Farmers' social contribution base: ancillary receipts and contribution capital gains treated as for tax

Article 25 of the 2026 Social Security Financing Act amends Article L. 136-4 of the Social Security Code: when determining the social contribution base of self-employed farmers, the tax rules attaching ancillary receipts to farm profits (Article 75 of the General Tax Code) and the regime for capital gains on contributing a sole proprietorship to a company (Article 151 octies) are now taken into account, as Article 75-0 A already was.