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Il est spécifiquement dédié à l’enregistrement des taxes foncières dues par les entreprises propriétaires de biens immobiliers. Cette taxe locale, calculée sur la base de la valeur cadastrale, est imposée par les collectivités territoriales (communes et départements) et concerne aussi bien les terrains nus, les terrains aménagés que les constructions.",[],{},{"nodeType":88,"data":109,"content":110},{},[111],{"nodeType":83,"value":112,"marks":113,"data":114},"",[],{},{"nodeType":79,"data":116,"content":117},{},[118],{"nodeType":83,"value":119,"marks":120,"data":121},"Quand utiliser le compte 63512 ?",[],{},{"nodeType":88,"data":123,"content":124},{},[125,129,135],{"nodeType":83,"value":126,"marks":127,"data":128},"Le compte 63512 est utilisé pour comptabiliser les ",[],{},{"nodeType":83,"value":130,"marks":131,"data":134},"taxes foncières",[132],{"type":133},"bold",{},{"nodeType":83,"value":136,"marks":137,"data":138}," payées sur les propriétés bâties ou non bâties détenues par l’entreprise : locaux professionnels, terrains, entrepôts, parkings, 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