{"id":1766,"date":"2024-12-04T15:18:58","date_gmt":"2024-12-04T14:18:58","guid":{"rendered":"https:\/\/www.service-public.pf\/dicp\/?page_id=1766"},"modified":"2025-06-10T22:48:37","modified_gmt":"2025-06-10T20:48:37","slug":"impot-foncier-proprietes-baties","status":"publish","type":"page","link":"https:\/\/www.service-public.pf\/dicp\/particuliers\/vos-impots\/impot-foncier-proprietes-baties\/","title":{"rendered":"L\u2019imp\u00f4t foncier sur les propri\u00e9t\u00e9s b\u00e2ties"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1216.8px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\"><p class=\"text-align-justify\">L\u2019imp\u00f4t foncier sur les propri\u00e9t\u00e9s b\u00e2ties est un imp\u00f4t g\u00e9n\u00e9ral \u00e9tabli sur les propri\u00e9t\u00e9s b\u00e2ties et biens assimil\u00e9s situ\u00e9s en Polyn\u00e9sie fran\u00e7aise.<\/p>\n<p class=\"text-align-justify\">Par biens assimil\u00e9s, il convient d\u2019entendre :<\/p>\n<ul>\n<li class=\"text-align-justify\">les terrains non cultiv\u00e9s, employ\u00e9s \u00e0 un usage commercial ou industriel (chantiers, lieux de d\u00e9p\u00f4t\u2026) ;<\/li>\n<li class=\"text-align-justify\">les installations commerciales ou industrielles assimilables \u00e0 des constructions et les bateaux utilis\u00e9s en un point fixe et am\u00e9nag\u00e9s pour l\u2019habitation, le commerce ou l\u2019industrie.<\/li>\n<\/ul>\n<p class=\"text-align-justify\">L\u2019imp\u00f4t foncier sur les propri\u00e9t\u00e9s b\u00e2ties est d\u00fb pour l\u2019ann\u00e9e enti\u00e8re d\u2019apr\u00e8s la situation au 1er janvier de l\u2019ann\u00e9e d\u2019imposition.<\/p>\n<p class=\"text-align-justify\">Il est \u00e9gal \u00e0 10 % de la valeur locative (VL) et major\u00e9 des centimes additionnels vot\u00e9s par la commune de situation de l\u2019immeuble. La VL est d\u00e9termin\u00e9e de mani\u00e8re diff\u00e9rente selon que le bien est lou\u00e9 (m\u00e9thode des loyers) ou non lou\u00e9 (m\u00e9thode par comparaison ou m\u00e9thode d\u2019\u00e9valuation directe). Elle est diminu\u00e9e de 25% pour tenir compte des frais divers incombant aux propri\u00e9taires.<\/p>\n<p class=\"text-align-justify\">Pour vous aider dans vos d\u00e9marches nous avons regroup\u00e9 pour vous les notions essentielles \u00e0 conna\u00eetre sur cet imp\u00f4t.<\/p>\n<\/div><div class=\"fusion-text fusion-text-2\" style=\"--awb-margin-top:30px;\"><h2 style=\"display: flex; align-items: center; gap: 10px;\"><img class=\"lazyload\" decoding=\"async\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27100%27%20height%3D%27100%27%20viewBox%3D%270%200%20100%20100%27%3E%3Crect%20width%3D%27100%27%20height%3D%27100%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/DICP_Pictos_Simplification-150x150.jpg\" alt=\"Focus sur\" width=\"100\" height=\"100\" \/><br \/>\nFocus sur&#8230;<\/h2>\n<\/div><style type=\"text\/css\">.fusion-faqs-wrapper #accordian-1 .fusion-panel { border-color:var(--awb-color3); }.fusion-faqs-wrapper #accordian-1 .fusion-panel:hover{ border-color: var(--awb-color3); }.fusion-accordian #accordian-1 .panel-title a .fa-fusion-box:before{ font-size: 16px;width: 16px;}.fusion-accordian #accordian-1 .panel-title a .fa-fusion-box{ color: #ffffff;}.fusion-accordian  #accordian-1 .panel-title a{font-family:var(--awb-typography1-font-family);font-weight:var(--awb-typography1-font-weight);font-style:var(--awb-typography1-font-style);}.fusion-accordian  #accordian-1 .panel-title a:not(:hover){color:var(--awb-color5);}.fusion-accordian  #accordian-1 .toggle-content{font-size:15px;color:var(--awb-color6);font-family:var(--awb-typography4-font-family);font-weight:var(--awb-typography4-font-weight);font-style:var(--awb-typography4-font-style);}.fusion-accordian #accordian-1 .fa-fusion-box { background-color: #0078b5 !important;border-color: #0078b5 !important;}.fusion-accordian #accordian-1 .panel-title a:hover,.fusion-accordian #accordian-1 .panel-title a.hover { color: #001e3c;}.fusion-faq-shortcode .fusion-accordian #accordian-1 .fusion-toggle-boxed-mode:hover .panel-title a { color: #001e3c;}.fusion-accordian #accordian-1 .panel-title a:hover .fa-fusion-box,.fusion-accordian #accordian-1 .panel-title a.hover .fa-fusion-box { background-color: #001e3c!important;border-color: #001e3c!important;}.fusion-faqs-wrapper .fusion-accordian #accordian-1 .panel-title a.active{ color: #001e3c !important;}.fusion-faqs-wrapper .fusion-accordian #accordian-1 .panel-title .active .fa-fusion-box { background-color: #001e3c!important;border-color: #001e3c!important;}<\/style><div class=\"fusion-faq-shortcode\" style=\"\"><div class=\"fusion-faqs-wrapper\"><div class=\"accordian fusion-accordian\"><div class=\"panel-group \" id=\"accordian-1\"><div class=\"fusion-panel panel-default fusion-faq-post fusion-faq-post-1599 impot-foncier professionnels proprietes-baties \"><span class=\"entry-title rich-snippet-hidden\">Remises et mod\u00e9rations pour pertes de revenus (Imp\u00f4t foncier sur les propri\u00e9t\u00e9s b\u00e2ties)<\/span><span class=\"vcard rich-snippet-hidden\"><span class=\"fn\"><a href=\"https:\/\/www.service-public.pf\/dicp\/author\/hellota\/\" title=\"Articles par hellota\" rel=\"author\">hellota<\/a><\/span><\/span><span class=\"updated rich-snippet-hidden\">2025-02-10T13:41:41+01:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_1-1599\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-1\" data-target=\"#collapse-1-1599\" href=\"#collapse-1-1599\" aria-expanded=\"false\"><div class=\"fusion-toggle-icon-wrapper\"><div class=\"fusion-toggle-icon-wrapper-main\"><div class=\"fusion-toggle-icon-wrapper-sub\"><i class=\"fa-fusion-box active-icon fa-arrow-down fas\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon fa-arrow-right fas\" aria-hidden=\"true\"><\/i><\/div><\/div><\/div><div class=\"fusion-toggle-heading\">Remises et mod\u00e9rations pour pertes de revenus (Imp\u00f4t foncier sur les propri\u00e9t\u00e9s b\u00e2ties)<\/div><\/a><\/h4><\/div><div id=\"collapse-1-1599\" aria-labelledby=\"faq_1-1599\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><p class=\"text-align-justify\">En cas de vacance de maisons ou de ch\u00f4mage d\u2019\u00e9tablissements commerciaux et industriels, les contribuables peuvent solliciter, sur r\u00e9clamation adress\u00e9e au directeur de la DICP, la remise ou la mod\u00e9ration de l\u2019imp\u00f4t foncier.<\/p>\n<p class=\"text-align-justify\">La remise ou mod\u00e9ration est accord\u00e9e aux conditions cumulatives suivantes :<\/p>\n<ul>\n<li class=\"text-align-justify\">que la vacance ou le ch\u00f4mage soient ind\u00e9pendants de la volont\u00e9 du contribuable ;<\/li>\n<li class=\"text-align-justify\">que la dur\u00e9e totale de l\u2019inoccupation soit de 6 mois cons\u00e9cutifs.<\/li>\n<\/ul>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default fusion-faq-post fusion-faq-post-2705 proprietes-baties \"><span class=\"entry-title rich-snippet-hidden\">Ce que vous devez d\u00e9clarer \u00e0 l&rsquo;imp\u00f4t foncier sur les propri\u00e9t\u00e9s b\u00e2ties.<\/span><span class=\"vcard rich-snippet-hidden\"><span class=\"fn\"><a href=\"https:\/\/www.service-public.pf\/dicp\/author\/tagency\/\" title=\"Articles par tagency\" rel=\"author\">tagency<\/a><\/span><\/span><span class=\"updated rich-snippet-hidden\">2025-02-10T13:42:13+01:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_1-2705\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-1\" data-target=\"#collapse-1-2705\" href=\"#collapse-1-2705\" aria-expanded=\"false\"><div class=\"fusion-toggle-icon-wrapper\"><div class=\"fusion-toggle-icon-wrapper-main\"><div class=\"fusion-toggle-icon-wrapper-sub\"><i class=\"fa-fusion-box active-icon fa-arrow-down fas\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon fa-arrow-right fas\" aria-hidden=\"true\"><\/i><\/div><\/div><\/div><div class=\"fusion-toggle-heading\">Ce que vous devez d\u00e9clarer \u00e0 l&rsquo;imp\u00f4t foncier sur les propri\u00e9t\u00e9s b\u00e2ties.<\/div><\/a><\/h4><\/div><div id=\"collapse-1-2705\" aria-labelledby=\"faq_1-2705\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><p><strong>Les\u00a0\u00e9ch\u00e9ances\u00a0d\u00e9claratives\u00a0d\u00e9pendent\u00a0des\u00a0\u00e9v\u00e8nements\u00a0rencontr\u00e9es\u00a0:<\/strong><\/p>\n<ul>\n<li>Nouvelles\u00a0constructions\u00a0ou\u00a0additions de constructions :\u00a0dans\u00a0les 30\u00a0jours\u00a0de\u00a0l\u2019occupation<\/li>\n<li>Changements\u00a0des\u00a0caract\u00e9ristiques\u00a0physiques et modification de la\u00a0valeur\u00a0locative\u00a0lorsqu\u2019elle\u00a0exc\u00e8de\u00a010 % :\u00a0dans\u00a0les 3\u00a0mois\u00a0de la\u00a0r\u00e9alisation<\/li>\n<li>Constructions\u00a0lou\u00e9es\u00a0: avant le\u00a01er\u00a0janvier\u00a0de\u00a0chaque\u00a0ann\u00e9e<\/li>\n<li>Transfert\u00a0de\u00a0propri\u00e9t\u00e9\u00a0par\u00a0vente, cessation,\u00a0partage\u00a0ou\u00a0autre\u00a0motif :\u00a0d\u00e8s\u00a0la\u00a0d\u00e9livrance\u00a0de\u00a0l\u2019acte\u00a0authentique<\/li>\n<li>D\u00e9molition\u00a0:\u00a0d\u00e8s\u00a0la\u00a0d\u00e9livrance\u00a0du\u00a0certificat\u00a0de\u00a0d\u00e9molition\u00a0par la\u00a0mairie\u00a0du lieu de\u00a0l\u2019immeuble<\/li>\n<\/ul>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default fusion-faq-post fusion-faq-post-2709 proprietes-baties \"><span class=\"entry-title rich-snippet-hidden\">Exemptions temporaires \u00e0 l&rsquo;imp\u00f4t foncier sur les propri\u00e9t\u00e9s b\u00e2ties.<\/span><span class=\"vcard rich-snippet-hidden\"><span class=\"fn\"><a href=\"https:\/\/www.service-public.pf\/dicp\/author\/tagency\/\" title=\"Articles par tagency\" rel=\"author\">tagency<\/a><\/span><\/span><span class=\"updated rich-snippet-hidden\">2025-02-10T13:42:46+01:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_1-2709\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-1\" data-target=\"#collapse-1-2709\" href=\"#collapse-1-2709\" aria-expanded=\"false\"><div class=\"fusion-toggle-icon-wrapper\"><div class=\"fusion-toggle-icon-wrapper-main\"><div class=\"fusion-toggle-icon-wrapper-sub\"><i class=\"fa-fusion-box active-icon fa-arrow-down fas\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon fa-arrow-right fas\" aria-hidden=\"true\"><\/i><\/div><\/div><\/div><div class=\"fusion-toggle-heading\">Exemptions temporaires \u00e0 l&rsquo;imp\u00f4t foncier sur les propri\u00e9t\u00e9s b\u00e2ties.<\/div><\/a><\/h4><\/div><div id=\"collapse-1-2709\" aria-labelledby=\"faq_1-2709\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><p class=\"text-align-justify\">Les constructions nouvelles, les reconstructions, les additions de constructions, r\u00e9guli\u00e8rement d\u00e9clar\u00e9es, b\u00e9n\u00e9ficient :<\/p>\n<ul>\n<li class=\"text-align-justify\">de 5 ans d\u2019exon\u00e9ration totale ;<\/li>\n<li class=\"text-align-justify\">puis de 3 ans d\u2019exon\u00e9ration partielle (abattement VL de 50%).<\/li>\n<\/ul>\n<p class=\"text-align-justify\">Elles sont impos\u00e9es en totalit\u00e9 \u00e0 partir de la 9\u00e9me ann\u00e9e.<\/p>\n<p class=\"text-align-justify\">\nPar d\u00e9rogation \u00e0 l&rsquo;exemption temporaire d\u00e9taill\u00e9e ci-dessus, l&rsquo;exon\u00e9ration totale temporaire d&rsquo;imp\u00f4t foncier est port\u00e9e \u00e0 10 ans (au lieu de 5 ans) pour les constructions neuves de logements individuels ;<\/p>\n<ul>\n<li class=\"text-align-justify\">dont le permis de construire est d\u00e9livr\u00e9 apr\u00e8s le 31 d\u00e9cembre 2016 ;<\/li>\n<li class=\"text-align-justify\">et le certificat de conformit\u00e9 est d\u00e9pos\u00e9 au plus tard le 31 d\u00e9cembre 2019.<\/li>\n<\/ul>\n<p class=\"text-align-justify\">Il n&rsquo;y a pas d&rsquo;exon\u00e9ration partielle \u00e0 50% sur les 3 ann\u00e9es suivantes.<\/p>\n<p class=\"text-align-justify\">\nPour b\u00e9n\u00e9ficier de cette exemption, l&rsquo;immeuble doit \u00eatre destin\u00e9 \u00e0 un usage d&rsquo;habitation principale et ne peut donc pas \u00eatre lou\u00e9 pendant la dur\u00e9e d&rsquo;exon\u00e9ration.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1216.8px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-3\" style=\"--awb-margin-top:30px;\"><h2 style=\"display: flex; align-items: center; gap: 10px;\"><img decoding=\"async\" class=\"lazyload alignnone wp-image-1831\" src=\"https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/DICP_Pictos_Declaration-300x300.png\" data-orig-src=\"https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/DICP_Pictos_Declaration-300x300.png\" alt=\"\" width=\"96\" height=\"96\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%2796%27%20height%3D%2796%27%20viewBox%3D%270%200%2096%2096%27%3E%3Crect%20width%3D%2796%27%20height%3D%2796%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/DICP_Pictos_Declaration-66x66.png 66w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/DICP_Pictos_Declaration-150x150.png 150w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/DICP_Pictos_Declaration-200x200.png 200w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/DICP_Pictos_Declaration-300x300.png 300w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/DICP_Pictos_Declaration-400x400.png 400w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/DICP_Pictos_Declaration-600x600.png 600w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/DICP_Pictos_Declaration-768x768.png 768w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/DICP_Pictos_Declaration-800x800.png 800w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/DICP_Pictos_Declaration-1024x1024.png 1024w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/DICP_Pictos_Declaration-1200x1200.png 1200w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/DICP_Pictos_Declaration.png 1250w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 96px) 100vw, 96px\" \/><br \/>\nFormulaires de d\u00e9claration<\/h2>\n<\/div><div ><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-1 fusion-button-default-span fusion-button-default-type\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"https:\/\/www.service-public.pf\/dicp\/declarations-les-imprimes\/#impot-fonc\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">t\u00e9l\u00e9chargez les formulaires<\/span><\/a><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-4\" style=\"--awb-margin-top:30px;\"><h2 style=\"display: flex; align-items: center; gap: 10px;\"><img class=\"lazyload\" decoding=\"async\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27100%27%20height%3D%27100%27%20viewBox%3D%270%200%20100%20100%27%3E%3Crect%20width%3D%27100%27%20height%3D%27100%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/DICP_Pictos_Recouvrement.jpg\" alt=\"D\u00e9p\u00f4t et paiement de la d\u00e9claration\" width=\"100\" height=\"100\" \/><br \/>\nD\u00e9p\u00f4t et paiement de la d\u00e9claration<\/h2>\n<\/div><style type=\"text\/css\">.fusion-faqs-wrapper #accordian-2 .fusion-panel { border-color:var(--awb-color3); }.fusion-faqs-wrapper #accordian-2 .fusion-panel:hover{ border-color: var(--awb-color3); }.fusion-accordian #accordian-2 .panel-title a .fa-fusion-box:before{ font-size: 16px;width: 16px;}.fusion-accordian #accordian-2 .panel-title a .fa-fusion-box{ color: #ffffff;}.fusion-accordian  #accordian-2 .panel-title a{font-family:var(--awb-typography1-font-family);font-weight:var(--awb-typography1-font-weight);font-style:var(--awb-typography1-font-style);}.fusion-accordian  #accordian-2 .panel-title a:not(:hover){color:var(--awb-color5);}.fusion-accordian  #accordian-2 .toggle-content{font-size:15px;color:var(--awb-color6);font-family:var(--awb-typography4-font-family);font-weight:var(--awb-typography4-font-weight);font-style:var(--awb-typography4-font-style);}.fusion-accordian #accordian-2 .fa-fusion-box { background-color: #0078b5 !important;border-color: #0078b5 !important;}.fusion-accordian #accordian-2 .panel-title a:hover,.fusion-accordian #accordian-2 .panel-title a.hover { color: #001e3c;}.fusion-faq-shortcode .fusion-accordian #accordian-2 .fusion-toggle-boxed-mode:hover .panel-title a { color: #001e3c;}.fusion-accordian #accordian-2 .panel-title a:hover .fa-fusion-box,.fusion-accordian #accordian-2 .panel-title a.hover .fa-fusion-box { background-color: #001e3c!important;border-color: #001e3c!important;}.fusion-faqs-wrapper .fusion-accordian #accordian-2 .panel-title a.active{ color: #001e3c !important;}.fusion-faqs-wrapper .fusion-accordian #accordian-2 .panel-title .active .fa-fusion-box { background-color: #001e3c!important;border-color: #001e3c!important;}<\/style><div class=\"fusion-faq-shortcode\" style=\"\"><div class=\"fusion-faqs-wrapper\"><div class=\"accordian fusion-accordian\"><div class=\"panel-group \" id=\"accordian-2\"><div class=\"fusion-panel panel-default fusion-faq-post fusion-faq-post-2714 impot-paierie \"><span class=\"entry-title rich-snippet-hidden\">O\u00f9 d\u00e9poser puis payer mon imp\u00f4t ?<\/span><span class=\"vcard rich-snippet-hidden\"><span class=\"fn\"><a href=\"https:\/\/www.service-public.pf\/dicp\/author\/tagency\/\" title=\"Articles par tagency\" rel=\"author\">tagency<\/a><\/span><\/span><span class=\"updated rich-snippet-hidden\">2025-09-10T01:47:22+02:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_2-2714\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-2\" data-target=\"#collapse-2-2714\" href=\"#collapse-2-2714\" aria-expanded=\"false\"><div class=\"fusion-toggle-icon-wrapper\"><div class=\"fusion-toggle-icon-wrapper-main\"><div class=\"fusion-toggle-icon-wrapper-sub\"><i class=\"fa-fusion-box active-icon fa-arrow-down fas\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon fa-arrow-right fas\" aria-hidden=\"true\"><\/i><\/div><\/div><\/div><div class=\"fusion-toggle-heading\">O\u00f9 d\u00e9poser puis payer mon imp\u00f4t ?<\/div><\/a><\/h4><\/div><div id=\"collapse-2-2714\" aria-labelledby=\"faq_2-2714\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><p class=\"text-align-justify\"><strong>Attention :<\/strong>\u00a0il convient ici de diff\u00e9rencier le d\u00e9p\u00f4t de la d\u00e9claration du paiement de l\u2019imp\u00f4t.<\/p>\n<p class=\"text-align-justify\"><em><strong>D\u00e9p\u00f4t de la d\u00e9claration :<\/strong><\/em><\/p>\n<p class=\"text-align-justify\">Votre d\u00e9claration fiscale d\u00fbment renseign\u00e9e doit \u00eatre d\u00e9pos\u00e9e aupr\u00e8s de la Direction des imp\u00f4ts et des contributions publiques.<\/p>\n<p class=\"text-align-justify\">La DICP est situ\u00e9e au 1er \u00e9tage de l\u2019immeuble administratif A1&amp;A2, 11 rue du commandant Destremau.<\/p>\n<p class=\"text-align-justify\">R\u00e9ception sans rendez-vous, \u00e0 nos guichets : du lundi au vendredi de 7h30 \u00e0 12h30. Sur rendez-vous avec un contr\u00f4leur des imp\u00f4ts : jusqu&rsquo;\u00e0 14h30 du lundi au jeudi et 13h30 le vendredi. Vous pouvez la joindre par t\u00e9l\u00e9phone au 40 46 13 13.<\/p>\n<p class=\"text-align-justify\"><em><strong>Paiement de l\u2019imp\u00f4t :<\/strong><\/em><\/p>\n<p class=\"text-align-justify\">L\u2019avis d\u2019imposition, que vous recevrez par courrier postal apr\u00e8s le d\u00e9p\u00f4t de votre d\u00e9claration, doit \u00eatre r\u00e9gl\u00e9 aupr\u00e8s de la Paierie de la Polyn\u00e9sie fran\u00e7aise.<\/p>\n<p class=\"text-align-justify\">La Paierie de la Polyn\u00e9sie fran\u00e7aise est situ\u00e9e dans l\u2019immeuble R\u00e9sidence Anne-Marie Javouhey (passage Cardella).<\/p>\n<p class=\"text-align-justify\">Elle est ouverte au public du lundi au vendredi de <span data-olk-copy-source=\"MessageBody\">7h \u00e0 12h.<\/span> Vous pouvez la joindre par t\u00e9l\u00e9phone au 40 46 70 00.<\/p>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default fusion-faq-post fusion-faq-post-2718 demarches-courantes impot-paierie \"><span class=\"entry-title rich-snippet-hidden\">Quels moyens de paiement utiliser \u00e0 la Paierie de la Polyn\u00e9sie fran\u00e7aise ?<\/span><span class=\"vcard rich-snippet-hidden\"><span class=\"fn\"><a href=\"https:\/\/www.service-public.pf\/dicp\/author\/tagency\/\" title=\"Articles par tagency\" rel=\"author\">tagency<\/a><\/span><\/span><span class=\"updated rich-snippet-hidden\">2025-09-10T06:09:52+02:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_2-2718\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-2\" data-target=\"#collapse-2-2718\" href=\"#collapse-2-2718\" aria-expanded=\"false\"><div class=\"fusion-toggle-icon-wrapper\"><div class=\"fusion-toggle-icon-wrapper-main\"><div class=\"fusion-toggle-icon-wrapper-sub\"><i class=\"fa-fusion-box active-icon fa-arrow-down fas\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon fa-arrow-right fas\" aria-hidden=\"true\"><\/i><\/div><\/div><\/div><div class=\"fusion-toggle-heading\">Quels moyens de paiement utiliser \u00e0 la Paierie de la Polyn\u00e9sie fran\u00e7aise ?<\/div><\/a><\/h4><\/div><div id=\"collapse-2-2718\" aria-labelledby=\"faq_2-2718\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><p>Le r\u00e8glement de cet imp\u00f4t doit se faire aupr\u00e8s de la Paierie de la Polyn\u00e9sie fran\u00e7aise qui en assure le recouvrement.<\/p>\n<p>Pour proc\u00e9der au paiement, plusieurs moyens vous sont propos\u00e9s :<\/p>\n<ul>\n<li>en esp\u00e8ces, pour les sommes inf\u00e9rieures \u00e0 119.000 francs CFP ;<\/li>\n<li>par ch\u00e8que bancaire \u00e0 l\u2019ordre de la Paierie de la Polyn\u00e9sie fran\u00e7aise joint au talon de l\u2019avis d\u2019imposition ;<\/li>\n<li>par virement sur le compte IEOM n\u00b0 45189\/00003\/6J010000000\/94 sans omettre de pr\u00e9ciser les r\u00e9f\u00e9rences \u00e0 rappeler telles qu\u2019elles figurent sur votre avis d\u2019imposition.<\/li>\n<li>par carte bancaire<\/li>\n<\/ul>\n<p>Le rappel des coordonn\u00e9es bancaires de la Paierie de la Polyn\u00e9sie figure au verso de l\u2019avis d\u2019imposition (avertissement ou r\u00f4le individuel).<\/p>\n<p>La Paierie de la Polyn\u00e9sie fran\u00e7aise est ouverte au public du lundi au vendredi de 7h \u00e0 12h.<\/p>\n<p>Vous pouvez la contacter via les coordonn\u00e9es ci-dessous :<\/p>\n<p>Immeuble\u00a0\u00ab\u00a0R\u00e9sidence\u00a0Anne-Marie\u00a0Javouhey\u00a0\u00bb (apr\u00e8s\u00a0la\u00a0Clinique\u00a0Cardella)<br \/>\nBP 4497 &#8211; 98713 Papeete<br \/>\nStandard\u00a0: (689) 40 46.70.00 (puis taper 4) &#8211; Fax\u00a0: (689) 40 46.70.71<br \/>\nService\u00a0contentieux\u00a0(pour les\u00a0demandes\u00a0de\u00a0d\u00e9lais\u00a0de\u00a0paiement)\u00a0: 40.46.71.38 ou\u00a040.46.71.40<br \/>\nService\u00a0comptabilit\u00e9\u00a0(pour les\u00a0encaissements\u00a0ou\u00a0l\u2019envoi\u00a0de RIB)\u00a0: 40.46.71.39<br \/>\nCourriel\u00a0:\u00a0t161006@dgfip.finances.gouv.fr<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-3 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1216.8px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-3 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-5\" style=\"--awb-margin-top:30px;\"><h2 style=\"display: flex; align-items: center; gap: 10px;\"><img class=\"lazyload\" decoding=\"async\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27100%27%20height%3D%27100%27%20viewBox%3D%270%200%20100%20100%27%3E%3Crect%20width%3D%27100%27%20height%3D%27100%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/DICP_Pictos_Reglementation-fiscale.jpg\" alt=\"Texte de r\u00e9f\u00e9rence\" width=\"100\" height=\"100\" \/><br \/>\nTexte de r\u00e9f\u00e9rence<\/h2>\n<\/div><div class=\"fusion-text fusion-text-6\"><p>01. Section I : Propri\u00e9t\u00e9s imposables<br \/>\n02. Section II : Exemptions permanentes<br \/>\n03. Section III : Exemptions et mesures temporaires<br \/>\n04. Section IV : D\u00e9clarations<br \/>\n05. Section V : Base de l&rsquo;imposition<br \/>\n06. Section VI : Mutations<br \/>\n07. Section VII : Exigibilit\u00e9 de l&rsquo;imp\u00f4t<br \/>\n08. Section VIII : P\u00e9nalit\u00e9s<\/p>\n<div class=\"fusion-button-wrapper\"><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-2 fusion-button-default-span fusion-button-default-type\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"https:\/\/lexpol.cloud.pf\/LexpolAfficheTexte.php?texte=581595\"><i class=\"fa-external-link-alt fas awb-button__icon awb-button__icon--default button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Consultez le Code des imp\u00f4ts<\/span><\/a><\/div>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-4 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-stretch fusion-flex-content-wrap\" style=\"max-width:1216.8px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-4 fusion_builder_column_1_1 1_1 fusion-flex-column fusion-flex-align-self-stretch\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-between fusion-content-layout-column\"><div class=\"fusion-text fusion-text-7\" style=\"--awb-margin-top:30px;\"><h2 style=\"display: flex; align-items: center; gap: 10px;\"><img class=\"lazyload\" decoding=\"async\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27100%27%20height%3D%27100%27%20viewBox%3D%270%200%20100%20100%27%3E%3Crect%20width%3D%27100%27%20height%3D%27100%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/DICP_Pictos_Depliants.png\" alt=\"D\u00e9pliants et Notices\" width=\"100\" height=\"100\" \/><br \/>\nD\u00e9pliants et Notices<\/h2>\n<\/div><div class=\"fusion-post-cards fusion-post-cards-1 fusion-grid-archive fusion-grid-columns-4\" style=\"--awb-dots-align:center;--awb-active-filter-border-size:3px;--awb-filters-height:36px;\"><ul class=\"fusion-grid fusion-grid-4 fusion-flex-align-items-stretch fusion-grid-posts-cards\"><li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-5 fusion-flex-column post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-padding-top:10px;--awb-padding-right:15px;--awb-padding-bottom:10px;--awb-padding-left:15px;--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-border-color:#999999;--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-flex-grow:0;--awb-flex-shrink:0;--awb-flex-grow-medium:0;--awb-flex-shrink-medium:0;--awb-flex-grow-small:0;--awb-flex-shrink-small:0;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-between fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1\" data-layout=\"static\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.service-public.pf\/dicp\/document\/vous-etes-loueur-en-meuble-quels-sont-vos-droits-et-vos-obligations\/\" aria-label=\"Vous \u00eates loueur en meubl\u00e9 : quels sont vos droits et vos obligations ?\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"374\" height=\"792\" src=\"https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/10\/08_Je-suis-loueur-en-meuble_WEB.png\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27374%27%20height%3D%27792%27%20viewBox%3D%270%200%20374%20792%27%3E%3Crect%20width%3D%27374%27%20height%3D%27792%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/10\/08_Je-suis-loueur-en-meuble_WEB.png\" data-srcset=\"https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/10\/08_Je-suis-loueur-en-meuble_WEB-200x424.png 200w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/10\/08_Je-suis-loueur-en-meuble_WEB.png 374w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><div class=\"fusion-title title fusion-title-1 fusion-title-text fusion-title-size-three\"><div class=\"title-sep-container title-sep-container-left fusion-no-large-visibility fusion-no-medium-visibility fusion-no-small-visibility\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:var(--awb-color3);\"><\/div><\/div><span class=\"awb-title-spacer fusion-no-large-visibility fusion-no-medium-visibility fusion-no-small-visibility\"><\/span><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;text-transform:uppercase;\"><a href=\"https:\/\/www.service-public.pf\/dicp\/document\/vous-etes-loueur-en-meuble-quels-sont-vos-droits-et-vos-obligations\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_blank\">Vous \u00eates loueur en meubl\u00e9 : quels sont vos droits et vos obligations ?<\/a><\/h3><span class=\"awb-title-spacer\"><\/span><div class=\"title-sep-container title-sep-container-right\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:var(--awb-color3);\"><\/div><\/div><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-6 fusion-flex-column post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-padding-top:10px;--awb-padding-right:15px;--awb-padding-bottom:10px;--awb-padding-left:15px;--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-border-color:#999999;--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-flex-grow:0;--awb-flex-shrink:0;--awb-flex-grow-medium:0;--awb-flex-shrink-medium:0;--awb-flex-grow-small:0;--awb-flex-shrink-small:0;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-between fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1\" data-layout=\"static\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.service-public.pf\/dicp\/document\/proprietaire-dun-immeuble-vous-etes-redevable-de-limpot-foncier\/\" aria-label=\"Propri\u00e9taire d&rsquo;un immeuble : vous \u00eates redevable de l&rsquo;imp\u00f4t foncier.\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"314\" height=\"674\" src=\"https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/CE-immeuble.jpg\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27314%27%20height%3D%27674%27%20viewBox%3D%270%200%20314%20674%27%3E%3Crect%20width%3D%27314%27%20height%3D%27674%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/CE-immeuble.jpg\" data-srcset=\"https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/CE-immeuble-200x429.jpg 200w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/CE-immeuble.jpg 314w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><div class=\"fusion-title title fusion-title-2 fusion-title-text fusion-title-size-three\"><div class=\"title-sep-container title-sep-container-left fusion-no-large-visibility fusion-no-medium-visibility fusion-no-small-visibility\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:var(--awb-color3);\"><\/div><\/div><span class=\"awb-title-spacer fusion-no-large-visibility fusion-no-medium-visibility fusion-no-small-visibility\"><\/span><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;text-transform:uppercase;\"><a href=\"https:\/\/www.service-public.pf\/dicp\/document\/proprietaire-dun-immeuble-vous-etes-redevable-de-limpot-foncier\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_blank\">Propri\u00e9taire d&rsquo;un immeuble : vous \u00eates redevable de l&rsquo;imp\u00f4t foncier.<\/a><\/h3><span class=\"awb-title-spacer\"><\/span><div class=\"title-sep-container title-sep-container-right\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:var(--awb-color3);\"><\/div><\/div><\/div><\/div><\/li>\n<\/ul><\/div><\/div><\/div><\/div><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":98,"featured_media":0,"parent":1609,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","footnotes":""},"class_list":["post-1766","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/1766","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/types\/page"}],"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=1766"}],"version-history":[{"count":16,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/1766\/revisions"}],"predecessor-version":[{"id":4414,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/1766\/revisions\/4414"}],"up":[{"embeddable":true,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/1609"}],"wp:attachment":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/media?parent=1766"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}