{"id":10300,"date":"2015-04-13T11:16:18","date_gmt":"2015-04-13T09:16:18","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=10300"},"modified":"2025-11-28T16:04:10","modified_gmt":"2025-11-28T15:04:10","slug":"sci-a-l-ir-ou-a-l-is-que-choisir","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/sci-a-l-ir-ou-a-l-is-que-choisir\/","title":{"rendered":"Le r\u00e9gime fiscal de la SCI"},"content":{"rendered":"<p>Le r\u00e9gime fiscal de la SCI suit de plein droit celui des soci\u00e9t\u00e9s de personnes. Le r\u00e9sultat se calcule au niveau de la soci\u00e9t\u00e9, mais cette derni\u00e8re n\u2019est pas redevable de l\u2019imp\u00f4t. Ce sont les associ\u00e9s, qui sont impos\u00e9s \u00e0 l&rsquo;IR sur les b\u00e9n\u00e9fices de la soci\u00e9t\u00e9. Ainsi, c<span class=\"exergue\">haque associ\u00e9 sera impos\u00e9 <strong>au prorata de sa part dans la SCI, <\/strong>en fonction de son r\u00e9gime fiscal.<\/span>\u00a0On parle alors de <strong>transparence fiscale<\/strong>. Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France, vous en dit plus.<\/p>\n<p>Si l\u2019associ\u00e9 est une personne physique, la SCI sera impos\u00e9e \u00e0 l\u2019IR. Si l\u2019associ\u00e9 est une <a title=\"Qu\u2019est-ce qu\u2019une personne morale ?\" href=\"https:\/\/valoxy.org\/blog\/personne-morale\/\" target=\"_blank\" rel=\"noopener\"><strong>personne morale<\/strong><\/a> soumise \u00e0 l\u2019IS, c\u2019est la fiscalit\u00e9 des soci\u00e9t\u00e9s qui s\u2019appliquera. Le r\u00e9sultat d\u2019une SCI \u00e0 l\u2019IR sera donc d\u00e9termin\u00e9 en fonction de la qualit\u00e9 des associ\u00e9s. Les deux r\u00e9gimes, IS et IR, \u00a0peuvent ainsi cohabiter.<\/p>\n<p>Il est \u00e0 noter qu\u2019il est possible d\u2019opter pour<strong> l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s<\/strong>, et, dans ce cas, c\u2019est directement la SCI qui paiera l\u2019imp\u00f4t. <a href=\"https:\/\/valoxy.org\/blog\/option-is-sci-irrevocable\/\">Cette option est irr\u00e9vocable \u2026<\/a><\/p>\n<figure id=\"attachment_2978\" aria-describedby=\"caption-attachment-2978\" style=\"width: 241px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-2978 \" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/05\/\u00e9capitaux-propres-300x198.png\" alt=\"cr\u00e9ation d'entreprise\" width=\"241\" height=\"159\" \/><figcaption id=\"caption-attachment-2978\" class=\"wp-caption-text\">Faut-il opter pour l\u2019IR ou pour l\u2019IS ?<\/figcaption><\/figure>\n<h2>Calcul du revenu foncier pour les SCI \u00e0 l\u2019IR.<\/h2>\n<p>Le revenu foncier imposable se calcule en d\u00e9duisant l\u2019ensemble des frais et travaux \u00e9ligibles des loyers et produits accessoires. <strong><span class=\"exergue\">Si le r\u00e9sultat foncier est positif, il s&rsquo;ajoute aux autres revenus. S\u2019il est d\u00e9ficitaire, il pourra s&rsquo;imputer dans la limite de 10 700\u20ac, sauf exception, sur le revenu global.<\/span><\/strong> En plus du taux progressif de l\u2019imp\u00f4t sur le revenu, les revenus fonciers sont soumis aux pr\u00e9l\u00e8vements sociaux de 17,2 %, <strong><span class=\"exergue\">ce qui fait d&rsquo;eux les revenus les plus tax\u00e9s.<\/span><\/strong><\/p>\n<h3>Les chiffres \u00e0 d\u00e9clarer:<\/h3>\n<ul>\n<li><span class=\"exergue\">Tous les loyers et fermages per\u00e7us<\/span>, m\u00eame s\u2019il s\u2019agit de loyers ant\u00e9rieurs ou d\u2019avances,<\/li>\n<li><span class=\"exergue\">Les recettes accessoires, location d\u2019emplacement publicitaire, indemnit\u00e9s et subventions<\/span> couvrant des charges d\u00e9ductibles (ANAH, \u2026),<\/li>\n<li><strong><span class=\"exergue\">Le d\u00e9p\u00f4t de garantie n\u2019est pas \u00e0 d\u00e9clarer<\/span><\/strong> sauf s\u2019il compense des loyers impay\u00e9s.<\/li>\n<\/ul>\n<h3>Les charges d\u00e9ductibles\u00a0:<\/h3>\n<ul>\n<li><img decoding=\"async\" class=\"alignright wp-image-6390 \" title=\"SCI IR ou IS\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/09\/businessman-279x300.jpg\" alt=\"SCI IR ou IS\" width=\"131\" height=\"141\" \/>Les frais de gestion\n<ul>\n<li>Forfait de gestion de 20\u20ac par immeuble donn\u00e9 en location,<\/li>\n<li>Les frais de proc\u00e9dure en cas de diff\u00e9rend avec un locataire,<\/li>\n<li>La r\u00e9mun\u00e9ration d\u2019un gardien,<\/li>\n<li>Les primes d\u2019assurance li\u00e9es \u00e0 la protection du bien.<\/li>\n<\/ul>\n<\/li>\n<li>Les d\u00e9penses de travaux<\/li>\n<\/ul>\n<p><strong><span class=\"exergue\">Seuls sont d\u00e9ductibles les travaux d\u2019entretien, de r\u00e9paration, de remplacement et d\u2019am\u00e9lioration.<\/span><\/strong> Les travaux de construction et d\u2019agrandissement ne pourront se d\u00e9duire. La fronti\u00e8re \u00e9tant t\u00e9nue, n\u2019h\u00e9sitez pas \u00e0 prendre contact avec un expert pour distinguer ce qui est d\u00e9ductible de ce qui ne l\u2019est pas.<\/p>\n<ul>\n<li>Les int\u00e9r\u00eats d\u2019emprunt<\/li>\n<\/ul>\n<p><strong><span class=\"exergue\">Aucune limitation n\u2019est pr\u00e9vue quant au montant et \u00e0 la dur\u00e9e<\/span> <\/strong>\u00e0 partir du moment o\u00f9 l\u2019emprunt a \u00e9t\u00e9 contract\u00e9 pour financer l\u2019immeuble ou les travaux y aff\u00e9rents.<\/p>\n<ul>\n<li>Les autres charges d\u00e9ductibles<\/li>\n<\/ul>\n<p><strong><span class=\"exergue\">Les imp\u00f4ts qui incombent au propri\u00e9taire<\/span><\/strong> (taxe fonci\u00e8re, la CRL &#8211; Contribution sur les Revenus Locatifs, les indemnit\u00e9s CRL\u2026).<\/p>\n<h3>L\u2019imputation des d\u00e9ficits fonciers<\/h3>\n<p><img decoding=\"async\" class=\"alignright wp-image-6392 \" title=\"SCI IR ou IS\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/09\/approve-300x190.jpg\" alt=\"SCI IR ou IS\" width=\"177\" height=\"112\" \/><\/p>\n<p><strong><span class=\"exergue\">Le d\u00e9ficit foncier global (pour l\u2019ensemble de vos immeubles) qui r\u00e9sulte des d\u00e9penses d\u00e9ductibles autres que les int\u00e9r\u00eats d\u2019emprunt est imputable sur le revenu global dans la limite de 10.700\u20ac par an.<\/span><\/strong> Ce montant peut-\u00eatre parfois major\u00e9 dans des cas sp\u00e9cifiques. En cas de d\u00e9ficit sup\u00e9rieur \u00e0 10.700\u20ac, celui-ci est reportable sur les revenus fonciers des dix ann\u00e9es suivantes et non plus sur le revenu global.<\/p>\n<h3>Le r\u00e9gime du micro foncier<\/h3>\n<p>Il est parfois int\u00e9ressant de recourir au r\u00e9gime micro foncier (souvent quand vous avez peu de travaux d\u2019entretien). Ce r\u00e9gime peut \u00eatre mis en place si la totalit\u00e9 de vos loyers sur l\u2019ann\u00e9e ne d\u00e9passe pas 15.000\u20ac. Dans ce cas, vous b\u00e9n\u00e9ficierez d\u2019un abattement de 30% sur l\u2019ensemble de vos recettes. Votre imposition est alors bas\u00e9e sur 70% des loyers. <strong><span class=\"exergue\">Lorsque vos d\u00e9penses sont sup\u00e9rieures \u00e0 30% du montant des recettes, vous aurez int\u00e9r\u00eat \u00e0 opter pour le r\u00e9gime r\u00e9el.<\/span><\/strong><\/p>\n<h2>Calcul du r\u00e9sultat pour les SCI \u00e0 l\u2019IS<\/h2>\n<p>Les principales diff\u00e9rences avec le calcul des revenus fonciers \u00e0 l\u2019IR sont\u00a0:<\/p>\n<ul>\n<li><strong><span class=\"exergue\">L\u2019amortissement<\/span><\/strong> de l\u2019immeuble,<\/li>\n<li><strong><span class=\"exergue\">L\u2019imp\u00f4t sur les soci\u00e9t\u00e9s<\/span><\/strong>,<\/li>\n<li>Distribution sous la forme de <strong><span class=\"exergue\">dividendes<\/span><\/strong>.<\/li>\n<\/ul>\n<p>Le r\u00e9sultat imposable \u00e0 l\u2019imp\u00f4t soci\u00e9t\u00e9 int\u00e9grera l\u2019ensemble des loyers sous d\u00e9duction des charges relatives \u00e0 la location (entretien, int\u00e9r\u00eats d&#8217;emprunt, honoraires, imp\u00f4ts et amortissement). L\u2019immeuble, hors terrain (souvent 10% de la valeur) s&rsquo;amortira sur une dur\u00e9e d\u2019environ 30 ans. Les frais d\u2019acquisition le seront, quant \u00e0 eux, sur 5 ans.<\/p>\n<p><strong><span class=\"exergue\">Le r\u00e9sultat apr\u00e8s amortissement sera soumis \u00e0 l\u2019IS au taux de 15% pour le r\u00e9sultat inf\u00e9rieur \u00e0 42.500\u20ac, et 25% au-del\u00e0<\/span><\/strong>. Le r\u00e9sultat apr\u00e8s imp\u00f4t pourra \u00eatre distribu\u00e9 si les associ\u00e9s le souhaitent. <strong><span class=\"exergue\">La fiscalit\u00e9 sur les dividendes s\u2019appliquera alors.\u00a0<\/span><\/strong><\/p>\n<h2>Exemple de calcul selon le r\u00e9gime fiscal de la SCI : \u00e0 l\u2019IS, ou \u00e0 l\u2019IR<\/h2>\n<p>Acquisition d\u2019un immeuble le 1<sup>er<\/sup> novembre 2013. Le prix d\u2019achat est de 100 K\u20ac, les frais d\u2019acquisition sont de 7 K\u20ac. Les loyers sont de 8 K\u20ac par an, pas de travaux particuliers.<\/p>\n<p class=\"p1\"><b>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0Calcul du r\u00e9sultat <span class=\"Apple-converted-space\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/span>IR <span class=\"Apple-converted-space\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 <\/span>IS<\/b><\/p>\n<ul>\n<li class=\"p1\">Montant des loyers <span class=\"Apple-converted-space\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/span>8 000 <span class=\"Apple-converted-space\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/span>8 000<\/li>\n<li class=\"p1\">Int\u00e9r\u00eats d\u2019emprunts\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 &#8211; 1 500\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 &#8211; 1 500<\/li>\n<li class=\"p1\">Imp\u00f4ts\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0&#8211; 500\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 &#8211; 500<\/li>\n<li class=\"p1\">Honoraires administratifs\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 &#8211; 20<\/li>\n<li class=\"p1\">Entretien (taux am\u00e9lioration)\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 &#8211; 1 000\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 &#8211; 1 000<\/li>\n<li class=\"p1\">Amortissements 7 000\/ 5 ans frais d\u2019acquisition\u00a0 \u00a0 \u00a0 &#8211; 1 400<\/li>\n<li class=\"p1\">Amortissements 90 000 (10 000 terrain) \/ 30 ans\u00a0 \u00a0&#8211; 3 000<\/li>\n<li class=\"p1\"><b style=\"font-size: revert; color: initial; font-family: -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, Oxygen-Sans, Ubuntu, Cantarell, 'Helvetica Neue', sans-serif;\">R\u00e9sultat fiscal\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 4 980 <span class=\"Apple-converted-space\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 <\/span>600<\/b><\/li>\n<li class=\"p1\">Pr\u00e9l\u00e8vements sociaux (17,2%) <span class=\"Apple-converted-space\" style=\"font-size: revert; color: initial; font-family: -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, Oxygen-Sans, Ubuntu, Cantarell, 'Helvetica Neue', sans-serif;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/span><span style=\"font-size: revert; color: initial; font-family: -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, Oxygen-Sans, Ubuntu, Cantarell, 'Helvetica Neue', sans-serif;\">857<\/span><\/li>\n<li class=\"p1\">IR <span style=\"font-size: revert; color: initial; font-family: -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, Oxygen-Sans, Ubuntu, Cantarell, 'Helvetica Neue', sans-serif;\">(taux progressif ex. tranche 30%)\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 <\/span><span class=\"s1\" style=\"font-size: revert; color: initial; font-family: -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, Oxygen-Sans, Ubuntu, Cantarell, 'Helvetica Neue', sans-serif;\">1 490<\/span><\/li>\n<li class=\"p1\">IS \u00e0 15 % <span class=\"Apple-converted-space\" style=\"font-size: revert; color: initial; font-family: -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, Oxygen-Sans, Ubuntu, Cantarell, 'Helvetica Neue', sans-serif;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 <\/span><span style=\"font-size: revert; color: initial; font-family: -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, Oxygen-Sans, Ubuntu, Cantarell, 'Helvetica Neue', sans-serif;\">90<\/span><\/li>\n<li class=\"p1\"><b style=\"font-size: revert; color: initial; font-family: -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, Oxygen-Sans, Ubuntu, Cantarell, 'Helvetica Neue', sans-serif;\">Total imp\u00f4ts\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a02 351 <span class=\"Apple-converted-space\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 <\/span>90<\/b><\/li>\n<\/ul>\n<p>La fiscalit\u00e9 de l\u2019IR (hors micro foncier et sur la base d\u2019un taux de 30%) serait de 2 351 \u20ac contre 90 \u20ac pour l\u2019IS. <strong><span class=\"exergue\">Souvent, les loyers permettent seulement de rembourser l\u2019emprunt, il faudra donc trouver les ressources pour payer l\u2019imp\u00f4t sur le revenu.<\/span><\/strong><\/p>\n<p>L\u2019IS est donc parfois retenu car l\u2019acqu\u00e9reur n\u2019a pas les moyens de payer chaque ann\u00e9e l\u2019imp\u00f4t sur les revenus fonciers. De plus, les associ\u00e9s d\u2019une SCI \u00e0 l\u2019IS ne seront impos\u00e9s sur leur revenu qu\u2019\u00e0 partir du moment o\u00f9 l\u2019assembl\u00e9e g\u00e9n\u00e9rale d\u00e9cide de verser les dividendes.<\/p>\n<h2>Le r\u00e9gime fiscal de la SCI en cas de cession<\/h2>\n<p>Si la fiscalit\u00e9 de la SCI \u00e0 l\u2019IS est plus douce pendant la dur\u00e9e de la location, cet avantage dispara\u00eet lors d\u2019une cession surtout si celle-ci intervient apr\u00e8s une longue dur\u00e9e de d\u00e9tention. <span class=\"exergue\">Le choix entre SCI \u00e0 l\u2019IR ou SCI \u00e0 l\u2019IS se pose donc en ces termes\u00a0: pr\u00e9f\u00e8re-t-on \u00eatre fiscalis\u00e9 chaque ann\u00e9e et b\u00e9n\u00e9ficier d\u2019exon\u00e9ration \u00e0 la sortie (SCI \u00e0 l\u2019IR) ou \u00e0 l\u2019inverse pr\u00e9f\u00e8re-t-on \u00eatre moins fiscalis\u00e9 \u00e0 l\u2019entr\u00e9e quitte \u00e0 payer plus lors de la vente\u00a0(SCI \u00e0 l\u2019IS)\u00a0?<\/span><\/p>\n<h3>Calcul de la plus-value pour les SCI \u00e0 l\u2019IR<\/h3>\n<h4>a) Les abattements<\/h4>\n<p>Les SCI \u00e0 l\u2019IR b\u00e9n\u00e9ficient d\u2019un abattement pour dur\u00e9e de d\u00e9tention de l\u2019immeuble. Il y a exon\u00e9ration totale au bout de 30 ann\u00e9es de d\u00e9tention.<strong><span class=\"exergue\"> Attention cependant aux mauvaises surprises car le dispositif a fortement \u00e9volu\u00e9 ces derni\u00e8res ann\u00e9es. Cette dur\u00e9e est pass\u00e9e de 15 ans \u00e0 22 ans puis \u00e0 30 ans. Pour revenir actuellement \u00e0 une exon\u00e9ration de la plus value au bout de 22 ans et une exon\u00e9ration des pr\u00e9l\u00e8vements \u00e0 l\u2019issue de 30 ans.<\/span><\/strong><\/p>\n<p>Lorsque le vendeur d\u00e9tient l\u2019immeuble depuis plus de 5 ans (l\u2019abattement se calcule de date \u00e0 date), un abattement r\u00e9duit le montant de la plus value.<\/p>\n<p>Abattement de la plus value (\u00e0 19%)<\/p>\n<figure id=\"attachment_10305\" aria-describedby=\"caption-attachment-10305\" style=\"width: 650px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-10305\" title=\"SCI IR ou IS\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/04\/sci-ir-is-2-e1620301989274.png\" alt=\"SCI IR ou IS\" width=\"650\" height=\"45\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/04\/sci-ir-is-2-e1620301989274.png 700w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/04\/sci-ir-is-2-e1620301989274-300x21.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><figcaption id=\"caption-attachment-10305\" class=\"wp-caption-text\">SCI IR ou IS, les abattements<\/figcaption><\/figure>\n<p>Abattement des pr\u00e9l\u00e8vements sociaux<\/p>\n<figure id=\"attachment_10304\" aria-describedby=\"caption-attachment-10304\" style=\"width: 650px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-10304\" title=\"SCI IR ou IS\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/04\/sci-ir-is-3-e1620302027518.png\" alt=\"SCI IR ou IS\" width=\"650\" height=\"66\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/04\/sci-ir-is-3-e1620302027518.png 700w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/04\/sci-ir-is-3-e1620302027518-300x30.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><figcaption id=\"caption-attachment-10304\" class=\"wp-caption-text\">SCI IR ou IS, les abattements des pr\u00e9l\u00e8vements sociaux<\/figcaption><\/figure>\n<p>Il est \u00e0 noter que le taux d\u2019abattement sur les pr\u00e9l\u00e8vements sociaux est important sur les 8 derni\u00e8res ann\u00e9es (de la 23<sup>\u00e8me<\/sup> \u00e0 la 30<sup>\u00e8me<\/sup> ann\u00e9e).<\/p>\n<p><em><strong><span class=\"exergue\">(Au titre de 2015, sachez qu\u2019il existe un abattement exceptionnel suppl\u00e9mentaire de 30% pour les cessions de terrain \u00e0 b\u00e2tir.)<\/span><\/strong><\/em><\/p>\n<h4>b) Le calcul de la plus value<\/h4>\n<p>Le calcul se fait en prenant la diff\u00e9rence entre le prix de vente et le prix d\u2019acquisition. Attention cependant, pour tenir compte des frais engag\u00e9s, on peut r\u00e9\u00e9valuer le prix d\u2019acquisition.<\/p>\n<p>R\u00e9\u00e9valuation forfaitaire des frais d\u2019acquisition de 7,5%, il est possible de substituer \u00e0 ce forfait les frais r\u00e9els (honoraires de notaire, d&rsquo;agence, droits d\u2019enregistrement ou TVA).<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignright wp-image-3364 \" title=\"SCI IR ou IS\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/05\/cout-de-revient-300x289.png\" alt=\"SCI IR ou IS\" width=\"186\" height=\"179\" \/>R\u00e9\u00e9valuation pour les immeubles acquis depuis plus de 5 ans d\u2019un forfait travaux et entretien de 15%. On peut substituer \u00e0 ce forfait les frais r\u00e9els. Et ce, \u00e0 la condition qu&rsquo;une entreprise ait r\u00e9alis\u00e9 les travaux, et qu\u2019ils n\u2019aient pas fait l&rsquo;objet d&rsquo;une d\u00e9duction des revenus fonciers. Attention, ces travaux ne doivent pas correspondre \u00e0 des travaux d\u2019entretien (papier peint, moquette, peinture\u2026). Il faut pouvoir justifier de l\u2019effectivit\u00e9 des travaux.<\/p>\n<p><strong><span class=\"exergue\">L\u2019imp\u00f4t s&rsquo;\u00e9l\u00e8ve donc \u00e0 19% du montant de la plus value calcul\u00e9e plus les pr\u00e9l\u00e8vements sociaux apr\u00e8s abattement.<\/span><\/strong><\/p>\n<h4>c) Existence d\u2019une taxe compl\u00e9mentaire sur les plus values immobili\u00e8res importantes<\/h4>\n<p>Lorsque la plus value nette autre que pour les terrains \u00e0 b\u00e2tir est sup\u00e9rieure \u00e0 50\u00a0000\u20ac, <span class=\"exergue\"><strong>une taxe suppl\u00e9mentaire comprise entre 2 et 6% vient s\u2019ajouter au 19%.<\/strong><\/span><\/p>\n<h4>d) Exemple du calcul de la plus value \u00e0 l\u2019IR<\/h4>\n<p>Un particulier acquiert un immeuble le 1<sup>er<\/sup> novembre 2013, le prix d\u2019achat est de 100 K\u20ac, les frais d\u2019acquisition sont de 7,50 K\u20ac, les travaux ont \u00e9t\u00e9 de 15 K\u20ac. Vente le 10 avril 2025, le prix de vente est de 150 K\u20ac. Calcul de la plus value, et de l\u2019imp\u00f4t correspondant :<\/p>\n<ul>\n<li class=\"li1\">Prix de vente &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 150 K\u20ac<\/li>\n<li class=\"li1\">Prix d\u2019acquisition&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;..100,00 K\u20ac<\/li>\n<li class=\"li1\">Frais d\u2019acquisition&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.\u00a0 \u00a0 \u00a0 \u00a07,50 K\u20ac<\/li>\n<li class=\"li1\">Majoration Travaux&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230; 15,00 K\u20ac<\/li>\n<li class=\"li1\">Prix d\u2019acquisition calcul\u00e9\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.. 122,50 K\u20ac<\/li>\n<li class=\"li1\">Plus Value corrig\u00e9e&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;..\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a027,50 K\u20ac<\/li>\n<li class=\"li1\">Abattement pour dur\u00e9e de d\u00e9tention :<\/li>\n<li class=\"li1\">imp\u00f4t \u00e0 19% (11 ans) : 27,5 X 36%&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 9,90 K\u20ac<\/li>\n<li class=\"li1\">Plus Value imposable&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;..\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a017,60 K\u20ac<\/li>\n<li class=\"li1\"><b>Imp\u00f4t \u00e0 19%<\/b>&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.\u00a0 \u00a0 \u00a0 \u00a0 \u00a0<span class=\"s1\"><b>3,34 K\u20ac<\/b><b><\/b><\/span><\/li>\n<li class=\"li1\">Abattement pour dur\u00e9e de d\u00e9tention :<\/li>\n<li class=\"li1\">pr\u00e9l\u00e8vements sociaux (11 ans) : 27,5 X 9,9%&#8230;&#8230;.\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 2,72 K\u20ac<\/li>\n<li class=\"li1\">Plus Value soumise &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;..\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a024,78 K\u20ac<\/li>\n<li class=\"li1\"><b>Pr\u00e9l\u00e8vements sociaux (17,2%)<\/b>&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;\u00a0 \u00a0 \u00a0 <span class=\"s1\"><b>4,26 K\u20ac<\/b><b><\/b><\/span><\/li>\n<li class=\"li1\"><b>Imposition totale<\/b>&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;\u00a0 <span class=\"s2\"><b>7,60 K\u20ac<\/b><\/span><\/li>\n<\/ul>\n<h3>Imposition des SCI \u00e0 l\u2019IS<\/h3>\n<p style=\"font-weight: 400;\">Le taux de 15% s\u2019applique dor\u00e9navant sur les 42 500\u20ac premiers euros, et au-del\u00e0 c\u2019est le taux de 25% qui s\u2019applique.<\/p>\n<p>Le calcul est relativement simple. La plus value soumise \u00e0 l\u2019imp\u00f4t soci\u00e9t\u00e9 \u00e9quivaut \u00e0 la diff\u00e9rence entre le prix de cession (150 K\u20ac dans notre exemple) et la valeur nette comptable (valeur d\u2019acquisition moins les amortissements). Si les amortissements \u00e9taient de 37 K\u20ac au moment de la vente, le calcul serait :<\/p>\n<ul>\n<li>Prix de vente&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;..150 K\u20ac<\/li>\n<li>Prix d\u2019acquisition (100 + 7 de frais)&#8230;&#8230;..107 K\u20ac<\/li>\n<li>Amortissements&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230; &#8211; 37 K\u20ac<\/li>\n<li>Valeur Nette Comptable&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;..70 K\u20ac<\/li>\n<li>Plus Value&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;80 K\u20ac<\/li>\n<li>Imp\u00f4ts (15% jusque 42 500 \u20ac)&#8230;&#8230;..\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 6 375 \u20ac<\/li>\n<li>Imp\u00f4ts (25% au del\u00e0)&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;..\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 9 375 \u20ac<\/li>\n<li>Total IS&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.\u00a0 \u00a0 \u00a0 \u00a0 \u00a015 750 \u20ac<\/li>\n<\/ul>\n<p>Une\u00a0<span class=\"exergue\">\u00a0fois l\u2019imp\u00f4t soci\u00e9t\u00e9 pay\u00e9, la fiscalisation sera identique \u00e0 celle des dividendes. C&rsquo;est \u00e0 dire :<\/span><\/p>\n<ul>\n<li><strong><span class=\"exergue\">17,2 % de pr\u00e9l\u00e8vements sociaux <\/span><\/strong><\/li>\n<li><strong><span class=\"exergue\">plus le taux progressif de l\u2019imp\u00f4t sur le revenu apr\u00e8s abattement de 40%.<\/span><\/strong><\/li>\n<\/ul>\n<p>La fiscalit\u00e9 lors de la sortie d\u2019une SCI \u00e0 l\u2019IS est donc tr\u00e8s lourde.<\/p>\n<h3>Le choix du r\u00e9gime fiscal de la SCI d\u00e9pend de plusieurs facteurs<\/h3>\n<p><div class=\"encadre-style\"><span class=\"exergue\">Le choix du r\u00e9gime fiscal de la SCI, entre SCI \u00e0 l&rsquo;IS et \u00e0 l&rsquo;IR, d\u00e9pend donc de plusieurs facteurs :<\/span><\/p>\n<ul>\n<li>la dur\u00e9e de d\u00e9tention pr\u00e9vue (plus elle est importante, plus l\u2019IR est avantageux),<\/li>\n<li>le montant de la plus value \u00e0 la sortie. (plus la plus value est importante, plus l\u2019IR est \u00e0 privil\u00e9gier),<\/li>\n<li>la capacit\u00e9 \u00e0 payer son imp\u00f4t foncier pendant la dur\u00e9e de remboursement de l\u2019emprunt.<\/div><\/li>\n<\/ul>\n<p><strong><span class=\"exergue\">Le choix n\u2019a donc rien d&rsquo;\u00e9vident, d\u2019autant plus que la fiscalit\u00e9 peut \u00e9voluer.<\/span><\/strong> Les abattements, par exemple, n&rsquo;ont plus pris en compte les terrains \u00e0 b\u00e2tir pendant une courte dur\u00e9e.<\/p>\n<p>Nous vous conseillons donc de vous <a title=\"Le r\u00f4le et les responsabilit\u00e9s de l\u2019expert-comptable\" href=\"https:\/\/valoxy.org\/blog\/role-et-responsabilites-de-l-expert-comptable\/\" target=\"_blank\" rel=\"noopener\"><strong>rapprocher d\u2019un expert<\/strong> <\/a>pour faire le bon choix du r\u00e9gime fiscal de la SCI.<\/p>\n<p>A titre d\u2019information,\u00a0 <strong><span class=\"exergue\">les locaux professionnels (plus value souvent moins \u00e9lev\u00e9e) sont souvent acquis via une structure \u00e0 l\u2019IS contrairement aux habitations majoritairement acquises avec des structures \u00e0 l\u2019IR ou en direct par le particulier.<\/span><\/strong><\/p>\n<p>Bonne r\u00e9flexion !<\/p>\n<p>Pour plus d\u2019informations sur le r\u00e9gime fiscal de la SCI, consultez nos articles sur le blog de Valoxy :<\/p>\n<ul>\n<li><a href=\"https:\/\/valoxy.org\/blog\/la-comptabilite-dans-les-sci\/\">La comptabilit\u00e9 dans les SCI<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/redaction-statuts-de-sci\/\">La r\u00e9daction des statuts de SCI<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/utilisation-sci-labus-de-droit-fiscal\/\">L\u2019utilisation des SCI et l\u2019abus de droit fiscal<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/depenses-deductibles-sci-ir\/\">Les d\u00e9penses d\u00e9ductibles pour les SCI assujetties l\u2019IR<\/a><\/li>\n<li><a style=\"font-size: revert; font-family: -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, Oxygen-Sans, Ubuntu, Cantarell, 'Helvetica Neue', sans-serif;\" href=\"https:\/\/valoxy.org\/blog\/detenir-locaux-professionnels-via-sci-ld\/\">Faut-il d\u00e9tenir ses locaux professionnels via une SCI\u00a0?<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Le r\u00e9gime fiscal de la SCI suit de plein droit celui des soci\u00e9t\u00e9s de personnes. Le r\u00e9sultat se calcule au niveau de la soci\u00e9t\u00e9, mais cette derni\u00e8re n\u2019est pas redevable de l\u2019imp\u00f4t. Ce sont les associ\u00e9s, qui sont impos\u00e9s \u00e0&#8230;<\/p>\n","protected":false},"author":1,"featured_media":11096,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-10300","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Le r\u00e9gime fiscal de la SCI | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"Le r\u00e9gime fiscal de la SCI est celui des soci\u00e9t\u00e9s de personnes. Il y a transparence fiscale. Chaque associ\u00e9 est tax\u00e9 selon son r\u00e9gime fiscal\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/valoxy.org\/blog\/sci-a-l-ir-ou-a-l-is-que-choisir\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Le r\u00e9gime fiscal de la SCI | Blog Valoxy - Expertise comptable\" \/>\n<meta property=\"og:description\" content=\"Le r\u00e9gime fiscal de la SCI est celui des soci\u00e9t\u00e9s de personnes. Il y a transparence fiscale. Chaque associ\u00e9 est tax\u00e9 selon son r\u00e9gime fiscal\" \/>\n<meta property=\"og:url\" content=\"https:\/\/valoxy.org\/blog\/sci-a-l-ir-ou-a-l-is-que-choisir\/\" \/>\n<meta property=\"og:site_name\" content=\"Blog Valoxy - Expertise comptable\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/Valoxy\" \/>\n<meta property=\"article:published_time\" content=\"2015-04-13T09:16:18+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-11-28T15:04:10+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/09\/salle-reunion-2.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"539\" \/>\n\t<meta property=\"og:image:height\" content=\"359\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Expert-comptable Valoxy\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Expert-comptable Valoxy\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"12 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/valoxy.org\/blog\/sci-a-l-ir-ou-a-l-is-que-choisir\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/valoxy.org\/blog\/sci-a-l-ir-ou-a-l-is-que-choisir\/\"},\"author\":{\"name\":\"Expert-comptable Valoxy\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a\"},\"headline\":\"Le r\u00e9gime fiscal de la SCI\",\"datePublished\":\"2015-04-13T09:16:18+00:00\",\"dateModified\":\"2025-11-28T15:04:10+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/valoxy.org\/blog\/sci-a-l-ir-ou-a-l-is-que-choisir\/\"},\"wordCount\":2173,\"commentCount\":2,\"publisher\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/sci-a-l-ir-ou-a-l-is-que-choisir\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/09\/salle-reunion-2.jpg\",\"articleSection\":[\"Fiscalit\u00e9\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/valoxy.org\/blog\/sci-a-l-ir-ou-a-l-is-que-choisir\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/valoxy.org\/blog\/sci-a-l-ir-ou-a-l-is-que-choisir\/\",\"url\":\"https:\/\/valoxy.org\/blog\/sci-a-l-ir-ou-a-l-is-que-choisir\/\",\"name\":\"Le r\u00e9gime fiscal de la SCI | Blog Valoxy - Expertise comptable\",\"isPartOf\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/valoxy.org\/blog\/sci-a-l-ir-ou-a-l-is-que-choisir\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/sci-a-l-ir-ou-a-l-is-que-choisir\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/09\/salle-reunion-2.jpg\",\"datePublished\":\"2015-04-13T09:16:18+00:00\",\"dateModified\":\"2025-11-28T15:04:10+00:00\",\"description\":\"Le r\u00e9gime fiscal de la SCI est celui des soci\u00e9t\u00e9s de personnes. Il y a transparence fiscale. Chaque associ\u00e9 est tax\u00e9 selon son r\u00e9gime fiscal\",\"breadcrumb\":{\"@id\":\"https:\/\/valoxy.org\/blog\/sci-a-l-ir-ou-a-l-is-que-choisir\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/valoxy.org\/blog\/sci-a-l-ir-ou-a-l-is-que-choisir\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/valoxy.org\/blog\/sci-a-l-ir-ou-a-l-is-que-choisir\/#primaryimage\",\"url\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/09\/salle-reunion-2.jpg\",\"contentUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/09\/salle-reunion-2.jpg\",\"width\":539,\"height\":359,\"caption\":\"salle r\u00e9union 2\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/valoxy.org\/blog\/sci-a-l-ir-ou-a-l-is-que-choisir\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/valoxy.org\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Le r\u00e9gime fiscal de la SCI\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/valoxy.org\/blog\/#website\",\"url\":\"https:\/\/valoxy.org\/blog\/\",\"name\":\"Blog Valoxy\",\"description\":\"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise\",\"publisher\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\"},\"alternateName\":\"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/valoxy.org\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\",\"name\":\"Blog Valoxy\",\"url\":\"https:\/\/valoxy.org\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png\",\"contentUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png\",\"width\":266,\"height\":100,\"caption\":\"Blog Valoxy\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/Valoxy\",\"https:\/\/www.linkedin.com\/company\/valoxy\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a\",\"name\":\"Expert-comptable Valoxy\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g\",\"caption\":\"Expert-comptable Valoxy\"},\"sameAs\":[\"https:\/\/valoxy.org\/blog\"],\"url\":\"https:\/\/valoxy.org\/blog\/author\/ceo-valoxy\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Le r\u00e9gime fiscal de la SCI | Blog Valoxy - Expertise comptable","description":"Le r\u00e9gime fiscal de la SCI est celui des soci\u00e9t\u00e9s de personnes. Il y a transparence fiscale. Chaque associ\u00e9 est tax\u00e9 selon son r\u00e9gime fiscal","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/valoxy.org\/blog\/sci-a-l-ir-ou-a-l-is-que-choisir\/","og_locale":"fr_FR","og_type":"article","og_title":"Le r\u00e9gime fiscal de la SCI | Blog Valoxy - Expertise comptable","og_description":"Le r\u00e9gime fiscal de la SCI est celui des soci\u00e9t\u00e9s de personnes. Il y a transparence fiscale. Chaque associ\u00e9 est tax\u00e9 selon son r\u00e9gime fiscal","og_url":"https:\/\/valoxy.org\/blog\/sci-a-l-ir-ou-a-l-is-que-choisir\/","og_site_name":"Blog Valoxy - Expertise comptable","article_publisher":"https:\/\/www.facebook.com\/Valoxy","article_published_time":"2015-04-13T09:16:18+00:00","article_modified_time":"2025-11-28T15:04:10+00:00","og_image":[{"width":539,"height":359,"url":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/09\/salle-reunion-2.jpg","type":"image\/jpeg"}],"author":"Expert-comptable Valoxy","twitter_card":"summary_large_image","twitter_misc":{"\u00c9crit par":"Expert-comptable Valoxy","Dur\u00e9e de lecture estim\u00e9e":"12 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/valoxy.org\/blog\/sci-a-l-ir-ou-a-l-is-que-choisir\/#article","isPartOf":{"@id":"https:\/\/valoxy.org\/blog\/sci-a-l-ir-ou-a-l-is-que-choisir\/"},"author":{"name":"Expert-comptable Valoxy","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a"},"headline":"Le r\u00e9gime fiscal de la SCI","datePublished":"2015-04-13T09:16:18+00:00","dateModified":"2025-11-28T15:04:10+00:00","mainEntityOfPage":{"@id":"https:\/\/valoxy.org\/blog\/sci-a-l-ir-ou-a-l-is-que-choisir\/"},"wordCount":2173,"commentCount":2,"publisher":{"@id":"https:\/\/valoxy.org\/blog\/#organization"},"image":{"@id":"https:\/\/valoxy.org\/blog\/sci-a-l-ir-ou-a-l-is-que-choisir\/#primaryimage"},"thumbnailUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/09\/salle-reunion-2.jpg","articleSection":["Fiscalit\u00e9"],"inLanguage":"fr-FR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/valoxy.org\/blog\/sci-a-l-ir-ou-a-l-is-que-choisir\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/valoxy.org\/blog\/sci-a-l-ir-ou-a-l-is-que-choisir\/","url":"https:\/\/valoxy.org\/blog\/sci-a-l-ir-ou-a-l-is-que-choisir\/","name":"Le r\u00e9gime fiscal de la SCI | Blog Valoxy - Expertise comptable","isPartOf":{"@id":"https:\/\/valoxy.org\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/valoxy.org\/blog\/sci-a-l-ir-ou-a-l-is-que-choisir\/#primaryimage"},"image":{"@id":"https:\/\/valoxy.org\/blog\/sci-a-l-ir-ou-a-l-is-que-choisir\/#primaryimage"},"thumbnailUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/09\/salle-reunion-2.jpg","datePublished":"2015-04-13T09:16:18+00:00","dateModified":"2025-11-28T15:04:10+00:00","description":"Le r\u00e9gime fiscal de la SCI est celui des soci\u00e9t\u00e9s de personnes. Il y a transparence fiscale. Chaque associ\u00e9 est tax\u00e9 selon son r\u00e9gime fiscal","breadcrumb":{"@id":"https:\/\/valoxy.org\/blog\/sci-a-l-ir-ou-a-l-is-que-choisir\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/valoxy.org\/blog\/sci-a-l-ir-ou-a-l-is-que-choisir\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/valoxy.org\/blog\/sci-a-l-ir-ou-a-l-is-que-choisir\/#primaryimage","url":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/09\/salle-reunion-2.jpg","contentUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/09\/salle-reunion-2.jpg","width":539,"height":359,"caption":"salle r\u00e9union 2"},{"@type":"BreadcrumbList","@id":"https:\/\/valoxy.org\/blog\/sci-a-l-ir-ou-a-l-is-que-choisir\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/valoxy.org\/blog\/"},{"@type":"ListItem","position":2,"name":"Le r\u00e9gime fiscal de la SCI"}]},{"@type":"WebSite","@id":"https:\/\/valoxy.org\/blog\/#website","url":"https:\/\/valoxy.org\/blog\/","name":"Blog Valoxy","description":"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise","publisher":{"@id":"https:\/\/valoxy.org\/blog\/#organization"},"alternateName":"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/valoxy.org\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/valoxy.org\/blog\/#organization","name":"Blog Valoxy","url":"https:\/\/valoxy.org\/blog\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png","contentUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png","width":266,"height":100,"caption":"Blog Valoxy"},"image":{"@id":"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/Valoxy","https:\/\/www.linkedin.com\/company\/valoxy"]},{"@type":"Person","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a","name":"Expert-comptable Valoxy","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g","caption":"Expert-comptable Valoxy"},"sameAs":["https:\/\/valoxy.org\/blog"],"url":"https:\/\/valoxy.org\/blog\/author\/ceo-valoxy\/"}]}},"_links":{"self":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts\/10300","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/comments?post=10300"}],"version-history":[{"count":27,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts\/10300\/revisions"}],"predecessor-version":[{"id":72916,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts\/10300\/revisions\/72916"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/media\/11096"}],"wp:attachment":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/media?parent=10300"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/categories?post=10300"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/tags?post=10300"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}