Question 13617 — taxes and duties

Summary

Mr. Stéphane Rambaud draws the attention of the Minister of the Economy, Finance and Industrial, Energy and Digital Sovereignty to the fiscal consequences of the requalification of certain horticultural nurseries following tax audits. Horticultural farms, historically dedicated to agricultural production and located on land classified as an agricultural zone by the PLU, with commercial authorization limited license issued by CDAC in order to sell their production have been reclassified by the tax administration in category MAG 5 provided for in article 310 Q of annex II of the CGI. This category targets stores of at least 2,500 m2, characterized by commercial buildings intended for large-scale distribution activities. However, the installations of the nurseries concerned are, for the most part, made up of light structures (tunnels agricultural, uninsulated, unheated polycarbonate greenhouses) which do not have the physical and economic characteristics of such establishments. This requalification leads to a sharp increase in the cadastral rental value serving as a basis for the property tax and the CFE and leads to the application of multiplier mechanisms significantly increasing the amount of tax adjustments without any modification of the installations, of the truly commercial surface area or activity has been noted. This situation weakens the economic balance of these companies, whose activity remains subject to strong seasonality and climatic hazards. Comparable nurseries, located in similar areas and with equivalent structures, are not subject to identical reclassification. This disparity questions the homogeneity of the application of these tax rules and on respect for the principle of equality before public charges, recalled by article 13 of the DDHC of 1789. This is why he asks it to kindly clarify how the Government interprets the provisions of article 310 Q of annex II of the CGI with regard to nurseries and horticultural installations located in agricultural zones having a limited commercial authorization for the sale of their production and whether the sole criterion of sales area must take precedence over the material and economic reality of the installations, but also whether the qualification in category MAG 5 applies to light agricultural installations which do not have the characteristics of large-scale commercial buildings and what measures could be considered, taking into account the real nature of the installations and the economic model of horticultural activities in order to guarantee a homogeneous and proportionate application of the taxation applicable to these operations. He also asks him if he plans to clarify or adapt the administrative tax doctrine, in particular in the BOFiP, in order to clarify the regime applicable to horticultural nurseries with light installations in agricultural zones and to avoid tax reclassifications unsuitable for the reality of these operations in order to ensure fair taxation consistent with constitutional principles.

Machine translation from French. The official text remains authoritative.

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