{"id":677,"date":"2007-10-13T09:17:33","date_gmt":"2007-10-13T07:17:33","guid":{"rendered":"http:\/\/staging.sillon38.com\/2007\/10\/13\/credit-dimpot-bio-qui-peut-en-beneficier\/"},"modified":"2007-10-13T09:17:33","modified_gmt":"2007-10-13T07:17:33","slug":"credit-dimpot-bio-qui-peut-en-beneficier","status":"publish","type":"post","link":"https:\/\/www.sillon38.com\/blog\/2007\/10\/13\/credit-dimpot-bio-qui-peut-en-beneficier\/","title":{"rendered":"cr\u00e9dit d\u2019imp\u00f4t bio: qui peut en b\u00e9n\u00e9ficier?"},"content":{"rendered":"<p>Le cr\u00e9dit d\u2019imp\u00f4t \u00ab bio \u00bb cr\u00e9\u00e9 par l\u2019article 75 de la loi d\u2019orientation agricole n\u00b02006-11 du 5 janvier 2006 s\u2019applique aux entreprises agricoles r\u00e9alisant des activit\u00e9s faisant l\u2019objet d\u2019une certification en agriculture biologique \u00e0 condition qu\u2019au moins 40% des recettes proviennent de ces activit\u00e9s.<\/p>\n<p>Les entreprises concern\u00e9es par ce cr\u00e9dit d\u2019imp\u00f4t doivent donc avoir fait l\u2019objet d\u2019une certification en agriculture biologique. Peuvent ainsi b\u00e9n\u00e9ficier de ce dispositif, tant les entreprises individuelles (au r\u00e9el ou au forfait), que les soci\u00e9t\u00e9s (impos\u00e9es sur le revenu ou \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s).<\/p>\n<p>Sont n\u00e9anmoins exclues de cette mesure les exploitations qui sont titulaires au 1er mai de l\u2019ann\u00e9e civile ou de l\u2019exercice comptable consid\u00e9r\u00e9, d\u2019un contrat territorial d\u2019exploitation (CTE) ou d\u2019un contrat d\u2019agriculture durable (CAD) comprenant des mesures d\u2019aide \u00e0 la reconversion agriculture biologique, sauf si au moins 50% de la surface de leur exploitation est d\u00e9j\u00e0 en mode de production biologique hors programme de reconversion.<\/p>\n<p>Le cr\u00e9dit d\u2019imp\u00f4t est constitu\u00e9 d\u2019une part fixe de 1 200 \u20ac et d\u2019une part variable de 200 \u20ac par hectare exploit\u00e9 en mode de production biologique, dans la limite de 800 \u20ac (soit 4 ha).<br \/>\nLe texte pr\u00e9voit s\u2019agissant des GAEC, que les montants sont multipli\u00e9s par le nombre d\u2019associ\u00e9s dans la limite de 3.<\/p>\n<p>Une d\u00e9claration sp\u00e9ciale (formulaire n\u00b02079-BIO-SD, cerfa n\u00b012657*02) doit \u00eatre d\u00e9pos\u00e9e lors de la d\u00e9claration des revenus, afin de b\u00e9n\u00e9ficier de ce cr\u00e9dit d\u2019imp\u00f4t.<\/p>\n<p><em>Source ICOOPA <\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le cr\u00e9dit d\u2019imp\u00f4t \u00ab bio \u00bb cr\u00e9\u00e9 par l\u2019article 75 de la loi d\u2019orientation agricole n\u00b02006-11 du 5 janvier 2006 s\u2019applique aux entreprises agricoles r\u00e9alisant des activit\u00e9s faisant l\u2019objet d\u2019une certification en agriculture biologique \u00e0 condition qu\u2019au moins 40% des&#8230;<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-677","post","type-post","status-publish","format-standard","hentry","category-agriculture"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>cr\u00e9dit d\u2019imp\u00f4t bio: qui peut en b\u00e9n\u00e9ficier? 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