Question 14858 — businesses

Summary

Mr. Laurent Croizier draws the attention of the Minister of the Economy, Finance and Industrial, Energy and Digital Sovereignty to the side effects of the new tax exemption system in favor of companies located in priority districts of urban policy (QPV), resulting from article 44 octies B of the general tax code. The finance law for 2026 puts an end, for new installations, to regime of urban free zones - entrepreneurial territories (ZFU-TE) on January 1, 2026 and replaces it with a tax system based on a single zoning, that of QPV. Companies that create or resume an activity between 2026 and 2030 in these districts can, under certain conditions of size and activity, benefit from an exemption from corporate tax and property tax. At the same time, the new map of priority neighborhoods 2024-2030 has redefined the QPV perimeters on the basis of the income level of residents, as part of the “Quartiers 2030” city contracts. If this approach aims to better target the means of urban policy, it reveals, in certain territories, situations of “gray zones” immediately bordering the QPV. This is the case in Besançon, where the QPV perimeter of Planoise includes the heart residential area of ​​the district but excludes blocks of activity located a few dozen meters from the official route, in particular a set of offices and business premises immediately adjoining. However, these urban fringes present comparable economic vulnerabilities (commercial and tertiary vacancies, decline in activity, difficulties in attracting and maintaining local businesses and services). These islets combine certain difficulties in priority neighborhoods without benefiting from the advantages of the new tax system, which creates an unfavorable effect of competition over very short distances and weakens the economic balance of activity zones which could nevertheless contribute to the recovery of the district as a whole. In this context, the MP questions the Government on the means of taking this type of situation into account: on the one hand, by examining the conditions under which the route of the QPV Planoise could, if necessary, be adjusted marginally to integrate the immediately adjoining blocks of activities which have similar socio-economic characteristics; on the other hand, in the absence of cartographic modification, by studying the implementation of compensatory measures adapted for the benefit of companies located in these neighboring sectors, in order to avoid a economic devitalization of these areas, which play a key role in maintaining a network of jobs and services for the residents of the priority district. He wants to know his position on this subject.

Machine translation from French. The official text remains authoritative.

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