{"id":1373,"date":"2019-12-24T10:57:46","date_gmt":"2019-12-24T09:57:46","guid":{"rendered":"https:\/\/www.pele-avocat.com\/?p=1373"},"modified":"2019-12-24T11:29:15","modified_gmt":"2019-12-24T10:29:15","slug":"abattement-isf-ifi-et-detention-de-la-residence-principale-en-societe","status":"publish","type":"post","link":"https:\/\/www.pele-avocat.com\/?p=1373","title":{"rendered":"Abattement ISF\/IFI et d\u00e9tention de la r\u00e9sidence principale en soci\u00e9t\u00e9"},"content":{"rendered":"<div id=\"pl-1373\"  class=\"panel-layout\" ><div id=\"pg-1373-0\"  class=\"panel-grid panel-no-style\" ><div id=\"pgc-1373-0-0\"  class=\"panel-grid-cell\" ><div id=\"panel-1373-0-0-0\" class=\"so-panel widget widget_sow-editor panel-first-child panel-last-child\" data-index=\"0\" ><div\n\t\t\t\n\t\t\tclass=\"so-widget-sow-editor so-widget-sow-editor-base\"\n\t\t\t\n\t\t>\n<div class=\"siteorigin-widget-tinymce textwidget\">\n\t<div>Au regard de l'ISF\/l'IFI, la valeur d'une r\u00e9sidence principale fait l'objet d'un abattement de 30 % pour le calcul dudit ISF\/IFI.<\/div>\n<div><\/div>\n<div>Or, lorsque la r\u00e9sidence principale est d\u00e9tenue par une soci\u00e9t\u00e9 civile immobili\u00e8re (ou autre),\u00a0 le contribuable ne peut pr\u00e9tendre \u00e0 l\u2019abattement de 30 % de la valeur d\u00e9clar\u00e9e.<\/div>\n<div><\/div>\n<div><span class=\"\">La Cour de cassation vient d'examiner un litige portant sur cette distorsion, quant \u00e0\u00a0<\/span><span class=\"\">la constitutionnalit\u00e9 selon les principes d'\u00e9galit\u00e9 devant la loi et devant les charges publiques.<\/span><\/div>\n<div><span class=\"\">\u00a0<\/span><\/div>\n<div><span class=\"\">Elle a donc renvoy\u00e9 cette question au Conseil constitutionnel (Cass. com. QPC 17-10-2019 n\u00b0 19-14.256).<\/span><\/div>\n<div><span class=\"\">\u00a0<\/span><\/div>\n<div><span class=\"\">Mais le\u00a0<\/span><span class=\"\">Conseil constitutionnel, dans l'hypoth\u00e8se o\u00f9 il tranche en faveur du contribuable, a tendance \u00e0 r\u00e9server le b\u00e9n\u00e9fice de ses d\u00e9cisions, pour l'avenir ou pour les contribuables ayant d\u00e9j\u00e0 d\u00e9pos\u00e9 des r\u00e9clamations contentieuses.<br \/>\n<\/span><\/div>\n<div><span class=\"\">\u00a0<\/span><\/div>\n<div><span class=\"\">En effet,\u00a0<\/span><span class=\"\">la d\u00e9claration d'inconstitutionnalit\u00e9 b\u00e9n\u00e9ficie en principe \u00e0 la partie qui a pr\u00e9sent\u00e9 la QPC, \u00e0 toutes celles qui ont des QPC pendantes sur la m\u00eame disposition ou \u00e0 celles qui avaient des instances en cours mettant en jeu cette disposition.<\/span><\/div>\n<div><span class=\"\">\u00a0<\/span><\/div>\n<div><span class=\"\">Il conviendrait alors d'avertir les contribuables potentiellement concern\u00e9s de l'opportunit\u00e9 d'une telle d\u00e9marche et de son urgence :\u00a0<\/span><span class=\"\">le\u00a0<\/span><span class=\"\">Conseil constitutionnel\u00a0doit statuer dans le d\u00e9lai de trois mois de sa saisine.<\/span><\/div>\n<div><span class=\"\">\u00a0<\/span><\/div>\n<div><span class=\"\">En l'esp\u00e8ce, il conviendrait d'adresser des r\u00e9clamations contentieuses avant le 31 d\u00e9cembre prochain (le d\u00e9lai ici expire le 17 janvier 2020, mais il se double avec la prescription fiscale qui est toujours au 31 d\u00e9cembre pour ne pas perdre le b\u00e9n\u00e9fice d'une ann\u00e9e).<\/span><\/div>\n<div><span class=\"\">\u00a0<\/span><\/div>\n<p><span class=\"\">Bref, la double condition d'assujettissement \u00e0 l'ISF\/IFI et de d\u00e9tention de la r\u00e9sidence principale par l'interm\u00e9diaire d'une soci\u00e9t\u00e9 peut fortement restreindre les contribuables concern\u00e9s : il convient n\u00e9anmoins que les redevables potentiels se saisissent de cette opportunit\u00e9.<\/span><\/p>\n<\/div>\n<\/div><\/div><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>Au regard de l&rsquo;ISF\/l&rsquo;IFI, la valeur d&rsquo;une r\u00e9sidence principale fait l&rsquo;objet d&rsquo;un abattement de 30 % pour le calcul dudit ISF\/IFI. Or, lorsque la r\u00e9sidence&#8230;<\/p>\n<div class=\"more-link-wrapper\"><a class=\"more-link\" href=\"https:\/\/www.pele-avocat.com\/?p=1373\">Continuer la Lecture<span class=\"screen-reader-text\">Abattement ISF\/IFI et d\u00e9tention de la r\u00e9sidence principale en soci\u00e9t\u00e9<\/span><\/a><\/div>\n","protected":false},"author":13,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"post-templates\/post_full.php","format":"standard","meta":{"_uag_custom_page_level_css":"","_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"categories":[22],"tags":[],"class_list":["post-1373","post","type-post","status-publish","format-standard","hentry","category-archives","entry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Abattement ISF\/IFI et d\u00e9tention de la r\u00e9sidence principale en soci\u00e9t\u00e9 - Anne PEL\u00c9 FELICITAS AVOCAT<\/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.pele-avocat.com\/?p=1373\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Abattement ISF\/IFI et d\u00e9tention de la r\u00e9sidence principale en soci\u00e9t\u00e9 - Anne PEL\u00c9 FELICITAS AVOCAT\" \/>\n<meta property=\"og:description\" content=\"Au regard de l&#039;ISF\/l&#039;IFI, la valeur d&#039;une r\u00e9sidence principale fait l&#039;objet d&#039;un abattement de 30 % pour le calcul dudit ISF\/IFI. 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Or, lorsque la r\u00e9sidence&#8230;Continuer la LectureAbattement ISF\/IFI et d\u00e9tention de la r\u00e9sidence principale en soci\u00e9t\u00e9","_links":{"self":[{"href":"https:\/\/www.pele-avocat.com\/index.php?rest_route=\/wp\/v2\/posts\/1373","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.pele-avocat.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.pele-avocat.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.pele-avocat.com\/index.php?rest_route=\/wp\/v2\/users\/13"}],"replies":[{"embeddable":true,"href":"https:\/\/www.pele-avocat.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1373"}],"version-history":[{"count":16,"href":"https:\/\/www.pele-avocat.com\/index.php?rest_route=\/wp\/v2\/posts\/1373\/revisions"}],"predecessor-version":[{"id":1395,"href":"https:\/\/www.pele-avocat.com\/index.php?rest_route=\/wp\/v2\/posts\/1373\/revisions\/1395"}],"wp:attachment":[{"href":"https:\/\/www.pele-avocat.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1373"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.pele-avocat.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1373"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.pele-avocat.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1373"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}