Les cabinets créés ou repris jusqu’au 31 décembre 2020 dans les zones de revitalisation rurale (ZRR) peuvent, sous certaines conditions, bénéficier d’une exonération totale d’impôt sur leurs bénéfices pendant 5 ans, puis partielle et dégressive les 3 années suivantes (75 %, 50 % et 25 %).
Précision : le cabinet doit notamment être soumis à un régime réel d’imposition, employer moins de 11 salariés et avoir moins de 50 % de son capital détenu par d’autres sociétés.
Ainsi, ce dispositif s’applique aux professionnels de santé qui s’implantent pour la première fois en ZRR ou qui reprennent le cabinet d’un confrère situé dans une telle zone.
Mais attention, le ministre de l’Action et des Comptes publics vient de rappeler qu’un professionnel de santé déjà implanté en ZRR, qui déplace son cabinet médical ou se regroupe avec d’autres praticiens dans une maison de santé pluriprofessionnelle tout en restant dans la même ZRR, est considéré comme poursuivant son activité. Ce professionnel ne peut donc pas prétendre à une nouvelle période d’exonération. Toutefois, s’il bénéficiait encore du dispositif lors du déménagement ou du regroupement de son cabinet, celui-ci n’est pas remis en cause et se poursuit pour les années restant à courir.
À noter : les cabinets susceptibles de bénéficier d’autres exonérations sur les bénéfices (jeunes entreprises innovantes, zones franches urbaines-territoires entrepreneurs…) doivent opter pour l’exonération en ZRR dans un délai de 6 mois suivant celui du début de leur activité. Cette option étant irrévocable. En d’autres termes, un professionnel libéral qui choisit l’exonération en ZRR renonce aux autres dispositifs d’allègements fiscaux de façon définitive.
purchase tadalafil pills buy tadalafil without prescription buy erectile dysfunction drugs over the counter
order accutane generic absorica buy online oral zithromax 500mg
oral lasix doxycycline pills albuterol order online
levitra 20mg over the counter vardenafil medication buy plaquenil 400mg generic
ramipril order online etoricoxib buy online arcoxia 60mg ca
order mesalamine 400mg pills where can i buy avapro buy generic avapro
order benicar 20mg sale verapamil 120mg cheap buy depakote 250mg generic
lanoxin 250 mg us buy telmisartan 80mg online cheap buy molnupiravir without a prescription
buy naprosyn 250mg without prescription buy naproxen no prescription buy prevacid 15mg sale
buy generic albuterol over the counter brand pantoprazole 20mg order pyridium 200 mg pill
order montelukast buy symmetrel 100mg online buy avlosulfon generic
cheap olumiant 2mg order glucophage 1000mg pill order lipitor 10mg for sale
order adalat 30mg without prescription buy aceon generic order fexofenadine 180mg sale
generic norvasc 5mg prilosec 10mg tablet prilosec 10mg without prescription
buy dapoxetine 90mg online order priligy pill order xenical 60mg pill
order diltiazem 180mg pill buy diltiazem 180mg generic zyloprim pill
brand triamcinolone 4mg claritin pills buy claritin paypal
order rosuvastatin online order generic rosuvastatin motilium 10mg sale
buy tetracycline without a prescription baclofen 25mg pills buy ozobax online cheap
buy toradol 10mg online cheap oral inderal 20mg inderal 20mg without prescription
order clopidogrel 75mg generic buy plavix without a prescription order coumadin pill
buy metoclopramide for sale metoclopramide 10mg sale buy nexium 20mg capsules
topiramate 200mg usa buy generic levofloxacin buy levaquin no prescription
robaxin canada buy cheap generic robaxin order sildenafil 50mg
order avodart 0.5mg pill mobic us buy generic meloxicam
sildenafil cheap buy aurogra 50mg generic cost estradiol
purchase celecoxib pills celecoxib 100mg drug order zofran online
spironolactone oral simvastatin pill purchase valacyclovir online cheap
buy lamictal for sale vermox 100mg for sale prazosin 1mg pill
proscar brand viagra overnight buy viagra 100mg pills
tadacip ca buy generic indocin 50mg purchase indomethacin generic
cialis australia buy ed pills best price best ed pills non prescription
lamisil order buy generic lamisil for sale order amoxicillin 500mg pill
azulfidine 500 mg for sale cheap calan order verapamil 120mg without prescription
arimidex buy online clarithromycin for sale purchase catapres online
depakote drug diamox generic imdur 20mg pill
azathioprine generic order lanoxin 250mg online order micardis 80mg without prescription
movfor price movfor pills buy omnicef without prescription
buy erectile dysfunction medicine brand sildenafil 50mg female viagra cvs
prevacid 30mg pills order albuterol 100mcg online pantoprazole 20mg usa
buy pyridium 200mg pill buy amantadine 100 mg sale buy amantadine for sale
generic dapsone 100 mg order generic adalat generic perindopril
brand fexofenadine 180mg fexofenadine 120mg us order amaryl 1mg
order etoricoxib 120mg online astelin 10 ml canada purchase astelin
buy terazosin 5mg pill buy terazosin 1mg generic tadalafil 40mg cost
buy irbesartan 150mg pill order generic avapro 300mg order buspirone 5mg pill
order cordarone pill coreg 25mg without prescription buy cheap phenytoin
fluvoxamine 50mg for sale order luvox 50mg order duloxetine 40mg sale
panadol 500 mg cheap buy paroxetine online cheap buy famotidine pill
order clomipramine 50mg online buy anafranil 25mg generic order progesterone 200mg online cheap
order tinidazole generic buy nebivolol 5mg without prescription order nebivolol generic
valsartan 80mg usa cost diovan 160mg buy combivent paypal
where can i buy decadron order starlix 120mg pill generic starlix
capoten 120mg price candesartan ca purchase carbamazepine without prescription
cost ciplox buy lincomycin no prescription buy generic duricef
how to get lamivudine without a prescription retrovir 300 mg canada accupril price
order sarafem 40mg generic order sarafem pills buy letrozole 2.5mg pills
order bisoprolol 5mg online lozol without prescription order generic terramycin
valaciclovir 500mg ca order cotrimoxazole 960mg generic purchase ofloxacin generic
buy levetiracetam 500mg sale bactrim 480mg brand buy sildenafil
vantin medication buy flixotide nasal spray for sale buy generic flixotide online
order zaditor 1mg without prescription geodon 40mg sale generic tofranil 25mg
buy acarbose 50mg pills order repaglinide 1mg generic buy griseofulvin 250mg generic
cheap dipyridamole 25mg buy gemfibrozil paypal where to buy pravachol without a prescription
purchase fludrocortisone generic brand aciphex 10mg loperamide pill
brand prasugrel 10 mg detrol cheap order tolterodine 2mg for sale
etodolac oral order etodolac online cheap pletal 100mg oral
brand ferrous order ascorbic acid 500 mg pills purchase betapace for sale
buy generic vasotec online buy duphalac no prescription duphalac generic
betahistine 16 mg over the counter how to get probalan without a prescription buy probenecid pills for sale
purchase omeprazole metoprolol 100mg price lopressor usa
telmisartan 20mg canada order telmisartan 20mg generic order molnupiravir without prescription
cenforce tablet purchase chloroquine pill buy chloroquine no prescription
buy tadalafil 5mg for sale cialis 10mg without prescription viagra 50mg
buy cefdinir 300 mg without prescription purchase cefdinir generic cheap prevacid
oral isotretinoin 10mg order isotretinoin 10mg online azithromycin pill
order lipitor 10mg without prescription buy albuterol without a prescription buy amlodipine without a prescription
where to buy pantoprazole without a prescription prinivil over the counter pyridium 200mg tablet
order amantadine pill order amantadine for sale buy dapsone cheap
methylprednisolone tablets buy methylprednisolone 8 mg online buy triamcinolone 4mg without prescription
how to buy coversyl buy generic fexofenadine online cheap allegra
order loratadine sale buy ramipril generic buy generic dapoxetine 60mg
amaryl for sale arcoxia 120mg usa order etoricoxib 60mg
orlistat 60mg drug buy diltiazem paypal order diltiazem 180mg
how to get medex without a prescription order generic reglan 20mg order generic metoclopramide
astelin brand generic acyclovir buy avalide generic
allopurinol 100mg drug rosuvastatin 10mg price order crestor 10mg online
buspar 10mg cost buy ezetimibe 10mg how to buy amiodarone
purchase motilium without prescription order generic carvedilol 25mg buy sumycin 250mg generic
help with thesis buy custom research paper buy an essay online cheap
sildenafil online sildenafil price buy generic yasmin online
order lamictal 50mg for sale oral prazosin 2mg mebendazole over the counter
tretinoin oral avana 200mg generic avanafil 200mg oral
tadacip 10mg ca order generic tadacip buy indocin 75mg generic
cheap nolvadex betahistine 16 mg tablet order symbicort sale
cheap paper writing services cefixime 200mg sale buy suprax 200mg pill
buy generic amoxicillin 500mg arimidex 1 mg ca purchase clarithromycin without prescription
where to buy catapres without a prescription antivert ca spiriva 9 mcg oral
order minocin without prescription minocin for sale requip 1mg sale
letrozole 2.5mg cheap buy aripiprazole online abilify 20mg over the counter
order periactin 4mg generic luvox 50mg pills buy nizoral tablets
duloxetine where to buy buy provigil tablets buy provigil 100mg generic
buy phenergan for sale stromectol 3mg us stromectol buy
order zithromax order gabapentin 800mg generic buy neurontin 600mg pill
lasix 100mg uk albuterol online order albuterol ca
augmentin online clomid 100mg tablet buy clomiphene 50mg generic
cenforce online order aralen 250mg oral brand glycomet 1000mg
purchase atorvastatin pills buy lisinopril 10mg generic lisinopril 10mg canada
cabergoline 0.5mg ca buy cabergoline 0.5mg pills how to get priligy without a prescription
buy methylprednisolone canada buy generic triamcinolone clarinex canada
misoprostol 200mcg for sale where can i buy cytotec order diltiazem 180mg without prescription
order nootropil 800 mg online piracetam medication buy generic clomipramine over the counter
purchase itraconazole pills prometrium 200mg brand tindamax 300mg brand
purchase ezetimibe for sale buy sumycin pills for sale purchase tetracycline online cheap
order zyprexa without prescription bystolic 20mg pills valsartan 160mg pills
flexeril 15mg generic ketorolac oral buy ketorolac paypal
buy colcrys 0.5mg pill buy propranolol methotrexate 2.5mg pill
progesterone only pill for acne buy omnacortil medication best pimple medication for teenagers
otc allergy medication comparison chart astelin 10 ml over the counter zyrtec canada over the counter
popular heartburn medication cheap septra
deltasone canada order prednisone 10mg sale
arthritis medication without stomach upset lincomycin 500 mg usa
heartburn over the counter remedies buy generic biaxsig over the counter
isotretinoin 20mg sale absorica buy online buy accutane no prescription
doctor sleep online free buy melatonin 3mg generic
order amoxicillin 250mg for sale amoxicillin 250mg cost buy generic amoxil 1000mg
online doctors that prescribe ambien brand modafinil 200mg
order azithromycin 250mg pills buy zithromax 500mg without prescription cheap azithromycin 500mg
order azithromycin 500mg pill order generic azipro buy azipro 500mg
lasix ca order generic furosemide
where to buy omnacortil without a prescription omnacortil uk buy prednisolone 10mg sale
cost amoxicillin 500mg buy amoxil generic order amoxil 500mg pill
buy doxycycline no prescription buy doxycycline no prescription
albuterol 2mg generic purchase albuterol pill order asthma pills
augmentin 1000mg without prescription augmentin 375mg cost
order synthroid for sale levothroid cheap order levothyroxine generic
vardenafil 20mg tablet vardenafil canada
clomiphene over the counter clomiphene price order clomiphene
buy cheap tizanidine buy tizanidine without a prescription oral tizanidine
rybelsus ca purchase rybelsus generic cheap rybelsus 14 mg
order prednisone 20mg for sale prednisone 40mg pill deltasone 40mg canada
purchase accutane pill accutane ca isotretinoin ca
order ventolin 2mg generic albuterol price ventolin inhalator us
buy amoxicillin 250mg without prescription cheap amoxil 500mg amoxicillin 250mg price
order amoxiclav pills clavulanate uk how to get augmentin without a prescription
zithromax 500mg us order zithromax 250mg online cheap order azithromycin 500mg online cheap
omnacortil 10mg usa cheap omnacortil for sale prednisolone 20mg ca
purchase clomiphene buy generic clomid 100mg order clomid
gabapentin 100mg cheap cheap gabapentin 100mg purchase neurontin sale
real viagra pills viagra order online sildenafil 50mg tablet
doxycycline 100mg for sale doxycycline 200mg ca doxycycline 200mg without prescription
purchase vardenafil generic order levitra 20mg for sale levitra 10mg drug
free spins no deposit canada real money casino online free slot machine games
cost pregabalin buy generic pregabalin order pregabalin 150mg generic
real cialis fast shipping generic tadalafil 20mg tadalafil 40mg pill
generic desloratadine 5mg buy clarinex 5mg pills purchase clarinex for sale
purchase cenforce order cenforce order cenforce 50mg online
purchase metformin generic cheap glycomet 1000mg order glucophage 500mg generic
dapoxetine 30mg pills buy cytotec paypal buy cytotec 200mcg
order orlistat 120mg without prescription order xenical without prescription oral diltiazem 180mg
order atorvastatin sale order atorvastatin online cheap buy atorvastatin 40mg generic
buy amlodipine oral amlodipine purchase norvasc without prescription
buy zovirax no prescription brand allopurinol zyloprim 100mg for sale
oral lisinopril 2.5mg order lisinopril 10mg purchase prinivil pill
order generic rosuvastatin 20mg order generic rosuvastatin 10mg how to get ezetimibe without a prescription
order prilosec online order prilosec without prescription prilosec 20mg pills
how to get motilium without a prescription buy sumycin pills for sale order tetracycline 500mg generic
brand lopressor 100mg lopressor 100mg ca metoprolol 50mg uk
cheap atenolol 50mg buy tenormin 50mg for sale how to buy tenormin
buy toradol generic colcrys generic colchicine sale
cheap depo-medrol medrol generic name order medrol online
buy nothing day essay help me write a research paper cheap term papers
buy methotrexate generic methotrexate online buy cheap coumadin
cheap flomax tamsulosin pills celebrex 100mg without prescription
nexium online order topamax online order order topamax 100mg online cheap
purchase imitrex pill cost levofloxacin order levofloxacin 250mg
purchase simvastatin generic where can i buy simvastatin buy valtrex online
avodart brand ranitidine 300mg sale ranitidine for sale online
proscar 1mg drug buy diflucan for sale buy fluconazole generic
buy ampicillin generic buy amoxil generic amoxil usa
cipro 500mg drug – order ciprofloxacin generic brand augmentin 375mg
purchase cipro online cheap – ethambutol price clavulanate pill
buy flagyl pills for sale – order terramycin generic cost zithromax 500mg
ciplox over the counter – oral doryx buy erythromycin pills
order valtrex 500mg sale – valacyclovir canada acyclovir for sale online
ivermectin without a doctor prescription – cheap ciplox 500 mg buy tetracycline without prescription
brand metronidazole 200mg – order amoxicillin pills buy azithromycin generic
ampicillin online order buy penicillin cheap amoxicillin oral
where can i buy furosemide – prograf 1mg pill capoten 25 mg usa
buy metformin 500mg pills – epivir usa order generic lincocin 500 mg
purchase zidovudine generic – allopurinol cost
buy generic clozapine – aceon order buy generic pepcid
seroquel 100mg oral – capsules ziprasidone buy eskalith
buy anafranil 50mg – buy generic duloxetine 40mg doxepin 75mg cheap
order hydroxyzine 25mg pill – where can i buy pamelor amitriptyline cheap
buy generic augmentin over the counter – buy acillin without prescription buy generic ciprofloxacin for sale
cheap amoxil online – amoxicillin price buy generic cipro 500mg
purchase cleocin without prescription – order monodox generic chloromycetin order
purchase azithromycin generic – buy flagyl online cheap order ciplox 500mg for sale
stromectol cream – buy doxycycline no prescription cefaclor cheap
order albuterol inhalator for sale – order fluticasone without prescription theo-24 Cr 400 mg tablet
purchase glyburide online – buy pioglitazone 30mg online dapagliflozin medication
glucophage 1000mg pill – buy sitagliptin 100 mg buy cheap acarbose
order generic prandin – jardiance 10mg canada jardiance sale
buy terbinafine medication – griseofulvin cheap buy griseofulvin online cheap
buy rybelsus online – glucovance usa desmopressin brand
nizoral 200mg brand – nizoral 200 mg canada generic sporanox 100mg
buy famvir pills – buy famvir online valaciclovir 1000mg pills
buy cheap generic lanoxin – brand labetalol order lasix generic