{"id":901,"date":"2018-04-15T14:53:51","date_gmt":"2018-04-15T12:53:51","guid":{"rendered":"https:\/\/www.pele-avocat.com\/?p=901"},"modified":"2018-04-15T16:41:53","modified_gmt":"2018-04-15T14:41:53","slug":"mise-a-jour-annuelle-des-tarifs-sectoriels-et-des-valeurs-locatives-pour-2019-la-declaration-decloyer-2018","status":"publish","type":"post","link":"https:\/\/www.pele-avocat.com\/?p=901","title":{"rendered":"Mise \u00e0 jour annuelle des tarifs sectoriels et des valeurs locatives pour 2019 : la  d\u00e9claration DECLOYER 2018"},"content":{"rendered":"\n<p>Le site\u00a0www.impots.gouv.fr a mis en ligne deux documents (brochure et faq) \u00e9clairant les contribuables sur cette DEClaration des LOYERs :<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">1 ) Comment proc\u00e9der \u00e0 la d\u00e9claration ?<\/h2>\n\n\n\n<p class=\"aligncenter\">L&rsquo;entreprise proc\u00e8de \u00e0 deux op\u00e9rations via le canal EDI :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n    <li>L&rsquo;entreprise demande l&rsquo;identification des locaux via la proc\u00e9dure EDI-Requ\u00eate;<\/li>\n    <li>L&rsquo;entreprise transmet les informations demand\u00e9es via la proc\u00e9dure EDI-TDFC au plus tard le 18 mai 2018 pour un exercice clos au 31\/12 (pour toute autre cl\u00f4ture : dans les trois mois et quinze jours de ladite cl\u00f4ture).<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">2 ) Qui doit d\u00e9clarer ?<\/h2>\n\n\n\n<p>Plusieurs conditions cumulatives sont n\u00e9cessaires \u00e0 l&rsquo;obligation de souscription :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n    <li>\u00eatre une entreprise soumise \u00e0 l&rsquo;IR en cat\u00e9gories BIC\/BNC et au r\u00e9gime r\u00e9el d&rsquo;imposition ou \u00eatre \u00e0 l&rsquo;IS,<\/li>\n    <li>\u00eatre occupant au 1er janvier 2018 de locaux commerciaux ou professionnels ou industriels ne relevant pas de la m\u00e9thode comptable d&rsquo;\u00e9valuation,<\/li>\n    <li>\u00eatre utilisatrice de la proc\u00e9dure EDI-TDFC.<\/li>\n<\/ul>\n\n\n\n<p>Ainsi,\u00a0 les entreprises utilisant le syst\u00e8me EFI, les entreprises artisanales, celles occupant des locaux industriels \u00e9valu\u00e9s selon la m\u00e9thode comptable ou encore celles n&rsquo;ayant pas eu de r\u00e9ponse \u00e0 leur demande EDI-Requ\u00eate ne sont pas concern\u00e9es par cette obligation.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">3) Que d\u00e9clarer?<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n    <li>La situation (locataire, propri\u00e9taire exploitant&#8230;)<\/li>\n    <li>Le montant des loyers hors taxes et charges (le cas \u00e9ch\u00e9ant)<\/li>\n<\/ol>\n\n\n\n<p><\/p>\n\n\n\n<p>Cette m\u00e9thode d&rsquo;\u00e9valuation s&rsquo;appliquera d\u00e8s l&rsquo;ann\u00e9e prochaine \u00e0 tous les artisans, ne d\u00e9qualifiant plus ceux dot\u00e9s d&rsquo;un outillage dit \u00ab\u00a0pr\u00e9pond\u00e9rant\u00a0\u00bb.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p>Bref, malgr\u00e9 les coefficients de neutralisation, dispositifs de \u00ab\u00a0planchonnements\u00a0\u00bb et lissage, la r\u00e9vision des valeurs locatives ne manquera pas d&rsquo;entra\u00eener un \u00ab\u00a0d\u00e9plafonnement\u00a0\u00bb s\u00e9v\u00e8re des imp\u00f4ts directs locaux dans les ann\u00e9es \u00e0 venir.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le site\u00a0www.impots.gouv.fr a mis en ligne deux documents (brochure et faq) \u00e9clairant les contribuables sur cette DEClaration des LOYERs : 1 ) Comment proc\u00e9der \u00e0&#8230;<\/p>\n<div class=\"more-link-wrapper\"><a class=\"more-link\" href=\"https:\/\/www.pele-avocat.com\/?p=901\">Continuer la Lecture<span class=\"screen-reader-text\">Mise \u00e0 jour annuelle des tarifs sectoriels et des valeurs locatives pour 2019 : la  d\u00e9claration DECLOYER 2018<\/span><\/a><\/div>\n","protected":false},"author":13,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"post-templates\/post_nosidebar.php","format":"standard","meta":{"_uag_custom_page_level_css":"","_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"categories":[22],"tags":[],"class_list":["post-901","post","type-post","status-publish","format-standard","hentry","category-archives","entry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - 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