{"id":5484,"date":"2022-01-21T01:25:00","date_gmt":"2022-01-21T00:25:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-dirigeant-qui-vend-pense-vendre-sa-residence-principale\/"},"modified":"2022-01-21T01:25:00","modified_gmt":"2022-01-21T00:25:00","slug":"cest-lhistoire-dun-dirigeant-qui-vend-pense-vendre-sa-residence-principale","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/la-petite-histoire-du-jour\/cest-lhistoire-dun-dirigeant-qui-vend-pense-vendre-sa-residence-principale\/","title":{"rendered":"C\u2019est l\u2019histoire d\u2019un dirigeant qui vend (pense vendre) sa r\u00e9sidence principale\u2026"},"content":{"rendered":"<div>\n<p class=\"title\">C\u2019est l\u2019histoire d\u2019un dirigeant qui vend (pense vendre) sa r\u00e9sidence principale\u2026<\/p>\n<p>Un dirigeant vend son appartement parisien et r\u00e9clame l\u2019exon\u00e9ration d\u2019imp\u00f4t \u00e0 laquelle il peut pr\u00e9tendre puisque ce logement constitue sa r\u00e9sidence principale. Mais c\u2019est sans compter sa maison en Bretagne, conteste l\u2019administration fiscale\u2026<\/p>\n<p>Maison dans laquelle il s\u00e9journe r\u00e9guli\u00e8rement plusieurs jours par semaine pour les besoins de son activit\u00e9 professionnelle, constate-t-elle, et qui constitue donc sa r\u00e9sidence principale, lui-m\u00eame ayant demand\u00e9 que son adresse en Bretagne soit sa domiciliation administrative\u2026 Mais pas sa r\u00e9sidence principale, maintient le dirigeant qui produit des factures d&#8217;\u00e9lectricit\u00e9, de gaz et d&#8217;eau, une affiliation \u00e0 la CPAM de Paris, un contrat d&#8217;assurance, une attestation d&#8217;un club de sport, etc. Documents qui prouvent donc qu\u2019il habite bien \u00e0 Paris\u2026<\/p>\n<p>Mais qui ne permettent pas d\u2019\u00e9tablir que l\u2019appartement parisien constitue bel et bien sa r\u00e9sidence principale, conclut au contraire le juge : le gain r\u00e9alis\u00e9 sur la vente de cet appartement est donc imposable !<\/p>\n<p><\/p>\n<p class=\"sources\"><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000044292825?init=true&amp;page=1&amp;query=20pa01929&amp;searchField=ALL&amp;tab_selection=all\" target=\"_blank\" rel=\"noopener\">Arr\u00eat de la Cour Administrative d\u2019Appel de Paris du 3 novembre 2021, n\u00b0 20PA01929<\/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\/venteresidencesecondaire.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<div class=\"mt5\">C\u2019est l\u2019histoire d\u2019un dirigeant qui vend (pense vendre) sa r\u00e9sidence principale\u2026<\/div>\n","protected":false},"author":0,"featured_media":5416,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-5484","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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