{"id":7945,"date":"2023-05-05T00:00:00","date_gmt":"2023-05-04T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-proprietaire-qui-vend-sa-residence-principale-et-ses-chambres-dhotes\/"},"modified":"2023-05-12T04:05:02","modified_gmt":"2023-05-12T02:05:02","slug":"cest-lhistoire-dun-proprietaire-qui-vend-sa-residence-principale-et-ses-chambres-dhotes","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/la-petite-histoire-du-jour\/cest-lhistoire-dun-proprietaire-qui-vend-sa-residence-principale-et-ses-chambres-dhotes\/","title":{"rendered":"C\u2019est l\u2019histoire d\u2019un propri\u00e9taire qui vend sa r\u00e9sidence principale\u2026 et ses chambres d\u2019h\u00f4tes\u2026"},"content":{"rendered":"<p class=\"title\">C\u2019est l\u2019histoire d\u2019un propri\u00e9taire qui vend sa r\u00e9sidence principale\u2026 et ses chambres d\u2019h\u00f4tes\u2026<\/p>\n<div>\n<p>Un propri\u00e9taire d\u00e9cide de mettre en vente sa maison et r\u00e9clame le b\u00e9n\u00e9fice de l\u2019exon\u00e9ration d\u2019imp\u00f4t pour le gain r\u00e9alis\u00e9, s\u2019agissant de sa r\u00e9sidence principale. Sauf que 5 chambres sur les 6 que contient cette maison sont utilis\u00e9es comme chambres d\u2019h\u00f4tes, constate l\u2019administration fiscale\u2026<\/p>\n<p>\u2026 qui lui refuse alors cette exon\u00e9ration d\u2019imp\u00f4t ! Ce que ne comprend pas, et refuse d\u2019admettre, le propri\u00e9taire : ces chambres d\u2019h\u00f4tes sont situ\u00e9es \u00ab chez l\u2019habitant \u00bb, ce qui prouve bien que la maison vendue constitue sa r\u00e9sidence principale. Sauf que rien ne prouve que ces chambres d\u2019h\u00f4tes seraient aussi utilis\u00e9es \u00e0 des fins privatives, r\u00e9torque l\u2019administration fiscale pour qui ces chambres sont au contraire r\u00e9put\u00e9es \u00eatre \u00e0 la disposition permanente de la client\u00e8le\u2026<\/p>\n<p>Ce qu\u2019admet aussi le juge qui donne partiellement raison aux 2 : les 5 chambres affect\u00e9es \u00e0 l&#8217;activit\u00e9 de chambres d&#8217;h\u00f4tes repr\u00e9sentant 57,56 % de la surface totale de la maison, l\u2019exon\u00e9ration d\u2019imp\u00f4t sera limit\u00e9e aux 42,44 % restants\u2026<\/p>\n<\/p><\/div>\n<div>Source : <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000047316512?isSuggest=true\" rel=\"noopener\" target=\"_blank\">Arr\u00eat de la cour administrative d\u2019appel de Toulouse du 16 mars 2023, n\u00b0 21TL00109<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/la-petite-histoire-du-jour\/c-est-l-histoire-d-un-proprietaire-qui-vend-sa-residence-principale-et-ses-chambres-d-hotes\" target=\"_blank\" rel=\"noopener\">La petite histoire du jour<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/petites_histoires\/images\/chambrehote.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u2019est l\u2019histoire d\u2019un propri\u00e9taire qui vend sa r\u00e9sidence principale\u2026 et ses chambres d\u2019h\u00f4tes\u2026<\/p>\n","protected":false},"author":0,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-7945","post","type-post","status-publish","format-standard","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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