Pay attention to deadlines
Before transferring the operation, it is necessary to ensure that the buyer meets the conditions imposed by the control structures: does the spouse have the professional capacity to become an operator? Is it multi-activities with a large non-agricultural income? Is the surface to be captured greater than the minimum established by the regional master plan? If not, you must apply for permission to work. This step should be expected. The provincial governor has at least four months to rule.
The procedures vary depending on the origin of the ownership of the land used as direct tenants. If the land belongs to the community, it can be used by either spouse. No change after conversion. If it belongs to the transferring spouse, the lease agreement must be signed.
When the transferor is the sole owner of the leases on the used land plots, the transfer of them to the acquiring spouse is not automatic. Requires owners approval. If the latter opposes this transfer, the lessee may apply to the Common Rural Lease Court for permission to transfer his lease.
In some cases, both spouses appear in the contract as tenants (the bail organizer). Only one spouse can continue to manage the property. He must inform the landlord of the cessation of the joint tenant’s activity within three months and request continued use of the property alone by registered letter with acknowledgment of receipt (Article L411-35 of the Rural Code).
Waiver between spouses
The assets that make up a single farm can be common. This is the case if the spouses are married under a communal system and property is acquired during the marriage, thanks to the spouses’ income or income from each person’s property. In this case, the goods belong to one as much as they belong to the other. The transfer of individual ownership is considered an alternative between the spouses.
For tax authorities, the resumption of the joint operation is considered a continuation of activity. Existing tax options continue and the transferred pair is not considered a newly stable pair. It preserves the history of the activity and turnover of the sole proprietorship which can make it possible to take advantage of the exemption from capital gains during the future sale of the structure (section 151 of the General Tax Code).
Sell or donate
The assets on the company’s balance sheet may be specific to the operator. This means that he obtained it either before his marriage or during his marriage if he was married under a separatist regime. They are transferred either by sale or by donation. Assets must be revalued and their sale incurs costs (donation and registration fees, etc.).
Since the movable property is not shared by the spouses, there is no tax continuity. The individual exploitation of the carrier was stopped and liquidated. The buyer is considered a new operator, and does not benefit from the history of the structure.
The new individual farmer sees his or her Social Security contributions and contributions calculated as a component of all farm income of the tax family if he files a joint tax return with his or her spouse and if farm space is taken over n is not reduced or increased by more than twice the minimum subject area (SMA) ), specified in each section. The buyer can choose the newly installed base. In this case, the calculation will be based on a constant and regular basis when professional income is known.
‘An expected decision’
Mélanie Devigne, Business Consultant at Desvres (Pas-de-Calais), AS AFA
“A transfer operation is a decision that must be anticipated and carefully considered, even if the buyer is the operator’s spouse. It is important that the spouses take the time to discuss the terms of the transfer and that relatives are involved in the discussions. It is not uncommon for a transfer between spouses to be an intermediate step before moving on to the grandchildren.” Landlords should be notified as soon as possible of the operator’s plan to assign his leases in order to avoid disappointment.Do not neglect management delays.”
Moving the single process between the pair results in a change of the SIREN number of the chassis. To benefit from Pac’s assistance, the purchasing spouse must contact the DDT Services (M) in their circle in order to obtain a Pacage Number.