{"id":3790,"date":"2026-04-17T00:00:00","date_gmt":"2026-04-16T22:00:00","guid":{"rendered":"https:\/\/www.smvconseil.fr\/index.php\/2026\/04\/17\/credit-dimpot-haute-valeur-environnementale-on-joue-les-prolongations\/"},"modified":"2026-04-17T00:00:00","modified_gmt":"2026-04-16T22:00:00","slug":"credit-dimpot-haute-valeur-environnementale-on-joue-les-prolongations","status":"publish","type":"post","link":"https:\/\/www.smvconseil.fr\/index.php\/2026\/04\/17\/credit-dimpot-haute-valeur-environnementale-on-joue-les-prolongations\/","title":{"rendered":"Cr\u00e9dit d\u2019imp\u00f4t \u00ab Haute Valeur Environnementale \u00bb : on joue les prolongations !"},"content":{"rendered":"<p>Jusqu\u2019en 2025, les entreprises agricoles pouvaient b\u00e9n\u00e9ficier, toutes conditions remplies, d\u2019un cr\u00e9dit d\u2019imp\u00f4t au titre de l\u2019obtention d\u2019une certification d\u2019exploitation \u00e0 haute valeur environnementale (HVE). La loi de finances pour 2026 a prolong\u00e9 ce cr\u00e9dit d\u2019imp\u00f4t : jusqu\u2019\u00e0 quand ?<\/p>\n<h2>Cr\u00e9dit d\u2019imp\u00f4t HVE : encore valable pour 2026 !<\/h2>\n<p>Pour rappel, les entreprises agricoles qui disposent d\u2019une certification d\u2019exploitation \u00e0 haute valeur environnementale (EHVE) en cours de validit\u00e9 au 31 d\u00e9cembre 2021 ou d\u00e9livr\u00e9e au cours de l\u2019une des ann\u00e9es 2022, 2023, 2024 ou 2025 peuvent b\u00e9n\u00e9ficier d\u2019un cr\u00e9dit d\u2019imp\u00f4t d\u2019un montant de 2 500 \u20ac, \u00e0 savoir le cr\u00e9dit d\u2019imp\u00f4t en faveur des entreprises agricoles qui disposent d\u2019une certification d\u2019EHVE.<\/p>\n<p>La loi de finances pour 2026 prolonge ce cr\u00e9dit d\u2019imp\u00f4t pour les certifications d\u00e9livr\u00e9es au cours de l\u2019ann\u00e9e 2026 et pour les entreprises n\u2019ayant pas d\u00e9j\u00e0 obtenu le b\u00e9n\u00e9fice de cet avantage fiscal.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000053508155\" target=\"_blank\" rel=\"noopener\">Loi de finances pour 2026 du 19 f\u00e9vrier 2026, no 2026-103 (article 36)<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/credit-d-impot-haute-valeur-environnementale-on-joue-les-prolongations\" target=\"_blank\" rel=\"noopener\">Cr\u00e9dit d\u2019imp\u00f4t \u00ab Haute Valeur Environnementale \u00bb : on joue les prolongations !<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img  title=\"\"  alt=\"Shutterstock_CIHVEprolongation Cr\u00e9dit d\u2019imp\u00f4t \u00ab Haute Valeur Environnementale \u00bb : on joue les prolongations !\" decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_CIHVEprolongation.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Jusqu\u2019en 2025, les entreprises agricoles pouvaient b\u00e9n\u00e9ficier, toutes conditions remplies, d\u2019un cr\u00e9dit d\u2019imp\u00f4t au titre de l\u2019obtention d\u2019une certification d\u2019exploitation \u00e0 haute valeur environnementale (HVE). La loi de finances pour 2026 a prolong\u00e9 ce cr\u00e9dit d\u2019imp\u00f4t : jusqu\u2019\u00e0 quand ?<\/p>\n","protected":false},"author":0,"featured_media":3791,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,4],"tags":[2],"class_list":["post-3790","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","category-infos-fiscales","tag-les-actualites"],"_links":{"self":[{"href":"https:\/\/www.smvconseil.fr\/index.php\/wp-json\/wp\/v2\/posts\/3790"}],"collection":[{"href":"https:\/\/www.smvconseil.fr\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.smvconseil.fr\/index.php\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/www.smvconseil.fr\/index.php\/wp-json\/wp\/v2\/comments?post=3790"}],"version-history":[{"count":0,"href":"https:\/\/www.smvconseil.fr\/index.php\/wp-json\/wp\/v2\/posts\/3790\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.smvconseil.fr\/index.php\/wp-json\/wp\/v2\/media\/3791"}],"wp:attachment":[{"href":"https:\/\/www.smvconseil.fr\/index.php\/wp-json\/wp\/v2\/media?parent=3790"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.smvconseil.fr\/index.php\/wp-json\/wp\/v2\/categories?post=3790"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.smvconseil.fr\/index.php\/wp-json\/wp\/v2\/tags?post=3790"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}