{"id":2782,"date":"2025-02-10T14:31:45","date_gmt":"2025-02-10T13:31:45","guid":{"rendered":"https:\/\/www.service-public.pf\/dicp\/?post_type=avada_faq&#038;p=2782"},"modified":"2025-10-14T21:50:53","modified_gmt":"2025-10-14T19:50:53","slug":"les-obligations-declaratives-en-matiere-de-regime-des-revenus-locatifs-immobiliers","status":"publish","type":"avada_faq","link":"https:\/\/www.service-public.pf\/dicp\/faq-items\/les-obligations-declaratives-en-matiere-de-regime-des-revenus-locatifs-immobiliers\/","title":{"rendered":"Les obligations d\u00e9claratives en mati\u00e8re de r\u00e9gime des revenus locatifs immobiliers"},"content":{"rendered":"<div class=\"ewa-rteLine\">Pour la patente et l\u2019imp\u00f4t foncier : dans les 3 mois suivant le d\u00e9but, la modification ou la cessation de location.<\/div>\n<div class=\"ewa-rteLine\"><\/div>\n<div class=\"ewa-rteLine\">Pour l\u2019imp\u00f4t sur les transactions et la contribution de solidarit\u00e9 territoriale sur les professions et activit\u00e9s non salari\u00e9es:<\/div>\n<div class=\"ewa-rteLine\"><\/div>\n<div class=\"ewa-rteLine\">&#8211; au plus tard le 31 mars de l\u2019ann\u00e9e suivant celle de r\u00e9alisation des recettes et des d\u00e9penses ou dans les trois mois de la cl\u00f4ture de l\u2019exercice.<\/div>\n<div class=\"ewa-rteLine\">&#8211; dans les trente jours \u00e0 compter de tout fait pla\u00e7ant le contribuable hors du champ d\u2019application de l\u2019imp\u00f4t (dissolution, cessation d\u2019activit\u00e9, transformation entra\u00eenant cr\u00e9ation d\u2019un \u00eatre moral nouveau, transfert de si\u00e8ge hors de Polyn\u00e9sie).<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Pour la patente et l\u2019imp\u00f4t foncier : dans les 3 mois suivant le d\u00e9but, la modification ou la cessation de location. Pour l\u2019imp\u00f4t sur les transactions et la contribution de solidarit\u00e9 territoriale sur les professions et activit\u00e9s non salari\u00e9es: &#8211; au plus tard le 31 mars de l\u2019ann\u00e9e suivant celle de r\u00e9alisation des recettes et [&#8230;]<\/p>\n","protected":false},"author":98,"featured_media":0,"menu_order":0,"comment_status":"open","ping_status":"closed","template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","footnotes":""},"faq_category":[50],"class_list":["post-2782","avada_faq","type-avada_faq","status-publish","format-standard","hentry","faq_category-revenus-locatifs"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/avada_faq\/2782","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/avada_faq"}],"about":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/types\/avada_faq"}],"author":[{"embeddable":true,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/users\/98"}],"replies":[{"embeddable":true,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/comments?post=2782"}],"version-history":[{"count":3,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/avada_faq\/2782\/revisions"}],"predecessor-version":[{"id":4934,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/avada_faq\/2782\/revisions\/4934"}],"wp:attachment":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/media?parent=2782"}],"wp:term":[{"taxonomy":"faq_category","embeddable":true,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/faq_category?post=2782"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}