{"id":12332,"date":"2025-07-04T00:00:00","date_gmt":"2025-07-03T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/vente-dune-residence-secondaire-une-exoneration-sous-conditions\/"},"modified":"2025-07-04T00:00:00","modified_gmt":"2025-07-03T22:00:00","slug":"vente-dune-residence-secondaire-une-exoneration-sous-conditions","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/vente-dune-residence-secondaire-une-exoneration-sous-conditions\/","title":{"rendered":"Vente d\u2019une r\u00e9sidence secondaire : une exon\u00e9ration, sous conditions ?"},"content":{"rendered":"<p>Le gain r\u00e9alis\u00e9 lors de la vente d\u2019une r\u00e9sidence secondaire peut, toutes conditions par ailleurs remplies, \u00eatre exon\u00e9r\u00e9 d\u2019imp\u00f4t sur le revenu d\u00e8s lors que le produit de la vente est r\u00e9investi dans l\u2019achat d\u2019une r\u00e9sidence principale. Mais est-il exig\u00e9 de conserver cette r\u00e9sidence principale pendant une dur\u00e9e minimale ? R\u00e9ponse du Gouvernement\u2026<\/p>\n<h2>Plus-value immobili\u00e8re et remploi : une exon\u00e9ration sous conditions&nbsp;<\/h2>\n<p>Pour rappel, le gain, appel\u00e9 plus-value, r\u00e9alis\u00e9 \u00e0 l\u2019occasion de la 1re vente d\u2019un logement, autre que la r\u00e9sidence principale, y compris ses d\u00e9pendances imm\u00e9diates et n\u00e9cessaires, est exon\u00e9r\u00e9 d\u2019imp\u00f4t sur le revenu sous r\u00e9serve que le vendeur :&nbsp;<\/p>\n<ul>\n<li>n\u2019a pas \u00e9t\u00e9 propri\u00e9taire de sa r\u00e9sidence principale au cours des 4 ann\u00e9es pr\u00e9c\u00e9dant cette vente directement ou par l\u2019interm\u00e9diaire d\u2019une soci\u00e9t\u00e9 (pour appr\u00e9cier cette condition, il faut se placer au jour de la vente de la r\u00e9sidence secondaire ou du bien lou\u00e9) ;<\/li>\n<li>se sert des fonds re\u00e7us gr\u00e2ce \u00e0 cette vente pour acheter ou construire sa r\u00e9sidence principale, ce remploi devant \u00eatre effectif dans les 24 mois de la vente.&nbsp;<\/li>\n<\/ul>\n<p>Toutefois, aucune pr\u00e9cision n\u2019est apport\u00e9e quant \u00e0 la dur\u00e9e minimale de conservation de la nouvelle r\u00e9sidence principale pour \u00e9viter une remise en cause de l\u2019exon\u00e9ration. Une situation qui interpelle une d\u00e9put\u00e9e, qui demande alors au Gouvernement de clarifier cette dur\u00e9e minimale.&nbsp;<\/p>\n<p>\u00c0 cette occasion, le Gouvernement rappelle qu\u2019aucune condition tenant \u00e0 une dur\u00e9e minimale d\u2019affectation \u00e0 la r\u00e9sidence principale n\u2019est pr\u00e9vue pour b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration. En revanche, il pr\u00e9cise que sont consid\u00e9r\u00e9s comme une r\u00e9sidence principale pour l&#8217;application de la condition de remploi, les immeubles ou parties d&#8217;immeubles constituant la r\u00e9sidence habituelle et effective du propri\u00e9taire.&nbsp;<\/p>\n<p>Par \u00ab r\u00e9sidence habituelle \u00bb, il faut comprendre le lieu o\u00f9 le contribuable r\u00e9side habituellement pendant la majeure partie de l&#8217;ann\u00e9e. La notion de r\u00e9sidence effective implique qu&#8217;une utilisation temporaire d&#8217;un logement n\u2019est pas suffisante pour que celui-ci ait le caract\u00e8re d&#8217;une r\u00e9sidence principale susceptible d&#8217;ouvrir droit \u00e0 l&#8217;exon\u00e9ration \u00e0 ce titre.<\/p>\n<p>En cas de doute, le contribuable est tenu de prouver par tous moyens l&#8217;effectivit\u00e9 de la r\u00e9sidence. Dans ce cadre, l&#8217;affectation du logement \u00e0 la r\u00e9sidence habituelle et effective du contribuable doit \u00eatre d&#8217;une dur\u00e9e suffisamment significative pour que la r\u00e9alit\u00e9 de cette affectation ne puisse \u00eatre remise en cause par l\u2019administration fiscale.&nbsp;<\/p>\n<p>Il s&#8217;agit ici de questions de fait, appr\u00e9ci\u00e9es au cas par cas par l&#8217;administration, sous le contr\u00f4le du juge de l&#8217;imp\u00f4t.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/questions.assemblee-nationale.fr\/q17\/17-4693QE.htm\" target=\"_blank\">R\u00e9ponse minist\u00e9rielle Ranc, Assembl\u00e9e nationale, du 3 juin 2025, no 4693 : \u00ab Exon\u00e9ration de l&#8217;imp\u00f4t sur les plus-values immobili\u00e8res \u00bb<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/vente-d-une-residence-secondaire-une-exoneration-sous-conditions\" target=\"_blank\">Vente d\u2019une r\u00e9sidence secondaire : une exon\u00e9ration, sous conditions ?<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_residencesecondaire.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le gain r\u00e9alis\u00e9 lors de la vente d\u2019une r\u00e9sidence secondaire peut, toutes conditions par ailleurs remplies, \u00eatre exon\u00e9r\u00e9 d\u2019imp\u00f4t sur le revenu d\u00e8s lors que le produit de la vente est r\u00e9investi dans l\u2019achat d\u2019une r\u00e9sidence principale. Mais est-il exig\u00e9 de conserver cette r\u00e9sidence principale pendant une dur\u00e9e minimale ? R\u00e9ponse du Gouvernement\u2026<\/p>\n","protected":false},"author":0,"featured_media":12333,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,10],"tags":[],"class_list":["post-12332","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>Vente d\u2019une r\u00e9sidence secondaire : une exon\u00e9ration, sous conditions ? - 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\/vente-dune-residence-secondaire-une-exoneration-sous-conditions\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Vente d\u2019une r\u00e9sidence secondaire : une exon\u00e9ration, sous conditions ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Le gain r\u00e9alis\u00e9 lors de la vente d\u2019une r\u00e9sidence secondaire peut, toutes conditions par ailleurs remplies, \u00eatre exon\u00e9r\u00e9 d\u2019imp\u00f4t sur le revenu d\u00e8s lors que le produit de la vente est r\u00e9investi dans l\u2019achat d\u2019une r\u00e9sidence principale. 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