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Zones franches urbaines : une opportunité (toujours) à saisir ?

Zones franches urbaines : une opportunité (toujours) à saisir ?

Zones franches urbaines : une opportunité (toujours) à saisir ? 150 150 Gescompo

Un entrepreneur cherche un endroit où implanter son activité. « Pourquoi pas en ZFU-TE (zone franche urbaine-territoire entrepreneur) ? », pense-t-il. Une implantation intéressante, car elle lui permettrait de bénéficier d’un avantage fiscal non négligeable.

Mais il lui semble que ce dispositif d’incitation fiscale arrive bientôt à son terme.

Est-ce exact ?
 

La bonne réponse est…
Oui

Les ZFU-TE correspondent à des quartiers de plus de 10 000 habitants situés dans des zones dites « sensibles et défavorisées ». Afin d’inciter les entreprises à s’y installer, un dispositif d’exonération d’impôt sur les bénéfices a été mis en place. 

Ce dispositif permet, toutes conditions remplies, de bénéficier d’une exonération d’impôt sur les bénéfices de 100 % pendant 5 ans, puis d’une exonération dégressive sur les 3 années suivantes.

Mais attention, ce dispositif est valable jusqu’au 31 décembre 2023. Il faut donc s’installer dans une ZFU-TE avant cette date pour en profiter.