{"id":749,"date":"2022-04-28T17:32:39","date_gmt":"2022-04-28T15:32:39","guid":{"rendered":"https:\/\/www.depanneo.com\/guide\/?p=749"},"modified":"2022-04-28T17:32:45","modified_gmt":"2022-04-28T15:32:45","slug":"comment-declarer-les-panneaux-photovoltaiques-aux-impots","status":"publish","type":"post","link":"https:\/\/www.depanneo.com\/guide\/comment-declarer-les-panneaux-photovoltaiques-aux-impots\/","title":{"rendered":"Comment d\u00e9clarer les panneaux photovolta\u00efques aux imp\u00f4ts ?"},"content":{"rendered":"<p>Lorsque vous <strong>optez pour une installation photovolta\u00efque<\/strong> dans le but de commercialiser la totalit\u00e9 de l&rsquo;\u00e9nergie \u00e9lectrique, que vous produisez ou bien une partie seulement, vous \u00eates dans l&rsquo;obligation de d\u00e9clarer les revenus issus de cette installation.<\/p>\n<p>En effet, le passage par la fiscalit\u00e9 est obligatoire, vous devez \u00eatre en r\u00e8gle vis-\u00e0-vis des lois, pour \u00e9viter de subir des p\u00e9nalit\u00e9s. <\/p>\n<p>Comment s&rsquo;y prendre pour <strong>d\u00e9clarer les revenus <\/strong>d&rsquo;une installation photovolta\u00efque<strong> <\/strong>? On vous explique tout dans l&rsquo;article qui suit.<\/p>\n<h2>Comment d\u00e9clarer les revenus issus d&rsquo;une installation photovolta\u00efque ?<\/h2>\n<p>En plus de l&rsquo;obligation de tenir compte <a href=\"\/guide\/reglementation-panneaux-photovoltaiques-toiture\/\">des r\u00e9glementations concernant l&rsquo;installation des panneaux photovolta\u00efques sur les toitures<\/a>, vous \u00eates tenus de<strong> remplir une d\u00e9claration d&rsquo;imp\u00f4ts<\/strong> sur le revenu que vous obtenez gr\u00e2ce \u00e0 cette installation.<\/p>\n<p>Pour pouvoir d\u00e9clarer vos revenus issus d&rsquo;une installation photovolta\u00efque, tout ce que vous avez \u00e0 faire est de remplir votre d\u00e9claration d&rsquo;imp\u00f4ts habituelle, accompagn\u00e9e d\u2019un <strong>formulaire appel\u00e9<\/strong> <strong>le 2042 C pro<\/strong>.<\/p>\n<p>Sur ce formulaire, vous devez remplir la partie concernant les revenus commerciaux et industriels, non professionnels, puis vous devrez l&rsquo;envoyer au centre des finances publiques auquel vous \u00eates rattach\u00e9.<\/p>\n<p>Les <strong>dispositions fiscales<\/strong> entreprises par l&rsquo;\u00e9tat sur les producteurs photovolta\u00efques d\u00e9pendent de 3 facteurs, \u00e0 savoir :<\/p>\n<ul>\n<li>\n<p>Le statut fiscal du producteur ;<\/p>\n<\/li>\n<li>\n<p>la puissance de l&rsquo;installation ;<\/p>\n<\/li>\n<li>\n<p>le chiffre d&rsquo;affaires r\u00e9sultant de cette installation.<\/p>\n<\/li>\n<\/ul>\n<h3>Dans le cas o\u00f9 la puissance \u00e9lectrique produite serait inf\u00e9rieure ou \u00e9gale \u00e0 3 kilowatts cr\u00eate<\/h3>\n<p>Si vous \u00eates une entreprise et que votre installation produit une puissance \u00e9lectrique <strong>inf\u00e9rieure ou \u00e9gale \u00e0 trois kWc,<\/strong> vous devez imp\u00e9rativement d\u00e9clarer vos revenus aupr\u00e8s des autorit\u00e9s comp\u00e9tentes. <\/p>\n<p>Les frais pay\u00e9s vont \u00eatre d\u00e9termin\u00e9s en<strong> <\/strong>fonction de<strong> votre chiffre d&rsquo;affaires.<\/strong><\/p>\n<h3>Dans le cas o\u00f9 la puissance produite par l&rsquo;installation est sup\u00e9rieure \u00e0 3 kilowatts cr\u00eate<\/h3>\n<p>Que vous soyez un particulier ou une entreprise, si<strong> la puissance \u00e9lectrique produite<\/strong> par votre installation<strong> <\/strong>s&rsquo;inscrit dans ce cas de figure, vous \u00eates oblig\u00e9 de payer vos imp\u00f4ts et c&rsquo;est votre chiffre d&rsquo;affaires qui d\u00e9terminera le r\u00e9gime qui vous sera appliqu\u00e9, parmi les suivants :<\/p>\n<ul>\n<li>\n<p>le r\u00e9gime microentreprise pour les revenus indiqu\u00e9 dans le cas d\u2019un revenu inf\u00e9rieur \u00e0 70 000 \u20ac ;<\/p>\n<\/li>\n<li>\n<p>le r\u00e9gime r\u00e9el simplifi\u00e9 pour les revenus, appliqu\u00e9 dans le cas d&rsquo;un revenu variant de 70 000 \u20ac \u00e0 247 000 \u20ac.<\/p>\n<\/li>\n<\/ul>\n<h3>Dans le cas d&rsquo;une copropri\u00e9t\u00e9<\/h3>\n<p>Dans le cas d&rsquo;une<strong> installation en copropri\u00e9t\u00e9<\/strong>, que la puissance soit inf\u00e9rieure ou sup\u00e9rieure \u00e0 3 kWc, les propri\u00e9taires de ces installations sont tenus de payer leurs imp\u00f4ts,<strong> <\/strong>aucune \u00e9chappatoire n\u2019est possible.<\/p>\n<h2>Est-il possible de jouir d&rsquo;une exon\u00e9ration d&rsquo;imp\u00f4ts pour une installation photovolta\u00efque ?<\/h2>\n<p>Dans le cas d&rsquo;un<a href=\"\/guide\/achat-panneau-photovoltaique\/\"> achat de panneaux photovolta\u00efques<\/a><strong> <\/strong>pour produire de l&rsquo;\u00e9nergie <strong>d\u00e9di\u00e9e \u00e0 une autoconsommation<\/strong>, en plus de la vente du surplus ou de la totalit\u00e9 de l&rsquo;\u00e9lectricit\u00e9 produite et que la puissance de votre installation<strong> <\/strong>ne d\u00e9passe pas les 3 kWc, vous n&rsquo;aurez pas \u00e0 payer d&rsquo;imp\u00f4ts.<\/p>\n<p>Cependant, pour pouvoir b\u00e9n\u00e9ficier de cette exon\u00e9ration, vous devez r\u00e9pondre \u00e0 deux conditions.<\/p>\n<p>Tout d&rsquo;abord, vous ne devez pas \u00eatre <strong>en copropri\u00e9t\u00e9 ni avoir une entreprise<\/strong>. En outre, votre installation doit \u00eatre raccord\u00e9e, en deux points maximum, au r\u00e9seau public d&rsquo;\u00e9lectricit\u00e9.<\/p>\n<p>Il est \u00e0 noter que m\u00eame si vous avez plusieurs installations qui ne d\u00e9passent pas les 3 kWc et qui r\u00e9pondent aux conditions, vous serez <strong>toujours exon\u00e9r\u00e9 d&rsquo;imp\u00f4ts<\/strong>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Lorsque vous optez pour une installation photovolta\u00efque dans le but de commercialiser la totalit\u00e9 de l&rsquo;\u00e9nergie \u00e9lectrique, que vous produisez ou bien une partie seulement, vous \u00eates [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":750,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[],"class_list":["post-749","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-panneaux-photovoltaique"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>D\u00e9clarer les panneaux photovolta\u00efques aux imp\u00f4ts : comment proc\u00e9der ?<\/title>\n<meta name=\"description\" content=\"Comment d\u00e9clarer les panneaux photovolta\u00efques aux imp\u00f4ts ? 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