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6665-PGPAnnexe - Taxes sur les cessions à titre onéreux de terrains nus devenus constructibles - Coefficients d'érosion monétaire7
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BOI-ANNX-000097-20121227
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2012-12-27T15:34:21.000+01:00
Annexe - Taxes sur les cessions à titre onéreux de terrains nus devenus constructibles - Coefficients d'érosion monétaire
COEFFICIENTS D'EROSION MONETAIRE APPLICABLES AUX CESSIONS INTERVENUES EN 2013
|
Année de l'acquisition
|
Coefficient à appliquer
|
|
1920
|
609,441
|
|
1921
|
678,987
|
|
1922
|
717,786
|
|
1923
|
657,275
|
|
1924
|
572,411
|
|
1925
|
533,261
|
|
1926
|
403,754
|
|
1927
|
381,286
|
|
1928
|
387,162
|
|
1929
|
364,094
|
|
1930
|
365,862
|
|
1931
|
371,268
|
|
1932
|
414,107
|
|
1933
|
434,813
|
|
1934
|
460,494
|
|
1935
|
513,869
|
|
1936
|
471,047
|
|
1937
|
370,053
|
|
1938
|
320,259
|
|
1939
|
296,334
|
|
1940
|
248,738
|
|
1941
|
212,903
|
|
1942
|
182,635
|
|
1943
|
143,284
|
|
1944
|
112,321
|
|
1945
|
81,390
|
|
1946
|
49,660
|
|
1947
|
31,088
|
|
1948
|
19,612
|
|
1949
|
19,113
|
|
1950
|
17,188
|
|
1951
|
14,691
|
|
1952
|
13,145
|
|
1953
|
13,300
|
|
1954
|
13,338
|
|
1955
|
13,190
|
|
1956
|
12,940
|
|
1957
|
12,601
|
|
1958
|
10,948
|
|
1959
|
10,314
|
|
1960
|
9,952
|
|
1961
|
9,635
|
|
1962
|
9,193
|
|
1963
|
8,770
|
|
1964
|
8,479
|
|
1965
|
8,273
|
|
1966
|
8,055
|
|
1967
|
7,842
|
|
1968
|
7,503
|
|
1969
|
7,049
|
|
1970
|
6,699
|
|
1971
|
6,350
|
|
1972
|
5,982
|
|
1973
|
5,573
|
|
1974
|
4,901
|
|
1975
|
4,384
|
|
1976
|
4,000
|
|
1977
|
3,657
|
|
1978
|
3,353
|
|
1979
|
3,027
|
|
1980
|
2,674
|
|
1981
|
2,359
|
|
1982
|
2,109
|
|
1983
|
1,926
|
|
1984
|
1,789
|
|
1985
|
1,688
|
|
1986
|
1,648
|
|
1987
|
1,595
|
|
1988
|
1,555
|
|
1989
|
1,504
|
|
1990
|
1,454
|
|
1991
|
1,409
|
|
1992
|
1,376
|
|
1993
|
1,352
|
|
1994
|
1,334
|
|
1995
|
1,312
|
|
1996
|
1,287
|
|
1997
|
1,274
|
|
1998
|
1,266
|
|
1999
|
1,260
|
|
2000
|
1,240
|
|
2001
|
1,221
|
|
2002
|
1,200
|
|
2003
|
1,178
|
|
2004
|
1,159
|
|
2005
|
1,138
|
|
2006
|
1,120
|
|
2007
|
1,103
|
|
2008
|
1,073
|
|
2009
|
1,073
|
|
2010
|
1,057
|
|
2011
|
1,036
|
|
2012
|
1,018
|
|
2013
|
1,000
|
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