{"id":7642,"date":"2023-03-06T05:47:00","date_gmt":"2023-03-06T04:47:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/paiement-de-limpot-sur-la-vente-dune-residence-secondaire-remboursez\/"},"modified":"2023-03-06T05:47:00","modified_gmt":"2023-03-06T04:47:00","slug":"paiement-de-limpot-sur-la-vente-dune-residence-secondaire-remboursez","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/paiement-de-limpot-sur-la-vente-dune-residence-secondaire-remboursez\/","title":{"rendered":"Paiement de l\u2019imp\u00f4t sur la vente d\u2019une r\u00e9sidence secondaire : \u00ab remboursez ! \u00bb"},"content":{"rendered":"<p >Un couple vend une r\u00e9sidence secondaire et paie l\u2019imp\u00f4t d\u00fb sur le gain r\u00e9alis\u00e9\u2026 avant de se rendre compte qu\u2019il remplissait toutes les conditions requises pour b\u00e9n\u00e9ficier d\u2019un dispositif d\u2019exon\u00e9ration. Une erreur qu\u2019il tente de r\u00e9gulariser, sans succ\u00e8s. Pourquoi ? Pour une question de timing, du moins selon l\u2019administration fiscale\u2026<\/p>\n<div>\n<h2>Paiement de l\u2019imp\u00f4t sur la vente d\u2019une r\u00e9sidence secondaire : pas de droit \u00e0 l\u2019erreur ?<\/h2>\n<p>Un couple vend un logement qui n\u2019\u00e9tait pas son habitation principale.<\/p>\n<p>Parce qu\u2019\u00e0 cette occasion il a r\u00e9alis\u00e9 un gain (une plus-value), il paie l\u2019imp\u00f4t correspondant.<\/p>\n<p>Sauf que pass\u00e9 quelques jours, le couple r\u00e9alise qu\u2019il pouvait, en r\u00e9alit\u00e9, b\u00e9n\u00e9ficier d\u2019une exon\u00e9ration d\u2019imp\u00f4t.<\/p>\n<p>Le gain r\u00e9alis\u00e9 lors de la vente d\u2019une r\u00e9sidence secondaire peut, en effet, \u00e9chapper \u00e0 l\u2019imp\u00f4t d\u00e8s lors que les conditions suivantes sont r\u00e9unies :<\/p>\n<ul>\n<li>le vendeur utilise le prix de la vente pour acheter ou construire son habitation principale dans un d\u00e9lai de 2 ans ;<\/li>\n<li>le vendeur n\u2019a pas \u00e9t\u00e9 propri\u00e9taire de sa r\u00e9sidence principale dans les 4 ans pr\u00e9c\u00e9dant la vente.<\/li>\n<\/ul>\n<p>Or ici, le couple respecte parfaitement les conditions requises ! Il demande donc \u00e0 l\u2019administration fiscale que soit rectifi\u00e9e cette erreur&#8230; c\u2019est-\u00e0-dire, concr\u00e8tement, un remboursement de l\u2019imp\u00f4t pay\u00e9 \u00e0 tort.<\/p>\n<p>\u2026ce que refuse l\u2019administration ! Cette derni\u00e8re explique qu\u2019une rectification n\u2019est pas possible car c\u2019est dans l\u2019acte de vente que le couple aurait d\u00fb se pr\u00e9valoir de l\u2019exon\u00e9ration en indiquant, notamment, la fraction du prix de vente employ\u00e9e dans leur nouveau projet immobilier.<\/p>\n<p>Cela n\u2019ayant pas \u00e9t\u00e9 fait, il est trop tard pour corriger cet oubli !<\/p>\n<p>\u00ab Faux ! \u00bb, tranche le juge. Si la loi pr\u00e9voit, en effet, que l\u2019acte de vente doit pr\u00e9ciser la nature de l\u2019exon\u00e9ration d\u2019imp\u00f4t vis\u00e9e, elle n\u2019interdit pas, en cas d\u2019omission, qu\u2019une r\u00e9clamation destin\u00e9e \u00e0 r\u00e9gulariser cet oubli soit d\u00e9pos\u00e9e par le vendeur, d\u00e8s lors que le d\u00e9lai l\u00e9galement imparti pour le faire est respect\u00e9.<\/p>\n<p>Dans cette affaire, la r\u00e9clamation ayant \u00e9t\u00e9 d\u00e9pos\u00e9e dans les d\u00e9lais, le couple obtient gain de cause !<\/p>\n<p>Source : Arr\u00eat de la cour administrative d\u2019appel de Marseille du 3 f\u00e9vrier 2023, no 20MA01299<\/p>\n<p><a title=\"WebLex - Paiement de l\u2019imp\u00f4t sur la vente d\u2019une r\u00e9sidence secondaire : \u00ab remboursez ! \u00bb\" href=\"https:\/\/www.weblex.fr\/weblex-actualite\/paiement-de-limpot-sur-la-vente-dune-residence-secondaire-remboursez\" target=\"_blank\" rel=\"noopener\">Paiement de l\u2019imp\u00f4t sur la vente d\u2019une r\u00e9sidence secondaire : \u00ab remboursez ! \u00bb<\/a> \u00a9 Copyright WebLex &#8211; 2023<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/investissementmaison.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Un couple vend une r\u00e9sidence secondaire et paie l\u2019imp\u00f4t d\u00fb sur le gain r\u00e9alis\u00e9\u2026 avant de se rendre compte qu\u2019il remplissait toutes les conditions requises pour b\u00e9n\u00e9ficier d\u2019un dispositif d\u2019exon\u00e9ration. Une erreur qu\u2019il tente de r\u00e9gulariser, sans succ\u00e8s. Pourquoi ? Pour une question de timing, du moins selon l\u2019administration fiscale\u2026<\/p>\n","protected":false},"author":0,"featured_media":7643,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,10],"tags":[],"class_list":["post-7642","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","category-le-coin-du-dirigeant"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Paiement de l\u2019imp\u00f4t sur la vente d\u2019une r\u00e9sidence secondaire : \u00ab remboursez ! \u00bb - 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\/paiement-de-limpot-sur-la-vente-dune-residence-secondaire-remboursez\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Paiement de l\u2019imp\u00f4t sur la vente d\u2019une r\u00e9sidence secondaire : \u00ab remboursez ! \u00bb - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Un couple vend une r\u00e9sidence secondaire et paie l\u2019imp\u00f4t d\u00fb sur le gain r\u00e9alis\u00e9\u2026 avant de se rendre compte qu\u2019il remplissait toutes les conditions requises pour b\u00e9n\u00e9ficier d\u2019un dispositif d\u2019exon\u00e9ration. 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