Stéphane Rambaud questioned the Government on tax adjustments for nurseries in Var

This interpretation leads to a sharp increase in the cadastral rental value and local taxes, generating particularly heavy tax adjustments for farms whose facilities consist of greenhouses and light agricultural structures. The MP is concerned about this situation, which weakens horticultural businesses subject to high seasonality and climatic hazards: "I asked the Government to clarify the application of tax rules and to adapt administrative doctrine to reflect the reality of agricultural facilities and to guarantee fair taxation for these farms." WRITTEN QUESTION Concretely, horticultural farms, historically dedicated to agricultural production and located on land classified as agricultural zones by the PLU, with a limited commercial authorization issued by the CDAC in order to sell their production, have been reclassified by the tax administration into the MAG 5 category provided for in Article 310 Q of Annex II of the CGI.

This category targets stores of at least 2,500 m², characterized by commercial buildings intended for mass retail activities. "However, the facilities of the nurseries concerned consist, for the most part, of light structures (agricultural polytunnels, uninsulated, unheated polycarbonate greenhouses) that do not present the physical and economic characteristics of such establishments.

This reclassification leads to a sharp increase in the cadastral rental value serving as the basis for property tax and the CFE, and leads to the application of multiplying mechanisms that heavily increase the amount of tax adjustments without any modification to the facilities, commercial area, or activity having been observed," continues the MP for Var. "This situation weakens the economic balance of these businesses, whose activity remains subject to high seasonality and climatic hazards.

Comparable nurseries, located in similar areas and having equivalent structures, are not subject to an identical reclassification. This disparity raises questions about the consistency of the application of these tax rules and the respect for the principle of equality before public burdens, recalled by Article 13 of the DDHC of 1789," laments the parliamentarian.