{"id":946,"date":"2020-12-14T05:48:00","date_gmt":"2020-12-14T04:48:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/vente-de-titres-quest-ce-quune-societe-a-preponderance-immobiliere\/"},"modified":"2021-04-25T03:00:55","modified_gmt":"2021-04-25T01:00:55","slug":"vente-de-titres-quest-ce-quune-societe-a-preponderance-immobiliere","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/vente-de-titres-quest-ce-quune-societe-a-preponderance-immobiliere\/","title":{"rendered":"Vente de titres : qu\u2019est-ce qu\u2019une \u00ab soci\u00e9t\u00e9 \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re \u00bb ?"},"content":{"rendered":"<p >Parce qu\u2019elle estime que la soci\u00e9t\u00e9 dont les parts sont c\u00e9d\u00e9es est \u00e0 \u00ab pr\u00e9pond\u00e9rance immobili\u00e8re \u00bb, l\u2019administration fiscale d\u00e9cide de revoir \u00e0 la hausse le montant des droits d\u2019enregistrement pay\u00e9s par l\u2019acqu\u00e9reur. Pour une bonne ou une mauvaise raison ? R\u00e9ponse\u2026<\/p>\n<div>\n<h2>Attention \u00e0 la notion \u00ab d\u2019immeubles \u00bb !<\/h2>\n<p>Une entreprise acquiert l\u2019int\u00e9gralit\u00e9 des parts d\u2019une soci\u00e9t\u00e9 qui exploite une centrale hydro\u00e9lectrique.<\/p>\n<p>L\u2019achat des parts est tax\u00e9 par l\u2019administration fiscale au titre des droits d\u2019enregistrement \u00e0 un taux inf\u00e9rieur \u00e0 5%.<\/p>\n<p>Mais 1 an plus tard, \u00e0 l\u2019issue d\u2019un contr\u00f4le l\u2019administration r\u00e9clame un compl\u00e9ment de droits, estimant que le taux de 5 % aurait d\u00fb s\u2019appliquer.<\/p>\n<p>Elle rappelle, en effet, que la vente de titres d\u2019une soci\u00e9t\u00e9 \u00e0 \u00ab pr\u00e9pond\u00e9rance immobili\u00e8re \u00bb, c\u2019est-\u00e0-dire dont l\u2019actif est principalement constitu\u00e9 d\u2019immeubles ou de droits immobiliers, doit \u00eatre tax\u00e9e au taux major\u00e9 de 5%.<\/p>\n<p>Or, poursuit l\u2019administration fiscale, un bien peut \u00eatre consid\u00e9r\u00e9 comme un immeuble en raison de sa nature, mais \u00e9galement dans le cas o\u00f9 il est destin\u00e9 \u00e0 l\u2019exploitation du fonds, ou qu\u2019il y est attach\u00e9 de mani\u00e8re perp\u00e9tuelle (on parle alors \u00ab d\u2019immeubles par destination \u00bb) \u2026 ce qui est le cas ici des installations de la soci\u00e9t\u00e9 d\u00e9di\u00e9es \u00e0 l\u2019exploitation de la centrale.<\/p>\n<p>Or, la valeur de ces \u00ab immeubles par destination \u00bb est telle par rapport aux autres actifs de la soci\u00e9t\u00e9 que celle-ci doit n\u00e9cessairement, selon l\u2019administration fiscale, \u00eatre consid\u00e9r\u00e9e comme \u00e9tant \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re : la vente de ses titres doit donc \u00eatre tax\u00e9e au taux de 5%&#8230;<\/p>\n<p>Un raisonnement que ne suit pas le juge : il rappelle que la d\u00e9signation de \u00ab soci\u00e9t\u00e9 \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re \u00bb ne d\u00e9signe que les soci\u00e9t\u00e9s dont l\u2019actif est majoritairement constitu\u00e9 d\u2019immeubles ou de droits immobiliers situ\u00e9s en France\u2026 et non \u00ab d\u2019immeubles par destination \u00bb.<\/p>\n<p>Peu importe donc ici la valeur des installations d\u00e9di\u00e9es \u00e0 l\u2019exploitation de la centrale : le redressement fiscal est annul\u00e9.<\/p>\n<\/div>\n<p>Source : Arr\u00eat de la Cour de cassation, chambre commerciale, du 2 d\u00e9cembre 2020, n\u00b0 18-25559 (NP)<\/p>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/vente-de-titres-quest-ce-quune-societe-a-preponderance-immobiliere\" target=\"_blank\" rel=\"noopener\">Vente de titres : qu\u2019est-ce qu\u2019une \u00ab soci\u00e9t\u00e9 \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re \u00bb ?<\/a> \u00a9 Copyright WebLex &#8211; 2020<\/p>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/immobilier.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Parce qu\u2019elle estime que la soci\u00e9t\u00e9 dont les parts sont c\u00e9d\u00e9es est \u00e0 \u00ab pr\u00e9pond\u00e9rance immobili\u00e8re \u00bb, l\u2019administration fiscale d\u00e9cide de revoir \u00e0 la hausse le montant des droits d\u2019enregistrement pay\u00e9s par l\u2019acqu\u00e9reur. Pour une bonne ou une mauvaise raison ? R\u00e9ponse\u2026<\/p>\n","protected":false},"author":0,"featured_media":4202,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-946","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Vente de titres : qu\u2019est-ce qu\u2019une \u00ab soci\u00e9t\u00e9 \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re \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\/vente-de-titres-quest-ce-quune-societe-a-preponderance-immobiliere\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Vente de titres : qu\u2019est-ce qu\u2019une \u00ab soci\u00e9t\u00e9 \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re \u00bb ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Parce qu\u2019elle estime que la soci\u00e9t\u00e9 dont les parts sont c\u00e9d\u00e9es est \u00e0 \u00ab pr\u00e9pond\u00e9rance immobili\u00e8re \u00bb, l\u2019administration fiscale d\u00e9cide de revoir \u00e0 la hausse le montant des droits d\u2019enregistrement pay\u00e9s par l\u2019acqu\u00e9reur. 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