{"id":476673,"date":"2026-03-10T13:20:11","date_gmt":"2026-03-10T12:20:11","guid":{"rendered":"https:\/\/group-gac.com\/?p=476673"},"modified":"2026-03-15T12:36:37","modified_gmt":"2026-03-15T11:36:37","slug":"loi-finances-2026-fiscalite-locale","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/loi-finances-2026-fiscalite-locale\/","title":{"rendered":"Finance Act 2026: main local tax measures for businesses"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"476673\" class=\"elementor elementor-476673\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fd3d158 e-con-full e-flex e-con e-child\" data-id=\"fd3d158\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-93f41ef e-con-full e-flex e-con e-child\" data-id=\"93f41ef\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c3c09da elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"c3c09da\" 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>La loi de finances 2026 introduit plusieurs \u00e9volutions importantes en fiscalit\u00e9 locale pour les entreprises : r\u00e9vision des valeurs locatives des locaux professionnels, \u00e9volution de la CFE, nouvelles r\u00e8gles d\u2019actualisation des valeurs locatives industrielles et ajustements des dispositifs d\u2019exon\u00e9ration. Ces mesures auront un impact direct sur les bases d\u2019imposition de taxe fonci\u00e8re et de cotisation fonci\u00e8re des entreprises \u00e0 partir de 2027.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a98fdd3 e-con-full e-flex e-con e-child\" data-id=\"a98fdd3\" 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-fd9225f elementor-widget elementor-widget-heading\" data-id=\"fd9225f\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre1\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">R\u00e9vision des valeurs locatives des locaux professionnels\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d82c50b elementor-widget elementor-widget-heading\" data-id=\"d82c50b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Article 106<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dae66b1 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"dae66b1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7c28218 elementor-widget elementor-widget-heading\" data-id=\"7c28218\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre2\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Report \u00e0 2027 de l'int\u00e9gration de la premi\u00e8re actualisation sexennale\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6be4328 elementor-widget elementor-widget-text-editor\" data-id=\"6be4328\" 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>La premi\u00e8re actualisation sexennale des param\u00e8tres d\u2019\u00e9valuation (secteurs, tarifs, coefficients de localisation), r\u00e9alis\u00e9e en 2022 \u00e0 partir des donn\u00e9es \u00ab Decloyer \u00bb, devait s\u2019appliquer aux impositions 2026.<\/p>\n<p>Son int\u00e9gration est report\u00e9e aux bases d\u2019imposition 2027.<\/p>\n<p>Cons\u00e9quences :<\/p>\n<ul>\n<li>Aucune mise \u00e0 jour annuelle des tarifs en 2027 ;<\/li>\n<li>D\u00e9calage corr\u00e9latif de la seconde actualisation sexennale \u00ab renforc\u00e9e \u00bb apr\u00e8s les municipales de 2032.<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-29dd8cd e-con-full e-flex e-con e-child\" data-id=\"29dd8cd\" 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-554f3bd elementor-widget elementor-widget-text-editor\" data-id=\"554f3bd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"sub-section\">\n<div class=\"commentaire\">2026 offre une stabilit\u00e9 transitoire. Les impacts bases TF\/CFE sont concentr\u00e9s en 2027.<\/div>\n<\/div>\n<div class=\"sub-section\">\u00a0<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-49ce0a3 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"49ce0a3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bca970d elementor-widget elementor-widget-heading\" data-id=\"bca970d\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre3\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">2026, derni\u00e8re ann\u00e9e des m\u00e9canismes correctifs issus de la r\u00e9forme 2017<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ef58eb4 elementor-widget elementor-widget-text-editor\" data-id=\"ef58eb4\" 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>L\u2019article 106 am\u00e9nage diff\u00e9remment les trois correctifs historiques :<\/p>\n<ul>\n<li>Planchonnement : prolong\u00e9 en 2026 pour \u00e9viter des variations trop brutales ;<\/li>\n<li>Coefficient de neutralisation (version 2017) : maintenu en 2026 ;<\/li>\n<li>Lissage par dixi\u00e8mes (2017-2025) : supprim\u00e9 \u00e0 compter de 2026.<\/li>\n<\/ul>\n<p>Ainsi, 2026 constitue une ann\u00e9e charni\u00e8re : maintien des correctifs structurels, extinction du lissage historique.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-dc3a2e8 e-con-full e-flex e-con e-child\" data-id=\"dc3a2e8\" 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-4f33cf5 elementor-widget elementor-widget-text-editor\" data-id=\"4f33cf5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"sub-section\">\n<div class=\"commentaire\">Disparition du lissage 2017-2025. La cotisation retrouve une lecture \u00ab \u00e9conomique \u00bb.<\/div>\n<\/div>\n<div class=\"sub-section\">\u00a0<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7fc21d6 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"7fc21d6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c69b446 elementor-widget elementor-widget-heading\" data-id=\"c69b446\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre4\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u00c0 compter de 2027 : nouveau coefficient de neutralisation et lissage sur six ans<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7a9fc11 elementor-widget elementor-widget-text-editor\" data-id=\"7a9fc11\" 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>Les simulations ayant r\u00e9v\u00e9l\u00e9 des \u00e9carts importants de valeurs locatives, deux amortisseurs sont instaur\u00e9s :<\/p>\n<ul>\n<li>Coefficient de neutralisation recalcul\u00e9 au 1er janvier 2027, par taxe et par collectivit\u00e9, sur la base des valeurs actualis\u00e9es ;<\/li>\n<li>Nouveau lissage par sixi\u00e8mes (2027-2032) des variations de valeurs locatives.<\/li>\n<\/ul>\n<p>Le lissage cesse en cas de :<\/p>\n<ul>\n<li>Changement de consistance, d\u2019affectation, d\u2019utilisation ou de m\u00e9thode d\u2019\u00e9valuation ;<\/li>\n<li>Changement d\u2019exploitant (CFE) ou d\u2019occupant.<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a73ddc3 e-con-full e-flex e-con e-child\" data-id=\"a73ddc3\" 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-fd0d46a elementor-widget elementor-widget-text-editor\" data-id=\"fd0d46a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"sub-section\">\n<div class=\"commentaire\">\n<p>Toute restructuration immobili\u00e8re peut faire perdre le b\u00e9n\u00e9fice du lissage.<\/p>\n<\/div>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4b7a4e4 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"4b7a4e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c908218 elementor-widget elementor-widget-heading\" data-id=\"c908218\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre5\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">R\u00e9vision des valeurs locatives d\u2019habitation : d\u00e9calage de trois ans<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b5aa434 elementor-widget elementor-widget-text-editor\" data-id=\"b5aa434\" 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>Le calendrier de la r\u00e9vision des locaux d\u2019habitation est report\u00e9 :<\/p>\n<ul>\n<li>Collecte des loyers : 2028 ;<\/li>\n<li>Int\u00e9gration des nouvelles bases : 2031 ;<\/li>\n<li>Obligation annuelle d\u00e9clarative des loyers : \u00e0 compter de 2029.<\/li>\n<\/ul>\n<p>Le coefficient de neutralisation sera recalcul\u00e9 en 2031 lors de l\u2019int\u00e9gration des nouvelles bases.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a54be40 e-con-full e-flex e-con e-child\" data-id=\"a54be40\" 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-75ac2ab elementor-widget elementor-widget-text-editor\" data-id=\"75ac2ab\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"sub-section\">\n<div class=\"commentaire\">\n<p>Effet de neutralisation prolong\u00e9 jusqu\u2019en 2031. Pic d\u2019ajustement diff\u00e9r\u00e9.<\/p>\n<\/div>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c3a3d29 e-con-full e-flex e-con e-child\" data-id=\"c3a3d29\" 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-08b1d0f elementor-widget elementor-widget-heading\" data-id=\"08b1d0f\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre6\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Valeurs locatives industrielles : nouvelle m\u00e9thode d'actualisation annuelle<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0e1ad1e elementor-widget elementor-widget-heading\" data-id=\"0e1ad1e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Article 45<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-29f9e09 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"29f9e09\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e71fab5 elementor-widget elementor-widget-text-editor\" data-id=\"e71fab5\" 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>Jusqu\u2019\u00e0 pr\u00e9sent, les b\u00e2timents industriels \u00e9valu\u00e9s selon la m\u00e9thode comptable (CGI, art. 1499) \u00e9taient revaloris\u00e9s annuellement sur la base de l\u2019IPCH (inflation).<\/p>\n<p>\u00c0 compter des impositions 2027 :<\/p>\n<ul>\n<li>L\u2019indexation sera fond\u00e9e sur la moyenne nationale des coefficients d\u2019\u00e9volution des loyers professionnels ;<\/li>\n<li>Objectif : rapprocher le r\u00e9gime des \u00e9tablissements industriels de celui des locaux professionnels et limiter les hausses automatiques li\u00e9es \u00e0 l\u2019inflation.<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c8d101e e-con-full e-flex e-con e-child\" data-id=\"c8d101e\" 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-07dd384 elementor-widget elementor-widget-text-editor\" data-id=\"07dd384\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"sub-section\">\n<div class=\"commentaire\">\n<p>Moins de volatilit\u00e9 inflationniste, mais d\u00e9pendance accrue au march\u00e9 locatif.<\/p>\n<\/div>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5f26b43 e-con-full e-flex e-con e-child\" data-id=\"5f26b43\" 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-342b847 elementor-widget elementor-widget-heading\" data-id=\"342b847\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre7\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">ICPE : r\u00e9tablissement du d\u00e9gr\u00e8vement prorata temporis de CFE <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bc4ec45 elementor-widget elementor-widget-heading\" data-id=\"bc4ec45\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Article 44<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-40504d8 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"40504d8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a2c4f7c elementor-widget elementor-widget-text-editor\" data-id=\"a2c4f7c\" 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>La loi de finances pour 2025 avait exclu du d\u00e9gr\u00e8vement prorata temporis les cessations d\u2019activit\u00e9 dans les ICPE n\u00e9cessitant d\u00e9pollution.<\/p>\n<p>L\u2019article 44 r\u00e9tablit le r\u00e9gime de droit commun :<\/p>\n<ul>\n<li>En cas de cessation totale d\u2019activit\u00e9, la CFE n\u2019est pas due pour les mois restant \u00e0 courir ;<\/li>\n<li>Applicable aux cessations intervenant \u00e0 compter du 1er janvier 2026.<\/li>\n<\/ul>\n<p>L\u2019exclusion vot\u00e9e en 2025 ne produira donc jamais d\u2019effet.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-33b733d e-con-full e-flex e-con e-child\" data-id=\"33b733d\" 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-f087343 elementor-widget elementor-widget-text-editor\" data-id=\"f087343\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"sub-section\">\n<div class=\"commentaire\">\n<p>Soulagement de tr\u00e9sorerie pour sites ferm\u00e9s en cours de d\u00e9pollution.<\/p>\n<\/div>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8c09e59 e-con-full e-flex e-con e-child\" data-id=\"8c09e59\" 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-5e98807 elementor-widget elementor-widget-heading\" data-id=\"5e98807\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre8\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Extension du champ de la CFE aux entit\u00e9s sans personnalit\u00e9 morale <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-128c8f8 elementor-widget elementor-widget-heading\" data-id=\"128c8f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Article 56<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1015474 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"1015474\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-db110a4 elementor-widget elementor-widget-text-editor\" data-id=\"db110a4\" 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>L\u2019article 1447 CGI est modifi\u00e9 afin de viser non plus seulement les \u00ab soci\u00e9t\u00e9s \u00bb sans personnalit\u00e9 morale, mais l\u2019ensemble des \u00ab entit\u00e9s \u00bb non dot\u00e9es de la personnalit\u00e9 morale.<\/p>\n<p>Sont notamment vis\u00e9es :<\/p>\n<ul>\n<li>R\u00e9gies ;<\/li>\n<li>Indivisions ;<\/li>\n<li>Fonds sans personnalit\u00e9 juridique.<\/li>\n<\/ul>\n<p>La mesure est express\u00e9ment qualifi\u00e9e d\u2019interpr\u00e9tative : elle est donc r\u00e9troactive.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-61a850e e-con-full e-flex e-con e-child\" data-id=\"61a850e\" 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-6dfcbba elementor-widget elementor-widget-text-editor\" data-id=\"6dfcbba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"sub-section\">\n<div class=\"commentaire\">\n<p>Audit recommand\u00e9 des structures atypiques. Risque de rappel s\u00e9curis\u00e9.<\/p>\n<\/div>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ff8a2c3 e-con-full e-flex e-con e-child\" data-id=\"ff8a2c3\" 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-e0a1595 elementor-widget elementor-widget-heading\" data-id=\"e0a1595\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre9\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Prorogation des exon\u00e9rations locales en faveur des JEI <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3a4093d elementor-widget elementor-widget-heading\" data-id=\"3a4093d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Article 40<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-01b2d3c elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"01b2d3c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7ae1369 elementor-widget elementor-widget-text-editor\" data-id=\"7ae1369\" 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>Les exon\u00e9rations de CFE et\/ou de taxe fonci\u00e8re en faveur des jeunes entreprises innovantes sont prorog\u00e9es pour les entreprises cr\u00e9\u00e9es jusqu\u2019au <strong>31 d\u00e9cembre 2028<\/strong>.<\/p>\n<p>Caract\u00e9ristiques :<\/p>\n<ul>\n<li>Exon\u00e9ration de 7 ans ;<\/li>\n<li>Subordonn\u00e9e \u00e0 d\u00e9lib\u00e9ration locale ;<\/li>\n<li>Applicable aux entreprises cr\u00e9\u00e9es \u00e0 compter du 1er janvier 2026.<\/li>\n<\/ul>\n<p>Il s\u2019agit de la cinqui\u00e8me reconduction triennale du dispositif.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6b57585 e-con-full e-flex e-con e-child\" data-id=\"6b57585\" 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-e599da2 elementor-widget elementor-widget-text-editor\" data-id=\"e599da2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"sub-section\">\n<div class=\"commentaire\">\n<p>Fen\u00eatre d\u2019optimisation territoriale prolong\u00e9e pour les projets innovants.<\/p>\n<\/div>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6b262a7 e-con-full e-flex e-con e-child\" data-id=\"6b262a7\" 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-c7ad69d elementor-widget elementor-widget-heading\" data-id=\"c7ad69d\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre10\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Quais et terre-pleins portuaires <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a09f117 elementor-widget elementor-widget-heading\" data-id=\"a09f117\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Article 110<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5a77aef elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"5a77aef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-740a058 elementor-widget elementor-widget-text-editor\" data-id=\"740a058\" 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>La date de r\u00e9f\u00e9rence pour l\u2019\u00e9valuation forfaitaire des quais et terre-pleins des ports (hors plaisance) est uniformis\u00e9e au <strong>1er janvier 2021<\/strong>.<\/p>\n<p>La mesure s\u2019applique aux impositions \u00e9tablies \u00e0 compter de 2027.<\/p>\n<p>Objectif : harmonisation avec les autres m\u00e9thodes forfaitaires fond\u00e9es sur un bar\u00e8me.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-57c3887 e-con-full e-flex e-con e-child\" data-id=\"57c3887\" 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-b074bfa elementor-widget elementor-widget-text-editor\" data-id=\"b074bfa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"sub-section\">\n<div class=\"commentaire\">\n<p>S\u00e9curisation des bases portuaires, moindre variabilit\u00e9 li\u00e9e \u00e0 la date de cr\u00e9ation.<\/p>\n<\/div>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3431bdf e-con-full e-flex e-con e-child\" data-id=\"3431bdf\" 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-b8e7cb3 elementor-widget elementor-widget-heading\" data-id=\"b8e7cb3\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre11\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">B\u00e2timents horticoles : exon\u00e9ration facultative de TFPB <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e5fbfb4 elementor-widget elementor-widget-heading\" data-id=\"e5fbfb4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Article 111<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aeb9790 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"aeb9790\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c64213f elementor-widget elementor-widget-text-editor\" data-id=\"c64213f\" 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>Cr\u00e9ation d\u2019une exon\u00e9ration sp\u00e9cifique de taxe fonci\u00e8re pour les b\u00e2timents servant exclusivement et concomitamment \u00e0 la culture et \u00e0 la vente de produits horticoles :<\/p>\n<ul>\n<li>Exon\u00e9ration permanente ;<\/li>\n<li>Facultative, sur d\u00e9lib\u00e9ration locale ;<\/li>\n<li>Possible d\u00e8s 2026.<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0f08e02 e-con-full e-flex e-con e-child\" data-id=\"0f08e02\" 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-9d62bb6 elementor-widget elementor-widget-text-editor\" data-id=\"9d62bb6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"sub-section\">\n<div class=\"commentaire\">\n<p>Opportunit\u00e9 cibl\u00e9e pour groupes horticoles selon politique fiscale locale.<\/p>\n<\/div>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e0621b9 e-con-full e-flex e-con e-child\" data-id=\"e0621b9\" 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-ad6388d elementor-widget elementor-widget-heading\" data-id=\"ad6388d\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre12\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Reclassement de certains tr\u00e8s grands magasins agricoles <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-68fc2d3 elementor-widget elementor-widget-heading\" data-id=\"68fc2d3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Article 114<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3a641ae elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"3a641ae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-69705fa elementor-widget elementor-widget-text-editor\" data-id=\"69705fa\" 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>Les tr\u00e8s grandes surfaces dont la surface ext\u00e9rieure non couverte est majoritairement affect\u00e9e \u00e0 la vente de produits agricoles changent de cat\u00e9gorie :<\/p>\n<ul>\n<li>Passage de \u00ab magasins et lieux de vente \u00bb (MAG) \u00e0 \u00ab terrains \u00e0 usage commercial ou industriel \u00bb (DEP) ;<\/li>\n<li>Applicable d\u00e8s 2026 pour taxe fonci\u00e8re et CFE.<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5b393de e-con-full e-flex e-con e-child\" data-id=\"5b393de\" 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-5e199b3 elementor-widget elementor-widget-text-editor\" data-id=\"5e199b3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"sub-section\">\n<div class=\"commentaire\">\n<p>Potentiel ajustement favorable du tarif cat\u00e9goriel pour surfaces ext\u00e9rieures.<\/p>\n<\/div>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-09604b8 e-con-full e-flex e-con e-child\" data-id=\"09604b8\" 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-f023035 elementor-widget elementor-widget-heading\" data-id=\"f023035\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre13\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Ce qu'il faut retenir<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9b653b2 elementor-widget elementor-widget-text-editor\" data-id=\"9b653b2\" 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>La loi de finances 2026 s\u2019inscrit dans une <strong>phase de transition pour la fiscalit\u00e9 locale des entreprises<\/strong>, en particulier concernant les valeurs locatives des locaux professionnels.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a1d4a5 elementor-widget elementor-widget-text-editor\" data-id=\"6a1d4a5\" 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><style>\n    \/* Import de la police Roboto via Google Fonts *\/\n    @import url('https:\/\/fonts.googleapis.com\/css2?family=Roboto:wght@400;700&display=swap');\n\n    .fiscal-container {\n        font-family: 'Roboto', sans-serif;\n        line-height: 1.6;\n        \/* La taille s'adapte au parent Elementor, 1em = taille par d\u00e9faut *\/\n        font-size: 1em; \n    }\n\n    .intro-text {\n        color: #333333; \/* Couleur sombre pour le paragraphe d'introduction *\/\n        margin-bottom: 25px;\n        font-style: italic;\n    }\n\n    .section-fiscal {\n        margin-bottom: 20px;\n    }\n\n    .highlight-white {\n        color: #FFFFFF;\n        font-weight: 700;\n        display: block; \/* Force le retour \u00e0 la ligne apr\u00e8s la phrase blanche *\/\n    }\n\n    .detail-blue {\n        color: #BDBFCC;\n        font-weight: 400;\n        display: block;\n        margin-top: 5px;\n    }\n<\/style><\/p>\n<div class=\"fiscal-container\">\n<ol>\n<li class=\"section-fiscal\"><span class=\"highlight-white\">2026 constitue une ann\u00e9e relativement stable<\/span> <span class=\"detail-blue\">Les principaux m\u00e9canismes correctifs issus de la r\u00e9forme de 2017 sont maintenus. L\u2019int\u00e9gration de la premi\u00e8re actualisation sexennale des valeurs locatives est finalement report\u00e9e.<\/span><\/li>\n<li class=\"section-fiscal\"><span class=\"highlight-white\">2027 marquera un point d\u2019inflexion important<\/span> <span class=\"detail-blue\">L\u2019actualisation des valeurs locatives des locaux professionnels entrera en vigueur, accompagn\u00e9e d\u2019un nouveau coefficient de neutralisation et d\u2019un m\u00e9canisme de lissage sur six ans.<\/span><\/li>\n<li class=\"section-fiscal\"><span class=\"highlight-white\">Les d\u00e9cisions immobili\u00e8res et organisationnelles peuvent avoir un impact fiscal<\/span> <span class=\"detail-blue\">Certaines op\u00e9rations (restructuration immobili\u00e8re, changement d\u2019exploitant, modification d\u2019affectation ou d\u2019utilisation) peuvent entra\u00eener la perte du b\u00e9n\u00e9fice du m\u00e9canisme de lissage.<\/span><\/li>\n<\/ol>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c518b28 elementor-widget elementor-widget-text-editor\" data-id=\"c518b28\" 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>Dans ce contexte, <strong>une analyse anticip\u00e9e des bases de fiscalit\u00e9 locale peut permettre d\u2019identifier les impacts potentiels et d\u2019anticiper les \u00e9volutions \u00e0 venir.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fbda6ec e-con-full e-flex e-con e-child\" data-id=\"fbda6ec\" 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-b150ca2 elementor-widget elementor-widget-text-editor\" data-id=\"b150ca2\" 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>Nos \u00e9quipes peuvent vous accompagner pour analyser vos bases de fiscalit\u00e9 locale et identifier les impacts de ces \u00e9volutions.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cb72d96 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"cb72d96\" 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-\/contactez-nos-experts-fiscalite-locale\" 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\">Prendre rendez-vous avec nos experts<\/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\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5a95a06 e-con-full e-flex e-con e-child\" data-id=\"5a95a06\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-321aaff elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-html\" data-id=\"321aaff\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;sticky&quot;:&quot;top&quot;,&quot;sticky_offset&quot;:80,&quot;sticky_parent&quot;:&quot;yes&quot;,&quot;sticky_on&quot;:[&quot;desktop&quot;,&quot;laptop&quot;,&quot;tablet&quot;,&quot;mobile&quot;],&quot;sticky_effects_offset&quot;:0,&quot;sticky_anchor_link_offset&quot;:0}\" data-widget_type=\"html.default\">\n\t\t\t\t\t<nav id=\"custom-toc\">\r\n    <div class=\"toc-header\">Sommaire<\/div>\r\n    <ul>\r\n        <li><a href=\"#Titre1\" class=\"toc-link active\"><span class=\"toc-number\">01.<\/span> R\u00e9vision des valeurs locatives professionnelles<\/a><\/li>\r\n        <li><a href=\"#Titre2\" class=\"toc-link\"><span class=\"toc-number\">02.<\/span> Report de l'actualisation \u00e0 2027<\/a><\/li>\r\n        <li><a href=\"#Titre3\" class=\"toc-link\"><span class=\"toc-number\">03.<\/span> Fin des correctifs de 2017<\/a><\/li>\r\n        <li><a href=\"#Titre4\" class=\"toc-link\"><span class=\"toc-number\">04.<\/span> Nouveau lissage et neutralisation (2027)<\/a><\/li>\r\n        <li><a href=\"#Titre5\" class=\"toc-link\"><span class=\"toc-number\">05.<\/span> D\u00e9calage des valeurs locatives d'habitation<\/a><\/li>\r\n        <li><a href=\"#Titre6\" class=\"toc-link\"><span class=\"toc-number\">06.<\/span> Actualisation des valeurs industrielles<\/a><\/li>\r\n        <li><a href=\"#Titre7\" class=\"toc-link\"><span class=\"toc-number\">07.<\/span> R\u00e9tablissement du d\u00e9gr\u00e8vement CFE (ICPE)<\/a><\/li>\r\n        <li><a href=\"#Titre8\" class=\"toc-link\"><span class=\"toc-number\">08.<\/span> CFE : extension aux entit\u00e9s sans personnalit\u00e9<\/a><\/li>\r\n        <li><a href=\"#Titre9\" class=\"toc-link\"><span class=\"toc-number\">09.<\/span> Prorogation des exon\u00e9rations JEI<\/a><\/li>\r\n        <li><a href=\"#Titre10\" class=\"toc-link\"><span class=\"toc-number\">10.<\/span> \u00c9valuation des quais portuaires<\/a><\/li>\r\n        <li><a href=\"#Titre11\" class=\"toc-link\"><span class=\"toc-number\">11.<\/span> Exon\u00e9ration TFPB : b\u00e2timents horticoles<\/a><\/li>\r\n        <li><a href=\"#Titre12\" class=\"toc-link\"><span class=\"toc-number\">12.<\/span> Reclassement des grands magasins agricoles<\/a><\/li>\r\n        <li><a href=\"#Titre13\" class=\"toc-link\"><span class=\"toc-number\">13.<\/span> Synth\u00e8se : Ce qu'il faut retenir<\/a><\/li>\r\n        <li><a href=\"#Titre14\" class=\"toc-link\"><span class=\"toc-number\">14.<\/span> FAQ Fiscalit\u00e9 Locale 2026<\/a><\/li>\r\n    <\/ul>\r\n<\/nav>\r\n\r\n<style>\r\n\/* Style du Sommaire *\/\r\n#custom-toc {\r\n    padding: 10px 20px;\r\n    border-left: 2px solid #E0E0E0;\r\n    max-width: 100%;\r\n}\r\n.toc-header {\r\n    font-size: 26px;\r\n    font-weight: bold;\r\n    color: #232954;\r\n    margin-bottom: 25px;\r\n    font-family: sans-serif;\r\n}\r\n#custom-toc ul {\r\n    list-style: none;\r\n    padding: 0;\r\n    margin: 0;\r\n}\r\n#custom-toc li {\r\n    margin-bottom: 20px;\r\n}\r\n.toc-link {\r\n    text-decoration: none;\r\n    color: #CED4DA; \r\n    font-family: sans-serif;\r\n    font-size: 20px;\r\n    line-height: 1.2;\r\n    transition: all 0.3s ease;\r\n    display: block;\r\n    position: relative;\r\n}\r\n.toc-number {\r\n    display: block;\r\n    font-weight: bold;\r\n    font-size: 16px;\r\n    margin-bottom: 5px;\r\n}\r\n.toc-link.active {\r\n    color: #232954 !important;\r\n}\r\n.toc-link.active::before {\r\n    content: \"\";\r\n    position: absolute;\r\n    left: -22px; \r\n    top: 0;\r\n    height: 100%;\r\n    width: 4px;\r\n    background-color: #3687C4;\r\n}\r\n.toc-link:hover {\r\n    color: #3687C4;\r\n}\r\nhtml {\r\n    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data-e-type=\"widget\" id=\"Titre14\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">FAQ \u2013 Loi de finances 2026 et fiscalit\u00e9 locale<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8518d78 elementor-widget elementor-widget-n-accordion\" data-id=\"8518d78\" 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\"> Que change la loi de finances 2026 pour la fiscalit\u00e9 locale des entreprises ? <\/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-e0e265f e-con-full e-flex e-con e-child\" data-id=\"e0e265f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-76a1de4 elementor-widget elementor-widget-text-editor\" data-id=\"76a1de4\" 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>La loi de finances 2026 introduit plusieurs \u00e9volutions concernant la fiscalit\u00e9 locale des entreprises, notamment sur les valeurs locatives des locaux professionnels, les modalit\u00e9s d\u2019actualisation des valeurs locatives industrielles, ainsi que certaines r\u00e8gles applicables \u00e0 la CFE et \u00e0 la taxe fonci\u00e8re.<\/p>\n<p>L\u2019int\u00e9gration de la premi\u00e8re actualisation sexennale des valeurs locatives des locaux professionnels est report\u00e9e \u00e0 <strong>2027<\/strong>. L\u2019ann\u00e9e 2026 constitue ainsi une phase de transition avant des \u00e9volutions plus significatives des bases d\u2019imposition.<\/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\"> Pourquoi 2026 est-elle une ann\u00e9e charni\u00e8re pour les valeurs locatives ? <\/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-b928b3b e-con-full e-flex e-con e-child\" data-id=\"b928b3b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-327b092 elementor-widget elementor-widget-text-editor\" data-id=\"327b092\" 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>L\u2019ann\u00e9e 2026 correspond \u00e0 la derni\u00e8re ann\u00e9e d\u2019application de certains m\u00e9canismes correctifs issus de la r\u00e9forme de 2017.<\/p>\n<p>Le planchonnement et le coefficient de neutralisation restent applicables, mais le m\u00e9canisme de lissage historique appliqu\u00e9 entre 2017 et 2025 dispara\u00eet. Cette \u00e9volution modifie progressivement la lecture des cotisations de fiscalit\u00e9 locale.<\/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\"> Quand la r\u00e9vision des valeurs locatives des locaux professionnels s\u2019appliquera-t-elle ? <\/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-b870b17 e-con-full e-flex e-con e-child\" data-id=\"b870b17\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c554c17 elementor-widget elementor-widget-text-editor\" data-id=\"c554c17\" 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>La premi\u00e8re actualisation sexennale des param\u00e8tres d\u2019\u00e9valuation devait initialement s\u2019appliquer aux impositions 2026.<\/p>\n<p>La loi de finances 2026 reporte finalement son int\u00e9gration <strong>aux bases d\u2019imposition de 2027<\/strong>, ce qui concentre les impacts potentiels de la r\u00e9forme \u00e0 partir de cette date.<\/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\"> Quels m\u00e9canismes limiteront les variations de valeurs locatives \u00e0 partir de 2027 ? <\/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-c35192a e-flex e-con-boxed e-con e-child\" data-id=\"c35192a\" 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-cba82f5 elementor-widget elementor-widget-text-editor\" data-id=\"cba82f5\" 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>Afin d\u2019amortir les variations li\u00e9es \u00e0 l\u2019actualisation des valeurs locatives, deux dispositifs sont pr\u00e9vus :<\/p>\n<ul>\n<li>Un <strong>nouveau coefficient de neutralisation<\/strong>, recalcul\u00e9 au 1er janvier 2027 ;<\/li>\n<li>Un <strong>m\u00e9canisme de lissage sur six ans (2027-2032)<\/strong> des variations de valeurs locatives.<\/li>\n<\/ul>\n<p>Ce lissage peut toutefois cesser en cas de modification importante de l\u2019immeuble ou de l\u2019exploitation.<\/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\t<details id=\"e-n-accordion-item-1394\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1394\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Quels points d\u2019attention pour les directions financi\u00e8res ? <\/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-1394\" class=\"elementor-element elementor-element-fad9c52 e-flex e-con-boxed e-con e-child\" data-id=\"fad9c52\" 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-36d4f17 elementor-widget elementor-widget-text-editor\" data-id=\"36d4f17\" 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>Trois \u00e9l\u00e9ments doivent particuli\u00e8rement retenir l\u2019attention :<\/p>\n<ul>\n<li><strong>2026 constitue une ann\u00e9e relativement stable<\/strong> avant les \u00e9volutions de 2027 ;<\/li>\n<li><strong>L\u2019actualisation des valeurs locatives pourrait redistribuer les bases d\u2019imposition<\/strong> entre contribuables ;<\/li>\n<li>Certaines <strong>op\u00e9rations immobili\u00e8res ou changements d\u2019exploitant<\/strong> peuvent remettre en cause les m\u00e9canismes de lissage.<\/li>\n<\/ul>\n<p>Une analyse anticip\u00e9e des bases de fiscalit\u00e9 locale peut permettre d\u2019identifier les impacts potentiels et d\u2019anticiper les \u00e9volutions \u00e0 venir.<\/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<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Que change la loi de finances 2026 pour la fiscalit\\u00e9 locale des entreprises ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"La loi de finances 2026 introduit plusieurs \\u00e9volutions concernant la fiscalit\\u00e9 locale des entreprises, notamment sur les valeurs locatives des locaux professionnels, les modalit\\u00e9s d\\u2019actualisation des valeurs locatives industrielles, ainsi que certaines r\\u00e8gles applicables \\u00e0 la CFE et \\u00e0 la taxe fonci\\u00e8re.\\nL\\u2019int\\u00e9gration de la premi\\u00e8re actualisation sexennale des valeurs locatives des locaux professionnels est report\\u00e9e \\u00e0 2027. L\\u2019ann\\u00e9e 2026 constitue ainsi une phase de transition avant des \\u00e9volutions plus significatives des bases d\\u2019imposition.\"}},{\"@type\":\"Question\",\"name\":\"Pourquoi 2026 est-elle une ann\\u00e9e charni\\u00e8re pour les valeurs locatives ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"L\\u2019ann\\u00e9e 2026 correspond \\u00e0 la derni\\u00e8re ann\\u00e9e d\\u2019application de certains m\\u00e9canismes correctifs issus de la r\\u00e9forme de 2017.\\nLe planchonnement et le coefficient de neutralisation restent applicables, mais le m\\u00e9canisme de lissage historique appliqu\\u00e9 entre 2017 et 2025 dispara\\u00eet. 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bottom:25px; right:25px; background-color:#3687C4; color:#ffffff; padding:18px 32px; border-radius:35px; cursor:pointer; font-family: Arial, sans-serif; font-size: 18px; font-weight:bold; text-transform: uppercase; letter-spacing: 1px; box-shadow:0 6px 20px rgba(0,0,0,0.2); z-index:9999; display:flex; align-items:center; transition: transform 0.2s ease;\">\r\n\r\n    PRENEZ RDV AVEC NOS EXPERTS\r\n\r\n<\/div>\r\n\r\n\r\n\r\n<script type=\"text\/javascript\">\r\n\r\n    function toggleCsrdContact() {\r\n\r\n        var wrapper = document.getElementById('gac-csrd-wrapper');\r\n\r\n        if (!wrapper) return;\r\n\r\n\r\n\r\n        if (wrapper.style.display === 'none' || wrapper.style.display === '') {\r\n\r\n            wrapper.style.display = 'flex';\r\n\r\n            document.body.style.overflow = 'hidden';\r\n\r\n        } else {\r\n\r\n            wrapper.style.display = 'none';\r\n\r\n            document.body.style.overflow = 'auto';\r\n\r\n        }\r\n\r\n    }\r\n\r\n    \r\n\r\n    \/\/ Fermeture au clic \u00e0 l'ext\u00e9rieur\r\n\r\n    window.addEventListener('click', function(event) {\r\n\r\n        var wrapper = document.getElementById('gac-csrd-wrapper');\r\n\r\n        if (event.target == wrapper) {\r\n\r\n            toggleCsrdContact();\r\n\r\n        }\r\n\r\n    });\r\n\r\n\r\n\r\n    \/\/ Animation du badge\r\n\r\n    var badgeCsrd = document.getElementById('gac-csrd-badge');\r\n\r\n    if (badgeCsrd) {\r\n\r\n        badgeCsrd.onmouseover = function() { this.style.transform = 'scale(1.05)'; };\r\n\r\n        badgeCsrd.onmouseout = function() { this.style.transform = 'scale(1)'; };\r\n\r\n    }\r\n\r\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b0a68c7 e-flex e-con-boxed e-con e-parent\" data-id=\"b0a68c7\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-e5b987b e-con-full e-flex e-con e-child\" data-id=\"e5b987b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e121c88 elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"e121c88\" 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=\"600\" height=\"600\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/2026\/03\/CLement-carray.png\" class=\"attachment-large size-large wp-image-476749\" alt=\"Cl\u00e9ment CARRAY \u2013 Expert en fiscalit\u00e9 locale\" srcset=\"https:\/\/group-gac.com\/wp-content\/uploads\/2026\/03\/CLement-carray.png 600w, https:\/\/group-gac.com\/wp-content\/uploads\/2026\/03\/CLement-carray-300x300.png 300w, https:\/\/group-gac.com\/wp-content\/uploads\/2026\/03\/CLement-carray-80x80.png 80w, https:\/\/group-gac.com\/wp-content\/uploads\/2026\/03\/CLement-carray-12x12.png 12w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/>\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<div class=\"elementor-element elementor-element-d6ba462 e-con-full e-flex e-con e-child\" data-id=\"d6ba462\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-214a5da elementor-widget elementor-widget-heading\" data-id=\"214a5da\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">R\u00e9dig\u00e9 par<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d42cc30 elementor-widget elementor-widget-heading\" data-id=\"d42cc30\" 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\">Cl\u00e9ment CARRAY \u2013 Expert en fiscalit\u00e9 locale<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4757d5d elementor-widget elementor-widget-text-editor\" data-id=\"4757d5d\" 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>Consultant senior en fiscalit\u00e9 locale depuis 2009, Cl\u00e9ment s\u2019appuie sur une solide expertise pour traiter plus de 100 missions par an. Il conseille ses clients sur des optimisations fiscales et les aide dans la mise en place des actions adapt\u00e9es.<\/p>\t\t\t\t\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>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Revision of rental values, CFE and property tax: discover the measures of the 2026 Finance Law and anticipate the tax impact for your company.<\/p>","protected":false},"author":47,"featured_media":476753,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"none","_seopress_titles_title":"Loi de finances 2026 : Fiscalit\u00e9 Locale et Taxe Fonci\u00e8re","_seopress_titles_desc":"R\u00e9vision des valeurs locatives, CFE et taxe fonci\u00e8re : d\u00e9couvrez les mesures de la Loi de finances 2026 et anticipez l'impact fiscal pour votre 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