Maître Sylvie MANANKIANDRIANANA

Avocat au barreau de Paris

Compétences : Droit fiscal et droit douanier, Droit des sociétés

Barreau : Paris

Adresse : 1 RUE MIRABEAU 75016 PARIS

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Publié le 23/07/2025

ZRR : l’exonération fiscale des bénéfices s’applique-t-elle en cas de transfert d’activité ?

Article juridique - Droit fiscal et droit douanier

Par Me Sylvie MANANKIANDRIANANA

ZRR : l’exonération fiscale des bénéfices s’applique-t-elle en cas de transfert d’activité ?

Oui, a récemment répondu le Conseil d’Etat (CE 02/06/2025 n°496266).

Les entreprises créées ou reprises dans une ZRR (Zone de Revitalisation Rurale) peuvent bénéficier de l’exonération fiscale (article 44 quindecies du CGI) même si leur création ou reprise a eu lieu après le transfert d’une activité exercée hors ZRR. L’absence de renouvellement de clientèle ou de changement juridique n’ont pas d’incidence pour bénéficier de l’exonération.

Il s’agissait en l’espèce d’un kinésithérapeute qui avait transféré son activité en ZRR en la déplaçant de 18 km tout en exerçant ses prestations dans la même zone géographique.

A noter que l’article 44 quindecies III du CGI prévoit toutefois des cas limités où l’exonération fiscale ne s’applique pas en cas de transfert d’activité.

#ZRR #exonération fiscale #kinésithérapeute

Crédit photo : Cottonbro studio @ Pexels

https://www.legifrance.gouv.fr/ceta/id/CETATEXT000051684536