{"id":482155,"date":"2026-07-01T11:07:43","date_gmt":"2026-07-01T09:07:43","guid":{"rendered":"https:\/\/group-gac.com\/?p=482155"},"modified":"2026-07-01T11:07:47","modified_gmt":"2026-07-01T09:07:47","slug":"valeurs-locatives-etablissements-industriels-revalorisation-2027","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/valeurs-locatives-etablissements-industriels-revalorisation-2027\/","title":{"rendered":"Valeurs locatives des \u00e9tablissements industriels : Bercy pr\u00e9cise la nouvelle revalorisation \u00e0 compter de 2027"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"482155\" class=\"elementor elementor-482155\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-995ccbe e-flex e-con-boxed e-con e-parent\" data-id=\"995ccbe\" 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-1a77231 elementor-widget elementor-widget-heading\" data-id=\"1a77231\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Fin de la revalorisation des valeurs locatives index\u00e9e sur l'inflation (IPCH)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bb51dc1 elementor-widget elementor-widget-text-editor\" data-id=\"bb51dc1\" 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&rsquo;\u00e0 pr\u00e9sent, les \u00e9tablissements industriels partageaient avec les locaux d&rsquo;habitation et les autres locaux relevant de l&rsquo;article 1518 bis du CGI un m\u00e9canisme de revalorisation annuelle reposant sur l&rsquo;\u00e9volution de l&rsquo;indice des prix \u00e0 la consommation harmonis\u00e9 (IPCH). \u00c0 compter de 2027, ils en sont exclus au profit d&rsquo;un dispositif inspir\u00e9 de celui applicable aux locaux professionnels.<\/p><p>La doctrine administrative rappelle que ce r\u00e9gime cessera de s&rsquo;appliquer aux \u00e9tablissements industriels \u00e0 compter des impositions \u00e9tablies au titre de 2027. Seuls les locaux d&rsquo;habitation et les autres cat\u00e9gories de locaux relevant de l&rsquo;article 1518 bis continueront d&rsquo;\u00eatre revaloris\u00e9s sur la base de l&rsquo;IPCH.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-46cc1ec elementor-widget elementor-widget-heading\" data-id=\"46cc1ec\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Une revalorisation des valeurs locatives d\u00e9sormais corr\u00e9l\u00e9e \u00e0 l'\u00e9volution des loyers<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-65b32e9 elementor-widget elementor-widget-text-editor\" data-id=\"65b32e9\" 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 compter de 2027, les b\u00e2timents et terrains industriels \u00e9valu\u00e9s selon la m\u00e9thode comptable seront revaloris\u00e9s par application d&rsquo;un coefficient correspondant \u00e0 la moyenne nationale des coefficients d\u00e9partementaux d&rsquo;\u00e9volution des loyers retenus pour les locaux professionnels.<\/p><p>Ce coefficient, calcul\u00e9 chaque ann\u00e9e par l&rsquo;Administration, est \u00e9tabli \u00e0 partir des \u00e9volutions constat\u00e9es sur le march\u00e9 locatif des cat\u00e9gories de locaux professionnels les plus repr\u00e9sentatives de chaque d\u00e9partement. La revalorisation des valeurs locatives des \u00e9tablissements industriels se rapproche ainsi de la logique de march\u00e9 d\u00e9j\u00e0 appliqu\u00e9e aux locaux professionnels.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9c153c9 e-con-full e-flex e-con e-child\" data-id=\"9c153c9\" 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-e8a38fd elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"e8a38fd\" 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>Un doute sur l&rsquo;impact de cette r\u00e9forme sur vos bases de taxe fonci\u00e8re ou de CFE\u00a0? Nos experts en fiscalit\u00e9 locale vous accompagnent.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d83f982 elementor-widget elementor-widget-button\" data-id=\"d83f982\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/group-gac.com\/nous-contacter\/\" 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 \u2192<\/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 class=\"elementor-element elementor-element-a28df3e elementor-widget elementor-widget-heading\" data-id=\"a28df3e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">M\u00e9thode comptable de l'article 1499 du CGI : ce qui ne change pas<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-37c65f2 elementor-widget elementor-widget-text-editor\" data-id=\"37c65f2\" 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>Cette r\u00e9forme ne remet pas en cause les modalit\u00e9s d&rsquo;\u00e9valuation des \u00e9tablissements industriels, qui demeurent d\u00e9termin\u00e9es selon la m\u00e9thode comptable pr\u00e9vue \u00e0 l&rsquo;article 1499 du CGI. Elle modifie uniquement le m\u00e9canisme d&rsquo;actualisation annuelle de leur valeur locative.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0e27b17 elementor-widget elementor-widget-heading\" data-id=\"0e27b17\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Quels enjeux pour la fiscalit\u00e9 locale des entreprises industrielles ?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d6030b7 elementor-widget elementor-widget-text-editor\" data-id=\"d6030b7\" 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>En rapprochant le r\u00e9gime de revalorisation des \u00e9tablissements industriels de celui applicable aux locaux professionnels, le l\u00e9gislateur substitue \u00e0 un indice purement inflationniste un indicateur davantage li\u00e9 aux \u00e9volutions du march\u00e9 locatif. Cette \u00e9volution est susceptible d&rsquo;influer sur la progression des bases imposables de taxe fonci\u00e8re et, par ricochet, de cotisation fonci\u00e8re des entreprises (CFE), m\u00eame si son incidence effective d\u00e9pendra de l&rsquo;\u00e9volution annuelle des coefficients d\u00e9partementaux retenus.<\/p><p>Les entreprises industrielles auront donc int\u00e9r\u00eat \u00e0 suivre attentivement la publication de ces coefficients \u00e0 compter de 2027, ceux-ci devenant un param\u00e8tre d\u00e9terminant de l&rsquo;\u00e9volution de leur fiscalit\u00e9 locale.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8ebcda3 elementor-widget elementor-widget-heading\" data-id=\"8ebcda3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Questions fr\u00e9quentes sur les valeurs locatives des \u00e9tablissements industriels\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ea44a25 elementor-widget elementor-widget-n-accordion\" data-id=\"ea44a25\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&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-2450\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2450\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> \u00c0 partir de quand s'applique la nouvelle revalorisation des valeurs locatives des \u00e9tablissements industriels ? <\/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-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/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-2450\" class=\"elementor-element elementor-element-2cff4fa e-con-full e-flex e-con e-child\" data-id=\"2cff4fa\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-893ee28 elementor-widget elementor-widget-text-editor\" data-id=\"893ee28\" 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>Aux impositions \u00e9tablies au titre de 2027.<\/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-2451\" 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-2451\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Les valeurs locatives des \u00e9tablissements industriels resteront-elles index\u00e9es sur l'IPCH ? <\/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-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/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-2451\" class=\"elementor-element elementor-element-1333106 e-con-full e-flex e-con e-child\" data-id=\"1333106\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0b4a18f elementor-widget elementor-widget-text-editor\" data-id=\"0b4a18f\" 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=\"faq-item\"><div class=\"faq-item\"><div class=\"faq-a\"><div class=\"faq-item open\"><div class=\"faq-answer\"><div class=\"faq-item open\"><div class=\"faq-answer\"><p>Non. \u00c0 compter de 2027, les \u00e9tablissements industriels sont exclus du m\u00e9canisme fond\u00e9 sur l&rsquo;IPCH, qui demeure r\u00e9serv\u00e9 aux locaux d&rsquo;habitation et aux autres locaux relevant de l&rsquo;article 1518 bis du CGI.<\/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\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2452\" 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-2452\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> La m\u00e9thode d'\u00e9valuation des \u00e9tablissements industriels change-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-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/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-2452\" class=\"elementor-element elementor-element-14bc303 e-con-full e-flex e-con e-child\" data-id=\"14bc303\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-29010bb elementor-widget elementor-widget-text-editor\" data-id=\"29010bb\" 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=\"faq-item\"><div class=\"faq-item open\"><div class=\"faq-answer\"><div class=\"faq-item open\"><div class=\"faq-answer\"><p>Non. L&rsquo;\u00e9valuation reste fond\u00e9e sur la m\u00e9thode comptable de l&rsquo;article 1499 du CGI ; seul le m\u00e9canisme d&rsquo;actualisation annuelle de la valeur locative \u00e9volue.<\/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\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2453\" 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-2453\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Quel impact sur la taxe fonci\u00e8re et la CFE ? <\/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-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/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-2453\" class=\"elementor-element elementor-element-c36a561 e-con-full e-flex e-con e-child\" data-id=\"c36a561\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ab14d1e elementor-widget elementor-widget-text-editor\" data-id=\"ab14d1e\" 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 id=\"vis-container\" class=\"\"><div class=\"faq-item open\"><div class=\"faq-answer\"><div class=\"faq-item open\"><div class=\"faq-answer\"><p>La r\u00e9forme est susceptible d&rsquo;influer sur la progression des bases imposables de taxe fonci\u00e8re et de CFE, selon l&rsquo;\u00e9volution annuelle des coefficients d\u00e9partementaux retenus.<\/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\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\":\"\\u00c0 partir de quand s'applique la nouvelle revalorisation des valeurs locatives des \\u00e9tablissements industriels ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Aux impositions \\u00e9tablies au titre de 2027.\"}},{\"@type\":\"Question\",\"name\":\"Les valeurs locatives des \\u00e9tablissements industriels resteront-elles index\\u00e9es sur l'IPCH ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non. \\u00c0 compter de 2027, les \\u00e9tablissements industriels sont exclus du m\\u00e9canisme fond\\u00e9 sur l&rsquo;IPCH, qui demeure r\\u00e9serv\\u00e9 aux locaux d&rsquo;habitation et aux autres locaux relevant de l&rsquo;article 1518 bis du CGI.\"}},{\"@type\":\"Question\",\"name\":\"La m\\u00e9thode d'\\u00e9valuation des \\u00e9tablissements industriels change-t-elle ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non. L&rsquo;\\u00e9valuation reste fond\\u00e9e sur la m\\u00e9thode comptable de l&rsquo;article 1499 du CGI ; seul le m\\u00e9canisme d&rsquo;actualisation annuelle de la valeur locative \\u00e9volue.\"}},{\"@type\":\"Question\",\"name\":\"Quel impact sur la taxe fonci\\u00e8re et la CFE ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"La r\\u00e9forme est susceptible d&rsquo;influer sur la progression des bases imposables de taxe fonci\\u00e8re et de CFE, selon l&rsquo;\\u00e9volution annuelle des coefficients d\\u00e9partementaux retenus.\"}}]}<\/script>\n\t\t\t\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-1391d4a e-flex e-con-boxed e-con e-parent\" data-id=\"1391d4a\" 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-6abc4a3 e-con-full e-flex e-con e-child\" data-id=\"6abc4a3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-e04535c e-con-full e-flex e-con e-child\" data-id=\"e04535c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a1bbf62 elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"a1bbf62\" 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\/04\/Valdese-NONO.png\" class=\"attachment-1536x1536 size-1536x1536 wp-image-478179\" alt=\"\" srcset=\"https:\/\/group-gac.com\/wp-content\/uploads\/2026\/04\/Valdese-NONO.png 600w, https:\/\/group-gac.com\/wp-content\/uploads\/2026\/04\/Valdese-NONO-300x300.png 300w, https:\/\/group-gac.com\/wp-content\/uploads\/2026\/04\/Valdese-NONO-80x80.png 80w, https:\/\/group-gac.com\/wp-content\/uploads\/2026\/04\/Valdese-NONO-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<div class=\"elementor-element elementor-element-d4e51c5 e-con-full e-flex e-con e-child\" data-id=\"d4e51c5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-00faf99 elementor-widget elementor-widget-heading\" data-id=\"00faf99\" 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\">Valdese NONO<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7194ef7 elementor-widget elementor-widget-heading\" data-id=\"7194ef7\" 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\">Experte en fiscalit\u00e9 locale<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8d187a4 elementor-widget elementor-widget-text-editor\" data-id=\"8d187a4\" 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=\"article-body\"><div class=\"author-box\"><p class=\"author-bio\">Fiscaliste sp\u00e9cialis\u00e9e en fiscalit\u00e9 locale, Valdese accompagne les clients dans l&rsquo;analyse, la s\u00e9curisation et l&rsquo;optimisation de leurs impositions locales, notamment en mati\u00e8re de valeurs locatives et d&rsquo;outils d\u00e9claratifs associ\u00e9s. Titulaire d&rsquo;un Master Fiscalit\u00e9 de l&rsquo;entreprise de l&rsquo;Universit\u00e9 Paris-Dauphine et d&rsquo;un Master en Droit \u00e9conomique de Sciences Po Paris, elle mobilise une double expertise juridique et financi\u00e8re pour offrir des analyses pr\u00e9cises et adapt\u00e9es aux enjeux op\u00e9rationnels. Sa rigueur, sa capacit\u00e9 d&rsquo;analyse et son aisance dans la manipulation des donn\u00e9es lui permettent de contribuer efficacement aux missions d&rsquo;audit, de contentieux et de conseil en fiscalit\u00e9 locale.<\/p><\/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\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-bdc5072 e-con-full e-flex e-con e-child\" data-id=\"bdc5072\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-128357a e-con-full e-flex e-con e-child\" data-id=\"128357a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<h2 data-interaction-id=\"49161a1\" class=\"e-49161a1-707770e e-heading-base\" data-e-type=\"widget\" data-id=\"49161a1\"><strong>Passez \u00e0 l'action<\/strong><\/h2>\n\t\t\t\t\t<h3 data-interaction-id=\"c30ee3c\" class=\"e-c30ee3c-3bb3f4e e-heading-base\" data-e-type=\"widget\" data-id=\"c30ee3c\"><strong>Anticipez l'impact de la r\u00e9forme 2027<\/strong><br><\/h3>\n\t\t\t\t<div class=\"elementor-element elementor-element-fb95a84 elementor-widget elementor-widget-text-editor\" data-id=\"fb95a84\" 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 experts analysent vos valeurs locatives industrielles et s\u00e9curisent vos bases de taxe fonci\u00e8re et de CFE.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e5deb3f e-con-full e-flex e-con e-child\" data-id=\"e5deb3f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8aaa86c elementor-align-left elementor-widget elementor-widget-button\" data-id=\"8aaa86c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/group-gac.com\/nous-contacter\/\" 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\">Contacter un expert \u2192<\/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 class=\"elementor-element elementor-element-1a691fc elementor-widget elementor-widget-button\" data-id=\"1a691fc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/group-gac.com\/service\/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\">D\u00e9couvrir nos offres<\/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\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-876b71c e-flex e-con-boxed e-con e-parent\" data-id=\"876b71c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\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>D\u00e8s 2027, les valeurs locatives des \u00e9tablissements industriels seront revaloris\u00e9es selon l&rsquo;\u00e9volution des loyers, et non plus l&rsquo;IPCH. Ce qui change pour vos imp\u00f4ts.<\/p>","protected":false},"author":47,"featured_media":478168,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_titles_title":"Valeurs locatives des \u00e9tablissements industriels : r\u00e9forme 2027","_seopress_titles_desc":"D\u00e8s 2027, les valeurs locatives des \u00e9tablissements industriels seront revaloris\u00e9es selon l'\u00e9volution des loyers, et non plus l'IPCH. Ce qui change pour vos imp\u00f4ts.","_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":"Valeurs locatives des \u00e9tablissements industriels : r\u00e9forme 2027","_seopress_social_fb_desc":"D\u00e8s 2027, les valeurs locatives des \u00e9tablissements industriels seront revaloris\u00e9es selon l'\u00e9volution des loyers, et non plus l'IPCH. Ce qui change pour vos imp\u00f4ts.","_seopress_social_fb_img":"","_seopress_social_fb_img_attachment_id":479550,"_seopress_social_fb_img_width":1920,"_seopress_social_fb_img_height":1080,"_seopress_social_twitter_title":"Valeurs locatives des \u00e9tablissements industriels : r\u00e9forme 2027","_seopress_social_twitter_desc":"D\u00e8s 2027, les valeurs locatives des \u00e9tablissements industriels seront revaloris\u00e9es selon l'\u00e9volution des loyers, et non plus l'IPCH. Ce qui change pour vos imp\u00f4ts.","_seopress_social_twitter_img":"","_seopress_social_twitter_img_attachment_id":0,"_seopress_social_twitter_img_width":0,"_seopress_social_twitter_img_height":0,"_seopress_redirections_value":"","_seopress_redirections_enabled":"","_seopress_redirections_enabled_regex":"","_seopress_redirections_logged_status":"both","_seopress_redirections_param":"","_seopress_redirections_type":301,"_seopress_analysis_target_kw":"","_seopress_news_disabled":"","_seopress_video_disabled":"","_seopress_video":[],"_seopress_pro_schemas_manual":[],"_seopress_pro_rich_snippets_disable_all":"","_seopress_pro_rich_snippets_disable":[],"_seopress_pro_schemas":[],"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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