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Contributions and social contributions
Upgrading of the exemption ceilings for the 2023 CVAE in urban areas in difficulty
Publié le 11 mars 2024 - Directorate for Legal and Administrative Information (Prime Minister)
The Official Gazette of Public Finances has just published the applicable exemption or reduction ceilings for the value added contribution of companies (CVAE) due in respect of 2023. These exemptions apply to establishments located in the priority districts of the city policy (QPV) and the urban free zones-entrepreneur territory (ZFU-TE).
For the CVAE due for the year 2023, the exemption ceilings changed by 3,6 % compared to the previous year.
These ceilings are revalued each year according to the change in the consumer price index, excluding tobacco, of all households.
For example, the 2023 ceilings are:
Area of establishment | 2023 upper limit of exemption or reduction applicable to value added per establishment |
|---|---|
City Policy Priority Area (QPV) | €160,302 (instead of €154,732) |
Urban Free Zone-Entrepreneur Territory (ZFU-TE) | €435,643 (up from €420,505) |
QPV (the company carries on a commercial activity) | €435,643 (up from €420,505) |
Reminder
The CVAE exemption or allowance shall only apply if the eligible company has requested it from the tax authorities. This request shall be made in the initial declaration of the CFE (cerfa no. 14187) no later than 31 December of the year in which the establishment or change of establishment is created or in the declaration of amendment of the EWC (cerfa no. 14031) no later than 2e working day following 1er May of the year following the extension of the establishment.