{"id":112,"date":"2020-01-17T00:00:00","date_gmt":"2020-01-17T00:00:00","guid":{"rendered":"https:\/\/www.lesclesdelabanque.com\/entreprise\/2020\/01\/17\/le-regime-reel-simplifie-agricole\/"},"modified":"2023-01-30T18:18:11","modified_gmt":"2023-01-30T16:18:11","slug":"le-regime-reel-simplifie-agricole","status":"publish","type":"post","link":"https:\/\/www.lesclesdelabanque.com\/entreprise\/le-regime-reel-simplifie-agricole\/","title":{"rendered":"Le r\u00e9gime r\u00e9el simplifi\u00e9 agricole"},"content":{"rendered":"\n<h2 class=\"has-normal-font-size wp-block-heading\">Le r\u00e9gime r\u00e9el simplifi\u00e9 agricole concerne les exploitants qui r\u00e9alisent un chiffre d'affaires de moyenne importance.<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Qui est concern\u00e9 par le r\u00e9gime r\u00e9el simplifi\u00e9 agricole ?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Le <strong>r\u00e9gime r\u00e9el simplifi\u00e9 agricole<\/strong> concerne principalement les exploitants agricoles :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>dont la moyenne des recettes des deux derni\u00e8res ann\u00e9es cons\u00e9cutives est comprise entre 91 900 et 391 000 euros,<\/li><li>qui ont opt\u00e9 pour ce r\u00e9gime alors qu'ils pourraient \u00eatre assujettis au <strong>r\u00e9gime du forfait agricole,<\/strong><\/li><li>dont le r\u00e9gime du forfait agricole a \u00e9t\u00e9 d\u00e9nonc\u00e9,<\/li><li>qui exercent une activit\u00e9 commerciale de vente de b\u00e9tail pour la boucherie\/charcuterie, et qui sont exclus du r\u00e9gime du forfait et dont la moyenne des recettes annuelles des deux derni\u00e8res ann\u00e9es ne d\u00e9passe pas 391 000 euros,<\/li><li>qui exercent dans le cadre d'une soci\u00e9t\u00e9 agricole (autres que GAEC), et dont les r\u00e9sultats sont impos\u00e9s \u00e0 l'<strong>imp\u00f4t sur le revenu<\/strong> selon le r\u00e9gime des soci\u00e9t\u00e9s de personnes.<br><\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Comment d\u00e9clarer ses b\u00e9n\u00e9fices agricoles au r\u00e9gime r\u00e9el simplifi\u00e9 agricole ?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">L'<strong>exploitant agricole<\/strong> doit remplir une d\u00e9claration, n\u00b02139, en d\u00e9but d'ann\u00e9e N, pour d\u00e9clarer les r\u00e9sultats de l'ann\u00e9e pr\u00e9c\u00e9dente N-1, puis remplir une d\u00e9claration n\u00b02042 pour la d\u00e9claration personnelle de revenus.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cette d\u00e9claration n\u00b02139 doit \u00eatre accompagn\u00e9e d'un bilan simplifi\u00e9 et d'un compte de r\u00e9sultat simplifi\u00e9 de l'exercice pr\u00e9c\u00e9dent, objet de la d\u00e9claration.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Cas particulier d'exclusion du r\u00e9gime r\u00e9el simplifi\u00e9 agricole<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Les exploitants forestiers rel\u00e8vent toujours du r\u00e9gime forfaitaire agricole pour les b\u00e9n\u00e9fices issus de leur exploitation foresti\u00e8re.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dans le cas d'un exploitant tirant ses revenus d'une exploitation foresti\u00e8re et en m\u00eame temps d'une <strong>exploitation agricole<\/strong>, il devra remplir sa d\u00e9claration aux b\u00e9n\u00e9fices sous la forme du <strong>r\u00e9gime forfaitaire agricole<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">En compl\u00e9ment de l'article \"Le r\u00e9gime r\u00e9el simplifi\u00e9 agricole\"<\/h4>\n\n\n\n<ul class=\"wp-block-list\"><li>Bercy Infos : <a href=\"https:\/\/www.economie.gouv.fr\/entreprises\/impot-sur-revenu-benefices-agricoles-ba\" target=\"_blank\" rel=\"noreferrer noopener\">Quels r\u00e9gimes d'imposition pour les b\u00e9n\u00e9fices agricoles ?<\/a><\/li><\/ul>\n\n\n<div class=\"titleWithShadowText\">\n    <div class=\"titleWithShadowText__inner\">\n                <div 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srcset=\"https:\/\/www.lesclesdelabanque.com\/uploads\/2020\/01\/principes-impots-societe-290x400.jpg\">\n                        <source media=\"(min-width: 500px)\" srcset=\"https:\/\/www.lesclesdelabanque.com\/uploads\/2020\/01\/principes-impots-societe-928x270.jpg\">\n                        <source media=\"(min-width: 0px)\" srcset=\"https:\/\/www.lesclesdelabanque.com\/uploads\/2020\/01\/principes-impots-societe-382x270.jpg\">\n                        <img decoding=\"async\" src=\"https:\/\/www.lesclesdelabanque.com\/uploads\/2020\/01\/principes-impots-societe.jpg\" alt=\"\" class=\"card__backgroundImg\" loading=\"lazy\" \/>\n        <\/picture>\n                <div class=\"card__content\">\n            <div class=\"card__metas\">\n                <div class=\"card__submetas\">\n                                        <p class=\"card__category\">Le r\u00e9gime de l&#039;imp\u00f4t sur les soci\u00e9t\u00e9s<\/p>\n                                    <\/div>\n            <\/div>\n            <div class=\"card__mainInformation\">\n                <h3 class=\"card__title\">\n                    <span class=\"card__title_span\">Les principes de l&#039;imp\u00f4t sur les soci\u00e9t\u00e9s<\/span>\n                <\/h3>\n                            <\/div>\n        <\/div>\n    <\/a>\n<\/article>\n        <\/div><\/div><div class=\"navigation\"><button type=\"button\" class=\"navigation__btn navigation__btn--previous\" data-wp-on--click=\"actions.previous\" data-wp-bind--hidden=\"context.hidden\" data-wp-bind--disabled=\"context.prevDisabled\"><span class=\"a11y-hidden\">Voir plus sur la gauche<\/span><svg class=\"navigation__arrow navigation__arrow--previous\" role=\"presentation\"><use href=\"#arrow\" xlink:href=\"#arrow\" \/><\/svg><\/button><button type=\"button\" class=\"navigation__btn navigation__btn--next\" data-wp-on--click=\"actions.next\" data-wp-bind--hidden=\"context.hidden\" data-wp-bind--disabled=\"context.nextDisabled\"><span 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Qui est concern\u00e9 par le r\u00e9gime r\u00e9el simplifi\u00e9 agricole ? Le r\u00e9gime r\u00e9el simplifi\u00e9 agricole concerne principalement les exploitants agricoles : dont la moyenne des recettes des deux derni\u00e8res ann\u00e9es cons\u00e9cutives est comprise entre 91 900 et 391 000 [&hellip;]<\/p>\n","protected":false},"author":13,"featured_media":9913,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"likes":0,"views":6927,"viewed_at":"1778479938","newsletter":"0","_yoast_wpseo_primary_category":82,"footnotes":""},"categories":[79,80,82,81],"tags":[],"class_list":["post-112","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-comptabilite-fiscalite","category-la-fiscalite","category-les-benefices-agricoles","category-les-impots"],"yoast_head":"<title>Le r\u00e9gime r\u00e9el simplifi\u00e9 agricole - Les b\u00e9n\u00e9fices agricoles - Les cl\u00e9s de la banque - Entreprise<\/title>\n<meta name=\"description\" content=\"Le r\u00e9gime r\u00e9el simplifi\u00e9 agricole concerne les exploitants qui r\u00e9alisent un chiffre d&#039;affaires de moyenne importance.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/le-regime-reel-simplifie-agricole\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Le r\u00e9gime r\u00e9el simplifi\u00e9 agricole - 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