{"id":3662,"date":"2025-03-26T03:16:38","date_gmt":"2025-03-26T02:16:38","guid":{"rendered":"https:\/\/www.service-public.pf\/dicp\/?post_type=avada_faq&#038;p=3662"},"modified":"2025-03-26T03:16:38","modified_gmt":"2025-03-26T02:16:38","slug":"dois-je-me-patenter","status":"publish","type":"avada_faq","link":"https:\/\/www.service-public.pf\/dicp\/faq-items\/dois-je-me-patenter\/","title":{"rendered":"Dois-je me patenter ?"},"content":{"rendered":"<p>La\u00a0patente\u00a0consiste\u00a0en un droit\u00a0forfaitaire\u00a0annuel\u00a0calcul\u00e9\u00a0\u00e0\u00a0partir\u00a0de la\u00a0valeur\u00a0locative de\u00a0l\u2019immeuble.<\/p>\n<p>S&rsquo;agissant\u00a0de\u00a0l\u2019ann\u00e9e\u00a0de\u00a0d\u00e9but\u00a0et de\u00a0celle\u00a0de cessation de\u00a0l\u2019activit\u00e9, la\u00a0patente\u00a0est\u00a0calcul\u00e9e\u00a0par\u00a0douzi\u00e8me, en\u00a0fonction\u00a0du\u00a0nombre\u00a0de\u00a0mois\u00a0d\u2019activit\u00e9\u00a0effectifs.<\/p>\n<p>Le\u00a0loueur\u00a0en\u00a0meubl\u00e9\u00a0b\u00e9n\u00e9ficie\u00a0d\u2019un\u00a0r\u00e9gime\u00a0sp\u00e9cifique\u00a0en\u00a0mati\u00e8re\u00a0de\u00a0patente\u00a0car\u00a0\u00e0\u00a0la\u00a0diff\u00e9rence\u00a0des\u00a0autres\u00a0patent\u00e9s, la base de\u00a0calcul\u00a0de la\u00a0patente\u00a0ne\u00a0comprend\u00a0pas de droit\u00a0fixe\u00a0mais\u00a0uniquement\u00a0un droit\u00a0proportionnel\u00a0\u00e9gal\u00a0\u00e0\u00a02 % des\u00a0loyers\u00a0annuels.<\/p>\n<p>En outre, le\u00a0loueur\u00a0en\u00a0meubl\u00e9\u00a0est\u00a0totalement\u00a0exon\u00e9r\u00e9\u00a0du\u00a0paiement\u00a0de la\u00a0patente\u00a0si\u00a0le\u00a0montant\u00a0de\u00a0ses\u00a0recettes\u00a0annuelles\u00a0est\u00a0inf\u00e9rieur\u00a0\u00e0\u00a02 millions de francs\u00a0CFP. (loyer\u00a0mensuel\u00a0inf\u00e9rieur\u00a0\u00e0\u00a0166 666 de francs\u00a0FCP).<\/p>\n<p>NB : le\u00a0seuil\u00a0de 2 000 000 de francs\u00a0CFP\u00a0porte\u00a0sur\u00a0les 12\u00a0mois\u00a0de\u00a0l\u2019ann\u00e9e\u00a0civile,\u00a0il\u00a0doit par\u00a0cons\u00e9quent\u00a0\u00eatre\u00a0rapport\u00e9\u00a0\u00e0\u00a0la\u00a0p\u00e9riode\u00a0effective\u00a0d\u2019activit\u00e9\u00a0si\u00a0la location a\u00a0d\u00e9marr\u00e9\u00a0en\u00a0cours\u00a0d&rsquo;ann\u00e9e.<\/p>\n<p>Attention\u00a0:\u00a0l&rsquo;exon\u00e9ration\u00a0ne dispense pas de\u00a0l&rsquo;obligation\u00a0de se\u00a0patenter\u00a0!<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La\u00a0patente\u00a0consiste\u00a0en un droit\u00a0forfaitaire\u00a0annuel\u00a0calcul\u00e9\u00a0\u00e0\u00a0partir\u00a0de la\u00a0valeur\u00a0locative de\u00a0l\u2019immeuble. S&rsquo;agissant\u00a0de\u00a0l\u2019ann\u00e9e\u00a0de\u00a0d\u00e9but\u00a0et de\u00a0celle\u00a0de cessation de\u00a0l\u2019activit\u00e9, la\u00a0patente\u00a0est\u00a0calcul\u00e9e\u00a0par\u00a0douzi\u00e8me, en\u00a0fonction\u00a0du\u00a0nombre\u00a0de\u00a0mois\u00a0d\u2019activit\u00e9\u00a0effectifs. Le\u00a0loueur\u00a0en\u00a0meubl\u00e9\u00a0b\u00e9n\u00e9ficie\u00a0d\u2019un\u00a0r\u00e9gime\u00a0sp\u00e9cifique\u00a0en\u00a0mati\u00e8re\u00a0de\u00a0patente\u00a0car\u00a0\u00e0\u00a0la\u00a0diff\u00e9rence\u00a0des\u00a0autres\u00a0patent\u00e9s, la base de\u00a0calcul\u00a0de la\u00a0patente\u00a0ne\u00a0comprend\u00a0pas de droit\u00a0fixe\u00a0mais\u00a0uniquement\u00a0un droit\u00a0proportionnel\u00a0\u00e9gal\u00a0\u00e0\u00a02 % des\u00a0loyers\u00a0annuels. En outre, le\u00a0loueur\u00a0en\u00a0meubl\u00e9\u00a0est\u00a0totalement\u00a0exon\u00e9r\u00e9\u00a0du\u00a0paiement\u00a0de la\u00a0patente\u00a0si\u00a0le\u00a0montant\u00a0de\u00a0ses\u00a0recettes\u00a0annuelles\u00a0est\u00a0inf\u00e9rieur\u00a0\u00e0\u00a02 millions de francs\u00a0CFP. (loyer\u00a0mensuel\u00a0inf\u00e9rieur\u00a0\u00e0\u00a0166 666 de francs\u00a0FCP). NB : le\u00a0seuil\u00a0de 2 000 000 de francs\u00a0CFP\u00a0porte\u00a0sur\u00a0les 12\u00a0mois\u00a0de\u00a0l\u2019ann\u00e9e\u00a0civile,\u00a0il\u00a0doit par\u00a0cons\u00e9quent\u00a0\u00eatre\u00a0rapport\u00e9\u00a0\u00e0\u00a0la\u00a0p\u00e9riode\u00a0effective\u00a0d\u2019activit\u00e9\u00a0si\u00a0la location a\u00a0d\u00e9marr\u00e9\u00a0en\u00a0cours\u00a0d&rsquo;ann\u00e9e. Attention\u00a0:\u00a0l&rsquo;exon\u00e9ration\u00a0ne dispense pas de\u00a0l&rsquo;obligation\u00a0de se\u00a0patenter\u00a0!<\/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":[77],"class_list":["post-3662","avada_faq","type-avada_faq","status-publish","format-standard","hentry","faq_category-loueur-en-meuble"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/avada_faq\/3662","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=3662"}],"version-history":[{"count":1,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/avada_faq\/3662\/revisions"}],"predecessor-version":[{"id":3665,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/avada_faq\/3662\/revisions\/3665"}],"wp:attachment":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/media?parent=3662"}],"wp:term":[{"taxonomy":"faq_category","embeddable":true,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/faq_category?post=3662"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}