{"id":11358,"date":"2024-12-20T00:00:00","date_gmt":"2024-12-19T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-proprietaire-qui-ne-vit-fiscalement-pas-au-bon-endroit\/"},"modified":"2024-12-20T00:00:00","modified_gmt":"2024-12-19T23:00:00","slug":"cest-lhistoire-dun-proprietaire-qui-ne-vit-fiscalement-pas-au-bon-endroit","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/la-petite-histoire-du-jour\/cest-lhistoire-dun-proprietaire-qui-ne-vit-fiscalement-pas-au-bon-endroit\/","title":{"rendered":"C\u2019est l\u2019histoire d\u2019un propri\u00e9taire qui ne vit (fiscalement) pas au bon endroit\u2026"},"content":{"rendered":"<p class=\"title\">C\u2019est l\u2019histoire d\u2019un propri\u00e9taire qui ne vit (fiscalement) pas au bon endroit\u2026 <\/p>\n<div>\n<p>Un propri\u00e9taire vend sa r\u00e9sidence secondaire et r\u00e9investit le prix de vente dans l\u2019achat de sa r\u00e9sidence principale. Une situation qui lui permet de b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration fiscale du gain r\u00e9alis\u00e9 applicable dans cette hypoth\u00e8se, selon lui\u2026<\/p>\n<p>Seulement si ce gain est r\u00e9investi dans une r\u00e9sidence \u00ab\u202fprincipale\u202f\u00bb, rappelle l\u2019administration. Ce qui n\u2019est pas le cas ici\u2026 S\u2019il a bien r\u00e9investi dans un logement, cela ne peut pas \u00eatre une \u00ab\u202fr\u00e9sidence principale\u202f\u00bb parce que, d\u2019une part, il occupe un logement de fonction par obligation professionnelle \u00e0 titre de r\u00e9sidence principale, et, d\u2019autre part, les documents qu\u2019il fournit (factures d\u2019eau, de gaz, d\u2019\u00e9lectricit\u00e9, etc.) li\u00e9s \u00e0 la maison qu\u2019il vient d\u2019acheter sont loin de prouver qu\u2019il occupe effectivement cette maison\u2026<\/p>\n<p>Des documents qui ne prouvent effectivement rien, tranche le juge\u202f: puisque rien ne prouve ici que le logement achet\u00e9 est sa r\u00e9sidence principale, le vendeur doit payer l\u2019imp\u00f4t \u00e0 raison de la vente de sa r\u00e9sidence secondaire\u2026<\/p>\n<\/p><\/div>\n<div>Source : <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000050490529?init=true&amp;page=1&amp;query=23NT03558&amp;searchField=ALL&amp;tab_selection=all\" rel=\"noopener\" target=\"_blank\">Arr\u00eat de la Cour administrative d\u2019appel de Nantes du 12 novembre 2024, no 23NT03558<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/la-petite-histoire-du-jour\/c-est-l-histoire-d-un-proprietaire-qui-ne-vit-fiscalement-pas-au-bon-endroit\" target=\"_blank\" rel=\"noopener\">La petite histoire du jour<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/petites_histoires\/images\/Shutterstock_residencesecondaireproprietaire.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u2019est l\u2019histoire d\u2019un propri\u00e9taire qui ne vit (fiscalement) pas au bon endroit\u2026<\/p>\n","protected":false},"author":0,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-11358","post","type-post","status-publish","format-standard","hentry","category-la-petite-histoire-du-jour"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - 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