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CFE : une exonération pour les « très petites entreprises » ?
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CFE : une exonération pour les « très petites entreprises » ?
CFE : une exonération pour les « très petites entreprises » ?https://gescompo.fr/wp-content/themes/movedo/images/empty/thumbnail.jpg150150GescompoGescompohttps://secure.gravatar.com/avatar/b4dfe7c895078cbb840a2ef188c3f9ce?s=96&d=mm&r=g
Cette année, les « très petites entreprises » peuvent bénéficier d’une exonération de cotisation foncière des entreprises (CFE), sous réserve du respect de 2 conditions. Quelles sont ces conditions ?
CFE : une exonération sous conditions…
En principe, toute entreprise soumise à la cotisation foncière des entreprises (CFE) est tenue au paiement d’une cotisation minimum.
Toutefois, et pour l’imposition due au titre de l’année 2019, les « très petites entreprises » peuvent bénéficier d’une exonération de cotisation minimum, dès lors :
qu’elles ont réalisé un chiffre d’affaires ou de recettes de moins de 5 000 € ;
et qu’elles n’ont pas de local professionnel, ou un local dont la valeur locative est peu élevée.
Pour mémoire, les entreprises dont le chiffre d’affaires excède ce seuil de 5 000 € devront payer leur cotisation de CFE au plus tard le 16 décembre 2019 à minuit.
Source : Communiqué de Presse du Ministre de l’Action et des Comptes Publics du 7 novembre 2019, n°862
