{"id":480263,"date":"2026-06-09T15:20:03","date_gmt":"2026-06-09T13:20:03","guid":{"rendered":"https:\/\/group-gac.com\/?p=480263"},"modified":"2026-06-09T16:02:45","modified_gmt":"2026-06-09T14:02:45","slug":"fiscalite-urbanisme-taxe-amenagement-preventive","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/fiscalite-urbanisme-taxe-amenagement-preventive\/","title":{"rendered":"Taxation in Urban Planning: How Can We Ensure Accurate Calculation of the Development Tax and the Preventive Archaeology Tax?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"480263\" class=\"elementor elementor-480263\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5b9a60e e-con-full e-flex e-con e-child\" data-id=\"5b9a60e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-a7aeae7 e-con-full e-flex e-con e-child\" data-id=\"a7aeae7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-156d324 elementor-widget elementor-widget-text-editor\" data-id=\"156d324\" 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>Lorsqu&rsquo;une entreprise r\u00e9alise une op\u00e9ration de construction, d&rsquo;extension ou d&rsquo;am\u00e9nagement soumise \u00e0 autorisation d&rsquo;urbanisme, elle peut \u00eatre redevable de plusieurs impositions li\u00e9es \u00e0 son projet.<\/p><p>Parmi elles figurent principalement :<\/p><ul><li>La taxe d&rsquo;am\u00e9nagement (TA) ;<\/li><li>La taxe d&rsquo;arch\u00e9ologie pr\u00e9ventive (TAP).<\/li><\/ul><p>Ces taxes peuvent repr\u00e9senter des montants significatifs, notamment dans le cadre d&rsquo;op\u00e9rations industrielles, logistiques ou tertiaires de grande ampleur.<\/p><p>Pourtant, les avis d&rsquo;imposition sont souvent r\u00e9gl\u00e9s sans qu&rsquo;une v\u00e9rification approfondie des bases retenues, des exon\u00e9rations applicables ou des caract\u00e9ristiques du projet n&rsquo;ait \u00e9t\u00e9 r\u00e9alis\u00e9e.<\/p><p>Une analyse pr\u00e9alable permet pourtant de s\u00e9curiser le calcul des taxes dues et d&rsquo;anticiper leur impact financier d\u00e8s la phase de conception du projet.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1a77231 elementor-widget elementor-widget-heading\" data-id=\"1a77231\" 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\">Deux taxes distinctes, un m\u00eame projet<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d7b49f5 elementor-widget elementor-widget-text-editor\" data-id=\"d7b49f5\" 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 taxe d&rsquo;am\u00e9nagement et la taxe d&rsquo;arch\u00e9ologie pr\u00e9ventive trouvent leur origine dans les op\u00e9rations soumises \u00e0 autorisation d&rsquo;urbanisme.<\/p><p>Elles poursuivent toutefois des objectifs diff\u00e9rents :<\/p><ul><li>La taxe d&rsquo;am\u00e9nagement contribue au financement des \u00e9quipements publics rendus n\u00e9cessaires par l&rsquo;urbanisation (voiries, r\u00e9seaux, \u00e9quipements collectifs, espaces publics) ;<\/li><li>La taxe d&rsquo;arch\u00e9ologie pr\u00e9ventive participe au financement des dispositifs de pr\u00e9servation et d&rsquo;\u00e9tude du patrimoine arch\u00e9ologique susceptibles d&rsquo;\u00eatre mobilis\u00e9s avant certains travaux.<\/li><\/ul><p>Pour les entreprises, l&rsquo;enjeu r\u00e9side principalement dans la compr\u00e9hension des modalit\u00e9s de calcul et dans la v\u00e9rification des \u00e9l\u00e9ments retenus par l&rsquo;administration.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b2d65a elementor-widget elementor-widget-heading\" data-id=\"2b2d65a\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre2\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">La taxe d'am\u00e9nagement : principes de calcul\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-578e9ad elementor-widget elementor-widget-heading\" data-id=\"578e9ad\" 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\">Quels projets sont concern\u00e9s ?\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-31ea259 elementor-widget elementor-widget-text-editor\" data-id=\"31ea259\" 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 taxe d&rsquo;am\u00e9nagement s&rsquo;applique notamment aux op\u00e9rations suivantes :<\/p><ul><li>Constructions nouvelles ;<\/li><li>Extensions de b\u00e2timents existants ;<\/li><li>Am\u00e9nagements soumis \u00e0 permis d&rsquo;am\u00e9nager ;<\/li><li>Certains \u00e9quipements ou installations faisant l&rsquo;objet d&rsquo;une taxation forfaitaire sp\u00e9cifique.<\/li><\/ul><p>Selon la nature du projet, des r\u00e8gles particuli\u00e8res peuvent \u00e9galement concerner certains am\u00e9nagements tels que les piscines, les aires de stationnement ou certaines installations photovolta\u00efques.<\/p><p>Certaines constructions b\u00e9n\u00e9ficient toutefois d&rsquo;exon\u00e9rations ou sont exclues du champ d&rsquo;application de la taxe dans les conditions pr\u00e9vues par les textes.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3c9e2ad elementor-widget elementor-widget-heading\" data-id=\"3c9e2ad\" 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\">La notion essentielle : la surface taxable\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-08678bd elementor-widget elementor-widget-text-editor\" data-id=\"08678bd\" 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 montant de la taxe repose en grande partie sur la surface taxable.<\/p><p>Cette surface correspond, de mani\u00e8re g\u00e9n\u00e9rale, aux surfaces closes et couvertes dont la hauteur sous plafond exc\u00e8de 1,80 m\u00e8tre, calcul\u00e9es \u00e0 partir du nu int\u00e9rieur des fa\u00e7ades et apr\u00e8s d\u00e9duction de certains \u00e9l\u00e9ments tels que les tr\u00e9mies d&rsquo;escaliers ou d&rsquo;ascenseurs.<\/p><p>Une attention particuli\u00e8re doit \u00eatre port\u00e9e \u00e0 la qualification des surfaces d\u00e9clar\u00e9es lors du d\u00e9p\u00f4t de l&rsquo;autorisation d&rsquo;urbanisme.<\/p><p>Une mauvaise appr\u00e9ciation de la surface taxable peut avoir une incidence directe sur le montant de la taxe liquid\u00e9e.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-de1aea9 elementor-widget elementor-widget-heading\" data-id=\"de1aea9\" 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\">Une fiscalit\u00e9 fortement d\u00e9pendante du territoire\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c42fed3 elementor-widget elementor-widget-text-editor\" data-id=\"c42fed3\" 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 montant de la taxe d&rsquo;am\u00e9nagement varie sensiblement selon la localisation du projet.<\/p><p>La taxe peut comprendre :<\/p><ul><li>Une part communale ou intercommunale ;<\/li><li>Une part d\u00e9partementale ;<\/li><li>Dans certains cas, une part r\u00e9gionale.<\/li><\/ul><p>Les taux applicables sont fix\u00e9s par les collectivit\u00e9s comp\u00e9tentes dans les limites pr\u00e9vues par le Code de l&rsquo;urbanisme.<\/p><p>Ainsi, deux projets comparables implant\u00e9s dans des communes diff\u00e9rentes peuvent supporter des niveaux de taxation sensiblement diff\u00e9rents.<\/p><p>La consultation pr\u00e9alable des taux applicables constitue donc un \u00e9l\u00e9ment important dans l&rsquo;analyse \u00e9conomique d&rsquo;une op\u00e9ration immobili\u00e8re.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-af091d6 elementor-widget elementor-widget-heading\" data-id=\"af091d6\" 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\">Abattements et exon\u00e9rations : des leviers souvent m\u00e9connus\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-db02805 elementor-widget elementor-widget-text-editor\" data-id=\"db02805\" 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 r\u00e9glementation pr\u00e9voit plusieurs dispositifs susceptibles de r\u00e9duire la base imposable ou d&rsquo;exon\u00e9rer certaines constructions.<\/p><p>Selon la nature du projet, peuvent notamment \u00eatre concern\u00e9s :<\/p><ul><li>Certains locaux industriels ou artisanaux ;<\/li><li>Certains entrep\u00f4ts et hangars ;<\/li><li>Certaines constructions agricoles ;<\/li><li>Certains logements b\u00e9n\u00e9ficiant de dispositifs sp\u00e9cifiques ;<\/li><li>Des op\u00e9rations b\u00e9n\u00e9ficiant d&rsquo;exon\u00e9rations pr\u00e9vues par la loi ou d\u00e9cid\u00e9es localement.<\/li><\/ul><p>L&rsquo;identification de ces dispositifs suppose une analyse pr\u00e9cise de la destination des locaux et des caract\u00e9ristiques du projet.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-40bbaa8 elementor-widget elementor-widget-heading\" data-id=\"40bbaa8\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre3\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">La taxe d'arch\u00e9ologie pr\u00e9ventive : un enjeu \u00e0 ne pas n\u00e9gliger\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3d739e8 elementor-widget elementor-widget-text-editor\" data-id=\"3d739e8\" 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 taxe d&rsquo;arch\u00e9ologie pr\u00e9ventive est destin\u00e9e \u00e0 contribuer au financement des op\u00e9rations d&rsquo;arch\u00e9ologie pr\u00e9ventive r\u00e9alis\u00e9es avant certains travaux susceptibles d&rsquo;affecter le sous-sol.<\/p><p>Son calcul repose g\u00e9n\u00e9ralement sur des m\u00e9canismes proches de ceux utilis\u00e9s pour la taxe d&rsquo;am\u00e9nagement, avec des r\u00e8gles sp\u00e9cifiques pr\u00e9vues par le Code du patrimoine.<\/p><p>M\u00eame lorsqu&rsquo;elle repr\u00e9sente un montant inf\u00e9rieur \u00e0 celui de la taxe d&rsquo;am\u00e9nagement, elle peut constituer une charge significative pour les projets de grande envergure.<\/p><p>Par ailleurs, le paiement de cette taxe ne dispense pas n\u00e9cessairement le ma\u00eetre d&rsquo;ouvrage des \u00e9ventuelles obligations pouvant r\u00e9sulter d&rsquo;un diagnostic ou d&rsquo;op\u00e9rations arch\u00e9ologiques prescrites par l&rsquo;administration comp\u00e9tente.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-00dfb15 elementor-widget elementor-widget-heading\" data-id=\"00dfb15\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre4\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Les points de contr\u00f4le \u00e0 v\u00e9rifier avant paiement\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1d939a1 elementor-widget elementor-widget-text-editor\" data-id=\"1d939a1\" 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>\u00c0 r\u00e9ception d&rsquo;un avis d&rsquo;imposition, plusieurs v\u00e9rifications peuvent \u00eatre r\u00e9alis\u00e9es :<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-66d656f e-con-full e-flex e-con e-child\" data-id=\"66d656f\" 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-f407b3b elementor-widget elementor-widget-html\" data-id=\"f407b3b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div style=\"\r\n  background-color: #3687C4;\r\n  color: #ffffff;\r\n  width: 50px;\r\n  height: 50px;\r\n  border-radius: 50%;\r\n  display: flex;\r\n  align-items: center;\r\n  justify-content: center;\r\n  font-size: 14px;\r\n  font-weight: 500;\r\n  line-height: 1;\r\n  font-family: sans-serif;\r\n\">1<\/div>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0d12756 e-con-full e-flex e-con e-child\" data-id=\"0d12756\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-abb1791 elementor-widget elementor-widget-heading\" data-id=\"abb1791\" 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\">V\u00e9rifier les surfaces retenues\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0cf0370 elementor-widget elementor-widget-text-editor\" data-id=\"0cf0370\" 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=\"meth-item\"><div class=\"art-step\"><div class=\"art-step-content\"><div class=\"art-step-desc\"><div class=\"check-block\"><p>Il convient de s&rsquo;assurer que la surface taxable utilis\u00e9e correspond aux caract\u00e9ristiques r\u00e9elles du projet autoris\u00e9.<\/p><\/div><\/div><\/div><\/div><\/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-4f5bbab e-con-full e-flex e-con e-child\" data-id=\"4f5bbab\" 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-99301fb elementor-widget elementor-widget-html\" data-id=\"99301fb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div style=\"\r\n  background-color: #3687C4;\r\n  color: #ffffff;\r\n  width: 50px;\r\n  height: 50px;\r\n  border-radius: 50%;\r\n  display: flex;\r\n  align-items: center;\r\n  justify-content: center;\r\n  font-size: 14px;\r\n  font-weight: 500;\r\n  line-height: 1;\r\n  font-family: sans-serif;\r\n\">2<\/div>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a44490c e-con-full e-flex e-con e-child\" data-id=\"a44490c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a5291db elementor-widget elementor-widget-heading\" data-id=\"a5291db\" 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\">V\u00e9rifier la qualification des locaux\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-35c8b87 elementor-widget elementor-widget-text-editor\" data-id=\"35c8b87\" 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=\"meth-item\"><div class=\"art-step\"><div class=\"art-step-content\"><div class=\"art-step-desc\"><div class=\"check-block\"><div class=\"check-block\"><p>La qualification retenue pour les b\u00e2timents peut avoir une incidence directe sur les abattements ou exon\u00e9rations applicables.<\/p><\/div><\/div><\/div><\/div><\/div><\/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-bc60598 e-con-full e-flex e-con e-child\" data-id=\"bc60598\" 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-d41be25 elementor-widget elementor-widget-html\" data-id=\"d41be25\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div style=\"\r\n  background-color: #3687C4;\r\n  color: #ffffff;\r\n  width: 50px;\r\n  height: 50px;\r\n  border-radius: 50%;\r\n  display: flex;\r\n  align-items: center;\r\n  justify-content: center;\r\n  font-size: 14px;\r\n  font-weight: 500;\r\n  line-height: 1;\r\n  font-family: sans-serif;\r\n\">3<\/div>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1759bdf e-con-full e-flex e-con e-child\" data-id=\"1759bdf\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-51b2201 elementor-widget elementor-widget-heading\" data-id=\"51b2201\" 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\">V\u00e9rifier les taux appliqu\u00e9s<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9c815f3 elementor-widget elementor-widget-text-editor\" data-id=\"9c815f3\" 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=\"meth-item\"><div class=\"art-step\"><div class=\"art-step-content\"><div class=\"art-step-desc\"><div class=\"check-block\"><div class=\"check-block\"><div class=\"check-block\"><p>Les taux de taxe d&rsquo;am\u00e9nagement \u00e9tant fix\u00e9s localement, leur exactitude doit \u00eatre contr\u00f4l\u00e9e au regard de la date de d\u00e9livrance de l&rsquo;autorisation.<\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/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-addd74d e-con-full e-flex e-con e-child\" data-id=\"addd74d\" 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-78d4220 elementor-widget elementor-widget-html\" data-id=\"78d4220\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div style=\"\r\n  background-color: #3687C4;\r\n  color: #ffffff;\r\n  width: 50px;\r\n  height: 50px;\r\n  border-radius: 50%;\r\n  display: flex;\r\n  align-items: center;\r\n  justify-content: center;\r\n  font-size: 14px;\r\n  font-weight: 500;\r\n  line-height: 1;\r\n  font-family: sans-serif;\r\n\">4<\/div>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2ce5133 e-con-full e-flex e-con e-child\" data-id=\"2ce5133\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-67aa28e elementor-widget elementor-widget-heading\" data-id=\"67aa28e\" 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\">V\u00e9rifier les exon\u00e9rations<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8dcd88b elementor-widget elementor-widget-text-editor\" data-id=\"8dcd88b\" 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=\"meth-item\"><div class=\"art-step\"><div class=\"art-step-content\"><div class=\"art-step-desc\"><div class=\"check-block\"><div class=\"check-block\"><div class=\"check-block\"><div class=\"check-block\"><p>Certaines exon\u00e9rations n\u00e9cessitent d&rsquo;avoir \u00e9t\u00e9 correctement identifi\u00e9es et d\u00e9clar\u00e9es d\u00e8s la phase de d\u00e9p\u00f4t du dossier d&rsquo;autorisation d&rsquo;urbanisme.<\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/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-5ecdcd8 e-con-full e-flex e-con e-child\" data-id=\"5ecdcd8\" 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-2de8ad0 elementor-widget elementor-widget-text-editor\" data-id=\"2de8ad0\" 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=\"obj-card\"><div class=\"paradox-card\"><div class=\"prog-card\"><div class=\"prog-desc\"><div class=\"art-section\"><div class=\"art-box\"><div class=\"art-section\"><div class=\"art-box\"><div class=\"art-section\"><div class=\"art-box\"><p>Construction, extension, am\u00e9nagement : avez-vous v\u00e9rifi\u00e9 le montant de vos taxes d&rsquo;urbanisme ?<\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fa52003 elementor-widget elementor-widget-html\" data-id=\"fa52003\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<link href=\"https:\/\/assets.calendly.com\/assets\/external\/widget.css\" rel=\"stylesheet\">\r\n<script src=\"https:\/\/assets.calendly.com\/assets\/external\/widget.js\" type=\"text\/javascript\" async><\/script>\r\n\r\n<button type=\"button\" onclick=\"Calendly.initPopupWidget({url: 'https:\/\/calendly.com\/expertsgac-\/taxe-urbanisme'}); return false;\" style=\"display:inline-flex;align-items:center;gap:10px;background:#3687C4;color:#FFFFFF;font-family:'DM Sans',Arial,sans-serif;font-size:15px;font-weight:700;letter-spacing:0.04em;border:none;padding:14px 32px;border-radius:6px;cursor:pointer;\">\r\n  Prendre rendez-vous\r\n<\/button>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b0e7e47 elementor-widget elementor-widget-heading\" data-id=\"b0e7e47\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre5\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Pourquoi r\u00e9aliser un audit des taxes d'urbanisme ?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-23c4aa4 elementor-widget elementor-widget-text-editor\" data-id=\"23c4aa4\" 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 calcul des taxes d&rsquo;urbanisme repose sur de nombreux param\u00e8tres techniques :<\/p><ul><li>Nature des constructions ;<\/li><li>Surfaces taxables ;<\/li><li>Destinations des locaux ;<\/li><li>Abattements ;<\/li><li>Exon\u00e9rations ;<\/li><li>Taux applicables.<\/li><\/ul><p>Une revue sp\u00e9cialis\u00e9e permet d&rsquo;\u00e9valuer la conformit\u00e9 des montants r\u00e9clam\u00e9s et d&rsquo;identifier, lorsque les textes le permettent, les d\u00e9marches susceptibles d&rsquo;\u00eatre engag\u00e9es aupr\u00e8s de l&rsquo;administration.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-318d45c elementor-widget elementor-widget-heading\" data-id=\"318d45c\" 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\">\u00c0 retenir\n<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0907cb2 e-con-full e-flex e-con e-child\" data-id=\"0907cb2\" 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-8724c2f elementor-widget elementor-widget-heading\" data-id=\"8724c2f\" 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\">Avant le d\u00e9p\u00f4t d'un permis de construire ou \u00e0 r\u00e9ception d'un avis d'imposition, il est recommand\u00e9 de :\n<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a7648d6 elementor-widget elementor-widget-text-editor\" data-id=\"a7648d6\" 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=\"obj-card\"><div class=\"paradox-card\"><div class=\"prog-card\"><div class=\"prog-desc\"><div class=\"art-section\"><div class=\"art-box\"><div class=\"art-section\"><div class=\"art-box\"><div class=\"art-section\"><div class=\"art-box\"><div class=\"retenir-item\">\u2713 V\u00e9rifier les surfaces d\u00e9clar\u00e9es ;<\/div><div class=\"retenir-item\">\u2713 Identifier les r\u00e9gimes d&rsquo;abattement applicables ;<\/div><div class=\"retenir-item\">\u2713 Analyser les exon\u00e9rations potentielles ;<\/div><div class=\"retenir-item\">\u2713 Contr\u00f4ler les taux vot\u00e9s par les collectivit\u00e9s ;<\/div><div class=\"retenir-item\">\u2713 Anticiper l&rsquo;impact budg\u00e9taire des taxes d\u00e8s la phase de conception du projet.<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/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-c76daa7 elementor-widget elementor-widget-text-editor\" data-id=\"c76daa7\" 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>Une anticipation suffisante permet de mieux ma\u00eetriser le co\u00fbt global des op\u00e9rations immobili\u00e8res et de s\u00e9curiser la fiscalit\u00e9 associ\u00e9e.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-bbba5ad e-con-full e-flex e-con e-child\" data-id=\"bbba5ad\" 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-7f2c5d7 elementor-widget elementor-widget-heading\" data-id=\"7f2c5d7\" 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\">Besoin d'un accompagnement ?\n<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0dda336 elementor-widget elementor-widget-text-editor\" data-id=\"0dda336\" 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 \u00e9quipes de G.A.C. Group accompagnent entreprises, investisseurs et collectivit\u00e9s dans l&rsquo;analyse des taxes d&rsquo;urbanisme et l&rsquo;\u00e9valuation des voies de s\u00e9curisation pr\u00e9vues par la r\u00e9glementation.<\/p><p>Contactez nos experts pour r\u00e9aliser une revue de vos avis de taxes d&rsquo;urbanisme ou anticiper l&rsquo;impact fiscal d&rsquo;un futur projet immobilier.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4dbee58 elementor-widget elementor-widget-button\" data-id=\"4dbee58\" 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-\/taxe-urbanisme\" 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<\/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-28ac548 e-con-full e-flex e-con e-child\" data-id=\"28ac548\" 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-5129735 elementor-widget elementor-widget-text-editor\" data-id=\"5129735\" 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=\"obj-card\"><div class=\"paradox-card\"><div class=\"prog-card\"><div class=\"prog-desc\"><div class=\"art-section\"><div class=\"art-box\"><div class=\"art-section\"><div class=\"art-box\"><div class=\"art-section\"><div class=\"art-box\"><main class=\"article-body\"><div class=\"avertissement\"><p><strong>Avertissement<\/strong> \u2014 Les informations pr\u00e9sent\u00e9es dans cet article sont fournies \u00e0 titre informatif et p\u00e9dagogique. Elles ne constituent pas un conseil juridique ou fiscal individualis\u00e9. Les r\u00e8gles applicables peuvent \u00e9voluer et n\u00e9cessitent une analyse au cas par cas au regard des caract\u00e9ristiques du projet concern\u00e9.<\/p><\/div><\/main><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/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-54ee65a e-con-full elementor-hidden-tablet elementor-hidden-mobile e-flex e-con e-child\" data-id=\"54ee65a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3c9d778 elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-html\" data-id=\"3c9d778\" 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> Taxe d'am\u00e9nagement et TAP : deux taxes distinctes<\/a><\/li>\r\n        <li><a href=\"#Titre2\" class=\"toc-link\"><span class=\"toc-number\">02.<\/span> Calcul de la taxe d'am\u00e9nagement<\/a><\/li>\r\n        <li><a href=\"#Titre3\" class=\"toc-link\"><span class=\"toc-number\">03.<\/span> Taxe d'arch\u00e9ologie pr\u00e9ventive : les enjeux<\/a><\/li>\r\n        <li><a href=\"#Titre4\" class=\"toc-link\"><span class=\"toc-number\">04.<\/span> Avis d'imposition : les points de contr\u00f4le<\/a><\/li>\r\n        <li><a href=\"#Titre5\" class=\"toc-link\"><span class=\"toc-number\">05.<\/span> Pourquoi r\u00e9aliser un audit des taxes d'urbanisme ?<\/a><\/li>\r\n        <li><a href=\"#Titre6\" class=\"toc-link\"><span class=\"toc-number\">06.<\/span> Ce qu'il faut retenir<\/a><\/li>\r\n    <\/ul>\r\n<\/nav>\r\n\r\n<style>\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    scroll-behavior: smooth;\r\n    scroll-padding-top: 100px;\r\n}\r\n<\/style>\r\n\r\n<script>\r\nwindow.addEventListener('DOMContentLoaded', () => {\r\n    const tocLinks = document.querySelectorAll('.toc-link');\r\n    const sections = document.querySelectorAll('h2[id]');\r\n\r\n    const observerOptions = {\r\n        root: null,\r\n        rootMargin: '0px 0px -70% 0px',\r\n        threshold: 0\r\n    };\r\n\r\n    const updateActiveLink = (id) => {\r\n        tocLinks.forEach(link => {\r\n            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calculation of your urban planning taxes.<\/p>","protected":false},"author":47,"featured_media":480264,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_titles_title":"Taxes d'urbanisme : taxe d'am\u00e9nagement et TAP","_seopress_titles_desc":"Taxe d'am\u00e9nagement, taxe d'arch\u00e9ologie pr\u00e9ventive, exon\u00e9rations, surfaces taxables et taux locaux : s\u00e9curisez le calcul de vos taxes d'urbanisme.","_seopress_robots_index":"","_seopress_robots_follow":"","_seopress_robots_imageindex":"","_seopress_robots_snippet":"","_seopress_robots_primary_cat":"none","_seopress_robots_breadcrumbs":"","_seopress_robots_freeze_modified_date":"","_seopress_robots_custom_modified_date":"","_seopress_robots_canonical":"","_seopress_social_fb_title":"Taxes d'urbanisme : taxe d'am\u00e9nagement et TAP","_seopress_social_fb_desc":"Taxe d'am\u00e9nagement, taxe d'arch\u00e9ologie pr\u00e9ventive, 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