{"id":11079,"date":"2024-11-13T00:00:00","date_gmt":"2024-11-12T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/plus-value-immobiliere-taxable-sauf-exceptions\/"},"modified":"2024-11-13T00:00:00","modified_gmt":"2024-11-12T23:00:00","slug":"plus-value-immobiliere-taxable-sauf-exceptions","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/plus-value-immobiliere-taxable-sauf-exceptions\/","title":{"rendered":"Plus-value immobili\u00e8re\u202f: taxable, sauf exceptions\u2026"},"content":{"rendered":"<p>Apr\u00e8s avoir transmis un quart d\u2019un immeuble qu\u2019il d\u00e9tient avec sa s\u0153ur au partenaire pacs\u00e9 de cette derni\u00e8re, un particulier demande \u00e0 \u00eatre rembours\u00e9 des pr\u00e9l\u00e8vements sociaux qu\u2019il a indument vers\u00e9s. Pourquoi\u202f? Parce qu\u2019un partage de bien d\u00e9pendant d\u2019une succession \u00e0 un conjoint est exon\u00e9r\u00e9. Refus de l\u2019administration. Pourquoi\u202f?<\/p>\n<h2>Plus-value immobili\u00e8re\u202f: la nature de la transmission, \u00e7a compte\u202f!<\/h2>\n<p>Pour rappel, les gains, appel\u00e9s plus-values, r\u00e9alis\u00e9s par un particulier \u00e0 l\u2019occasion de la vente de biens immobiliers b\u00e2tis ou non b\u00e2tis, sont soumis \u00e0 l\u2019imp\u00f4t sur le revenu au titre des plus-values immobili\u00e8res.<\/p>\n<p>Hormis l\u2019exon\u00e9ration fiscale applicable \u00e0 la vente de la r\u00e9sidence principale, cette taxation ne s\u2019applique pas non plus, en revanche\u202f:<\/p>\n<ul>\n<li>aux partages des biens compris dans une succession et qui interviennent entre les membres de l\u2019indivision, leur conjoint, leurs ascendants, leurs descendants ou ayants-droits \u00e0 titre universel ou de plusieurs d\u2019entre eux\u202f;<\/li>\n<li>aux partages portant sur des biens indivis issus d\u2019une donation-partage\u202f;<\/li>\n<li>aux partages portant sur des biens indivis acquis par des partenaires ayant conclu un pacte civil de solidarit\u00e9 ou par des \u00e9poux, avant ou pendant le pacte ou le mariage.<\/li>\n<\/ul>\n<p>Des cas d\u2019exon\u00e9ration qui vont faire l\u2019objet d\u2019un d\u00e9bat\u2026<\/p>\n<p>Dans cette affaire, un particulier vend le quart d\u2019un ensemble immobilier, qu\u2019il d\u00e9tient en pleine propri\u00e9taire, au partenaire de sa s\u0153ur, li\u00e9 \u00e0 elle par un pacte civil de solidarit\u00e9.<\/p>\n<p>\u00c0 l\u2019occasion de la signature de l\u2019acte notari\u00e9, il paye les pr\u00e9l\u00e8vements sociaux correspondants.<\/p>\n<p>Sauf qu\u2019il n\u2019aurait pas d\u00fb les payer, conteste finalement le particulier qui en demande le remboursement\u202f: selon lui, les partages de biens immobiliers d\u00e9pendant d\u2019une succession entre les membres de l\u2019indivision et leur conjoint \u00e9chappent \u00e0 toute imposition.<\/p>\n<p>Seulement s\u2019il s\u2019agit de biens compris dans une succession, conteste l\u2019administration. Or, rien ne prouve ici que la part de l\u2019immeuble vendue ait \u00e9t\u00e9 d\u00e9tenue par le particulier en indivision avec sa s\u0153ur, dans le cadre d\u2019une succession.<\/p>\n<p>Partant de l\u00e0, l\u2019acte notari\u00e9 relatif \u00e0 la transmission d\u2019un quart de l\u2019immeuble au partenaire de sa s\u0153ur est une vente et non un partage de biens immobiliers d\u00e9pendant d\u2019une succession.<\/p>\n<p>Par ailleurs, l\u2019immeuble, objet de la plus-value, n\u2019a pas \u00e9t\u00e9 partag\u00e9 entre membres de l&#8217;indivision, leurs conjoints, ascendants ou descendants puisque l\u2019acheteur n\u2019est pas le conjoint de la s\u0153ur du particulier, ajoute l\u2019administration.<\/p>\n<p>Et pour finir, l\u2019acte notari\u00e9 ne porte pas sur un bien indivis acquis par des partenaires ayant conclu un pacte civil de solidarit\u00e9, puisque l&#8217;op\u00e9ration a pr\u00e9cis\u00e9ment eu pour objet de cr\u00e9er cette nouvelle indivision entre la s\u0153ur du contribuable et son partenaire.<\/p>\n<p>Ce que confirme le juge qui donne raison \u00e0 l\u2019administration. Toutes les conditions pour b\u00e9n\u00e9ficier d\u2019une exon\u00e9ration n\u2019\u00e9tant pas remplies ici, la demande du particulier doit \u00eatre refus\u00e9e.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000050394292?init=true&amp;page=1&amp;query=22MA02964&amp;searchField=ALL&amp;tab_selection=all\" rel=\"noopener\" target=\"_blank\">Arr\u00eat de la Cour administrative d\u2019appel de Marseille du 17 octobre 2024, no 22MA02964<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/plus-value-immobiliere-taxable-sauf-exceptions\" target=\"_blank\" rel=\"noopener\">Plus-value immobili\u00e8re : taxable, sauf exceptions\u2026 <\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_plusvalueimmobiliere.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Apr\u00e8s avoir transmis un quart d\u2019un immeuble qu\u2019il d\u00e9tient avec sa s\u0153ur au partenaire pacs\u00e9 de cette derni\u00e8re, un particulier demande \u00e0 \u00eatre rembours\u00e9 des pr\u00e9l\u00e8vements sociaux qu\u2019il a indument vers\u00e9s. Pourquoi\u202f? Parce qu\u2019un partage de bien d\u00e9pendant d\u2019une succession \u00e0 un conjoint est exon\u00e9r\u00e9. Refus de l\u2019administration. Pourquoi\u202f?<\/p>\n","protected":false},"author":0,"featured_media":11080,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,10],"tags":[],"class_list":["post-11079","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","category-le-coin-du-dirigeant"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Plus-value immobili\u00e8re\u202f: taxable, sauf exceptions\u2026 - Cabinet Magar<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cabinet-magar.fr\/actualites\/plus-value-immobiliere-taxable-sauf-exceptions\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Plus-value immobili\u00e8re\u202f: taxable, sauf exceptions\u2026 - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Apr\u00e8s avoir transmis un quart d\u2019un immeuble qu\u2019il d\u00e9tient avec sa s\u0153ur au partenaire pacs\u00e9 de cette derni\u00e8re, un particulier demande \u00e0 \u00eatre rembours\u00e9 des pr\u00e9l\u00e8vements sociaux qu\u2019il a indument vers\u00e9s. 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