Question 2283 — taxes

Summary

Ms. Josiane Corneloup draws the attention of the Minister of the Economy and Finance to the application of income and corporate tax exemption schemes for the installations of secondary medical practices in rural revitalization zones (ZRR) while the main practice is itself located outside the ZRR. The law of February 23, 2005 relating to the development of rural territories allowed the implementation of tax measures in order to encourage doctors to open their activity in ZRRs which are often in deficit, for the benefit of rural populations who often find themselves deprived of medical services. The measures provided for in Article 44 quindecies of the General Tax Code (CGI) provide that companies which are created or taken over in the ZRR are exempt from income tax or corporate tax, based on the profits made. They condition this exemption on the condition that the company is not created as part of an extension of pre-existing activities. However, many practitioners who develop their main activity outside the ZRR, aware of the importance in their eyes of equal access to care for all citizens, find themselves blocked in their approach to setting up in the ZRR, on the grounds that the notion of secondary practice does not allow their activity to be conferred a new character. This condition of exclusivity heavily penalizes the rural world and its inhabitants and questions the initiators of these projects who wish to take their responsibility towards the community and who come up against measures whose incentive effect is strongly called into question. Also, she asks him to what extent the installation of a doctor in a secondary practice could be favored and to study the possibilities of harmonization of the exemption system provided for in this respect in order to allow all installations of this order in ZZR to benefit from it.

Machine translation from French. The official text remains authoritative.

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