{"id":11468,"date":"2025-01-17T00:00:00","date_gmt":"2025-01-16T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dassocies-qui-veulent-faire-dun-avantage-patrimonial-un-avantage-fiscal\/"},"modified":"2025-01-17T00:00:00","modified_gmt":"2025-01-16T23:00:00","slug":"cest-lhistoire-dassocies-qui-veulent-faire-dun-avantage-patrimonial-un-avantage-fiscal","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/la-petite-histoire-du-jour\/cest-lhistoire-dassocies-qui-veulent-faire-dun-avantage-patrimonial-un-avantage-fiscal\/","title":{"rendered":"C\u2019est l\u2019histoire d\u2019associ\u00e9s qui veulent faire d\u2019un avantage \u00ab\u202fpatrimonial\u202f\u00bb un avantage \u00ab\u202ffiscal\u202f\u00bb\u2026"},"content":{"rendered":"<p class=\"title\">C\u2019est l\u2019histoire d\u2019associ\u00e9s qui veulent faire d\u2019un avantage \u00ab\u202fpatrimonial\u202f\u00bb un avantage \u00ab\u202ffiscal\u202f\u00bb\u2026 <\/p>\n<div>\n<p>Parce que le bail commercial qu\u2019elle a conclu avec un locataire a pris fin, une SCI a, comme pr\u00e9vu dans le bail, r\u00e9cup\u00e9r\u00e9 gratuitement la propri\u00e9t\u00e9 des am\u00e9nagements r\u00e9alis\u00e9s par le locataire dans les locaux\u2026<\/p>\n<p>Une \u00ab r\u00e9cup\u00e9ration \u00bb qui, d\u2019un point de vue fiscal, s\u2019apparente \u00e0 un compl\u00e9ment de loyer, imposable entre les mains des associ\u00e9s de la SCI, rappelle l\u2019administration fiscale\u2026 Sauf que la clause du bail pr\u00e9voyant que les am\u00e9liorations faites par le locataire resteront \u00e0 la fin du bail la propri\u00e9t\u00e9 du bailleur sans indemnit\u00e9s de sa part, n\u2019est qu\u2019une clause usuelle\u202f: elle permet seulement d\u2019\u00e9viter aux bailleurs de rembourser les locataires pour les travaux effectu\u00e9s, se d\u00e9fendent les associ\u00e9s.<\/p>\n<p>\u00ab\u202fSans incidence\u202f!\u202f\u00bb, tranche le juge qui valide le redressement fiscal. Le montant des travaux d\u2019am\u00e9nagement augmente la valeur des locaux, de sorte que cet \u00ab\u202favantage \u00bb doit \u00eatre regard\u00e9 comme un compl\u00e9ment de loyer imposable entre les mains des associ\u00e9s dans la cat\u00e9gorie des revenus fonciers\u202f!<\/p>\n<\/p><\/div>\n<div>Source : <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000050755924?dateDecision=&amp;dateVersement=&amp;isAdvancedResult=&amp;juridiction=CONSEIL_ETAT&amp;juridiction=COURS_APPEL&amp;juridiction=TRIBUNAL_ADMINISTATIF&amp;juridiction=TRIBUNAL_CONFLIT&amp;page=1&amp;pageSize=10&amp;pdcSearchArbo=&amp;pdcSearchArboId=&amp;query=CGI&amp;searchField=ALL&amp;searchProximity=&amp;searchType=ALL&amp;sortValue=DATE_DESC&amp;tab_selection=cetat\" rel=\"noopener\" target=\"_blank\">Arr\u00eat de la Cour administrative d\u2019appel de Nancy du 5 d\u00e9cembre 2024, no 22NC02052<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/la-petite-histoire-du-jour\/c-est-l-histoire-d-associes-qui-veulent-faire-d-un-avantage-patrimonial-un-avantage-fiscal\" 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_scirecuperationimposable.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u2019est l\u2019histoire d\u2019associ\u00e9s qui veulent faire d\u2019un avantage \u00ab\u202fpatrimonial\u202f\u00bb un avantage \u00ab\u202ffiscal\u202f\u00bb\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-11468","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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