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<title>Bénéfices agricoles – Trufficulture &amp; fiscalité | FFT</title>
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				<div class="elementor-element elementor-element-e35541a elementor-widget elementor-widget-heading" data-id="e35541a" data-element_type="widget" data-e-type="widget" data-widget_type="heading.default">
					<h2 class="elementor-heading-title elementor-size-default">LA </BR>
TRUFFE</h2>				</div>
				</div>
		<div class="elementor-element elementor-element-cf1764f e-con-full e-flex e-con e-child" data-id="cf1764f" data-element_type="container" data-e-type="container" data-settings="{&quot;background_background&quot;:&quot;classic&quot;}">
				<div class="elementor-element elementor-element-fe70ada elementor-widget__width-auto elementor-view-default elementor-position-block-start elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box" data-id="fe70ada" data-element_type="widget" data-e-type="widget" data-widget_type="icon-box.default">
							<div class="elementor-icon-box-wrapper">

<h3 class="elementor-icon-box-title">
						<a href="/la-trufficulture/" >
							La trufficulture						</a>
					</h3>
				
				
			</div>
			
		</div>
						</div>
				</div>
		<div class="elementor-element elementor-element-632422a e-con-full e-flex e-con e-child" data-id="632422a" data-element_type="container" data-e-type="container" data-settings="{&quot;background_background&quot;:&quot;classic&quot;}">
				<div class="elementor-element elementor-element-81cfc84 elementor-widget__width-auto elementor-view-default elementor-position-block-start elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box" data-id="81cfc84" data-element_type="widget" data-e-type="widget" data-widget_type="icon-box.default">
							<div class="elementor-icon-box-wrapper">

<h3 class="elementor-icon-box-title">
						<a href="/la-truffe-en-france/" >
							La truffe en france						</a>
					</h3>
				
				
			</div>
			
		</div>
						</div>
				</div>
		<div class="elementor-element elementor-element-42bb1eb e-con-full e-flex e-con e-child" data-id="42bb1eb" data-element_type="container" data-e-type="container" data-settings="{&quot;background_background&quot;:&quot;classic&quot;}">
				<div class="elementor-element elementor-element-d5b48b9 elementor-widget__width-auto elementor-view-default elementor-position-block-start elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box" data-id="d5b48b9" data-element_type="widget" data-e-type="widget" data-widget_type="icon-box.default">
							<div class="elementor-icon-box-wrapper">

<h3 class="elementor-icon-box-title">
						<a href="/histoire-de-la-truffe/" >
							Histoire de la truffe						</a>
					</h3>
				
				
			</div>
			
		</div>
						</div>
				</div>
		<div class="elementor-element elementor-element-f0256c6 e-con-full e-flex e-con e-child" data-id="f0256c6" data-element_type="container" data-e-type="container" data-settings="{&quot;background_background&quot;:&quot;classic&quot;}">
				<div class="elementor-element elementor-element-dab5337 elementor-view-default elementor-position-block-start elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box" data-id="dab5337" data-element_type="widget" data-e-type="widget" data-widget_type="icon-box.default">
							<div class="elementor-icon-box-wrapper">

<h3 class="elementor-icon-box-title">
						<a href="/recettes/" >
							Dans vos assiettes						</a>
					</h3>
				
				
			</div>
			
		</div>
						</div>
				</div>
				</div>
				</div>
		</div></li>
<li id="premium-nav-menu-item-28" class="menu-item menu-item-type-custom menu-item-object-custom premium-nav-menu-item premium-mega-nav-item menu-item-has-children premium-mega-item-static premium-item-anchor" data-full-width="true"><a href="#" data-e-disable-page-transition="true" class="premium-menu-link premium-menu-link-parent premium-lq__none">LA TRUFFE </br> en région<i class="fas fa-angle-down premium-dropdown-icon"></i></a><div id="premium-mega-content-28" class="premium-mega-content-container" style="width:1170px"><style></style>		<div data-elementor-type="page" data-elementor-id="802" class="elementor elementor-802" data-elementor-post-type="elementor_library">
				<div class="elementor-element elementor-element-63c011e e-con-full e-flex e-con e-parent" data-id="63c011e" data-element_type="container" data-e-type="container">
		<div class="elementor-element elementor-element-57f29c3 e-con-full e-flex e-con e-child" data-id="57f29c3" data-element_type="container" data-e-type="container" data-settings="{&quot;background_background&quot;:&quot;classic&quot;}">
				<div class="elementor-element elementor-element-aa4d753 elementor-widget elementor-widget-heading" data-id="aa4d753" data-element_type="widget" data-e-type="widget" data-widget_type="heading.default">
					<h2 class="elementor-heading-title elementor-size-default">LES </BR>
RÉGIONS</h2>				</div>
				</div>
		<div class="elementor-element elementor-element-4340377 e-con-full e-flex e-con e-child" data-id="4340377" data-element_type="container" data-e-type="container" data-settings="{&quot;background_background&quot;:&quot;classic&quot;}">
				<div class="elementor-element elementor-element-2dca478 elementor-widget__width-auto elementor-view-default elementor-position-block-start elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box" data-id="2dca478" data-element_type="widget" data-e-type="widget" data-widget_type="icon-box.default">
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<h3 class="elementor-icon-box-title">
						<a href="/occitanie/" >
							Occitanie						</a>
					</h3>
				
				
			</div>
			
		</div>
						</div>
				</div>
		<div class="elementor-element elementor-element-4120c73 e-con-full e-flex e-con e-child" data-id="4120c73" data-element_type="container" data-e-type="container" data-settings="{&quot;background_background&quot;:&quot;classic&quot;}">
				<div class="elementor-element elementor-element-ec613d8 elementor-widget__width-auto elementor-view-default elementor-position-block-start elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box" data-id="ec613d8" data-element_type="widget" data-e-type="widget" data-widget_type="icon-box.default">
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<h3 class="elementor-icon-box-title">
						<a href="/centre-val-de-loire/" >
							Centre </br> Val de Loire						</a>
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			</div>
			
		</div>
						</div>
				</div>
		<div class="elementor-element elementor-element-d5ddcf7 e-con-full e-flex e-con e-child" data-id="d5ddcf7" data-element_type="container" data-e-type="container" data-settings="{&quot;background_background&quot;:&quot;classic&quot;}">
				<div class="elementor-element elementor-element-dd940a1 elementor-widget__width-auto elementor-view-default elementor-position-block-start elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box" data-id="dd940a1" data-element_type="widget" data-e-type="widget" data-widget_type="icon-box.default">
							<div class="elementor-icon-box-wrapper">

<h3 class="elementor-icon-box-title">
						<a href="/pays-de-la-loire/" >
							Pays </br>de la Loire						</a>
					</h3>
				
				
			</div>
			
		</div>
						</div>
				</div>
		<div class="elementor-element elementor-element-dd47e68 e-con-full e-flex e-con e-child" data-id="dd47e68" data-element_type="container" data-e-type="container" data-settings="{&quot;background_background&quot;:&quot;classic&quot;}">
				<div class="elementor-element elementor-element-d25a509 elementor-widget__width-auto elementor-view-default elementor-position-block-start elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box" data-id="d25a509" data-element_type="widget" data-e-type="widget" data-widget_type="icon-box.default">
							<div class="elementor-icon-box-wrapper">

<h3 class="elementor-icon-box-title">
						<a href="/nouvelle-aquitaine/" >
							Nouvelle</br> Aquitaine						</a>
					</h3>
				
				
			</div>
			
		</div>
						</div>
				</div>
		<div class="elementor-element elementor-element-166b2d1 e-con-full e-flex e-con e-child" data-id="166b2d1" data-element_type="container" data-e-type="container" data-settings="{&quot;background_background&quot;:&quot;classic&quot;}">
				<div class="elementor-element elementor-element-0e9f03f elementor-widget__width-auto elementor-view-default elementor-position-block-start elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box" data-id="0e9f03f" data-element_type="widget" data-e-type="widget" data-widget_type="icon-box.default">
							<div class="elementor-icon-box-wrapper">

<h3 class="elementor-icon-box-title">
						<a href="/auvergne-rhone-alpes/" >
							Auvergne</br> Rhône Alpes						</a>
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			</div>
			
		</div>
						</div>
				</div>
		<div class="elementor-element elementor-element-f110fe6 e-con-full e-flex e-con e-child" data-id="f110fe6" data-element_type="container" data-e-type="container" data-settings="{&quot;background_background&quot;:&quot;classic&quot;}">
				<div class="elementor-element elementor-element-07517c6 elementor-widget__width-auto elementor-view-default elementor-position-block-start elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box" data-id="07517c6" data-element_type="widget" data-e-type="widget" data-widget_type="icon-box.default">
							<div class="elementor-icon-box-wrapper">

<h3 class="elementor-icon-box-title">
						<a href="/provence-alpes-cote-dazur/" >
							Provence </br> Alpes Côte d'Azur						</a>
					</h3>
				
				
			</div>
			
		</div>
						</div>
				</div>
		<div class="elementor-element elementor-element-0e533ec e-con-full e-flex e-con e-child" data-id="0e533ec" data-element_type="container" data-e-type="container" data-settings="{&quot;background_background&quot;:&quot;classic&quot;}">
				<div class="elementor-element elementor-element-8ffa10f elementor-widget__width-auto elementor-view-default elementor-position-block-start elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box" data-id="8ffa10f" data-element_type="widget" data-e-type="widget" data-widget_type="icon-box.default">
							<div class="elementor-icon-box-wrapper">

<h3 class="elementor-icon-box-title">
						<a href="/bourgogne-franche-comte/" >
							Bourgogne </br>Franche Comté 						</a>
					</h3>
				
				
			</div>
			
		</div>
						</div>
				</div>
		<div class="elementor-element elementor-element-64ba701 e-con-full e-flex e-con e-child" data-id="64ba701" data-element_type="container" data-e-type="container" data-settings="{&quot;background_background&quot;:&quot;classic&quot;}">
				<div class="elementor-element elementor-element-3721d4f elementor-widget__width-auto elementor-view-default elementor-position-block-start elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box" data-id="3721d4f" data-element_type="widget" data-e-type="widget" data-widget_type="icon-box.default">
							<div class="elementor-icon-box-wrapper">

<h3 class="elementor-icon-box-title">
						<a href="/grand-est/" >
							Grand</br> Est						</a>
					</h3>
				
				
			</div>
			
		</div>
						</div>
				</div>
				</div>
				</div>
		</div></li>
<li id="premium-nav-menu-item-29" class="menu-item menu-item-type-custom menu-item-object-custom premium-nav-menu-item premium-mega-nav-item menu-item-has-children premium-mega-item-static premium-item-anchor" data-full-width="true"><a href="#" data-e-disable-page-transition="true" class="premium-menu-link premium-menu-link-parent premium-lq__none">L&rsquo;EXPÉRIMENTATION<br>en trufficulture<i class="fas fa-angle-down premium-dropdown-icon"></i></a><div id="premium-mega-content-29" class="premium-mega-content-container" style="width:1170px"><style></style>		<div data-elementor-type="page" data-elementor-id="1144" class="elementor elementor-1144" data-elementor-post-type="elementor_library">
				<div class="elementor-element elementor-element-a7db9fd e-con-full e-flex e-con e-parent" data-id="a7db9fd" data-element_type="container" data-e-type="container">
		<div class="elementor-element elementor-element-9691ecd e-con-full e-flex e-con e-child" data-id="9691ecd" data-element_type="container" data-e-type="container" data-settings="{&quot;background_background&quot;:&quot;classic&quot;}">
				<div class="elementor-element elementor-element-aa88333 elementor-widget elementor-widget-heading" data-id="aa88333" data-element_type="widget" data-e-type="widget" data-widget_type="heading.default">
					<h2 class="elementor-heading-title elementor-size-default">EXPÉRIMENTATION </BR>
EN TRUFFICULTURE</h2>				</div>
				</div>
		<div class="elementor-element elementor-element-53ee3b0 e-con-full e-flex e-con e-child" data-id="53ee3b0" data-element_type="container" data-e-type="container" data-settings="{&quot;background_background&quot;:&quot;classic&quot;}">
				<div class="elementor-element elementor-element-6e1661c elementor-widget__width-auto elementor-view-default elementor-position-block-start elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box" data-id="6e1661c" data-element_type="widget" data-e-type="widget" data-widget_type="icon-box.default">
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<h3 class="elementor-icon-box-title">
						<a href="https://fft-truffes.fr/experimentations-trufficulture" >
							Les expérimentations</br> en cours						</a>
					</h3>
				
				
			</div>
			
		</div>
						</div>
				</div>
		<div class="elementor-element elementor-element-f629ecb e-con-full e-flex e-con e-child" data-id="f629ecb" data-element_type="container" data-e-type="container" data-settings="{&quot;background_background&quot;:&quot;classic&quot;}">
				<div class="elementor-element elementor-element-ba80de1 elementor-widget__width-auto elementor-view-default elementor-position-block-start elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box" data-id="ba80de1" data-element_type="widget" data-e-type="widget" data-widget_type="icon-box.default">
							<div class="elementor-icon-box-wrapper">

<h3 class="elementor-icon-box-title">
						<a href="https://fft-truffes.fr/experimentations-passees/" >
							Les expérimentations</br> passées						</a>
					</h3>
				
				
			</div>
			
		</div>
						</div>
				</div>
		<div class="elementor-element elementor-element-eb36cda e-con-full e-flex e-con e-child" data-id="eb36cda" data-element_type="container" data-e-type="container" data-settings="{&quot;background_background&quot;:&quot;classic&quot;}">
				<div class="elementor-element elementor-element-46b7cc0 elementor-widget__width-auto elementor-view-default elementor-position-block-start elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box" data-id="46b7cc0" data-element_type="widget" data-e-type="widget" data-widget_type="icon-box.default">
							<div class="elementor-icon-box-wrapper">

<h3 class="elementor-icon-box-title">
						<a href="/lexperimentation-en-trufficulture/" >
							Expérimentations </br>et conseils						</a>
					</h3>
				
				
			</div>
			
		</div>
						</div>
				</div>
		<div class="elementor-element elementor-element-656c645 e-con-full e-flex e-con e-child" data-id="656c645" data-element_type="container" data-e-type="container" data-settings="{&quot;background_background&quot;:&quot;classic&quot;}">
				<div class="elementor-element elementor-element-74d9255 elementor-widget__width-auto elementor-view-default elementor-position-block-start elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box" data-id="74d9255" data-element_type="widget" data-e-type="widget" data-widget_type="icon-box.default">
							<div class="elementor-icon-box-wrapper">

<h3 class="elementor-icon-box-title">
						<a href="/pratiques-en-trufficulture/" >
							Conseils</br> en trufficulture						</a>
					</h3>
				
				
			</div>
			
		</div>
						</div>
				</div>
				</div>
				</div>
		</div></li>
<li id="premium-nav-menu-item-35" class="menu-item menu-item-type-custom menu-item-object-custom premium-nav-menu-item premium-mega-nav-item menu-item-has-children premium-mega-item-static premium-item-anchor" data-full-width="true"><a href="#" data-e-disable-page-transition="true" class="premium-menu-link premium-menu-link-parent premium-lq__none">PRESSE ACTUS</br>Informations générales<i class="fas fa-angle-down premium-dropdown-icon"></i></a><div id="premium-mega-content-35" class="premium-mega-content-container" style="width:1170px"><style></style>		<div data-elementor-type="page" data-elementor-id="1207" class="elementor elementor-1207" data-elementor-post-type="elementor_library">
				<div class="elementor-element elementor-element-61e57ca e-con-full e-flex e-con e-parent" data-id="61e57ca" data-element_type="container" data-e-type="container">
		<div class="elementor-element elementor-element-d6ac92b e-con-full e-flex e-con e-child" data-id="d6ac92b" data-element_type="container" data-e-type="container" data-settings="{&quot;background_background&quot;:&quot;classic&quot;}">
				<div class="elementor-element elementor-element-8ce9707 elementor-widget elementor-widget-heading" data-id="8ce9707" data-element_type="widget" data-e-type="widget" data-widget_type="heading.default">
					<h2 class="elementor-heading-title elementor-size-default">INFOS</BR>
TRUFFE</h2>				</div>
				</div>
		<div class="elementor-element elementor-element-7d1832c e-con-full e-flex e-con e-child" data-id="7d1832c" data-element_type="container" data-e-type="container" data-settings="{&quot;background_background&quot;:&quot;classic&quot;}">
				<div class="elementor-element elementor-element-74ce9d3 elementor-widget__width-auto elementor-view-default elementor-position-block-start elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box" data-id="74ce9d3" data-element_type="widget" data-e-type="widget" data-widget_type="icon-box.default">
							<div class="elementor-icon-box-wrapper">

<h3 class="elementor-icon-box-title">
						<a href="https://fft-truffes.fr/la-presse-trufficole/" >
							Presse Trufficole						</a>
					</h3>
				
				
			</div>
			
		</div>
						</div>
				</div>
		<div class="elementor-element elementor-element-7901767 e-con-full e-flex e-con e-child" data-id="7901767" data-element_type="container" data-e-type="container" data-settings="{&quot;background_background&quot;:&quot;classic&quot;}">
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							<div class="elementor-icon-box-wrapper">

<h3 class="elementor-icon-box-title">
						<a href="/actualite-trufficulture" >
							Actualités						</a>
					</h3>
				
				
			</div>
			
		</div>
						</div>
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		<div class="elementor-element elementor-element-e94369f e-con-full elementor-hidden-widescreen elementor-hidden-desktop elementor-hidden-laptop elementor-hidden-tablet_extra elementor-hidden-tablet elementor-hidden-mobile_extra elementor-hidden-mobile e-flex e-con e-child" data-id="e94369f" data-element_type="container" data-e-type="container" data-settings="{&quot;background_background&quot;:&quot;classic&quot;}">
				<div class="elementor-element elementor-element-ecb2633 elementor-widget__width-auto elementor-view-default elementor-position-block-start elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box" data-id="ecb2633" data-element_type="widget" data-e-type="widget" data-widget_type="icon-box.default">
							<div class="elementor-icon-box-wrapper">

<h3 class="elementor-icon-box-title">
						<a href="https://fft-truffes.fr/la-presse-trufficole/" >
							Bibliothèque						</a>
					</h3>
				
				
			</div>
			
		</div>
						</div>
				</div>
		<div class="elementor-element elementor-element-8b3361a e-con-full e-flex e-con e-child" data-id="8b3361a" data-element_type="container" data-e-type="container" data-settings="{&quot;background_background&quot;:&quot;classic&quot;}">
				<div class="elementor-element elementor-element-90e7932 elementor-widget__width-auto elementor-view-default elementor-position-block-start elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box" data-id="90e7932" data-element_type="widget" data-e-type="widget" data-widget_type="icon-box.default">
							<div class="elementor-icon-box-wrapper">

<h3 class="elementor-icon-box-title">
						<a href="/france-agrimer/" >
							FranceAgriMer						</a>
					</h3>
				
				
			</div>
			
		</div>
						</div>
				</div>
		<div class="elementor-element elementor-element-b2a9bd7 e-con-full e-flex e-con e-child" data-id="b2a9bd7" data-element_type="container" data-e-type="container" data-settings="{&quot;background_background&quot;:&quot;classic&quot;}">
				<div class="elementor-element elementor-element-92ee15d elementor-widget__width-auto elementor-view-default elementor-position-block-start elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box" data-id="92ee15d" data-element_type="widget" data-e-type="widget" data-widget_type="icon-box.default">
							<div class="elementor-icon-box-wrapper">

<h3 class="elementor-icon-box-title">
						<a href="https://legumesdefrance.fr/" target="_blank" >
							Légumes de France						</a>
					</h3>
				
				
			</div>
			
		</div>
						</div>
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									<p>Après plus de 65 années d&rsquo;application, le régime du bénéfice forfaitaire agricole laisse la place à un régime de type « micro », mieux adapté aux caractéristiques propres de chaque exploitation, plus transparent dans sa mise en oeuvre, plus proche de la réalité économique, plus simple et moins coûteux dans sa gestion par les services fiscaux.</p>								</div>
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									<p>Concrètement, hors option pour un régime réel d&rsquo;imposition, ce régime dit « micro-BA » sera applicable dès lors que la moyenne des recettes hors taxes d&rsquo;une exploitation agricole calculée sur les trois dernières années qui précèdent l&rsquo;année d&rsquo;imposition reste inférieure à 82 200 € (76 300 € pour l&rsquo;actuel forfait).<br />Le bénéfice imposable sera alors égal à cette moyenne triennale diminuée d&rsquo;un abattement de 87 %, représentatif des charges supportées par l&rsquo;exploitation.<br />Les recettes s&rsquo;entendront des recettes directement tirées de la vente des produits agricoles, des subventions, primes et indemnités perçues à titre de supplément de prix ou destinées à compenser un manque à gagner ainsi que de la valeur des produits prélevés sur l’exploitation.<br />La réforme entrera en vigueur à compter de l’imposition des revenus de 2016. L’imposition du bénéfice de l’exercice 2015 restera donc soumise aux règles actuelles.</p>								</div>
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									<p>Une mise en oeuvre progressive de la mesure sera opérée pour les années 2017 et 2018 qui prendra en compte les bénéfices forfaitaires agricoles des années 2014 et 2015 dans le calcul des moyennes pour obtenir les résultats imposables des dites années : le revenu imposable au titre de l&rsquo;année 2016 (imposition 2017) sera la moyenne des assiettes des trois dernières années précédant l’année d’imposition, soit le micro- BA de l’année 2016 et les bénéfices forfaitaires agricoles des années 2015 et 2014 ; le revenu imposable au titre de l&rsquo;année de l’année 2017 (imposition 2018) sera la moyenne des assiettes des trois dernières années précédant l’année d’imposition, soit les micro- BA des années 2017 et 2016 et le bénéfice forfaitaire agricoles de l&rsquo;année 2015.</p>								</div>
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									<p>En cas de création ou reprise d&rsquo;activité, le montant des recettes à prendre en compte sera égal, pour l&rsquo;année de la création ou de la reprise d&rsquo;activité, aux recettes de cette année et pour l&rsquo;année suivante, à la moyenne des recettes de l&rsquo;année d&rsquo;imposition et de l&rsquo;année précédente.<br />Ces nouvelles dispositions s&rsquo;accompagneront d&rsquo;une modification du code rural et de la pêche maritime visant à ce que les cotisations sociales soient calculées sur une assiette triennale de revenus tout en maintenant la possibilité aux exploitants agricoles d’opter pour un calcul de leurs cotisations sociales sur une assiette annuelle de revenus, en l’espèce les revenus de l’année précédente. Une mesure transitoire permettra le cas échéant un accompagnement financier des chefs d’exploitation ou d’entreprise agricole qui constateraient une augmentation du montant de leurs cotisations sociales, par des prises en charges de cotisations sociales. Cet accompagnement est permis par les économies générées par la réforme.<br />Ce nouveau dispositif pourra ainsi être mené de façon progressive, sans déstabiliser les exploitations concernées.</p>								</div>
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</html>

Ubuntu

Sid Gifari From Gifari Industries - BD Cyber Security Team