{"id":3525,"date":"2025-03-26T02:44:24","date_gmt":"2025-03-26T01:44:24","guid":{"rendered":"https:\/\/www.service-public.pf\/dicp\/?post_type=avada_faq&#038;p=3525"},"modified":"2025-03-26T02:44:24","modified_gmt":"2025-03-26T01:44:24","slug":"qui-est-imposable-a-la-contribution-des-patentes","status":"publish","type":"avada_faq","link":"https:\/\/www.service-public.pf\/dicp\/faq-items\/qui-est-imposable-a-la-contribution-des-patentes\/","title":{"rendered":"Qui est imposable \u00e0 la contribution des patentes ?"},"content":{"rendered":"<p>L\u2019inscription\u00a0\u00e0\u00a0la\u00a0patente\u00a0est\u00a0obligatoire\u00a0pour\u00a0toute\u00a0personne\u00a0physique\u00a0ou\u00a0morale qui\u00a0exerce\u00a0\u00e0\u00a0titre\u00a0permanent\u00a0ou\u00a0temporaire\u00a0une\u00a0activit\u00e9\u00a0professionnelle\u00a0non\u00a0salari\u00e9e\u00a0(commerce,\u00a0industrie,\u00a0prestation\u00a0de service&#8230;).<\/p>\n<p>La\u00a0patente\u00a0n\u2019est\u00a0pas\u00a0une\u00a0autorisation\u00a0administrative\u00a0d\u2019exercer\u00a0mais\u00a0une\u00a0contribution due par\u00a0toute\u00a0personne\u00a0exer\u00e7ant\u00a0une\u00a0activit\u00e9\u00a0autre\u00a0que\u00a0salari\u00e9e.<\/p>\n<p>S&rsquo;agissant\u00a0des professions\u00a0r\u00e9glement\u00e9es, les\u00a0autorisations\u00a0administratives\u00a0y\u00a0aff\u00e9rentes\u00a0doivent\u00a0\u00eatre\u00a0obtenues\u00a0avant\u00a0l\u2019inscription\u00a0\u00e0\u00a0la\u00a0patente.<\/p>\n<p>Certaines\u00a0activit\u00e9s\u00a0sont\u00a0exempt\u00e9es\u00a0de la contribution des\u00a0patentes\u00a0dont\u00a0notamment\u00a0:<\/p>\n<ul>\n<li>Celles\u00a0du\u00a0secteur\u00a0primaire\u00a0(les\u00a0exploitants\u00a0agricoles\u00a0pour la\u00a0vente\u00a0de\u00a0leurs\u00a0produits\u00a0non\u00a0transform\u00e9s, les\u00a0apiculteurs\u00a0pour la\u00a0vente\u00a0du\u00a0produit\u00a0de\u00a0leurs\u00a0ruches, les\u00a0p\u00eacheurs)<\/li>\n<li>Celles\u00a0li\u00e9es\u00a0\u00e0\u00a0la\u00a0cr\u00e9ation\u00a0artistique\u00a0(les\u00a0peintres, les\u00a0sculpteurs, les\u00a0c\u00e9ramistes, les\u00a0graveurs\u00a0et les\u00a0dessinateurs)<\/li>\n<li>Celles\u00a0li\u00e9es\u00a0\u00e0\u00a0la\u00a0gestion\u00a0d\u2019un\u00a0patrimoine\u00a0immobilier\u00a0(location en\u00a0meubl\u00e9\u00a0d\u2019habitation(s)\u00a0lorsque\u00a0les\u00a0loyers\u00a0sont\u00a0inf\u00e9rieurs\u00a0\u00e0\u00a02 millions)<\/li>\n<\/ul>\n<p>Les\u00a0personnes\u00a0exempt\u00e9es\u00a0de la contribution des\u00a0patentes\u00a0sont\u00a0toutefois\u00a0tenues\u00a0de\u00a0s\u2019immatriculer\u00a0aupr\u00e8s\u00a0de\u00a0l\u2019institut\u00a0de la\u00a0statistique\u00a0de la\u00a0Polyn\u00e9sie\u00a0fran\u00e7aise\u00a0(ISPF)\u00a0dans\u00a0les conditions\u00a0propres\u00a0\u00e0\u00a0leurs\u00a0activit\u00e9s.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019inscription\u00a0\u00e0\u00a0la\u00a0patente\u00a0est\u00a0obligatoire\u00a0pour\u00a0toute\u00a0personne\u00a0physique\u00a0ou\u00a0morale qui\u00a0exerce\u00a0\u00e0\u00a0titre\u00a0permanent\u00a0ou\u00a0temporaire\u00a0une\u00a0activit\u00e9\u00a0professionnelle\u00a0non\u00a0salari\u00e9e\u00a0(commerce,\u00a0industrie,\u00a0prestation\u00a0de service&#8230;). La\u00a0patente\u00a0n\u2019est\u00a0pas\u00a0une\u00a0autorisation\u00a0administrative\u00a0d\u2019exercer\u00a0mais\u00a0une\u00a0contribution due par\u00a0toute\u00a0personne\u00a0exer\u00e7ant\u00a0une\u00a0activit\u00e9\u00a0autre\u00a0que\u00a0salari\u00e9e. S&rsquo;agissant\u00a0des professions\u00a0r\u00e9glement\u00e9es, les\u00a0autorisations\u00a0administratives\u00a0y\u00a0aff\u00e9rentes\u00a0doivent\u00a0\u00eatre\u00a0obtenues\u00a0avant\u00a0l\u2019inscription\u00a0\u00e0\u00a0la\u00a0patente. Certaines\u00a0activit\u00e9s\u00a0sont\u00a0exempt\u00e9es\u00a0de la contribution des\u00a0patentes\u00a0dont\u00a0notamment\u00a0: Celles\u00a0du\u00a0secteur\u00a0primaire\u00a0(les\u00a0exploitants\u00a0agricoles\u00a0pour la\u00a0vente\u00a0de\u00a0leurs\u00a0produits\u00a0non\u00a0transform\u00e9s, les\u00a0apiculteurs\u00a0pour la\u00a0vente\u00a0du\u00a0produit\u00a0de\u00a0leurs\u00a0ruches, les\u00a0p\u00eacheurs) Celles\u00a0li\u00e9es\u00a0\u00e0\u00a0la\u00a0cr\u00e9ation\u00a0artistique\u00a0(les\u00a0peintres, les\u00a0sculpteurs, les\u00a0c\u00e9ramistes, les\u00a0graveurs\u00a0et les\u00a0dessinateurs) Celles\u00a0li\u00e9es\u00a0\u00e0\u00a0la\u00a0gestion\u00a0d\u2019un\u00a0patrimoine\u00a0immobilier\u00a0(location en\u00a0meubl\u00e9\u00a0d\u2019habitation(s)\u00a0lorsque\u00a0les\u00a0loyers\u00a0sont\u00a0inf\u00e9rieurs\u00a0\u00e0\u00a02 millions) Les\u00a0personnes\u00a0exempt\u00e9es\u00a0de la contribution des\u00a0patentes\u00a0sont\u00a0toutefois\u00a0tenues\u00a0de\u00a0s\u2019immatriculer\u00a0aupr\u00e8s\u00a0de\u00a0l\u2019institut\u00a0de la\u00a0statistique\u00a0de la\u00a0Polyn\u00e9sie\u00a0fran\u00e7aise\u00a0(ISPF)\u00a0dans\u00a0les conditions\u00a0propres\u00a0\u00e0\u00a0leurs\u00a0activit\u00e9s.<\/p>\n","protected":false},"author":159,"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":[57],"class_list":["post-3525","avada_faq","type-avada_faq","status-publish","format-standard","hentry","faq_category-la-patente"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/avada_faq\/3525","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\/159"}],"replies":[{"embeddable":true,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/comments?post=3525"}],"version-history":[{"count":1,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/avada_faq\/3525\/revisions"}],"predecessor-version":[{"id":3528,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/avada_faq\/3525\/revisions\/3528"}],"wp:attachment":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/media?parent=3525"}],"wp:term":[{"taxonomy":"faq_category","embeddable":true,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/faq_category?post=3525"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}