{"id":2766,"date":"2025-02-10T14:24:08","date_gmt":"2025-02-10T13:24:08","guid":{"rendered":"https:\/\/www.service-public.pf\/dicp\/?page_id=2766"},"modified":"2025-02-10T14:32:53","modified_gmt":"2025-02-10T13:32:53","slug":"le-regime-des-revenus-locatifs-immobiliers","status":"publish","type":"page","link":"https:\/\/www.service-public.pf\/dicp\/particuliers\/vos-impots\/le-regime-des-revenus-locatifs-immobiliers\/","title":{"rendered":"Le r\u00e9gime des revenus locatifs immobiliers"},"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\">Les personnes ayant des revenus issus de locations en meubl\u00e9 ou en non meubl\u00e9 sont soumises \u00e0 la contribution des patentes, \u00e0 l\u2019imp\u00f4t sur les transactions, \u00e0 la contribution de solidarit\u00e9 territoriale sur les professions et activit\u00e9s non salari\u00e9es et \u00e0 l\u2019imp\u00f4t foncier sur les propri\u00e9t\u00e9s b\u00e2ties le cas \u00e9ch\u00e9ant. Vous devez, en tant que loueur, effectuer une d\u00e9claration d\u2019existence (inscription sur le registre des patentes) et d\u00e9clarer votre chiffre d\u2019affaires. Pour vous aider dans vos d\u00e9marches nous avons regroup\u00e9 pour vous les notions essentielles \u00e0 conna\u00eetre sur ces diff\u00e9rents imp\u00f4ts.<\/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-2778 revenus-locatifs \"><span class=\"entry-title rich-snippet-hidden\">Les exon\u00e9rations au r\u00e9gime des revenus locatifs immobiliers<\/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\">2025-02-10T14:31:22+01:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_1-2778\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-1\" data-target=\"#collapse-1-2778\" href=\"#collapse-1-2778\" 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\">Les exon\u00e9rations au r\u00e9gime des revenus locatifs immobiliers<\/div><\/a><\/h4><\/div><div id=\"collapse-1-2778\" aria-labelledby=\"faq_1-2778\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><ul>\n<li>\n<p class=\"text-align-justify\">Les propri\u00e9taires qui louent en meubl\u00e9 une ou plusieurs habitations sont exon\u00e9r\u00e9s de patente s\u2019ils en tirent des revenus bruts annuels inf\u00e9rieurs \u00e0 2.000.000F CFP.<\/p>\n<\/li>\n<li>\n<p class=\"text-align-justify\">Sont exon\u00e9r\u00e9es de TVA toute les locations immobili\u00e8res, sauf lorsqu\u2019elles constituent des prestations h\u00f4teli\u00e8res ou d\u2019h\u00e9bergement touristique.<\/p>\n<\/li>\n<\/ul>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default fusion-faq-post fusion-faq-post-2782 revenus-locatifs \"><span class=\"entry-title rich-snippet-hidden\">Les obligations d\u00e9claratives en mati\u00e8re de r\u00e9gime des revenus locatifs immobiliers<\/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\">2025-10-14T21:50:53+02:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_1-2782\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-1\" data-target=\"#collapse-1-2782\" href=\"#collapse-1-2782\" 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\">Les obligations d\u00e9claratives en mati\u00e8re de r\u00e9gime des revenus locatifs immobiliers<\/div><\/a><\/h4><\/div><div id=\"collapse-1-2782\" aria-labelledby=\"faq_1-2782\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><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<\/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 \/>\nFormulaire 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\/wp-content\/uploads\/sites\/59\/2025\/02\/10-DICP-CP-SN-N010-V1-19_0.pdf\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">t\u00e9l\u00e9chargez le formulaire<\/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 tpe \"><span class=\"entry-title rich-snippet-hidden\">Quels sont les imp\u00f4ts \u00e0 payer \u00e0 la Paierie (ex : Patente, Foncier, IT, IS\u2026) et comment les payer ?<\/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\">2025-11-25T02:37:02+01:00<\/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 sont les imp\u00f4ts \u00e0 payer \u00e0 la Paierie (ex : Patente, Foncier, IT, IS\u2026) et comment les payer ?<\/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>Veuillez cliquer sur le lien suivant : https:\/\/mesimpots.gov.pf\/demandes\/?sujet=paiement&amp;demande=paierie<\/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>1. Chap Ier &#8211; Contribution des patentes<br \/>30. Chap III &#8211; Imp\u00f4t sur les transactions<br \/>41. Chap IV bis &#8211; Contribution de solidarit\u00e9 territoriale sur les professions et activit\u00e9s non salari\u00e9es<br \/>2. Chap II &#8211; Imp\u00f4t foncier sur les propri\u00e9t\u00e9s b\u00e2ties<\/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-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-4 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-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;\" data-post-type-label=\"documents\"><ul class=\"fusion-grid fusion-grid-4 fusion-flex-align-items-center 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-prenez-une-patente-quels-sont-vos-droits-et-vos-obligations\/\" aria-label=\"Vous prenez une patente : quels sont vos droits et vos obligations ?\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"310\" height=\"676\" src=\"https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2025\/02\/CE-patente.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%27310%27%20height%3D%27676%27%20viewBox%3D%270%200%20310%20676%27%3E%3Crect%20width%3D%27310%27%20height%3D%27676%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\/2025\/02\/CE-patente.jpg\" data-srcset=\"https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2025\/02\/CE-patente-200x436.jpg 200w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2025\/02\/CE-patente.jpg 310w\" 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\" style=\"--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><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-prenez-une-patente-quels-sont-vos-droits-et-vos-obligations\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_blank\">Vous prenez une patente : 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\/redevable-de-limpot-sur-les-transactions-quels-sont-vos-droits-et-obligations\/\" aria-label=\"Redevable de l&rsquo;imp\u00f4t sur les transactions : quels sont vos droits et obligations ?\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"300\" height=\"600\" src=\"https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2025\/02\/CE-IT.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%27300%27%20height%3D%27600%27%20viewBox%3D%270%200%20300%20600%27%3E%3Crect%20width%3D%27300%27%20height%3D%27600%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\/2025\/02\/CE-IT.jpg\" data-srcset=\"https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2025\/02\/CE-IT-200x400.jpg 200w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2025\/02\/CE-IT.jpg 300w\" 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\" style=\"--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><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\/redevable-de-limpot-sur-les-transactions-quels-sont-vos-droits-et-obligations\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_blank\">Redevable de l&rsquo;imp\u00f4t sur les transactions : quels sont vos droits et 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-7 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-3 fusion-title-text fusion-title-size-three\" style=\"--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><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-8 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-4 fusion-title-text fusion-title-size-three\" style=\"--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><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-2766","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/2766","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=2766"}],"version-history":[{"count":4,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/2766\/revisions"}],"predecessor-version":[{"id":2787,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/2766\/revisions\/2787"}],"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=2766"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}