{"id":3292,"date":"2025-02-28T21:29:17","date_gmt":"2025-02-28T20:29:17","guid":{"rendered":"https:\/\/www.service-public.pf\/dicp\/?page_id=3292"},"modified":"2025-04-22T22:22:09","modified_gmt":"2025-04-22T20:22:09","slug":"la-fiscalite-applicable-aux-communes","status":"publish","type":"page","link":"https:\/\/www.service-public.pf\/dicp\/autres-situations\/communes\/la-fiscalite-applicable-aux-communes\/","title":{"rendered":"La fiscalit\u00e9 applicable aux communes"},"content":{"rendered":"<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>Les communes, comme tout autre contribuable, sont assujetties \u00e0 l\u2019imp\u00f4t, et ce conform\u00e9ment \u00e0 leurs activit\u00e9s.<\/p>\n<p>Elles sont <u>notamment<\/u> assujetties :<\/p>\n<ul>\n<li>En mati\u00e8re sociale : \u00e0 la d\u00e9claration mensuelle relative \u00e0 la contribution de solidarit\u00e9 territoriale (CST) ;<\/li>\n<li>En mati\u00e8re d\u2019activit\u00e9 commerciale : la commune peut \u00eatre redevable de la contribution des patentes, de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s (IS), le l\u2019imp\u00f4t sur le revenu des capitaux mobiliers (IRCM) et de la taxe sur la valeur ajout\u00e9e (TVA).<\/li>\n<\/ul>\n<p>Les services de la DICP restent \u00e0 votre disposition pour vos accompagner dans vos d\u00e9marches.<\/p>\n<p><strong><span style=\"font-size: 14pt\">\u2192 <\/span><\/strong><strong><em>En tant que collectivit\u00e9 publique, ma commune doit \u00eatre exemplaire face \u00e0 l\u2019imp\u00f4t.<\/em><\/strong><\/p>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":159,"featured_media":0,"parent":3234,"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-3292","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/3292","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\/159"}],"replies":[{"embeddable":true,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/comments?post=3292"}],"version-history":[{"count":2,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/3292\/revisions"}],"predecessor-version":[{"id":4350,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/3292\/revisions\/4350"}],"up":[{"embeddable":true,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/3234"}],"wp:attachment":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/media?parent=3292"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}