{"id":12201,"date":"2025-05-01T00:00:00","date_gmt":"2025-04-30T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/impot-sur-la-fortune-immobiliere-comparer-ce-qui-est-comparable\/"},"modified":"2026-01-29T05:00:29","modified_gmt":"2026-01-29T04:00:29","slug":"impot-sur-la-fortune-immobiliere-comparer-ce-qui-est-comparable","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/le-saviez-vous\/impot-sur-la-fortune-immobiliere-comparer-ce-qui-est-comparable\/","title":{"rendered":"Imp\u00f4t sur la fortune immobili\u00e8re : comparer ce qui est comparable !"},"content":{"rendered":"<div class=\"question-quizz\">\n<p>Un particulier se voit notifier un redressement d\u2019imp\u00f4t sur la fortune immobili\u00e8re (IFI), l\u2019administration fiscale estimant que la valeur d\u00e9clar\u00e9e de l\u2019un de ses biens immobiliers est sous-\u00e9valu\u00e9e. Pour justifier cette rectification, l\u2019administration s\u2019est appuy\u00e9e sur des ventes de biens \u00ab comparables \u00bb.<\/p>\n<p>\u00c0 un d\u00e9tail pr\u00e8s, constate le particulier : son bien est situ\u00e9 sur un terrain de plus de 4 000 m\u00b2, une caract\u00e9ristique absente des biens retenus \u00e0 titre de comparaison par l\u2019administration, qui n\u2019a pas pris en compte cette superficie. Est-ce un argument suffisant pour contester ce redressement fiscal ?<\/p>\n<\/p><\/div>\n<ul class=\"propal-quizz\">\n<li class=\"quizz-a\"><a href=\"#reponse\" onclick=\"document.getElementById('page-fiche').classList.add('quizz-open'); return false;\">Oui<\/a><\/li>\n<li class=\"quizz-b\"><a href=\"#reponse\" onclick=\"document.getElementById('page-fiche').classList.add('quizz-open'); return false;\">Non<\/a><\/li>\n<\/ul>\n<div id=\"rna\" class=\"reponse-non-affichee\"><\/div>\n<div id=\"reponse\" class=\"reponse-quizz-in\">La bonne r\u00e9ponse est&#8230;<br \/>Oui<\/p>\n<p>Lorsqu\u2019elle remet en cause la valeur d\u00e9clar\u00e9e d\u2019un bien soumis \u00e0 l\u2019IFI, l\u2019administration fiscale peut utiliser la m\u00e9thode dite des &#8222;comparables&#8220; pour en estimer la valeur r\u00e9elle. Toutefois, cette comparaison doit \u00eatre rigoureuse et tenir compte de l\u2019ensemble des caract\u00e9ristiques du bien concern\u00e9 : superficie, emplacement, \u00e9tat, date de construction, situation juridique, et notamment la surface du terrain. La comparaison doit donc viser des biens &#8222;intrins\u00e8quement similaires&#8220;.<\/p>\n<p>Le terrain repr\u00e9sente en effet un \u00e9l\u00e9ment d\u00e9terminant dans l\u2019\u00e9valuation de la valeur d\u2019un bien immobilier. Si cette donn\u00e9e n\u2019est pas correctement int\u00e9gr\u00e9e dans l\u2019analyse, les comparaisons utilis\u00e9es peuvent ne plus \u00eatre pertinentes, justifiant qu&#8217;elles puissent \u00eatre contest\u00e9es.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Un particulier se voit notifier un redressement d\u2019imp\u00f4t sur la fortune immobili\u00e8re (IFI), l\u2019administration&#8230;<\/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":[5],"tags":[],"class_list":["post-12201","post","type-post","status-publish","format-standard","hentry","category-le-saviez-vous"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Imp\u00f4t sur la fortune immobili\u00e8re : comparer ce qui est comparable ! - 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\/le-saviez-vous\/impot-sur-la-fortune-immobiliere-comparer-ce-qui-est-comparable\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Imp\u00f4t sur la fortune immobili\u00e8re : comparer ce qui est comparable ! 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