2 cog\u00e9rants d\u2019une SCI font l\u2019objet d\u2019un redressement fiscal. Le motif ? Ils n\u2019ont pas d\u00e9clar\u00e9 leur r\u00e9mun\u00e9ration de g\u00e9rant dans la bonne cat\u00e9gorie de revenus\u2026 Ce qui a n\u00e9cessairement un impact sur le montant d\u00e9finitif de leur imp\u00f4t personnel\u2026<\/p>\n
\n
R\u00e9gime fiscal de la SCI holding et r\u00e9mun\u00e9ration de ses dirigeants : rappels !<\/h2>\n
Les 2 cog\u00e9rants non-salari\u00e9s d\u2019une soci\u00e9t\u00e9 civile immobili\u00e8re (SCI) d\u00e9clarent leurs r\u00e9mun\u00e9rations dans la cat\u00e9gorie des traitements et salaires (TS) pour le calcul de leur imp\u00f4t sur le revenu.<\/p>\n
Mais ceci n\u2019est pas du go\u00fbt de l\u2019administration fiscale, qui estime au contraire que ces r\u00e9mun\u00e9rations doivent \u00eatre impos\u00e9es dans la cat\u00e9gorie des b\u00e9n\u00e9fices non commerciaux (BNC)\u2026 et qui leur inflige en cons\u00e9quence un redressement fiscal\u2026<\/p>\n
A l\u2019appui de son propos, elle rappelle que la SCI exerce une activit\u00e9 commerciale, puisqu\u2019elle r\u00e9alise des prestations d\u2019assistance comptable, financi\u00e8re, administrative et commerciale pour ses filiales et met \u00e0 leur disposition des moyens humains dans le but d\u2019augmenter leurs profits.<\/p>\n
Puisque son activit\u00e9 est commerciale, la SCI est soumise, de plein droit, \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s (IS), ce qui entra\u00eene l\u2019imposition des r\u00e9mun\u00e9rations de ses cog\u00e9rants non-salari\u00e9s dans la cat\u00e9gorie des BNC\u2026<\/p>\n
\u00ab Faux \u00bb, r\u00e9torquent les int\u00e9ress\u00e9s : pour eux, la SCI exerce une activit\u00e9 non pas commerciale mais civile, dans la mesure o\u00f9 elle se cantonne \u00e0 d\u00e9tenir les titres de participation de ses filiales, sans disposer d\u2019un pouvoir d\u2019ing\u00e9rence dans leur gestion.<\/p>\n
D\u00e8s lors, elle n\u2019est pas imposable de plein droit \u00e0 l\u2019IS (m\u00eame si elle a opt\u00e9 en ce sens), et leur r\u00e9mun\u00e9ration de g\u00e9rants doit \u00eatre impos\u00e9e dans la cat\u00e9gorie des TS\u2026<\/p>\n
\u00ab Faux \u00bb, tranche le juge : puisqu\u2019elle participe de mani\u00e8re active \u00e0 l\u2019activit\u00e9 commerciale de ses filiales dans le but d\u2019augmenter leurs profits, la SCI exerce bien une activit\u00e9 commerciale.<\/p>\n
D\u00e8s lors, elle rel\u00e8ve, de plein droit, de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s, et par cons\u00e9quent les r\u00e9mun\u00e9rations de ses cog\u00e9rants, de la cat\u00e9gorie des BNC.<\/p>\n
Le redressement fiscal est donc valid\u00e9\u2026<\/p>\n
Source : Arr\u00eat de la Cour administrative d\u2019appel de Paris du 8 f\u00e9vrier 2022, n\u00b0 20PA03480<\/p>\n
Dirigeant de \u00ab SCI holding \u00bb : de quel r\u00e9gime d\u2019imposition relevez-vous ?<\/a> \u00a9 Copyright WebLex – 2022<\/p>\n<\/div>\n
<\/p>\n","protected":false},"excerpt":{"rendered":"
2 cog\u00e9rants d\u2019une SCI font l\u2019objet d\u2019un redressement fiscal. Le motif ? Ils n\u2019ont pas d\u00e9clar\u00e9 leur r\u00e9mun\u00e9ration de g\u00e9rant dans la bonne cat\u00e9gorie de revenus\u2026 Ce qui a n\u00e9cessairement un impact sur le montant d\u00e9finitif de leur imp\u00f4t personnel\u2026<\/p>\n","protected":false},"author":0,"featured_media":6216,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-6215","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"\n
Dirigeant de \u00ab SCI holding \u00bb : de quel r\u00e9gime d\u2019imposition relevez-vous ? - 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\/dirigeant-de-sci-holding-de-quel-regime-dimposition-relevez-vous\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Dirigeant de \u00ab SCI holding \u00bb : de quel r\u00e9gime d\u2019imposition relevez-vous ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"2 cog\u00e9rants d\u2019une SCI font l\u2019objet d\u2019un redressement fiscal. Le motif ? Ils n\u2019ont pas d\u00e9clar\u00e9 leur r\u00e9mun\u00e9ration de g\u00e9rant dans la bonne cat\u00e9gorie de revenus\u2026 Ce qui a n\u00e9cessairement un impact sur le montant d\u00e9finitif de leur imp\u00f4t personnel\u2026\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cabinet-magar.fr\/actualites\/dirigeant-de-sci-holding-de-quel-regime-dimposition-relevez-vous\/\" \/>\n<meta property=\"og:site_name\" content=\"Cabinet Magar\" \/>\n<meta property=\"article:published_time\" content=\"2022-07-11T03:47:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2022\/07\/holding.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"600\" \/>\n\t<meta property=\"og:image:height\" content=\"400\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Gesch\u00e4tzte Lesezeit\" \/>\n\t<meta name=\"twitter:data1\" content=\"2\u00a0Minuten\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/dirigeant-de-sci-holding-de-quel-regime-dimposition-relevez-vous\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/dirigeant-de-sci-holding-de-quel-regime-dimposition-relevez-vous\/\"},\"author\":{\"name\":\"\",\"@id\":\"\"},\"headline\":\"Dirigeant de \u00ab SCI holding \u00bb : de quel r\u00e9gime d\u2019imposition relevez-vous ?\",\"datePublished\":\"2022-07-11T03:47:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/dirigeant-de-sci-holding-de-quel-regime-dimposition-relevez-vous\/\"},\"wordCount\":439,\"commentCount\":0,\"image\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/dirigeant-de-sci-holding-de-quel-regime-dimposition-relevez-vous\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2022\/07\/holding.jpg\",\"articleSection\":[\"Actu Fiscale\",\"Actualit\u00e9s\"],\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.cabinet-magar.fr\/actualites\/dirigeant-de-sci-holding-de-quel-regime-dimposition-relevez-vous\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/dirigeant-de-sci-holding-de-quel-regime-dimposition-relevez-vous\/\",\"url\":\"https:\/\/www.cabinet-magar.fr\/actualites\/dirigeant-de-sci-holding-de-quel-regime-dimposition-relevez-vous\/\",\"name\":\"Dirigeant de \u00ab SCI holding \u00bb : de quel r\u00e9gime d\u2019imposition relevez-vous ? - Cabinet Magar\",\"isPartOf\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/dirigeant-de-sci-holding-de-quel-regime-dimposition-relevez-vous\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/dirigeant-de-sci-holding-de-quel-regime-dimposition-relevez-vous\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2022\/07\/holding.jpg\",\"datePublished\":\"2022-07-11T03:47:00+00:00\",\"author\":{\"@id\":\"\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/dirigeant-de-sci-holding-de-quel-regime-dimposition-relevez-vous\/#breadcrumb\"},\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.cabinet-magar.fr\/actualites\/dirigeant-de-sci-holding-de-quel-regime-dimposition-relevez-vous\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"de\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/dirigeant-de-sci-holding-de-quel-regime-dimposition-relevez-vous\/#primaryimage\",\"url\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2022\/07\/holding.jpg\",\"contentUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2022\/07\/holding.jpg\",\"width\":600,\"height\":400},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/dirigeant-de-sci-holding-de-quel-regime-dimposition-relevez-vous\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/www.cabinet-magar.fr\/de\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Dirigeant de \u00ab SCI holding \u00bb : de quel r\u00e9gime d\u2019imposition relevez-vous ?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/#website\",\"url\":\"https:\/\/www.cabinet-magar.fr\/\",\"name\":\"Cabinet Magar\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.cabinet-magar.fr\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"de\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Dirigeant de \u00ab SCI holding \u00bb : de quel r\u00e9gime d\u2019imposition relevez-vous ? - Cabinet Magar","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.cabinet-magar.fr\/actualites\/dirigeant-de-sci-holding-de-quel-regime-dimposition-relevez-vous\/","og_locale":"de_DE","og_type":"article","og_title":"Dirigeant de \u00ab SCI holding \u00bb : de quel r\u00e9gime d\u2019imposition relevez-vous ? - Cabinet Magar","og_description":"2 cog\u00e9rants d\u2019une SCI font l\u2019objet d\u2019un redressement fiscal. Le motif ? Ils n\u2019ont pas d\u00e9clar\u00e9 leur r\u00e9mun\u00e9ration de g\u00e9rant dans la bonne cat\u00e9gorie de revenus\u2026 Ce qui a n\u00e9cessairement un impact sur le montant d\u00e9finitif de leur imp\u00f4t personnel\u2026","og_url":"https:\/\/www.cabinet-magar.fr\/actualites\/dirigeant-de-sci-holding-de-quel-regime-dimposition-relevez-vous\/","og_site_name":"Cabinet Magar","article_published_time":"2022-07-11T03:47:00+00:00","og_image":[{"width":600,"height":400,"url":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2022\/07\/holding.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_misc":{"Gesch\u00e4tzte Lesezeit":"2\u00a0Minuten"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/dirigeant-de-sci-holding-de-quel-regime-dimposition-relevez-vous\/#article","isPartOf":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/dirigeant-de-sci-holding-de-quel-regime-dimposition-relevez-vous\/"},"author":{"name":"","@id":""},"headline":"Dirigeant de \u00ab SCI holding \u00bb : de quel r\u00e9gime d\u2019imposition relevez-vous ?","datePublished":"2022-07-11T03:47:00+00:00","mainEntityOfPage":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/dirigeant-de-sci-holding-de-quel-regime-dimposition-relevez-vous\/"},"wordCount":439,"commentCount":0,"image":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/dirigeant-de-sci-holding-de-quel-regime-dimposition-relevez-vous\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2022\/07\/holding.jpg","articleSection":["Actu Fiscale","Actualit\u00e9s"],"inLanguage":"de","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.cabinet-magar.fr\/actualites\/dirigeant-de-sci-holding-de-quel-regime-dimposition-relevez-vous\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/dirigeant-de-sci-holding-de-quel-regime-dimposition-relevez-vous\/","url":"https:\/\/www.cabinet-magar.fr\/actualites\/dirigeant-de-sci-holding-de-quel-regime-dimposition-relevez-vous\/","name":"Dirigeant de \u00ab SCI holding \u00bb : de quel r\u00e9gime d\u2019imposition relevez-vous ? - Cabinet Magar","isPartOf":{"@id":"https:\/\/www.cabinet-magar.fr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/dirigeant-de-sci-holding-de-quel-regime-dimposition-relevez-vous\/#primaryimage"},"image":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/dirigeant-de-sci-holding-de-quel-regime-dimposition-relevez-vous\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2022\/07\/holding.jpg","datePublished":"2022-07-11T03:47:00+00:00","author":{"@id":""},"breadcrumb":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/dirigeant-de-sci-holding-de-quel-regime-dimposition-relevez-vous\/#breadcrumb"},"inLanguage":"de","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.cabinet-magar.fr\/actualites\/dirigeant-de-sci-holding-de-quel-regime-dimposition-relevez-vous\/"]}]},{"@type":"ImageObject","inLanguage":"de","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/dirigeant-de-sci-holding-de-quel-regime-dimposition-relevez-vous\/#primaryimage","url":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2022\/07\/holding.jpg","contentUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2022\/07\/holding.jpg","width":600,"height":400},{"@type":"BreadcrumbList","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/dirigeant-de-sci-holding-de-quel-regime-dimposition-relevez-vous\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/www.cabinet-magar.fr\/de\/"},{"@type":"ListItem","position":2,"name":"Dirigeant de \u00ab SCI holding \u00bb : de quel r\u00e9gime d\u2019imposition relevez-vous ?"}]},{"@type":"WebSite","@id":"https:\/\/www.cabinet-magar.fr\/#website","url":"https:\/\/www.cabinet-magar.fr\/","name":"Cabinet Magar","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.cabinet-magar.fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"de"}]}},"_links":{"self":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts\/6215","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/comments?post=6215"}],"version-history":[{"count":0,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts\/6215\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/media\/6216"}],"wp:attachment":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/media?parent=6215"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/categories?post=6215"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/tags?post=6215"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}