{"id":14128,"date":"2026-06-05T00:00:00","date_gmt":"2026-06-04T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-proprietaire-qui-vend-sa-residence-principale-quil-na-jamais-occupee\/"},"modified":"2026-06-05T00:00:00","modified_gmt":"2026-06-04T22:00:00","slug":"cest-lhistoire-dun-proprietaire-qui-vend-sa-residence-principale-quil-na-jamais-occupee","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/la-petite-histoire-du-jour\/cest-lhistoire-dun-proprietaire-qui-vend-sa-residence-principale-quil-na-jamais-occupee\/","title":{"rendered":"C\u2019est l\u2019histoire d\u2019un propri\u00e9taire qui vend sa r\u00e9sidence principale\u2026 qu\u2019il n\u2019a jamais occup\u00e9e\u2026"},"content":{"rendered":"<p class=\"title\">C\u2019est l\u2019histoire d\u2019un propri\u00e9taire qui vend sa r\u00e9sidence principale\u2026 qu\u2019il n\u2019a jamais occup\u00e9e\u2026<\/p>\n<div>\n<p>Un propri\u00e9taire vend sa maison et, parce qu\u2019il s\u2019agit de sa r\u00e9sidence principale, demande \u00e0 \u00eatre exon\u00e9r\u00e9 d\u2019imp\u00f4t pour cette vente. Ce que refuse l\u2019administration pour une raison simple : selon elle, cette maison n\u2019est pas et n\u2019a jamais \u00e9t\u00e9 sa r\u00e9sidence principale\u2026<\/p>\n<p>\u00ab Faux \u00bb, conteste le propri\u00e9taire qui rappelle que la maison est d\u00e9clar\u00e9e comme \u00e9tant sa r\u00e9sidence principale dans ses d\u00e9clarations d\u2019imp\u00f4t sur le revenu. Et pour preuve, il fournit aussi des factures d\u2019eau et d\u2019\u00e9lectricit\u00e9, ainsi qu\u2019une attestation d\u2019assurance qui confirme que cette maison \u00e9tait bien assur\u00e9e \u00e0 titre de r\u00e9sidence principale\u2026 Des documents qui ne prouvent rien, r\u00e9pond l\u2019administration, et pour cause : les factures fournies t\u00e9moignent d\u2019une consommation bien inf\u00e9rieure \u00e0 celle normalement attendue d\u2019une \u00ab r\u00e9sidence principale \u00bb\u2026<\/p>\n<p>Ce qui confirme que rien n\u2019indique que la maison vendue a \u00e9t\u00e9 occup\u00e9e \u00e0 titre de r\u00e9sidence \u00ab principale \u00bb par le propri\u00e9taire, conclut le juge\u2026 qui lui refuse l\u2019exon\u00e9ration d\u2019imp\u00f4t !<\/p>\n<\/p><\/div>\n<div>Source : <\/p>\n<ul>\n<li>Arr\u00eat de la Cour administrative d\u2019appel de Lyon du 29 avril 2026, no 24LY03156 (NP)<\/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-vend-sa-residence-principale-qu-il-n-a-jamais-occupee\" target=\"_blank\">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_residenceprincipale.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u2019est l\u2019histoire d\u2019un propri\u00e9taire qui vend sa r\u00e9sidence principale\u2026 qu\u2019il n\u2019a jamais occup\u00e9e\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-14128","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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