{"id":19485,"date":"2020-09-25T07:16:00","date_gmt":"2020-09-25T07:16:00","guid":{"rendered":"https:\/\/avoloi.eu\/?p=19485"},"modified":"2020-09-25T07:16:00","modified_gmt":"2020-09-25T07:16:00","slug":"taxation-plus-value-immobiliere","status":"publish","type":"post","link":"https:\/\/avoloi.fr\/blog\/taxation-plus-value-immobiliere\/","title":{"rendered":"Taxation de la plus-value immobili\u00e8re : calcul et exon\u00e9ration"},"content":{"rendered":"<p style=\"text-align: justify;\">M\u00eame si le confinement a modifi\u00e9 les attentes des acheteurs, les particuliers restent dans l\u2019ensemble motiv\u00e9s et confiants quant \u00e0 la r\u00e9alisation de leurs projets immobiliers. Ce contexte, pour l\u2019heure favorable au march\u00e9 immobilier, offre une occasion de rappeler le principe de la taxation de la plus-value immobili\u00e8re ainsi que son mode de calcul.<\/p>\n<h2 style=\"text-align: justify;\">Dans quels cas la plus-value immobili\u00e8re est-elle soumise \u00e0 la taxation\u00a0?<\/h2>\n<h3 style=\"text-align: justify;\">Le principe de l\u2019imp\u00f4t sur la plus-value<\/h3>\n<p style=\"text-align: justify;\">Lorsqu\u2019un bien immobilier est vendu \u00e0 un montant sup\u00e9rieur \u00e0 son prix d\u2019acquisition, la diff\u00e9rence entre le prix de vente et le prix d&rsquo;achat constitue une plus-value immobili\u00e8re. La plus-value r\u00e9alis\u00e9e sur la cession \u00e0 titre on\u00e9reux (vente, \u00e9change ou apport en soci\u00e9t\u00e9) d\u2019une maison, d\u2019un appartement ou d\u2019un terrain est assujettie \u00e0 l\u2019<a href=\"https:\/\/avoloi.eu\/tag\/impot-sur-le-revenu\/\"><strong>imp\u00f4t sur le revenu<\/strong><\/a>. Sont \u00e9galement pr\u00e9vu des <strong>pr\u00e9l\u00e8vements sociaux<\/strong>. Il existe des <strong>exception\u00a0 concernant la <\/strong><a href=\"https:\/\/www.impots.gouv.fr\/portail\/particulier\/plus-values-exonerees\" target=\"_blank\" rel=\"nofollow noopener noreferrer\"><strong>r\u00e9sidence principale<\/strong><\/a> et de ses d\u00e9pendances. Les plus-values constat\u00e9es dans le cadre d\u2019une donation ou d\u2019une succession \u00e9chappent \u00e9galement \u00e0 cette taxation.<\/p>\n<h3 style=\"text-align: justify;\">Les cas d\u2019exon\u00e9ration d\u2019imp\u00f4ts sur la plus-value<\/h3>\n<p style=\"text-align: justify;\">Certaines plus-values immobili\u00e8res imposables peuvent n\u00e9anmoins faire l\u2019objet d\u2019une <strong>exon\u00e9ration d\u2019imp\u00f4ts<\/strong>. C\u2019est notamment le cas lorsque\u00a0:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Le bien c\u00e9d\u00e9 est d\u00e9tenu par le c\u00e9dant depuis plus de 22 ans (concernant l\u2019imp\u00f4t sur le revenu) et depuis plus de 30 ans (concernant les pr\u00e9l\u00e8vements sociaux).<\/li>\n<li>Il s\u2019agit de la premi\u00e8re vente d\u2019une r\u00e9sidence secondaire, le c\u00e9dant n\u2019\u00e9tant pas propri\u00e9taire de sa r\u00e9sidence principale pendant les 4 ann\u00e9es qui pr\u00e9c\u00e9dent la vente et le prix de cession est r\u00e9investi dans les 2 ann\u00e9es qui suivent dans l\u2019acquisition ou la construction de son logement principal.<\/li>\n<li>Le prix de cession du bien immobilier est inf\u00e9rieur ou \u00e9gal \u00e0 15 000 \u20ac.<\/li>\n<li>La vente concerne l\u2019ancienne habitation principale (rest\u00e9e vacante) d\u2019une personne \u00e2g\u00e9e ou handicap\u00e9e r\u00e9sidant en maison de retraite ou en foyer d&rsquo;accueil m\u00e9dicalis\u00e9. La vente doit toutefois intervenir dans les 2 ans qui suivent le d\u00e9part du propri\u00e9taire pour l\u2019\u00e9tablissement m\u00e9dicalis\u00e9. En outre, l\u2019exon\u00e9ration est soumise \u00e0 des conditions de ressources de la part du vendeur.<\/li>\n<li>Le c\u00e9dant est une personne retrait\u00e9e ou invalide aux revenus faibles et de condition modeste, peu important le bien immobilier c\u00e9d\u00e9.<\/li>\n<li>La vente porte sur l\u2019habitation en France d\u2019un non-r\u00e9sident. L\u2019exon\u00e9ration est notamment conditionn\u00e9e au nouveau pays de r\u00e9sidence du propri\u00e9taire ainsi qu\u2019\u00e0 la date de la transaction.<\/li>\n<li>La cession est r\u00e9alis\u00e9e, le 31 d\u00e9cembre 2022 au plus tard, au profit d\u2019un organisme ou d\u2019un particulier. L\u2019objectif de ce dernier doit \u00eatre la construction de logements sociaux dans les 4 ans qui suivent la vente.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><strong>Comment calcule-t-on l\u2019imposition sur les plus-values immobili\u00e8res\u00a0?<\/strong><\/h2>\n<h3 style=\"text-align: justify;\">Le calcul de l\u2019assiette de l\u2019imp\u00f4t<\/h3>\n<p style=\"text-align: justify;\">La <strong>plus-value imposable<\/strong> se calcule en d\u00e9duisant le prix d&rsquo;acquisition du prix de cession du bien immobilier. Le <strong>prix d\u2019acquisition <\/strong>est le prix stipul\u00e9 dans l&rsquo;acte d\u2019achat corrig\u00e9 (c\u2019est \u00e0 dire major\u00e9 des frais d&rsquo;acquisition, du co\u00fbt des travaux, etc.). Lorsque le bien a \u00e9t\u00e9 transmis \u00e0 titre gratuit, il s&rsquo;agit de la valeur retenue pour \u00e9tablir le montant des droits de succession ou de donation. Le <strong>prix de vente<\/strong> correspond, quant \u00e0 lui, au prix indiqu\u00e9 dans l&rsquo;acte de cession d\u00e9finitif. Il faut tout de m\u00eame d\u00e9duire les frais support\u00e9s par le c\u00e9dant lors de la vente (diagnostics techniques, amiante\u2026), et ajouter les sommes vers\u00e9es \u00e0 son profit (indemnit\u00e9 d&rsquo;\u00e9viction, etc.).<\/p>\n<h3 style=\"text-align: justify;\">Le montant de l\u2019abattement<\/h3>\n<p style=\"text-align: justify;\">Un <strong>abattement<\/strong> est ensuite appliqu\u00e9 sur le montant de la plus-value imposable. Le taux de l\u2019abattement varie en fonction de la nature de la taxation (imp\u00f4t sur le revenu ou pr\u00e9l\u00e8vements sociaux) et de la dur\u00e9e de d\u00e9tention du bien. Ainsi, plus le bien immobilier est conserv\u00e9 longtemps dans le patrimoine du c\u00e9dant, plus le taux de l\u2019abattement est important. En revanche, pour les plus-values imposables dont le montant exc\u00e8de 50 000 \u20ac, une <strong><a href=\"https:\/\/avoloi.eu\/tag\/taxe\/\">taxe<\/a> suppl\u00e9mentaire<\/strong> est additionn\u00e9e au taux de l\u2019imp\u00f4t sur le revenu.<\/p>\n<p style=\"text-align: justify;\">Pour favoriser l\u2019\u00e9dification de nouveaux logements, un <strong>abattement exceptionnel<\/strong> est accord\u00e9 sur les plus-values r\u00e9alis\u00e9es \u00e0 l\u2019occasion des cessions de terrains \u00e0 b\u00e2tir. Ces terrains doivent \u00eatre situ\u00e9s en zone tendue en vue de la construction de b\u00e2timents d&rsquo;habitation collectifs ou de logements sociaux. La signature de la promesse de vente doit intervenir le 31 d\u00e9cembre 2020 au plus tard. Les travaux devront \u00eatre effectu\u00e9s dans un d\u00e9lai de 4 ans \u00e0 compter de la date d&rsquo;acquisition desdits terrains.<\/p>\n<h3 style=\"text-align: justify;\">En pratique \u2026<\/h3>\n<p style=\"text-align: justify;\">Le notaire, \u00e0 qui la cession du bien a \u00e9t\u00e9 confi\u00e9e, proc\u00e8de au <a href=\"http:\/\/plus-values.notaires.fr\/simulateur\/index.xhtml\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">calcul<\/a> puis \u00e0 la d\u00e9claration de la plus-value immobili\u00e8re aupr\u00e8s de l&rsquo;administration fiscale. Le paiement de l&rsquo;imp\u00f4t correspondant est effectu\u00e9 au moment de l\u2019enregistrement de l\u2019acte aupr\u00e8s des services fiscaux. Le vendeur a, par la suite, \u00e0 charge de reporter sur sa d\u00e9claration de revenus le montant de la plus-value d\u00e9clar\u00e9e par le notaire. La plus-value imposable sera ainsi prise en compte pour le calcul du revenu fiscal de r\u00e9f\u00e9rence, sans pour autant entra\u00eener une nouvelle imposition.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>M\u00eame si le confinement a modifi\u00e9 les attentes des acheteurs, les particuliers restent dans l\u2019ensemble motiv\u00e9s et confiants quant \u00e0 la r\u00e9alisation de leurs projets immobiliers&#8230;<\/p>\n","protected":false},"author":2,"featured_media":19486,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[281],"tags":[511,6,86,512,247],"class_list":["post-19485","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-droit-fiscal-patrimonial","tag-abattement","tag-immobilier","tag-impot","tag-plus-value","tag-taxe"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Taxation de la plus-value immobili\u00e8re : calcul et exon\u00e9ration<\/title>\n<meta name=\"description\" content=\"Taxation de la plus-value immobili\u00e8re : comment cela fonctionne ? 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