{"id":256,"date":"2020-09-11T01:25:00","date_gmt":"2020-09-10T23:25:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/cest-lhistoire-dun-proprietaire-qui-apprend-a-ses-depens-ce-quest-une-residence-principale\/"},"modified":"2022-06-06T10:34:16","modified_gmt":"2022-06-06T08:34:16","slug":"cest-lhistoire-dun-proprietaire-qui-apprend-a-ses-depens-ce-quest-une-residence-principale","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/la-petite-histoire-du-jour\/cest-lhistoire-dun-proprietaire-qui-apprend-a-ses-depens-ce-quest-une-residence-principale\/","title":{"rendered":"C\u2019est l\u2019histoire d\u2019un propri\u00e9taire qui apprend (\u00e0 ses d\u00e9pens) ce qu\u2019est une \u00ab r\u00e9sidence principale \u00bb \u2026"},"content":{"rendered":"<div>\n<p class=\"title\">C\u2019est l\u2019histoire d\u2019un propri\u00e9taire qui apprend (\u00e0 ses d\u00e9pens) ce qu\u2019est une \u00ab r\u00e9sidence principale \u00bb \u2026<\/p>\n<p>Un propri\u00e9taire vend son appartement et, parce qu\u2019il s\u2019agit de sa r\u00e9sidence principale, demande \u00e0 b\u00e9n\u00e9ficier d\u2019une exon\u00e9ration d\u2019imp\u00f4t pour le gain r\u00e9alis\u00e9. Ce que lui refuse l\u2019administration fiscale, pour qui cet appartement n\u2019est pas sa r\u00e9sidence principale\u2026<\/p>\n<p>Un refus qui \u00e9tonne le propri\u00e9taire, qui a pourtant fourni de nombreux documents \u00e0 l\u2019appui de sa demande : factures d\u2019\u00e9lectricit\u00e9, appels de fonds au titre des charges de copropri\u00e9t\u00e9 de l\u2019immeuble, relev\u00e9 d\u2019assurance maladie, et attestations diverses.<\/p>\n<p>Sauf que ces documents ne prouvent rien, constate le juge, qui rel\u00e8ve que les factures d\u2019\u00e9lectricit\u00e9 font \u00e9tat d\u2019une consommation erratique, que le propri\u00e9taire ne fournit ni facture d\u2019eau, ni \u00e9l\u00e9ment relatif \u00e0 son emm\u00e9nagement, et que l\u2019appartement en question est tax\u00e9, au titre des imp\u00f4ts locaux, en tant que r\u00e9sidence secondaire. Puisque rien n\u2019indique que l\u2019appartement vendu a \u00e9t\u00e9 occup\u00e9 \u00e0 titre de r\u00e9sidence \u00ab principale \u00bb par le propri\u00e9taire, l\u2019exon\u00e9ration lui est refus\u00e9e.<\/p>\n<p><\/p>\n<p class=\"sources\"><a href=\"https:\/\/www.legifrance.gouv.fr\/affichJuriAdmin.do?oldAction=rechJuriAdmin&amp;idTexte=CETATEXT000041705575&amp;fastReqId=1673720281&amp;fastPos=1\" target=\"_blank\" rel=\"noopener\">Arr\u00eat de la Cour administrative d\u2019appel de Marseille du 18 f\u00e9vrier 2020, n\u00b018MA05157<\/a><\/p>\n<p><a href=\"https:\/\/www.weblex.fr\/la-petite-histoire-du-jour\" target=\"_blank\" rel=\"noopener\">La petite histoire du jour<\/a><\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/residenceprincipale.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<div class=\"mt5\">C\u2019est l\u2019histoire d\u2019un propri\u00e9taire qui apprend (\u00e0 ses d\u00e9pens) ce qu\u2019est une \u00ab r\u00e9sidence principale \u00bb \u2026<\/div>\n","protected":false},"author":0,"featured_media":257,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-256","post","type-post","status-publish","format-standard","has-post-thumbnail","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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