Question 9845 — taxes and duties

Summary

Ms. Annie Vidal draws the attention of the Minister of Agriculture and Food to the “DEFI” forestry tax incentive system. This system was created by the forest orientation law of July 9, 2001. Amending finance law no. 2017-1775 of December 28, 2017 amended articles 199 decies H and 200 quindecies of the general tax code. These modifications led to the disappearance of the floor area for members of forestry cooperatives and members of forestry economic and environmental interest groups. Members of these cooperatives already benefit from a preferential tax reduction rate of 25% compared to 18%. Concerning the DEFI Travaux concerning forestry work, the disparity between an independent owner and a member of a cooperative is great. A self-employed person must have at least 10 hectares in one piece unlike members of a producer organization who are not subject to this regulation. In addition, the tax credit rate varies from 18% for a self-employed person to 25% within a producer organization. This inequity between forest owners can lead to a distortion of competition. Consequently, she asks him how to guarantee to all forest owners, the same conditions of forestry investment.

Machine translation from French. The official text remains authoritative.

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