{"id":7158,"date":"2022-12-09T05:45:00","date_gmt":"2022-12-09T04:45:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/acheter-lusufruit-des-parts-dune-sci-quels-sont-les-droits-denregistrement-a-payer\/"},"modified":"2022-12-09T05:45:00","modified_gmt":"2022-12-09T04:45:00","slug":"acheter-lusufruit-des-parts-dune-sci-quels-sont-les-droits-denregistrement-a-payer","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/acheter-lusufruit-des-parts-dune-sci-quels-sont-les-droits-denregistrement-a-payer\/","title":{"rendered":"Acheter l\u2019usufruit des parts d\u2019une SCI : quels sont les droits d\u2019enregistrement \u00e0 payer ?"},"content":{"rendered":"

Apr\u00e8s avoir achet\u00e9 l\u2019usufruit des parts d\u2019une SCI, une soci\u00e9t\u00e9 s\u2019acquitte du droit fixe d\u2019enregistrement de 125 \u20ac. Une erreur, selon l\u2019administration fiscale, qui consid\u00e8re que la soci\u00e9t\u00e9 aurait d\u00fb s\u2019acquitter du droit d\u2019enregistrement proportionnel de 5 % puisqu\u2019elle a achet\u00e9 des parts de soci\u00e9t\u00e9 \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re. \u00c0 tort ou \u00e0 raison ?<\/p>\n

\n

Acheter l\u2019usufruit de parts sociales = acheter des parts sociales ?<\/h2>\n

Pour m\u00e9moire, le droit de propri\u00e9t\u00e9 se compose de la nue-propri\u00e9t\u00e9 (qui constitue votre droit \u00e0 disposer du bien comme un propri\u00e9taire) et de l\u2019usufruit (qui constitue votre droit d\u2019utiliser le bien en question et de percevoir les revenus qu\u2019il peut produire).<\/p>\n

Dans une r\u00e9cente affaire, les associ\u00e9s d\u2019une SCI vendent l\u2019usufruit temporaire de leurs parts \u00e0 une autre soci\u00e9t\u00e9. Au titre de cette op\u00e9ration, la soci\u00e9t\u00e9 s\u2019acquitte du droit fixe d\u2019enregistrement (125 \u20ac).<\/p>\n

Ce que l\u2019administration fiscale conteste : parce qu\u2019il est ici question d\u2019une cession de parts de soci\u00e9t\u00e9 \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re, l\u2019acte doit \u00eatre soumis au droit d\u2019enregistrement proportionnel de 5 % applicable pour ce type d\u2019op\u00e9ration.<\/p>\n

\u00ab Faux ! \u00bb, s\u2019exclame la soci\u00e9t\u00e9 : elle n\u2019a pas achet\u00e9 les parts de la SCI, mais seulement l\u2019usufruit temporaire de ces parts\u2026 Les \u00ab v\u00e9ritables \u00bb propri\u00e9taires des parts qui assument pleinement le risque capitalistique qui s\u2019y attache restent les associ\u00e9s de la SCI.<\/p>\n

En cons\u00e9quence, la cession de l\u2019usufruit des droits sociaux n\u2019est pas soumise au droit d\u2019enregistrement proportionnel.<\/p>\n

\u00ab Exact ! \u00bb, d\u00e9clare le juge, qui donne raison \u00e0 la soci\u00e9t\u00e9.<\/p>\n

Source : Arr\u00eat de la Cour de cassation du 30 novembre 2022, n\u00b0 20-18884<\/p>\n

Acheter l\u2019usufruit des parts d\u2019une SCI : quels sont les droits d\u2019enregistrement \u00e0 payer ?<\/a> \u00a9 Copyright WebLex – 2022<\/p>\n<\/div>\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

Apr\u00e8s avoir achet\u00e9 l\u2019usufruit des parts d\u2019une SCI, une soci\u00e9t\u00e9 s\u2019acquitte du droit fixe d\u2019enregistrement de 125 \u20ac. Une erreur, selon l\u2019administration fiscale, qui consid\u00e8re que la soci\u00e9t\u00e9 aurait d\u00fb s\u2019acquitter du droit d\u2019enregistrement proportionnel de 5 % puisqu\u2019elle a achet\u00e9 des parts de soci\u00e9t\u00e9 \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re. \u00c0 tort ou \u00e0 raison ?<\/p>\n","protected":false},"author":0,"featured_media":7159,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-7158","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"\nAcheter l\u2019usufruit des parts d\u2019une SCI : quels sont les droits d\u2019enregistrement \u00e0 payer ? - 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\/acheter-lusufruit-des-parts-dune-sci-quels-sont-les-droits-denregistrement-a-payer\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Acheter l\u2019usufruit des parts d\u2019une SCI : quels sont les droits d\u2019enregistrement \u00e0 payer ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Apr\u00e8s avoir achet\u00e9 l\u2019usufruit des parts d\u2019une SCI, une soci\u00e9t\u00e9 s\u2019acquitte du droit fixe d\u2019enregistrement de 125 \u20ac. 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