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Le dispositif ZFU « MEFPIE

Le dispositif «  Zone Franche Urbaine » a été reconduit jusqu’au 31 décembre 2014 suite à l’ Article 157, loi n° 2011-1977 du 28 décembre 2011, JO du 29.  Il concerne les entreprises qui s’implantent dans le périmètre de la ZFU à partir du 01 janvier 2012.

Ce dispositif a été mis en place dans le but de dynamiser le territoire par la création d’emploi et le développement de l’activité économique.

Toutefois, des modifications ont été apportées au dispositif portant sur :

  • la clause locale d’embauche:  Auparavant , les entreprises avaient pour obligation d’employer 1/3 du personnel  résident en ZFU et maintenant, ½ doivent résider en ZFU ou en ZUS.
  • L’exonération de l’Impôt sur les Sociétés, sur les Revenus ou sur les bénéfices pour les entreprises employant des salariés: En effet, pour pouvoir bénéficier de cette exonération, le salaire versé aux employés ne devra pas dépasser les 200% du SMIC. Cette exonération est en corrélation avec l’exonération des charges sociales patronales.

Un petit rappel des conditions pour pouvoir bénéficier du dispositif:

  • S’implanter en ZFU
  • Employer pas plus de 50 salariés
  • Ne pas exercer les activités suivantes:
    • de la construction automobile,
    • de la construction navale,
    • de la fabrication de fibres textiles artificielles ou synthétiques,
    • de la sidérurgie,
    • du transport routier de marchandise (nouveau code NAF : 49A1A et 4941B),
    • L’État, une collectivité territoriale ou un établissement public administratif, scientifique ou culturel,
    • un particulier employeur,
    • une chambre professionnelle ou consulaire,
    • une mutuelle,
    • un syndicat,
    • une association à but non lucratif non assujettie à l’impôt sur les sociétés et à la TVA,
    • si vous exercez une activité de crédit bail mobilier et de location d’immeubles à usage d’habitation. .
    • les activités civiles (en particulier : les activités agricoles, de la construction-vente immobilière, gestion d’un patrimoine mobilier ou immobilier)

L’entreprise aura droit à une exonération de 5 ans à 100% et puis d’une dégressivité, soit de 9 ans pour les entreprises de moins de 5 salariés ou de 3 ans pour les entreprises de plus de 5 salariés.

Pour pouvoir bénéficier de ces exonérations, les entreprises devront retirer une attestation auprès du service ZFU à la MEFPIE (95 pente Sassy, Espace Tarani – 97440 SAINT ANDRE) en joignant un extrait d’immatriculation puis faire la demande d’exonération auprès des services fiscaux et sociaux.

Pour plus de renseignements vous pouvez contacter le service ZFU de la MEFPIE au 0262 46 45 46.