Exon\u00e9ration CFE pour les disquaires ind\u00e9pendants<\/title>\n <link href=\"https:\/\/fonts.googleapis.com\/css2?family=Playfair+Display:ital,wght@0,700;1,400&family=DM+Sans:wght@300;400;500&display=swap\" rel=\"stylesheet\"\/>\n <style>\n *, *::before, *::after { box-sizing: border-box; margin: 0; padding: 0; }\n\n :root {\n --noir: #111010;\n --creme: #f5f0e8;\n --vinyle: #1a1a2e;\n --rouge: #c0392b;\n --or: #c9a84c;\n --gris: #5a5a5a;\n --fond: #faf8f4;\n --vert: #2d6a4f;\n }\n\n body {\n background: var(--fond);\n font-family: 'DM Sans', sans-serif;\n color: var(--noir);\n line-height: 1.7;\n }\n\n .article-wrapper {\n max-width: 80%;\n margin: 0 auto;\n padding: 60px 24px 80px;\n }\n\n \/* \u2500\u2500 HEADER \u2500\u2500 *\/\n .article-tag {\n display: inline-block;\n font-size: 0.7rem;\n font-weight: 500;\n letter-spacing: 0.18em;\n text-transform: uppercase;\n color: var(--vert);\n border: 1px solid var(--vert);\n padding: 4px 10px;\n border-radius: 2px;\n margin-bottom: 22px;\n }\n\n h1 {\n font-family: 'Playfair Display', serif;\n font-size: clamp(1.9rem, 5vw, 2.8rem);\n line-height: 1.2;\n color: var(--vinyle);\n margin-bottom: 18px;\n }\n\n .intro-text {\n font-size: 1.05rem;\n font-weight: 300;\n color: var(--gris);\n border-left: 3px solid var(--or);\n padding-left: 18px;\n margin-bottom: 48px;\n }\n\n \/* \u2500\u2500 PROSE \u2500\u2500 *\/\n .prose p {\n margin-bottom: 20px;\n font-size: 1rem;\n color: #333;\n }\n\n \/* \u2500\u2500 S\u00c9PARATEUR \u2500\u2500 *\/\n .divider {\n display: flex;\n align-items: center;\n gap: 16px;\n margin: 40px 0;\n }\n .divider::before, .divider::after {\n content: '';\n flex: 1;\n height: 1px;\n background: #ddd;\n }\n .divider-icon { font-size: 1.1rem; color: var(--or); }\n\n \/* \u2500\u2500 \u00c9TAPES \u2500\u2500 *\/\n .etape {\n margin-bottom: 48px;\n }\n\n .etape-header {\n display: flex;\n align-items: center;\n gap: 16px;\n margin-bottom: 20px;\n }\n\n .etape-num {\n flex-shrink: 0;\n width: 44px;\n height: 44px;\n background: var(--vinyle);\n color: var(--or);\n font-family: 'Playfair Display', serif;\n font-size: 1.2rem;\n display: flex;\n align-items: center;\n justify-content: center;\n border-radius: 2px;\n }\n\n .etape h2 {\n font-family: 'Playfair Display', serif;\n font-size: 1.4rem;\n color: var(--vinyle);\n }\n\n \/* \u2500\u2500 CONDITIONS \u2500\u2500 *\/\n .conditions-grid {\n display: grid;\n grid-template-columns: 1fr 1fr;\n gap: 12px;\n margin-bottom: 20px;\n }\n @media (max-width: 520px) {\n .conditions-grid { grid-template-columns: 1fr; }\n }\n\n .condition-item {\n background: white;\n border: 1px solid #e8e2d8;\n border-left: 3px solid var(--or);\n border-radius: 3px;\n padding: 14px 16px;\n font-size: 0.88rem;\n color: #444;\n }\n\n \/* \u2500\u2500 ALERTE \u2500\u2500 *\/\n .alert {\n background: #fff8e1;\n border: 1px solid #f0c040;\n border-left: 4px solid var(--or);\n border-radius: 3px;\n padding: 14px 18px;\n font-size: 0.9rem;\n color: #5a4a00;\n margin-bottom: 24px;\n }\n .alert strong { color: #3d3000; }\n\n \/* \u2500\u2500 CAS BLOCS \u2500\u2500 *\/\n .cas-grid {\n display: grid;\n grid-template-columns: 1fr 1fr;\n gap: 20px;\n margin-bottom: 24px;\n }\n @media (max-width: 580px) {\n .cas-grid { grid-template-columns: 1fr; }\n }\n\n .cas {\n background: white;\n border: 1px solid #e8e2d8;\n border-radius: 4px;\n padding: 24px 22px;\n }\n\n .cas-label {\n font-size: 0.65rem;\n font-weight: 500;\n letter-spacing: 0.14em;\n text-transform: uppercase;\n color: var(--rouge);\n margin-bottom: 6px;\n }\n\n .cas h3 {\n font-family: 'Playfair Display', serif;\n font-size: 1.30rem;\n color: var(--vinyle);\n margin-bottom: 14px;\n }\n\n .formulaire-badge {\n display: inline-block;\n background: var(--vinyle);\n color: var(--or);\n font-size: 0.8rem;\n font-weight: 500;\n padding: 4px 10px;\n border-radius: 2px;\n margin-bottom: 16px;\n letter-spacing: 0.05em;\n }\n\n .steps-list {\n list-style: none;\n padding: 0;\n }\n .steps-list li {\n font-size: 1rem;\n color: #444;\n padding: 5px 0 5px 24px;\n position: relative;\n border-bottom: 1px solid #f0ece4;\n }\n .steps-list li:last-child { border-bottom: none; }\n .steps-list li::before {\n content: counter(step);\n counter-increment: step;\n position: absolute;\n left: 0;\n color: var(--or);\n font-weight: 700;\n font-size: 0.8rem;\n }\n .cas { counter-reset: step; }\n\n \/* \u2500\u2500 BLOC ANNEXE \u2500\u2500 *\/\n .annexe-block {\n background: var(--vinyle);\n color: var(--creme);\n border-radius: 4px;\n padding: 28px 28px;\n margin: 8px 0 24px;\n }\n .annexe-block h4 {\n font-family: 'Playfair Display', serif;\n font-size: 1.1rem;\n color: var(--or);\n margin-bottom: 12px;\n }\n .annexe-block ul {\n list-style: none;\n padding: 0;\n }\n .annexe-block ul li {\n font-size: 1rem;\n color: #ccc;\n padding: 4px 0 4px 20px;\n position: relative;\n }\n .annexe-block ul li::before {\n content: '\u2192';\n position: absolute;\n left: 0;\n color: var(--or);\n }\n\n \/* \u2500\u2500 RECLAMATION \u2500\u2500 *\/\n .reclamation-block {\n background: white;\n border: 1px solid #e8e2d8;\n border-radius: 4px;\n padding: 28px;\n margin-bottom: 16px;\n }\n .reclamation-block h3 {\n font-family: 'Playfair Display', serif;\n font-size: 1.1rem;\n color: var(--vinyle);\n margin-bottom: 12px;\n }\n .reclamation-block p {\n font-size: 0.9rem;\n color: var(--gris);\n margin-bottom: 10px;\n }\n .check-list {\n list-style: none;\n padding: 0;\n }\n .check-list li {\n font-size: 0.88rem;\n color: #444;\n padding: 4px 0 4px 22px;\n position: relative;\n }\n .check-list li::before {\n content: '\u2713';\n position: absolute;\n left: 0;\n color: var(--vert);\n font-weight: 700;\n }\n\n \/* \u2500\u2500 CONTACT \u2500\u2500 *\/\n .contact-block {\n border: 2px solid var(--or);\n border-radius: 4px;\n padding: 30px 28px;\n background: white;\n margin-top: 48px;\n display: flex;\n gap: 20px;\n align-items: flex-start;\n }\n .contact-icon { font-size: 2rem; flex-shrink: 0; }\n .contact-block h3 {\n font-family: 'Playfair Display', serif;\n font-size: 1.15rem;\n color: var(--vinyle);\n margin-bottom: 6px;\n }\n .contact-block p {\n font-size: 0.9rem;\n color: var(--gris);\n margin-bottom: 4px;\n }\n .contact-block a {\n color: var(--rouge);\n text-decoration: none;\n font-weight: 500;\n }\n .contact-block a:hover { text-decoration: underline; }\n\n .article-footer {\n margin-top: 48px;\n padding-top: 24px;\n border-top: 1px solid #e0dbd0;\n font-size: 0.8rem;\n color: #999;\n font-style: italic;\n }\n <\/style>\n<\/head>\n<body>\n<article class=\"article-wrapper\">\n\n <span class=\"article-tag\">Fiscalit\u00e9<\/span>\n\n\n <p class=\"intro-text\">\n Votre commune a vot\u00e9 l’exon\u00e9ration de la Cotisation Fonci\u00e8re des Entreprises pour les disquaires ind\u00e9pendants. Bonne nouvelle, mais cette exon\u00e9ration n’est pas (tout le temps) automatique. Voici comment en b\u00e9n\u00e9ficier concr\u00e8tement.\n <\/p>\n\n <div class=\"prose\">\n <p>\n De nombreux disquaires continuent de payer la CFE faute d’information. Ce guide vous explique les \u00e9tapes, les formulaires \u00e0 remplir et les d\u00e9lais \u00e0 respecter.\n <\/p>\n <\/div>\n\n <div class=\"divider\"><span class=\"divider-icon\">\u25c8<\/span><\/div>\n\n \n <div class=\"etape\">\n <div class=\"etape-header\">\n <div class=\"etape-num\">1<\/div>\n <h2>V\u00e9rifiez votre \u00e9ligibilit\u00e9<\/h2>\n <\/div>\n <p class=\"prose\" style=\"margin-bottom:16px; color:#333;\">Les quatre conditions suivantes sont cumulatives. Vous devez toutes les remplir :<\/p>\n <div class=\"conditions-grid\">\n <div class=\"condition-item\">\u00catre une <strong>PME<\/strong> au sens de la r\u00e9glementation europ\u00e9enne<\/div>\n <div class=\"condition-item\">Avoir pour activit\u00e9 principale la <strong>vente au d\u00e9tail de phonogrammes<\/strong> (vinyles, CD\u2026)<\/div>\n <div class=\"condition-item\">Capital d\u00e9tenu \u00e0 <strong>au moins 50 %<\/strong> par des personnes physiques<\/div>\n <div class=\"condition-item\"><strong>Pas de contrat de franchise<\/strong><\/div>\n <\/div>\n <p class=\"prose\" style=\"color:#333;\">Vous cochez les quatre cases ? Vous \u00eates \u00e9ligible. Passez \u00e0 l’\u00e9tape suivante.<\/p>\n <\/div>\n\n \n <div class=\"etape\">\n <div class=\"etape-header\">\n <div class=\"etape-num\">2<\/div>\n <h2>Faites la demande chaque ann\u00e9e<\/h2>\n <\/div>\n\n <div class=\"alert\">\n <strong>\u26a0 D\u00e9lai strict :<\/strong> la demande doit \u00eatre jointe \u00e0 votre d\u00e9claration annuelle de CFE, envoy\u00e9e <strong>avant le d\u00e9but du mois de mai<\/strong> de l’ann\u00e9e d’imposition. Toute demande hors d\u00e9lai peut \u00eatre refus\u00e9e.\n <\/div>\n\n <p class=\"prose\" style=\"margin-bottom:20px; color:#333;\">\n La d\u00e9marche d\u00e9pend de votre situation. Dans les deux cas, vous devrez remplir une <strong>annexe n\u00b0 1447-E<\/strong> \u00e0 joindre \u00e0 votre d\u00e9claration.\n <\/p>\n\n <div class=\"cas-grid\">\n <div class=\"cas\">\n <div class=\"cas-label\">Cas 1<\/div>\n <h3>Cr\u00e9ation ou reprise d’\u00e9tablissement<\/h3>\n <div class=\"formulaire-badge\">Formulaire n\u00b0 1447-C-SD<\/div>\n <ol class=\"steps-list\">\n <li>Remplissez le formulaire 1447-C-SD<\/li>\n <li>Allez \u00e0 la fin du cadre D \u2013 \u00ab\u00a0Principales exon\u00e9rations\u00a0\u00bb<\/li>\n <li>Rep\u00e9rez la ligne \u00ab\u00a0Autres exon\u00e9rations\u00a0\u00bb<\/li>\n <li>T\u00e9l\u00e9chargez l’annexe 1447-E sur impots.gouv.fr<\/li>\n <li>Remplissez l’annexe (voir ci-dessous)<\/li>\n <li>Joignez l’annexe \u00e0 votre d\u00e9claration<\/li>\n <\/ol>\n <\/div>\n <div class=\"cas\">\n <div class=\"cas-label\">Cas 2<\/div>\n <h3>Entreprise d\u00e9j\u00e0 existante<\/h3>\n <div class=\"formulaire-badge\">Formulaire n\u00b0 1447-M-SD<\/div>\n <ol class=\"steps-list\">\n <li>Remplissez le formulaire 1447-M-SD<\/li>\n <li>Dans le cadre des exon\u00e9rations, s\u00e9lectionnez \u00ab\u00a0Autres exon\u00e9rations\u00a0\u00bb<\/li>\n <li>T\u00e9l\u00e9chargez l’annexe 1447-E sur impots.gouv.fr<\/li>\n <li>Remplissez l’annexe (voir ci-dessous)<\/li>\n <li>Joignez l’annexe \u00e0 votre d\u00e9claration<\/li>\n <\/ol>\n <\/div>\n <\/div>\n\n <div class=\"annexe-block\">\n <h4>Ce qu’il faut indiquer sur l’annexe 1447-E<\/h4>\n <ul>\n <li>Que vous demandez l’exon\u00e9ration pour les disquaires ind\u00e9pendants<\/li>\n <li>Le fondement juridique : <strong>article 1464 M du Code G\u00e9n\u00e9ral des Imp\u00f4ts<\/strong><\/li>\n <li>Que votre commune a pris une d\u00e9lib\u00e9ration permettant cette exon\u00e9ration<\/li>\n <\/ul>\n <\/div>\n\n <p class=\"prose\" style=\"color:#333; font-size:0.9rem;\">\n Les formulaires sont disponibles sur <strong>impots.gouv.fr<\/strong> ou dans votre espace professionnel (d\u00e9claration souvent pr\u00e9-remplie).\n <\/p>\n <\/div>\n\n \n <div class=\"etape\">\n <div class=\"etape-header\">\n <div class=\"etape-num\">3<\/div>\n <h2>Vous avez pay\u00e9 \u00e0 tort ? R\u00e9clamez le remboursement<\/h2>\n <\/div>\n\n <div class=\"reclamation-block\">\n <h3>R\u00e9clamation contentieuse aupr\u00e8s de votre SIE<\/h3>\n <p>Si vous \u00e9tiez \u00e9ligible mais avez quand m\u00eame pay\u00e9 la CFE, vous pouvez demander un remboursement. Vous pouvez remonter jusqu’\u00e0 l’ann\u00e9e N-1.<\/p>\n <p>Joignez \u00e0 votre r\u00e9clamation :<\/p>\n <ul class=\"check-list\">\n <li>Les preuves de votre \u00e9ligibilit\u00e9<\/li>\n <li>La copie de la d\u00e9lib\u00e9ration de votre commune (si disponible)<\/li>\n <\/ul>\n <\/div>\n <\/div>\n\n \n <div class=\"contact-block\">\n <div class=\"contact-icon\">\u2709\ufe0f<\/div>\n <div>\n <h3>Une question ? On vous aide.<\/h3>\n <p>N’h\u00e9sitez pas \u00e0 nous contacter si vous rencontrez la moindre difficult\u00e9 dans vos d\u00e9marches.<\/p>\n <p><strong>Alexis Rubinsztajn<\/strong> \u2014 <a href=\"mailto:coordination@disquaires.org\">coordination@disquaires.org<\/a><\/p>\n <\/div>\n <\/div>\n\n <p class=\"article-footer\">\n Ce guide est bas\u00e9 sur les dispositifs fiscaux en vigueur. En cas de doute, r\u00e9f\u00e9rez-vous \u00e0 votre Service des Imp\u00f4ts des Entreprises (SIE) ou contactez-nous.\n <\/p>\n\n<\/article>\n<\/body>\n<\/html>\n","protected":false},"excerpt":{"rendered":"<p>Exon\u00e9ration CFE pour les disquaires ind\u00e9pendants Fiscalit\u00e9 Votre commune a vot\u00e9 l’exon\u00e9ration de la Cotisation Fonci\u00e8re des Entreprises pour les disquaires ind\u00e9pendants. Bonne nouvelle, mais cette exon\u00e9ration n’est pas (tout le temps) automatique. Voici comment en b\u00e9n\u00e9ficier concr\u00e8tement. De nombreux disquaires continuent de payer la CFE faute d’information. Ce guide vous explique les \u00e9tapes, les […]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-82","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/www.disquaires.org\/index.php\/wp-json\/wp\/v2\/posts\/82","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.disquaires.org\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.disquaires.org\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.disquaires.org\/index.php\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.disquaires.org\/index.php\/wp-json\/wp\/v2\/comments?post=82"}],"version-history":[{"count":11,"href":"https:\/\/www.disquaires.org\/index.php\/wp-json\/wp\/v2\/posts\/82\/revisions"}],"predecessor-version":[{"id":144,"href":"https:\/\/www.disquaires.org\/index.php\/wp-json\/wp\/v2\/posts\/82\/revisions\/144"}],"wp:attachment":[{"href":"https:\/\/www.disquaires.org\/index.php\/wp-json\/wp\/v2\/media?parent=82"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.disquaires.org\/index.php\/wp-json\/wp\/v2\/categories?post=82"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.disquaires.org\/index.php\/wp-json\/wp\/v2\/tags?post=82"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}

{"id":82,"date":"2026-03-04T12:45:37","date_gmt":"2026-03-04T11:45:37","guid":{"rendered":"https:\/\/www.disquaires.org\/?p=82"},"modified":"2026-03-12T09:58:17","modified_gmt":"2026-03-12T08:58:17","slug":"guide-exoneration-de-la-cotisation-fonciere-des-entreprises-cfe-pour-les-disquaires-independants","status":"publish","type":"post","link":"https:\/\/www.disquaires.org\/index.php\/2026\/03\/04\/guide-exoneration-de-la-cotisation-fonciere-des-entreprises-cfe-pour-les-disquaires-independants\/","title":{"rendered":"Guide – Exon\u00e9ration de la Cotisation Fonci\u00e8re des Entreprises (CFE) pour les disquaires ind\u00e9pendants"},"content":{"rendered":"\n\n\n\n \n \n Exon\u00e9ration CFE pour les disquaires ind\u00e9pendants<\/title>\n <link href=\"https:\/\/fonts.googleapis.com\/css2?family=Playfair+Display:ital,wght@0,700;1,400&family=DM+Sans:wght@300;400;500&display=swap\" rel=\"stylesheet\"\/>\n <style>\n *, *::before, *::after { box-sizing: border-box; margin: 0; padding: 0; }\n\n :root {\n --noir: #111010;\n --creme: #f5f0e8;\n --vinyle: #1a1a2e;\n --rouge: #c0392b;\n --or: #c9a84c;\n --gris: #5a5a5a;\n --fond: #faf8f4;\n --vert: #2d6a4f;\n }\n\n body {\n background: var(--fond);\n font-family: 'DM Sans', sans-serif;\n color: var(--noir);\n line-height: 1.7;\n }\n\n .article-wrapper {\n max-width: 80%;\n margin: 0 auto;\n padding: 60px 24px 80px;\n }\n\n \/* \u2500\u2500 HEADER \u2500\u2500 *\/\n .article-tag {\n display: inline-block;\n font-size: 0.7rem;\n font-weight: 500;\n letter-spacing: 0.18em;\n text-transform: uppercase;\n color: var(--vert);\n border: 1px solid var(--vert);\n padding: 4px 10px;\n border-radius: 2px;\n margin-bottom: 22px;\n }\n\n h1 {\n font-family: 'Playfair Display', serif;\n font-size: clamp(1.9rem, 5vw, 2.8rem);\n line-height: 1.2;\n color: var(--vinyle);\n margin-bottom: 18px;\n }\n\n .intro-text {\n font-size: 1.05rem;\n font-weight: 300;\n color: var(--gris);\n border-left: 3px solid var(--or);\n padding-left: 18px;\n margin-bottom: 48px;\n }\n\n \/* \u2500\u2500 PROSE \u2500\u2500 *\/\n .prose p {\n margin-bottom: 20px;\n font-size: 1rem;\n color: #333;\n }\n\n \/* \u2500\u2500 S\u00c9PARATEUR \u2500\u2500 *\/\n .divider {\n display: flex;\n align-items: center;\n gap: 16px;\n margin: 40px 0;\n }\n .divider::before, .divider::after {\n content: '';\n flex: 1;\n height: 1px;\n background: #ddd;\n }\n .divider-icon { font-size: 1.1rem; color: var(--or); }\n\n \/* \u2500\u2500 \u00c9TAPES \u2500\u2500 *\/\n .etape {\n margin-bottom: 48px;\n }\n\n .etape-header {\n display: flex;\n align-items: center;\n gap: 16px;\n margin-bottom: 20px;\n }\n\n .etape-num {\n flex-shrink: 0;\n width: 44px;\n height: 44px;\n background: var(--vinyle);\n color: var(--or);\n font-family: 'Playfair Display', serif;\n font-size: 1.2rem;\n display: flex;\n align-items: center;\n justify-content: center;\n border-radius: 2px;\n }\n\n .etape h2 {\n font-family: 'Playfair Display', serif;\n font-size: 1.4rem;\n color: var(--vinyle);\n }\n\n \/* \u2500\u2500 CONDITIONS \u2500\u2500 *\/\n .conditions-grid {\n display: grid;\n grid-template-columns: 1fr 1fr;\n gap: 12px;\n margin-bottom: 20px;\n }\n @media (max-width: 520px) {\n .conditions-grid { grid-template-columns: 1fr; }\n }\n\n .condition-item {\n background: white;\n border: 1px solid #e8e2d8;\n border-left: 3px solid var(--or);\n border-radius: 3px;\n padding: 14px 16px;\n font-size: 0.88rem;\n color: #444;\n }\n\n \/* \u2500\u2500 ALERTE \u2500\u2500 *\/\n .alert {\n background: #fff8e1;\n border: 1px solid #f0c040;\n border-left: 4px solid var(--or);\n border-radius: 3px;\n padding: 14px 18px;\n font-size: 0.9rem;\n color: #5a4a00;\n margin-bottom: 24px;\n }\n .alert strong { color: #3d3000; }\n\n \/* \u2500\u2500 CAS BLOCS \u2500\u2500 *\/\n .cas-grid {\n display: grid;\n grid-template-columns: 1fr 1fr;\n gap: 20px;\n margin-bottom: 24px;\n }\n @media (max-width: 580px) {\n .cas-grid { grid-template-columns: 1fr; }\n }\n\n .cas {\n background: white;\n border: 1px solid #e8e2d8;\n border-radius: 4px;\n padding: 24px 22px;\n }\n\n .cas-label {\n font-size: 0.65rem;\n font-weight: 500;\n letter-spacing: 0.14em;\n text-transform: uppercase;\n color: var(--rouge);\n margin-bottom: 6px;\n }\n\n .cas h3 {\n font-family: 'Playfair Display', serif;\n font-size: 1.30rem;\n color: var(--vinyle);\n margin-bottom: 14px;\n }\n\n .formulaire-badge {\n display: inline-block;\n background: var(--vinyle);\n color: var(--or);\n font-size: 0.8rem;\n font-weight: 500;\n padding: 4px 10px;\n border-radius: 2px;\n margin-bottom: 16px;\n letter-spacing: 0.05em;\n }\n\n .steps-list {\n list-style: none;\n padding: 0;\n }\n .steps-list li {\n font-size: 1rem;\n color: #444;\n padding: 5px 0 5px 24px;\n position: relative;\n border-bottom: 1px solid #f0ece4;\n }\n .steps-list li:last-child { border-bottom: none; }\n .steps-list li::before {\n content: counter(step);\n counter-increment: step;\n position: absolute;\n left: 0;\n color: var(--or);\n font-weight: 700;\n font-size: 0.8rem;\n }\n .cas { counter-reset: step; }\n\n \/* \u2500\u2500 BLOC ANNEXE \u2500\u2500 *\/\n .annexe-block {\n background: var(--vinyle);\n color: var(--creme);\n border-radius: 4px;\n padding: 28px 28px;\n margin: 8px 0 24px;\n }\n .annexe-block h4 {\n font-family: 'Playfair Display', serif;\n font-size: 1.1rem;\n color: var(--or);\n margin-bottom: 12px;\n }\n .annexe-block ul {\n list-style: none;\n padding: 0;\n }\n .annexe-block ul li {\n font-size: 1rem;\n color: #ccc;\n padding: 4px 0 4px 20px;\n position: relative;\n }\n .annexe-block ul li::before {\n content: '\u2192';\n position: absolute;\n left: 0;\n color: var(--or);\n }\n\n \/* \u2500\u2500 RECLAMATION \u2500\u2500 *\/\n .reclamation-block {\n background: white;\n border: 1px solid #e8e2d8;\n border-radius: 4px;\n padding: 28px;\n margin-bottom: 16px;\n }\n .reclamation-block h3 {\n font-family: 'Playfair Display', serif;\n font-size: 1.1rem;\n color: var(--vinyle);\n margin-bottom: 12px;\n }\n .reclamation-block p {\n font-size: 0.9rem;\n color: var(--gris);\n margin-bottom: 10px;\n }\n .check-list {\n list-style: none;\n padding: 0;\n }\n .check-list li {\n font-size: 0.88rem;\n color: #444;\n padding: 4px 0 4px 22px;\n position: relative;\n }\n .check-list li::before {\n content: '\u2713';\n position: absolute;\n left: 0;\n color: var(--vert);\n font-weight: 700;\n }\n\n \/* \u2500\u2500 CONTACT \u2500\u2500 *\/\n .contact-block {\n border: 2px solid var(--or);\n border-radius: 4px;\n padding: 30px 28px;\n background: white;\n margin-top: 48px;\n display: flex;\n gap: 20px;\n align-items: flex-start;\n }\n .contact-icon { font-size: 2rem; flex-shrink: 0; }\n .contact-block h3 {\n font-family: 'Playfair Display', serif;\n font-size: 1.15rem;\n color: var(--vinyle);\n margin-bottom: 6px;\n }\n .contact-block p {\n font-size: 0.9rem;\n color: var(--gris);\n margin-bottom: 4px;\n }\n .contact-block a {\n color: var(--rouge);\n text-decoration: none;\n font-weight: 500;\n }\n .contact-block a:hover { text-decoration: underline; }\n\n .article-footer {\n margin-top: 48px;\n padding-top: 24px;\n border-top: 1px solid #e0dbd0;\n font-size: 0.8rem;\n color: #999;\n font-style: italic;\n }\n <\/style>\n<\/head>\n<body>\n<article class=\"article-wrapper\">\n\n <span class=\"article-tag\">Fiscalit\u00e9<\/span>\n\n\n <p class=\"intro-text\">\n Votre commune a vot\u00e9 l’exon\u00e9ration de la Cotisation Fonci\u00e8re des Entreprises pour les disquaires ind\u00e9pendants. Bonne nouvelle, mais cette exon\u00e9ration n’est pas (tout le temps) automatique. Voici comment en b\u00e9n\u00e9ficier concr\u00e8tement.\n <\/p>\n\n <div class=\"prose\">\n <p>\n De nombreux disquaires continuent de payer la CFE faute d’information. Ce guide vous explique les \u00e9tapes, les formulaires \u00e0 remplir et les d\u00e9lais \u00e0 respecter.\n <\/p>\n <\/div>\n\n <div class=\"divider\"><span class=\"divider-icon\">\u25c8<\/span><\/div>\n\n \n <div class=\"etape\">\n <div class=\"etape-header\">\n <div class=\"etape-num\">1<\/div>\n <h2>V\u00e9rifiez votre \u00e9ligibilit\u00e9<\/h2>\n <\/div>\n <p class=\"prose\" style=\"margin-bottom:16px; color:#333;\">Les quatre conditions suivantes sont cumulatives. Vous devez toutes les remplir :<\/p>\n <div class=\"conditions-grid\">\n <div class=\"condition-item\">\u00catre une <strong>PME<\/strong> au sens de la r\u00e9glementation europ\u00e9enne<\/div>\n <div class=\"condition-item\">Avoir pour activit\u00e9 principale la <strong>vente au d\u00e9tail de phonogrammes<\/strong> (vinyles, CD\u2026)<\/div>\n <div class=\"condition-item\">Capital d\u00e9tenu \u00e0 <strong>au moins 50 %<\/strong> par des personnes physiques<\/div>\n <div class=\"condition-item\"><strong>Pas de contrat de franchise<\/strong><\/div>\n <\/div>\n <p class=\"prose\" style=\"color:#333;\">Vous cochez les quatre cases ? Vous \u00eates \u00e9ligible. Passez \u00e0 l’\u00e9tape suivante.<\/p>\n <\/div>\n\n \n <div class=\"etape\">\n <div class=\"etape-header\">\n <div class=\"etape-num\">2<\/div>\n <h2>Faites la demande chaque ann\u00e9e<\/h2>\n <\/div>\n\n <div class=\"alert\">\n <strong>\u26a0 D\u00e9lai strict :<\/strong> la demande doit \u00eatre jointe \u00e0 votre d\u00e9claration annuelle de CFE, envoy\u00e9e <strong>avant le d\u00e9but du mois de mai<\/strong> de l’ann\u00e9e d’imposition. Toute demande hors d\u00e9lai peut \u00eatre refus\u00e9e.\n <\/div>\n\n <p class=\"prose\" style=\"margin-bottom:20px; color:#333;\">\n La d\u00e9marche d\u00e9pend de votre situation. Dans les deux cas, vous devrez remplir une <strong>annexe n\u00b0 1447-E<\/strong> \u00e0 joindre \u00e0 votre d\u00e9claration.\n <\/p>\n\n <div class=\"cas-grid\">\n <div class=\"cas\">\n <div class=\"cas-label\">Cas 1<\/div>\n <h3>Cr\u00e9ation ou reprise d’\u00e9tablissement<\/h3>\n <div class=\"formulaire-badge\">Formulaire n\u00b0 1447-C-SD<\/div>\n <ol class=\"steps-list\">\n <li>Remplissez le formulaire 1447-C-SD<\/li>\n <li>Allez \u00e0 la fin du cadre D \u2013 \u00ab\u00a0Principales exon\u00e9rations\u00a0\u00bb<\/li>\n <li>Rep\u00e9rez la ligne \u00ab\u00a0Autres exon\u00e9rations\u00a0\u00bb<\/li>\n <li>T\u00e9l\u00e9chargez l’annexe 1447-E sur impots.gouv.fr<\/li>\n <li>Remplissez l’annexe (voir ci-dessous)<\/li>\n <li>Joignez l’annexe \u00e0 votre d\u00e9claration<\/li>\n <\/ol>\n <\/div>\n <div class=\"cas\">\n <div class=\"cas-label\">Cas 2<\/div>\n <h3>Entreprise d\u00e9j\u00e0 existante<\/h3>\n <div class=\"formulaire-badge\">Formulaire n\u00b0 1447-M-SD<\/div>\n <ol class=\"steps-list\">\n <li>Remplissez le formulaire 1447-M-SD<\/li>\n <li>Dans le cadre des exon\u00e9rations, s\u00e9lectionnez \u00ab\u00a0Autres exon\u00e9rations\u00a0\u00bb<\/li>\n <li>T\u00e9l\u00e9chargez l’annexe 1447-E sur impots.gouv.fr<\/li>\n <li>Remplissez l’annexe (voir ci-dessous)<\/li>\n <li>Joignez l’annexe \u00e0 votre d\u00e9claration<\/li>\n <\/ol>\n <\/div>\n <\/div>\n\n <div class=\"annexe-block\">\n <h4>Ce qu’il faut indiquer sur l’annexe 1447-E<\/h4>\n <ul>\n <li>Que vous demandez l’exon\u00e9ration pour les disquaires ind\u00e9pendants<\/li>\n <li>Le fondement juridique : <strong>article 1464 M du Code G\u00e9n\u00e9ral des Imp\u00f4ts<\/strong><\/li>\n <li>Que votre commune a pris une d\u00e9lib\u00e9ration permettant cette exon\u00e9ration<\/li>\n <\/ul>\n <\/div>\n\n <p class=\"prose\" style=\"color:#333; font-size:0.9rem;\">\n Les formulaires sont disponibles sur <strong>impots.gouv.fr<\/strong> ou dans votre espace professionnel (d\u00e9claration souvent pr\u00e9-remplie).\n <\/p>\n <\/div>\n\n \n <div class=\"etape\">\n <div class=\"etape-header\">\n <div class=\"etape-num\">3<\/div>\n <h2>Vous avez pay\u00e9 \u00e0 tort ? R\u00e9clamez le remboursement<\/h2>\n <\/div>\n\n <div class=\"reclamation-block\">\n <h3>R\u00e9clamation contentieuse aupr\u00e8s de votre SIE<\/h3>\n <p>Si vous \u00e9tiez \u00e9ligible mais avez quand m\u00eame pay\u00e9 la CFE, vous pouvez demander un remboursement. Vous pouvez remonter jusqu’\u00e0 l’ann\u00e9e N-1.<\/p>\n <p>Joignez \u00e0 votre r\u00e9clamation :<\/p>\n <ul class=\"check-list\">\n <li>Les preuves de votre \u00e9ligibilit\u00e9<\/li>\n <li>La copie de la d\u00e9lib\u00e9ration de votre commune (si disponible)<\/li>\n <\/ul>\n <\/div>\n <\/div>\n\n \n <div class=\"contact-block\">\n <div class=\"contact-icon\">\u2709\ufe0f<\/div>\n <div>\n <h3>Une question ? On vous aide.<\/h3>\n <p>N’h\u00e9sitez pas \u00e0 nous contacter si vous rencontrez la moindre difficult\u00e9 dans vos d\u00e9marches.<\/p>\n <p><strong>Alexis Rubinsztajn<\/strong> \u2014 <a href=\"mailto:coordination@disquaires.org\">coordination@disquaires.org<\/a><\/p>\n <\/div>\n <\/div>\n\n <p class=\"article-footer\">\n Ce guide est bas\u00e9 sur les dispositifs fiscaux en vigueur. En cas de doute, r\u00e9f\u00e9rez-vous \u00e0 votre Service des Imp\u00f4ts des Entreprises (SIE) ou contactez-nous.\n <\/p>\n\n<\/article>\n<\/body>\n<\/html>\n","protected":false},"excerpt":{"rendered":"<p>Exon\u00e9ration CFE pour les disquaires ind\u00e9pendants Fiscalit\u00e9 Votre commune a vot\u00e9 l’exon\u00e9ration de la Cotisation Fonci\u00e8re des Entreprises pour les disquaires ind\u00e9pendants. Bonne nouvelle, mais cette exon\u00e9ration n’est pas (tout le temps) automatique. Voici comment en b\u00e9n\u00e9ficier concr\u00e8tement. De nombreux disquaires continuent de payer la CFE faute d’information. Ce guide vous explique les \u00e9tapes, les […]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-82","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/www.disquaires.org\/index.php\/wp-json\/wp\/v2\/posts\/82","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.disquaires.org\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.disquaires.org\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.disquaires.org\/index.php\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.disquaires.org\/index.php\/wp-json\/wp\/v2\/comments?post=82"}],"version-history":[{"count":11,"href":"https:\/\/www.disquaires.org\/index.php\/wp-json\/wp\/v2\/posts\/82\/revisions"}],"predecessor-version":[{"id":144,"href":"https:\/\/www.disquaires.org\/index.php\/wp-json\/wp\/v2\/posts\/82\/revisions\/144"}],"wp:attachment":[{"href":"https:\/\/www.disquaires.org\/index.php\/wp-json\/wp\/v2\/media?parent=82"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.disquaires.org\/index.php\/wp-json\/wp\/v2\/categories?post=82"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.disquaires.org\/index.php\/wp-json\/wp\/v2\/tags?post=82"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}