{"id":116,"date":"2020-01-09T00:00:00","date_gmt":"2020-01-09T00:00:00","guid":{"rendered":"https:\/\/www.lesclesdelabanque.com\/entreprise\/2020\/01\/09\/le-regime-micro-ba-benefice-agricole\/"},"modified":"2023-01-30T18:18:45","modified_gmt":"2023-01-30T16:18:45","slug":"le-regime-micro-ba-benefice-agricole","status":"publish","type":"post","link":"https:\/\/www.lesclesdelabanque.com\/entreprise\/le-regime-micro-ba-benefice-agricole\/","title":{"rendered":"Le r\u00e9gime micro-BA (b\u00e9n\u00e9fice agricole)"},"content":{"rendered":"\n<h2 class=\"has-normal-font-size wp-block-heading\">Ce r\u00e9gime forfaitaire agricole s'applique de plein droit aux exploitants agricoles dont la moyenne des recettes ne d\u00e9passe pas un certain montant de recettes.<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Qui peut b\u00e9n\u00e9ficier du micro BA ?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Ce r\u00e9gime forfaitaire s'applique de plein droit aux <strong>exploitants agricoles <\/strong>dont la moyenne des recettes ne d\u00e9passe pas 91 900\u20ac calcul\u00e9e sur trois ann\u00e9es cons\u00e9cutives. Cependant, si vous relevez de ce r\u00e9gime, vous pouvez aussi demander \u00e0 b\u00e9n\u00e9ficier d'un autre r\u00e9gime comme le<strong> r\u00e9el simplifi\u00e9 <\/strong>ou <strong>r\u00e9el normal<\/strong>. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le <strong>r\u00e9gime micro BA<\/strong> ne peut s'appliquer pour les <strong>soci\u00e9t\u00e9s civiles agricoles<\/strong> (EARL, SCEA) et \u00e0 l'exception des GAEC.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Comment est calcul\u00e9 le micro BA ?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Le <strong>b\u00e9n\u00e9fice imposable<\/strong> est calcul\u00e9 par la moyenne des recettes HT de l'ann\u00e9e d'imposition et des deux ann\u00e9es pr\u00e9c\u00e9dentes avec un abattement de 87 %.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">A la cr\u00e9ation<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">En cas de cr\u00e9ation d'activit\u00e9, le montant des <strong>recettes<\/strong> \u00e0 prendre en compte pour d\u00e9terminer le <strong>revenu imposable<\/strong> sera \u00e9gal :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>pour l'ann\u00e9e de cr\u00e9ation, aux recettes de l'ann\u00e9e consid\u00e9r\u00e9e,<\/li><li>pour l'ann\u00e9e suivante, \u00e0 la moyenne des recettes de l'ann\u00e9e d'imposition et de l'ann\u00e9e pr\u00e9c\u00e9dente.<\/li><\/ul>\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 micro-BA (b\u00e9n\u00e9fice 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\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div class=\"titleWithShadowText\">\n    <div class=\"titleWithShadowText__inner\">\n                <div 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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 class=\"a11y-hidden\">Voir plus sur la droite<\/span><svg class=\"navigation__arrow navigation__arrow--next\" role=\"presentation\"><use href=\"#arrow\" xlink:href=\"#arrow\" \/><\/svg><\/button><\/div><\/div>\n\n","protected":false},"excerpt":{"rendered":"<p>Ce r\u00e9gime forfaitaire agricole s'applique de plein droit aux exploitants agricoles dont la moyenne des recettes ne d\u00e9passe pas un certain montant de recettes. Qui peut b\u00e9n\u00e9ficier du micro BA ? Ce r\u00e9gime forfaitaire s'applique de plein droit aux exploitants agricoles dont la moyenne des recettes ne d\u00e9passe pas 91 900\u20ac calcul\u00e9e sur trois ann\u00e9es [&hellip;]<\/p>\n","protected":false},"author":13,"featured_media":9914,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"likes":0,"views":4256,"viewed_at":"1778490234","newsletter":"0","_yoast_wpseo_primary_category":82,"footnotes":""},"categories":[79,80,82,81],"tags":[],"class_list":["post-116","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 micro-BA (b\u00e9n\u00e9fice agricole) - Les b\u00e9n\u00e9fices agricoles - Les cl\u00e9s de la banque - Entreprise<\/title>\n<meta name=\"description\" content=\"Le r\u00e9gime micro-BA s&#039;applique de plein droit aux exploitants agricoles dont la moyenne des recettes ne d\u00e9passe pas un certain montant de recettes.\" \/>\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-micro-ba-benefice-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 micro-BA (b\u00e9n\u00e9fice agricole) - 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