{"id":424144,"date":"2025-12-30T11:15:56","date_gmt":"2025-12-30T10:15:56","guid":{"rendered":"https:\/\/group-gac.com\/?p=424144"},"modified":"2025-12-31T09:40:19","modified_gmt":"2025-12-31T08:40:19","slug":"reforme-impots-production-bilan","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/tax-reform-production-balance-sheet\/","title":{"rendered":"Production tax reform: where do we stand in 2026?"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"424144\" class=\"elementor elementor-424144\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4cb31d3 e-con-full e-flex e-con e-parent\" data-id=\"4cb31d3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2276d10 elementor-widget elementor-widget-heading\" data-id=\"2276d10\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Production tax reform: the 2026 assessment and the urgent need to audit your property bases<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d93d9b3 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"d93d9b3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The landscape of local taxation for manufacturers in France experienced a legislative earthquake with the Finance Act for 2021. The promise was clear: a shock to competitiveness for French industry via a <strong>production tax reform<\/strong> on a grand scale. Five years later, at the start of 2026, the initial enthusiasm has given way to heightened vigilance on the part of finance and tax directors.<\/p><p>Technical analysis by Aymeric Givord, local tax manager, shows that theoretical gains are now being eroded by inflationary conditions and increasing local tax pressure.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cb9768b elementor-widget elementor-widget-heading\" data-id=\"cb9768b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">A 50 % reduction in property tax bases with limited impact over time<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1d65bc9 elementor-widget elementor-widget-text-editor\" data-id=\"1d65bc9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The reform introduced by Article 29 of the Finance Act for 2021 introduced a 50 % reduction in the property tax and business property tax (cotisation fonci\u00e8re des entreprises - CFE) tax bases applicable to industrial establishments.<br \/>While this reduction has been implemented from 2021, its real impact in 2026 tends to be significantly attenuated by the concomitant changes in local tax parameters, in particular the revaluation of tax bases and the adjustment of rates voted by local authorities.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-086b859 elementor-widget elementor-widget-heading\" data-id=\"086b859\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">HICP: the invisible multiplier<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-04fb207 elementor-widget elementor-widget-text-editor\" data-id=\"04fb207\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Since 2018, the <strong>rental values<\/strong> for business and industrial premises are no longer fixed. They are indexed to the Harmonized Index of Consumer Prices (HICP) for November of the previous year.<\/p><p>This automatic revaluation mechanism has major consequences:<\/p><ul><li><strong>A cumulative mechanical increase :<\/strong> between 2021 and 2025, tax bases increased by <strong>17,25 %<\/strong>.<\/li><li><strong>Erosion of the tax gain:<\/strong> taking this inflation into account, the announced reduction of 50 % is, in reality, only <strong>41 %<\/strong> for the majority of operators.<\/li><li><strong>A lasting trend:<\/strong> Without a review of indexation methods, this inflationary trend will continue to weigh on the tax burden of industrial sites for years to come.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e67c2f0 elementor-widget elementor-widget-heading\" data-id=\"e67c2f0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Rising local authority tax rates: a further aggravating factor<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aba8c9e elementor-widget elementor-widget-text-editor\" data-id=\"aba8c9e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The second driver of this dynamic is tax rates. Faced with falling revenues and rising operating costs, many local authorities (communes and intercommunalit\u00e9s) have voted to significantly increase their tax rates.<\/p>\n<p>In some areas, the combined effect of rental value increases and soaring tax rates has practically reached <strong>annihilate the effects of the reform<\/strong>. For manufacturers, the final bill could turn out to be just as heavy, if not heavier, than before 2021.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1767e45 elementor-widget elementor-widget-heading\" data-id=\"1767e45\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Why is auditing your industrial bases a priority in 2026?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a8ace80 elementor-widget elementor-widget-text-editor\" data-id=\"a8ace80\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>In January 2026, a wait-and-see attitude is no longer an option. The local tax system applicable to industrial sites is based on a particularly complex method of calculation: the rental value is determined on the basis of the <strong>cost price of land, buildings and fixtures and fittings<\/strong>, in accordance with article 1499 of the CGI.<br \/>This mechanism, which is technical and declarative in nature, is one of the most important <strong>main sources of tax base errors<\/strong>.<\/p><p>In a context marked by <strong>annual base adjustments<\/strong>, the<strong>changes in local authority tax rates<\/strong> and the gradual increase in local taxation, an unidentified anomaly can result in a <strong>significant and recurring overpayments<\/strong> in property tax and CFE.<\/p><p>A targeted audit of industrial bases allows you to :<\/p><ul><li>Secure the rental value used by the authorities,<\/li><li>Identify any errors in the qualification or scope of fixed assets,<\/li><li>If applicable, <strong>file a claim with the tax authorities within the legal timeframe<\/strong>.<\/li><\/ul><p>At a time when nearly <strong>40 % of tax claims concern direct local taxes<\/strong>, the verification of tax bases is therefore an important <strong>an essential safety lever<\/strong>, This is particularly strategic for manufacturers, for whom these taxes often represent significant, recurring amounts. In 2026, the audit of industrial bases is no longer an exercise in comfort, but one that must be carried out on a daily basis. <strong>a lever for securing and sustainably controlling local taxation<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-02ededd elementor-widget elementor-widget-heading\" data-id=\"02ededd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Securing fiscal 2026 and managing future impacts<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b59eb60 elementor-widget elementor-widget-text-editor\" data-id=\"b59eb60\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The opening of the new financial year is the ideal time to engage a <strong>local tax audit<\/strong>. This approach makes it possible to :<\/p><ul><li><strong>Identify reporting anomalies :<\/strong> verify the correct classification of the fixed assets making up the industrial rental value, in order to identify any overvaluation of the tax base.<\/li><li><strong>Anticipate and partially offset future increases:<\/strong> correction of the tax base recalculates property tax and CFE on the basis of an adjusted rental value. It thus constitutes a <strong>compensating lever<\/strong> in the face of annual increases in tax bases, notably indexed to the HICP, and changes in tax rates voted by local authorities.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d7c6a20 elementor-widget elementor-widget-heading\" data-id=\"d7c6a20\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Recovering overpayments: prescription management<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b4bfea3 elementor-widget elementor-widget-text-editor\" data-id=\"b4bfea3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Tax law offers a window of opportunity to correct the past. January 1, 2026:<\/p><ul><li><strong>The year 2025 is still \u00abopen\u00bb:<\/strong> you have until December 31, 2026 to file a contentious claim relating to your property tax for the previous year.<\/li><li><strong>The year 2024 is prescribed:<\/strong> except in very specific cases, errors committed in the 2024 tax year cannot be reimbursed after December 31, 2025. To find out more: we decipher the subtleties of the taxpayer's claim deadlines in our <a href=\"https:\/\/smartlink.ausha.co\/justement-taxe\/justement-taxe-episode-2-la-boite-a-outils-du-contribuable-redresse-en-matiere-d-impots-locaux\" target=\"_blank\" rel=\"noopener\">dedicated podcast<\/a>.\u00a0<\/li><\/ul><ul><li>However, the issue is not limited to past years: correcting the tax base also makes it possible to secure future years, by avoiding the renewal of an erroneous base and limiting the impact of annual revaluations and rate changes on future years.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-232d691 e-flex e-con-boxed e-con e-child\" data-id=\"232d691\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-a668e4b e-con-full e-flex e-con e-child\" data-id=\"a668e4b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-b909620 e-con-full e-flex e-con e-child\" data-id=\"b909620\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-60b03cf elementor-widget elementor-widget-heading\" data-id=\"60b03cf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">G.A.C. Group's expertise: securing your local tax system over the long term<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5714931 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"5714931\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>With the effects of production tax reform waning, support from experts in local industrial taxation is becoming a lever for profitability.<br \/>Our audit is not limited to an accounting verification: it is based on a thorough <strong>legal and technical analysis of industrial bases<\/strong>, based on the <strong>opposable administrative doctrine<\/strong> and <strong>continuous monitoring of case law<\/strong>, to secure the rental value used by the authorities.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-15399bf elementor-widget elementor-widget-button\" data-id=\"15399bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/calendly.com\/expertsgac-\/rdv-fiscalite-locale-energetique\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Contact our experts for a free pre-diagnosis of your land bases<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-399a5b5 e-con-full e-flex e-con e-child\" data-id=\"399a5b5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4cdddf6 elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"4cdddf6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1030\" height=\"579\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/2025\/12\/IMAGES-SIMPLES-Articles-events.--1030x579.png\" class=\"attachment-large size-large wp-image-424091\" alt=\"International tax and strategic advice from two G.A.C. Group experts accompanying a company director.\" srcset=\"https:\/\/group-gac.com\/wp-content\/uploads\/2025\/12\/IMAGES-SIMPLES-Articles-events.--1030x579.png 1030w, https:\/\/group-gac.com\/wp-content\/uploads\/2025\/12\/IMAGES-SIMPLES-Articles-events.--300x169.png 300w, https:\/\/group-gac.com\/wp-content\/uploads\/2025\/12\/IMAGES-SIMPLES-Articles-events.--768x432.png 768w, https:\/\/group-gac.com\/wp-content\/uploads\/2025\/12\/IMAGES-SIMPLES-Articles-events.--1536x864.png 1536w, https:\/\/group-gac.com\/wp-content\/uploads\/2025\/12\/IMAGES-SIMPLES-Articles-events.--18x10.png 18w, https:\/\/group-gac.com\/wp-content\/uploads\/2025\/12\/IMAGES-SIMPLES-Articles-events.-.png 1920w\" sizes=\"(max-width: 1030px) 100vw, 1030px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-811be37 elementor-widget elementor-widget-spacer\" data-id=\"811be37\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2ce491d elementor-widget elementor-widget-heading\" data-id=\"2ce491d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Frequently Asked Questions<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-84bdd72 elementor-widget elementor-widget-n-accordion\" data-id=\"84bdd72\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1390\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-1390\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> What is the real impact of inflation on the reform?  <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1390\" class=\"elementor-element elementor-element-bde72c7 e-con-full e-flex e-con e-child\" data-id=\"bde72c7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3152d61 elementor-widget elementor-widget-text-editor\" data-id=\"3152d61\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Between 2021 and 2025, indexation to the HICP has resulted in a mechanical base increase of 17.25 %. This reduces the promised reduction of 50 % to just 41 % in reality.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1391\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1391\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Why is my property tax increasing despite the 2021 Finance Act? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1391\" class=\"elementor-element elementor-element-68163bc e-con-full e-flex e-con e-child\" data-id=\"68163bc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6e34a86 elementor-widget elementor-widget-text-editor\" data-id=\"6e34a86\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The combination of the legal revaluation of tax bases and the increase in rates voted by local authorities can greatly reduce, or even neutralize, the gains expected from the reform.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1392\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1392\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Is it too late to do something about my past taxes?  <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1392\" class=\"elementor-element elementor-element-036f000 e-con-full e-flex e-con e-child\" data-id=\"036f000\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f0baf53 elementor-widget elementor-widget-text-editor\" data-id=\"f0baf53\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>No, as of January 1, 2026, you have until December 31 to contest your tax bases for 2025. On the other hand, 2024 is now statute-barred in most cases, except in very specific cases. To keep on top of these deadlines and make sure you don't miss any more repayment opportunities, listen to our podcast: \u00ab\u00a0<a href=\"https:\/\/smartlink.ausha.co\/justement-taxe\/justement-taxe-episode-2-la-boite-a-outils-du-contribuable-redresse-en-matiere-d-impots-locaux\" target=\"_blank\" rel=\"noopener\">Time limits for taxpayer complaints<\/a>\" .<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1393\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1393\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Who can benefit from a local tax audit?  <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1393\" class=\"elementor-element elementor-element-0c2bb3d e-flex e-con-boxed e-con e-child\" data-id=\"0c2bb3d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e5f60e1 elementor-widget elementor-widget-text-editor\" data-id=\"e5f60e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>A local tax audit can be carried out for any company, whether owner-operator or owner-occupier. However, the stakes are particularly high for industrial establishments, whose rental value is determined according to the accounting method.<br \/>Based on the cost price of fixed assets, this complex calculation method frequently generates errors of qualification, scope or application of rules derived from administrative doctrine and case law, with significant and recurring financial impacts.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fecfece elementor-widget elementor-widget-spacer\" data-id=\"fecfece\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8265378 e-con-full e-flex e-con e-child\" data-id=\"8265378\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-c956f9c e-con-full e-flex e-con e-child\" data-id=\"c956f9c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-97093d6 elementor-widget elementor-widget-heading\" data-id=\"97093d6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Local taxation of industrial sites: a challenge to be met<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d5c3dd3 elementor-widget elementor-widget-heading\" data-id=\"d5c3dd3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Errors in the tax base can lead to overpaid amounts, which can be reclaimed within the legal timeframe.<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a107e97 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"a107e97\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/group-gac.com\/en\/service\/local-taxation\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Discover our local tax support<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e57ac52 e-con-full e-flex e-con e-child\" data-id=\"e57ac52\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a39609c elementor-widget elementor-widget-image\" data-id=\"a39609c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1030\" height=\"579\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/accompagnement-1030x579.png\" class=\"attachment-large size-large wp-image-147948\" alt=\"\" srcset=\"https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/accompagnement-1030x579.png 1030w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/accompagnement-300x169.png 300w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/accompagnement-768x432.png 768w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/accompagnement-1536x864.png 1536w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/accompagnement-18x10.png 18w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/accompagnement.png 1920w\" sizes=\"(max-width: 1030px) 100vw, 1030px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Failure of the PLF 2026 and adoption of a special law: what consequences for innovation taxation and the CIR, CII and green industry schemes?<\/p>","protected":false},"author":47,"featured_media":424145,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"none","_seopress_titles_title":"R\u00e9forme imp\u00f4ts de production : le bilan 2026 | G.A.C. 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Entre hausse de l'IPCH et taux locaux, d\u00e9couvrez comment s\u00e9curiser votre fiscalit\u00e9 locale pour vos sites industriels en 2026.","_seopress_robots_index":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[14],"tags":[],"business_unit":[753],"offre":[895],"secteur":[880,617,658,660,662,876,664,665,666],"class_list":["post-424144","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","business_unit-fiscalite","offre-fiscalite-locale","secteur-aerospatial-defense","secteur-agroalimentaire","secteur-btp-construction","secteur-energie-environnement","secteur-industrie","secteur-retail","secteur-sante","secteur-technologie-de-linformation","secteur-transport"],"acf":{"home_slider":"Non","filtre_secteurs":[]},"_links":{"self":[{"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/posts\/424144","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/users\/47"}],"replies":[{"embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/comments?post=424144"}],"version-history":[{"count":0,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/posts\/424144\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/media\/424145"}],"wp:attachment":[{"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/media?parent=424144"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/categories?post=424144"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/tags?post=424144"},{"taxonomy":"business_unit","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/business_unit?post=424144"},{"taxonomy":"offre","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/offre?post=424144"},{"taxonomy":"secteur","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/secteur?post=424144"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}