{"id":651,"date":"2011-09-16T13:12:36","date_gmt":"2011-09-16T11:12:36","guid":{"rendered":"http:\/\/blog.la-boite-a-finances.com\/?p=651"},"modified":"2012-10-22T13:02:18","modified_gmt":"2012-10-22T11:02:18","slug":"plus-values-immobilieres-la-nouvelle-taxation-en-detail","status":"publish","type":"post","link":"https:\/\/la-boite-a-finances.com\/blog\/plus-values-immobilieres-la-nouvelle-taxation-en-detail\/","title":{"rendered":"Plus-values immobili\u00e8res : la nouvelle taxation en d\u00e9tail"},"content":{"rendered":"

Les ventes immobili\u00e8res, hors r\u00e9sidence principale, sign\u00e9es chez le notaire \u00e0 partir du 1er f\u00e9vrier 2012 seront tax\u00e9es selon la r\u00e9forme qui vient d’\u00eatre adopt\u00e9e par le Parlement.<\/p>\n

Jusqu’\u00e0 cette date, les plus-values b\u00e9n\u00e9ficient d’un abattement de 10%\/an qui se cumulent entre 5 et 15 ans de d\u00e9tention. En clair, avant 15 ans, vous \u00eates impos\u00e9s sur l’enti\u00e8re plus-values, apr\u00e8s 15 ans vous \u00eates exon\u00e9r\u00e9s et entre les deux l\u2019exon\u00e9ration est partielle et s’accro\u00eet avec le temps.<\/p>\n

Avec la r\u00e9forme, l’exon\u00e9ration totale passe \u00e0 30 ans et sa croissance entre 5 ans et 30 ans n’est plus lin\u00e9aire mais acc\u00e9l\u00e8re avec les ann\u00e9es (voir ci-apr\u00e8s).<\/p>\n

De plus, \u00e0 partir du 1er octobre, entreront en application, les nouveaux pr\u00e9l\u00e8vement sociaux sur les revenus du capital. Ceux-ci passeront de 12,3% \u00e0 13,5%.<\/p>\n

Cerise sur le g\u00e2teau, l’abattement fixe de 1 000 \u20ac sur les droits \u00e0 payer dispara\u00eet aussi au 1er f\u00e9vrier prochain.<\/p>\n

Pour r\u00e9sumer :<\/p>\n

<\/p>\n\n\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/colgroup>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Ann\u00e9e
\nde
\nd\u00e9tention<\/td>\n		Signature d’acte<\/td>\n<\/tr>\n
Avant le 01\/01\/2012<\/td>\nDu 01\/10\/2011 au 01\/02\/2012<\/td>\nApr\u00e8s le 01\/02\/2012<\/td>\n<\/tr>\n
Abattement<\/td>\nTaxation<\/td>\nAbattement<\/td>\nTaxation<\/td>\nAbattement<\/td>\nTaxation<\/td>\n<\/tr>\n
1<\/td>\n0,00%<\/td>\n31,30%<\/td>\n0,00%<\/td>\n32,50%<\/td>\n0,00%<\/td>\n32,50%<\/td>\n<\/tr>\n
2<\/td>\n0,00%<\/td>\n31,30%<\/td>\n0,00%<\/td>\n32,50%<\/td>\n0,00%<\/td>\n32,50%<\/td>\n<\/tr>\n
3<\/td>\n0,00%<\/td>\n31,30%<\/td>\n0,00%<\/td>\n32,50%<\/td>\n0,00%<\/td>\n32,50%<\/td>\n<\/tr>\n
4<\/td>\n0,00%<\/td>\n31,30%<\/td>\n0,00%<\/td>\n32,50%<\/td>\n0,00%<\/td>\n32,50%<\/td>\n<\/tr>\n
5<\/td>\n0,00%<\/td>\n31,30%<\/td>\n0,00%<\/td>\n32,50%<\/td>\n0,00%<\/td>\n32,50%<\/td>\n<\/tr>\n
6<\/td>\n10,00%<\/td>\n28,17%<\/td>\n10,00%<\/td>\n29,25%<\/td>\n2,00%<\/td>\n31,85%<\/td>\n<\/tr>\n
7<\/td>\n20,00%<\/td>\n25,04%<\/td>\n20,00%<\/td>\n26,00%<\/td>\n4,00%<\/td>\n31,20%<\/td>\n<\/tr>\n
8<\/td>\n30,00%<\/td>\n21,91%<\/td>\n30,00%<\/td>\n22,75%<\/td>\n6,00%<\/td>\n30,55%<\/td>\n<\/tr>\n
9<\/td>\n40,00%<\/td>\n18,78%<\/td>\n40,00%<\/td>\n19,50%<\/td>\n8,00%<\/td>\n29,90%<\/td>\n<\/tr>\n
10<\/td>\n50,00%<\/td>\n15,65%<\/td>\n50,00%<\/td>\n16,25%<\/td>\n10,00%<\/td>\n29,25%<\/td>\n<\/tr>\n
11<\/td>\n60,00%<\/td>\n12,52%<\/td>\n60,00%<\/td>\n13,00%<\/td>\n12,00%<\/td>\n28,60%<\/td>\n<\/tr>\n
12<\/td>\n70,00%<\/td>\n9,39%<\/td>\n70,00%<\/td>\n9,75%<\/td>\n14,00%<\/td>\n27,95%<\/td>\n<\/tr>\n
13<\/td>\n80,00%<\/td>\n6,26%<\/td>\n80,00%<\/td>\n6,50%<\/td>\n16,00%<\/td>\n27,30%<\/td>\n<\/tr>\n
14<\/td>\n90,00%<\/td>\n3,13%<\/td>\n90,00%<\/td>\n3,25%<\/td>\n18,00%<\/td>\n26,65%<\/td>\n<\/tr>\n
15<\/td>\n100,00%<\/td>\n0,00%<\/td>\n100,00%<\/td>\n0,00%<\/td>\n20,00%<\/td>\n26,00%<\/td>\n<\/tr>\n
16<\/td>\n100,00%<\/td>\n0,00%<\/td>\n100,00%<\/td>\n0,00%<\/td>\n22,00%<\/td>\n25,35%<\/td>\n<\/tr>\n
17<\/td>\n100,00%<\/td>\n0,00%<\/td>\n100,00%<\/td>\n0,00%<\/td>\n24,00%<\/td>\n24,70%<\/td>\n<\/tr>\n
18<\/td>\n100,00%<\/td>\n0,00%<\/td>\n100,00%<\/td>\n0,00%<\/td>\n28,00%<\/td>\n23,40%<\/td>\n<\/tr>\n
19<\/td>\n100,00%<\/td>\n0,00%<\/td>\n100,00%<\/td>\n0,00%<\/td>\n32,00%<\/td>\n22,10%<\/td>\n<\/tr>\n
20<\/td>\n100,00%<\/td>\n0,00%<\/td>\n100,00%<\/td>\n0,00%<\/td>\n36,00%<\/td>\n20,80%<\/td>\n<\/tr>\n
21<\/td>\n100,00%<\/td>\n0,00%<\/td>\n100,00%<\/td>\n0,00%<\/td>\n40,00%<\/td>\n19,50%<\/td>\n<\/tr>\n
22<\/td>\n100,00%<\/td>\n0,00%<\/td>\n100,00%<\/td>\n0,00%<\/td>\n44,00%<\/td>\n18,20%<\/td>\n<\/tr>\n
23<\/td>\n100,00%<\/td>\n0,00%<\/td>\n100,00%<\/td>\n0,00%<\/td>\n48,00%<\/td>\n16,90%<\/td>\n<\/tr>\n
24<\/td>\n100,00%<\/td>\n0,00%<\/td>\n100,00%<\/td>\n0,00%<\/td>\n52,00%<\/td>\n15,60%<\/td>\n<\/tr>\n
25<\/td>\n100,00%<\/td>\n0,00%<\/td>\n100,00%<\/td>\n0,00%<\/td>\n60,00%<\/td>\n13,00%<\/td>\n<\/tr>\n
26<\/td>\n100,00%<\/td>\n0,00%<\/td>\n100,00%<\/td>\n0,00%<\/td>\n68,00%<\/td>\n10,40%<\/td>\n<\/tr>\n
27<\/td>\n100,00%<\/td>\n0,00%<\/td>\n100,00%<\/td>\n0,00%<\/td>\n76,00%<\/td>\n7,80%<\/td>\n<\/tr>\n
28<\/td>\n100,00%<\/td>\n0,00%<\/td>\n100,00%<\/td>\n0,00%<\/td>\n84,00%<\/td>\n5,20%<\/td>\n<\/tr>\n
29<\/td>\n100,00%<\/td>\n0,00%<\/td>\n100,00%<\/td>\n0,00%<\/td>\n92,00%<\/td>\n2,60%<\/td>\n<\/tr>\n
30 et +<\/td>\n100,00%<\/td>\n0,00%<\/td>\n100,00%<\/td>\n0,00%<\/td>\n100,00%<\/td>\n0,00%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Visuellement :<\/p>\n

\"\"<\/a><\/p>\n

Exemple :<\/span> un bien immobilier acquis 100 000 \u20ac en juin 1999 doit \u00eatre c\u00e9d\u00e9 sous peu 200 000 \u20ac.<\/p>\n

Pour le calcul de la plus-value, il est admis une majoration forfaitaire du prix de vente de 7,5% pour les frais d\u2019acquisition et pour les biens de plus de 5 ans, 15% de forfait pour travaux (\u00e0 moins d’apporter un plus grand montant de factures).<\/p>\n

Apr\u00e8s 12 ans de d\u00e9tention, la plus-values sera alors de 200 000 \u20ac – 100 000 \u20ac (100%+7,5%+15%) = 200 000 \u20ac – 122 500 \u20ac = 77 500 \u20ac.<\/p>\n

Si l’acte de vente est sign\u00e9 avant le 1er octobre prochain<\/span>, l’heureux vendeur devra \u00e0 l’administration fiscale le montant de (77 500 \u20ac \u00d7 9,39%) – 1 000 \u20ac = 6 277 \u20ac<\/strong>.<\/p>\n

Si l’acte de vente est sign\u00e9 entre le 1er janvier 2012 et le 01 f\u00e9vrier 2012<\/span>, l’heureux vendeur devra \u00e0 l’administration fiscale le montant de (77 500 \u20ac \u00d7 9,75%) – 1 000 \u20ac = 6 556 \u20ac<\/strong>.<\/p>\n

Si l’acte de vente est sign\u00e9 avant le 31 d\u00e9cembre prochain<\/span>, l’heureux vendeur devra \u00e0 l’administration fiscale le montant de 77 500 \u20ac \u00d7 27,95% = 21 661 \u20ac<\/strong>.<\/p>\n

Remarque : pour ceux qui aurait l’id\u00e9e de vendre (\u00ab\u00a0apporter\u00a0\u00bb) des biens immobiliers \u00e0 leur SCI familiale avant le 1er f\u00e9vrier prochain, pour d\u00e9gager des plus-values avant l’entr\u00e9e en vigueur de la r\u00e9forme, sachez que ce serait inutile. En effet dans ce cas, la r\u00e9forme est applicable depuis le 24 ao\u00fbt dernier.<\/p>\n","protected":false},"excerpt":{"rendered":"

Les ventes immobili\u00e8res, hors r\u00e9sidence principale, sign\u00e9es chez le notaire \u00e0 partir du 1er f\u00e9vrier 2012 seront tax\u00e9es selon la Lire la suite…<\/a><\/p>\n

<\/div>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[14],"tags":[271],"class_list":["post-651","post","type-post","status-publish","format-standard","hentry","category-immobilier","tag-plus-values-immobilieres"],"_links":{"self":[{"href":"https:\/\/la-boite-a-finances.com\/blog\/wp-json\/wp\/v2\/posts\/651"}],"collection":[{"href":"https:\/\/la-boite-a-finances.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/la-boite-a-finances.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/la-boite-a-finances.com\/blog\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/la-boite-a-finances.com\/blog\/wp-json\/wp\/v2\/comments?post=651"}],"version-history":[{"count":0,"href":"https:\/\/la-boite-a-finances.com\/blog\/wp-json\/wp\/v2\/posts\/651\/revisions"}],"wp:attachment":[{"href":"https:\/\/la-boite-a-finances.com\/blog\/wp-json\/wp\/v2\/media?parent=651"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/la-boite-a-finances.com\/blog\/wp-json\/wp\/v2\/categories?post=651"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/la-boite-a-finances.com\/blog\/wp-json\/wp\/v2\/tags?post=651"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}