{"id":4423,"date":"2025-06-11T00:09:50","date_gmt":"2025-06-10T22:09:50","guid":{"rendered":"https:\/\/www.service-public.pf\/dicp\/?page_id=4423"},"modified":"2025-06-11T02:40:46","modified_gmt":"2025-06-11T00:40:46","slug":"depliants","status":"publish","type":"page","link":"https:\/\/www.service-public.pf\/dicp\/depliants\/","title":{"rendered":"D\u00e9pliants"},"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\"><article class=\"text-token-text-primary w-full\" dir=\"auto\" data-testid=\"conversation-turn-2\" data-scroll-anchor=\"true\">\n<div class=\"text-base my-auto mx-auto py-5 &#091;--thread-content-margin:--spacing(4)&#093; @&#091;37rem&#093;:&#091;--thread-content-margin:--spacing(6)&#093; @&#091;72rem&#093;:&#091;--thread-content-margin:--spacing(16)&#093; px-(--thread-content-margin)\">\n<div class=\"&#091;--thread-content-max-width:32rem&#093; @&#091;34rem&#093;:&#091;--thread-content-max-width:40rem&#093; @&#091;64rem&#093;:&#091;--thread-content-max-width:48rem&#093; mx-auto flex max-w-(--thread-content-max-width) flex-1 text-base gap-4 md:gap-5 lg:gap-6 group\/turn-messages focus-visible:outline-hidden\" tabindex=\"-1\">\n<div class=\"group\/conversation-turn relative flex w-full min-w-0 flex-col agent-turn\">\n<div class=\"relative flex-col gap-1 md:gap-3\">\n<div class=\"flex max-w-full flex-col grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal &#091;.text-message+&amp;&#093;:mt-5\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"d94a1bfc-4e9d-4db1-b365-1b25fd841ae1\" data-message-model-slug=\"gpt-4-5\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-&#091;3px&#093;\">\n<div class=\"markdown prose dark:prose-invert w-full break-words light\">\n<p data-start=\"69\" data-end=\"530\" data-is-last-node=\"\" data-is-only-node=\"\">Bienvenue sur la page d\u00e9di\u00e9e aux d\u00e9pliants d&rsquo;information de la Direction des imp\u00f4ts et des contributions publiques. Afin de vous accompagner au mieux dans vos d\u00e9marches fiscales et administratives, vous trouverez ici une s\u00e9lection de ressources pratiques \u00e0 t\u00e9l\u00e9charger.<\/p>\n<p data-start=\"69\" data-end=\"530\" data-is-last-node=\"\" data-is-only-node=\"\">Que vous soyez particulier ou professionnel, ces documents r\u00e9pondent clairement et simplement \u00e0 vos questions sur vos droits, vos obligations et les proc\u00e9dures \u00e0 suivre en cas de difficult\u00e9s.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/article>\n<\/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-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-1 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-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_Depliants.png\" alt=\"D\u00e9pliants et Notices\" width=\"100\" height=\"100\"><br \/>Droits et Obligations<\/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-stretch fusion-grid-posts-cards\"><li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 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:;--awb-flex-shrink-medium:;--awb-flex-grow-small:;--awb-flex-shrink-small:;\" 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-3 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:;--awb-flex-shrink-medium:;--awb-flex-grow-small:;--awb-flex-shrink-small:;\" 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\/le-regime-fiscal-simplifie-des-tres-petites-entreprises\/\" aria-label=\"Le r\u00e9gime fiscal simplifi\u00e9 des tr\u00e8s petites entreprises\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"374\" height=\"794\" src=\"https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2025\/06\/03_TPE_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%27794%27%20viewBox%3D%270%200%20374%20794%27%3E%3Crect%20width%3D%27374%27%20height%3D%27794%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\/06\/03_TPE_WEB.png\" data-srcset=\"https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2025\/06\/03_TPE_WEB-200x425.png 200w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2025\/06\/03_TPE_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-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\/le-regime-fiscal-simplifie-des-tres-petites-entreprises\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_blank\">Le r\u00e9gime fiscal simplifi\u00e9 des tr\u00e8s petites entreprises<\/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-4 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:;--awb-flex-shrink-medium:;--awb-flex-grow-small:;--awb-flex-shrink-small:;\" 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-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\/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-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:;--awb-flex-shrink-medium:;--awb-flex-grow-small:;--awb-flex-shrink-small:;\" 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-devez-opter-pour-un-regime-dimposition-a-la-tva-lequel-correspond-a-votre-situation\/\" aria-label=\"Vous devez opter pour un r\u00e9gime d&rsquo;imposition \u00e0 la TVA : lequel correspond \u00e0 votre situation ?\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"372\" height=\"793\" src=\"https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2025\/06\/05_Vous-devez-choisir-un-regime-TVA_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%27372%27%20height%3D%27793%27%20viewBox%3D%270%200%20372%20793%27%3E%3Crect%20width%3D%27372%27%20height%3D%27793%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\/06\/05_Vous-devez-choisir-un-regime-TVA_WEB.png\" data-srcset=\"https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2025\/06\/05_Vous-devez-choisir-un-regime-TVA_WEB-200x426.png 200w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2025\/06\/05_Vous-devez-choisir-un-regime-TVA_WEB.png 372w\" 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\/vous-devez-opter-pour-un-regime-dimposition-a-la-tva-lequel-correspond-a-votre-situation\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_blank\">Vous devez opter pour un r\u00e9gime d&rsquo;imposition \u00e0 la TVA : lequel correspond \u00e0 votre situation ?<\/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:;--awb-flex-shrink-medium:;--awb-flex-grow-small:;--awb-flex-shrink-small:;\" 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-assujetti-a-la-tva-quels-sont-vos-droits-et-obligations\/\" aria-label=\"Vous \u00eates assujetti \u00e0 la TVA : quels sont vos droits et obligations ?\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"372\" height=\"791\" src=\"https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2025\/06\/04_ASSUJETI_TVA.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%27372%27%20height%3D%27791%27%20viewBox%3D%270%200%20372%20791%27%3E%3Crect%20width%3D%27372%27%20height%3D%27791%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\/06\/04_ASSUJETI_TVA.png\" data-srcset=\"https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2025\/06\/04_ASSUJETI_TVA-200x425.png 200w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2025\/06\/04_ASSUJETI_TVA.png 372w\" 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-5 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-assujetti-a-la-tva-quels-sont-vos-droits-et-obligations\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_blank\">Vous \u00eates assujetti \u00e0 la TVA : 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:;--awb-flex-shrink-medium:;--awb-flex-grow-small:;--awb-flex-shrink-small:;\" 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-6 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<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:;--awb-flex-shrink-medium:;--awb-flex-grow-small:;--awb-flex-shrink-small:;\" 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-7 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-9 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:;--awb-flex-shrink-medium:;--awb-flex-grow-small:;--awb-flex-shrink-small:;\" 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\/la-cst-sur-les-salaires\/\" aria-label=\"La CST sur les salaires\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"374\" height=\"793\" src=\"https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2025\/06\/06_CST-SALARIES_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%27793%27%20viewBox%3D%270%200%20374%20793%27%3E%3Crect%20width%3D%27374%27%20height%3D%27793%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\/06\/06_CST-SALARIES_WEB.png\" data-srcset=\"https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2025\/06\/06_CST-SALARIES_WEB-200x424.png 200w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2025\/06\/06_CST-SALARIES_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-8 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\/la-cst-sur-les-salaires\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_blank\">La CST sur les salaires<\/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-10 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:;--awb-flex-shrink-medium:;--awb-flex-grow-small:;--awb-flex-shrink-small:;\" 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\/cst-multirevenus\/\" aria-label=\"CST Multirevenus\">\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-CSTM.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-CSTM.jpg\" data-srcset=\"https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2025\/02\/CE-CSTM-200x400.jpg 200w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2025\/02\/CE-CSTM.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-9 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\/cst-multirevenus\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_blank\">CST Multirevenus<\/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-11 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:;--awb-flex-shrink-medium:;--awb-flex-grow-small:;--awb-flex-shrink-small:;\" 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\/regime-fiscal-des-associations\/\" aria-label=\"R\u00e9gime fiscal des associations\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"373\" height=\"792\" src=\"https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2025\/06\/10_vous-etes-une-association.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%27373%27%20height%3D%27792%27%20viewBox%3D%270%200%20373%20792%27%3E%3Crect%20width%3D%27373%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\/2025\/06\/10_vous-etes-une-association.png\" data-srcset=\"https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2025\/06\/10_vous-etes-une-association-200x425.png 200w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2025\/06\/10_vous-etes-une-association.png 373w\" 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-10 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\/regime-fiscal-des-associations\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_blank\">R\u00e9gime fiscal des associations<\/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 class=\"pagination clearfix\"><span class=\"current\">1<\/span><a href=\"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/4423\/page\/2\/\" class=\"inactive\">2<\/a><a class=\"pagination-next\" rel=\"next\" href=\"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/4423\/page\/2\/\"><span class=\"page-text\">Suivant<\/span><span class=\"page-next\"><\/span><\/a><\/div><div class=\"fusion-clearfix\"><\/div><\/div><div class=\"fusion-text fusion-text-3\" 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 \/>\nEn cas de difficult\u00e9s<\/h2>\n<\/div><div class=\"fusion-post-cards fusion-post-cards-2 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-stretch fusion-grid-posts-cards\"><li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-12 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:;--awb-flex-shrink-medium:;--awb-flex-grow-small:;--awb-flex-shrink-small:;\" 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\/en-cas-de-taxation-doffice-quelles-sont-les-voies-de-recours\/\" aria-label=\"En cas de taxation d&rsquo;office : quelles sont les voies de recours ?\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"373\" height=\"791\" src=\"https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2025\/06\/13_en-cas-de-taxation-d-office.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%27373%27%20height%3D%27791%27%20viewBox%3D%270%200%20373%20791%27%3E%3Crect%20width%3D%27373%27%20height%3D%27791%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\/06\/13_en-cas-de-taxation-d-office.png\" data-srcset=\"https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2025\/06\/13_en-cas-de-taxation-d-office-200x424.png 200w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2025\/06\/13_en-cas-de-taxation-d-office.png 373w\" 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-11 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\/en-cas-de-taxation-doffice-quelles-sont-les-voies-de-recours\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_blank\">En cas de taxation d&rsquo;office : quelles sont les voies de recours ?<\/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-13 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:;--awb-flex-shrink-medium:;--awb-flex-grow-small:;--awb-flex-shrink-small:;\" 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-avez-des-difficultes-pour-payer-votre-impot-comment-demander-une-remise-gracieuse\/\" aria-label=\"Vous avez des difficult\u00e9s pour payer votre imp\u00f4t : comment demander une remise gracieuse ?\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"372\" height=\"791\" src=\"https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2025\/06\/12_difficultes-pour-payer.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%27372%27%20height%3D%27791%27%20viewBox%3D%270%200%20372%20791%27%3E%3Crect%20width%3D%27372%27%20height%3D%27791%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\/06\/12_difficultes-pour-payer.png\" data-srcset=\"https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2025\/06\/12_difficultes-pour-payer-200x425.png 200w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2025\/06\/12_difficultes-pour-payer.png 372w\" 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-12 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-avez-des-difficultes-pour-payer-votre-impot-comment-demander-une-remise-gracieuse\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_blank\">Vous avez des difficult\u00e9s pour payer votre imp\u00f4t : comment demander une remise gracieuse ?<\/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-14 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:;--awb-flex-shrink-medium:;--awb-flex-grow-small:;--awb-flex-shrink-small:;\" 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-contestez-le-calcul-de-votre-impot-comment-formuler-une-reclamation\/\" aria-label=\"Vous contestez le calcul de votre imp\u00f4t : comment formuler une r\u00e9clamation ?\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"372\" height=\"792\" src=\"https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2025\/06\/11_je-conteste-mon-imposition_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%27372%27%20height%3D%27792%27%20viewBox%3D%270%200%20372%20792%27%3E%3Crect%20width%3D%27372%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\/2025\/06\/11_je-conteste-mon-imposition_WEB.png\" data-srcset=\"https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2025\/06\/11_je-conteste-mon-imposition_WEB-200x426.png 200w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2025\/06\/11_je-conteste-mon-imposition_WEB.png 372w\" 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-13 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-contestez-le-calcul-de-votre-impot-comment-formuler-une-reclamation\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_blank\">Vous contestez le calcul de votre imp\u00f4t : comment formuler une r\u00e9clamation ?<\/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":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_seopress_robots_follow":"","_seopress_robots_imageindex":"","_seopress_robots_snippet":"","_seopress_robots_primary_cat":"","_seopress_robots_breadcrumbs":"","_seopress_robots_freeze_modified_date":"","_seopress_robots_custom_modified_date":"","_seopress_robots_canonical":"","_seopress_social_fb_title":"","_seopress_social_fb_desc":"","_seopress_social_fb_img":"","_seopress_social_fb_img_attachment_id":0,"_seopress_social_fb_img_width":0,"_seopress_social_fb_img_height":0,"_seopress_social_twitter_title":"","_seopress_social_twitter_desc":"","_seopress_social_twitter_img":"","_seopress_social_twitter_img_attachment_id":0,"_seopress_social_twitter_img_width":0,"_seopress_social_twitter_img_height":0,"_seopress_redirections_value":"","_seopress_redirections_enabled":"","_seopress_redirections_enabled_regex":"","_seopress_redirections_logged_status":"both","_seopress_redirections_param":"","_seopress_redirections_type":301,"_seopress_analysis_target_kw":"","_seopress_news_disabled":"","_seopress_video_disabled":"","_seopress_video":[],"_seopress_pro_schemas_manual":[],"_seopress_pro_rich_snippets_disable_all":"","_seopress_pro_rich_snippets_disable":[],"_seopress_pro_schemas":[],"footnotes":""},"class_list":["post-4423","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/4423","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=4423"}],"version-history":[{"count":5,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/4423\/revisions"}],"predecessor-version":[{"id":4492,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/4423\/revisions\/4492"}],"wp:attachment":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/media?parent=4423"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}