances 2024<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/les-dispositifs-fiscaux-specifiques-a-lactivite-agricole\/\">Dispositifs fiscaux de l\u2019activit\u00e9 agricole<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/la-fiscalite-du-gfa-groupement-foncier-agricole\/\">La fiscalit\u00e9 du GFA (groupement foncier agricole)<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/les-benefices-agricoles\/\">Les b\u00e9n\u00e9fices agricoles (BA)<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/impots-et-taxes-des-entreprises-en-2024\/\">Imp\u00f4ts et taxes des entreprises en 2024<\/a><\/li>\n<li><a style=\"font-size: revert; font-weight: revert; font-family: -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, Oxygen-Sans, Ubuntu, Cantarell, 'Helvetica Neue', sans-serif;\" href=\"https:\/\/valoxy.org\/blog\/loi-dorientation-agricole\/\">La Loi d\u2019Orientation Agricole 2025<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>La loi de Finances pour l&rsquo;ann\u00e9e 2024 a introduit des changements importants dans la fiscalit\u00e9 agricole. Les experts agricoles de Valoxy, cabinet d\u2019expertise comptable dans les Hauts-de-France, ont d\u00e9crypt\u00e9 pour vous les nouveaut\u00e9s de la fiscalit\u00e9 agricole de 2024 !&#8230;<\/p>\n","protected":false},"author":1,"featured_media":64317,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[155,10,9],"tags":[],"class_list":["post-64316","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-agricole","category-fiscalite","category-gestion"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Fiscalit\u00e9 agricole 2024 : ce qui change ! | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"Quels changements importants dans la fiscalit\u00e9 agricole en 2024 ? Seuils, TVA, cr\u00e9dits d&#039;imp\u00f4t. 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