Une soci\u00e9t\u00e9, qui vient d\u2019acheter les parts d\u2019une autre soci\u00e9t\u00e9 dite \u00ab \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re \u00bb, s\u2019estime \u00e9ligible \u00e0 un dispositif de faveur en mati\u00e8re de droits d\u2019enregistrement. Mais ce n\u2019est pas l\u2019avis de l\u2019administration fiscale\u2026 et celui du juge ?<\/p>\n
\n
Dans soci\u00e9t\u00e9 \u00e0 \u00ab pr\u00e9pond\u00e9rance immobili\u00e8re \u00bb, il y a \u00ab immobili\u00e8re \u00bb\u2026<\/h2>\n
Une entreprise assujettie \u00e0 la TVA ach\u00e8te des parts d\u2019une \u00ab soci\u00e9t\u00e9 \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re \u00bb (SPI).<\/p>\n
Pour rappel, on parle de \u00ab soci\u00e9t\u00e9 \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re \u00bb pour d\u00e9signer une soci\u00e9t\u00e9 dont l\u2019actif est principalement constitu\u00e9 d\u2019immeubles ou de droits portant sur des immeubles.<\/p>\n
Parce qu\u2019elle prend l\u2019engagement de revendre les parts acquises dans un d\u00e9lai de 5 ans, l\u2019entreprise s\u2019estime exon\u00e9r\u00e9e des droits d\u2019enregistrement en principe dus \u00e0 l\u2019occasion de l\u2019achat des titres en question.<\/p>\n
Pour m\u00e9moire, tout assujetti \u00e0 la TVA qui ach\u00e8te des parts d\u2019une soci\u00e9t\u00e9 \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re peut effectivement \u00eatre exon\u00e9r\u00e9 des droits d\u2019enregistrement en principe appliqu\u00e9s sur l\u2019achat, d\u00e8s lors qu\u2019il prend l\u2019engagement de revendre l\u2019immeuble ou les parts acquises dans un d\u00e9lai de 5 ans.<\/p>\n
\u00ab Sauf qu\u2019ici, ce dispositif de faveur ne doit pas s\u2019appliquer \u00bb, conteste l\u2019administration et pour cause : cet avantage fiscal ne vaut que pour les achats de parts de \u00ab SPI \u00bb. Or, ici, la soci\u00e9t\u00e9 dont les parts ont \u00e9t\u00e9 vendues a, 3 mois apr\u00e8s la vente, c\u00e9d\u00e9 le seul immeuble dont elle \u00e9tait propri\u00e9taire. Ce qui lui a fait perdre son statut de \u00ab SPI \u00bb \u2026 et l\u2019exon\u00e9ration d\u2019imp\u00f4t qui va avec !<\/p>\n
\u00ab Non \u00bb, se d\u00e9fend l\u2019entreprise : la soci\u00e9t\u00e9 peut toujours, dans les 5 ans qui suivent cette vente, racheter un bien immobilier\u2026 et demeurer, par cons\u00e9quent, une \u00ab SPI \u00bb ! Le dispositif de faveur est donc applicable.<\/p>\n
\u00ab Non \u00bb, tranche le juge : en c\u00e9dant son seul immeuble avant l\u2019expiration du d\u00e9lai de 5 ans, la soci\u00e9t\u00e9 a fait perdre \u00e0 ses parts leur nature immobili\u00e8re, et a elle-m\u00eame perdu sa qualit\u00e9 de \u00ab SPI \u00bb.<\/p>\n
Puisque les parts de soci\u00e9t\u00e9 acquises n\u2019ont pas conserv\u00e9 leur nature immobili\u00e8re entre la date de leur achat et celle de leur revente, l\u2019entreprise n\u2019est pas \u00e9ligible \u00e0 l\u2019exon\u00e9ration de droits d\u2019enregistrement dont elle se pr\u00e9vaut\u2026<\/p>\n
Source : Arr\u00eat de la Cour de cassation, chambre commerciale, du 24 novembre 2021, n\u00b0 19-17281<\/p>\n
Droits d\u2019enregistrement : c\u2019est quoi une \u00ab soci\u00e9t\u00e9 \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re \u00bb ?<\/a> \u00a9 Copyright WebLex – 2022<\/p>\n<\/div>\n
<\/p>\n","protected":false},"excerpt":{"rendered":"
Une soci\u00e9t\u00e9, qui vient d\u2019acheter les parts d\u2019une autre soci\u00e9t\u00e9 dite \u00ab\u00a0\u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re \u00bb, s\u2019estime \u00e9ligible \u00e0 un dispositif de faveur en mati\u00e8re de droits d\u2019enregistrement. Mais ce n\u2019est pas l\u2019avis de l\u2019administration fiscale\u2026 et celui du juge ?<\/p>\n","protected":false},"author":0,"featured_media":6317,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-6316","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"\n
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