{"id":11523,"date":"2015-10-01T00:30:47","date_gmt":"2015-09-30T22:30:47","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=11523"},"modified":"2024-09-26T17:00:13","modified_gmt":"2024-09-26T15:00:13","slug":"option-is-sci-irrevocable","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/option-is-sci-irrevocable\/","title":{"rendered":"Option \u00e0 l\u2019IS  des SCI : Un choix possible \u00e0 tout moment\u2026 mais irr\u00e9vocable &#8230;"},"content":{"rendered":"<p style=\"text-align: justify;\">Qu\u2019il s\u2019agisse d\u2019un investissement \u00ab pierre \u00bb, travail, loisir, ou simplement de pr\u00e9caution,<strong> la SCI, v\u00e9hicule juridique, permet de mutualiser la d\u00e9tention, voire, dans une optique plus patrimoniale, de dissocier \u00ab pouvoir \u00bb et \u00ab richesse \u00bb.<\/strong><\/p>\n<p style=\"text-align: justify;\">Le r\u00e9gime fiscal de la structure, \u00e0 savoir<\/p>\n<ul>\n<li style=\"text-align: justify;\">l\u2019IR (imposition du r\u00e9sultat d\u00e9termin\u00e9 selon le r\u00e9gime des revenus fonciers sur la t\u00eate des associ\u00e9s)<\/li>\n<li style=\"text-align: justify;\">ou l&rsquo;IS (imposition de la structure elle-m\u00eame apr\u00e8s d\u00e9termination d\u2019un r\u00e9sultat selon le mode des B\u00e9n\u00e9fices Industriels et Commerciaux (BIC)),<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">nous am\u00e8ne toujours \u00e0 un choix corn\u00e9lien, dont les donn\u00e9es sont parfois constitu\u00e9es d\u2019inconnues : fiscalit\u00e9 sur un horizon parfois lointain, \u00e9volution du march\u00e9 immobilier, etc.<\/p>\n<p>Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France, fait un point sur la question.<\/p>\n<h2 style=\"text-align: justify;\">Un condens\u00e9 de la probl\u00e9matique\u2026<\/h2>\n<p style=\"text-align: justify;\">Si, ainsi que notre article de Mai 2015 intitul\u00e9 \u00ab\u00a0<a title=\"SCI \u00e0 l\u2019IR ou \u00e0 l\u2019IS\u00a0: Que choisir\u00a0?\" href=\"https:\/\/valoxy.org\/blog\/sci-a-l-ir-ou-a-l-is-que-choisir\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>SCI \u00e0 l\u2019IR ou \u00e0 l\u2019IS\u00a0: que choisir\u00a0?<\/strong><\/a>\u00a0\u00bb \u00a0a pu vous permettre d\u2019appr\u00e9cier les contours techniques des r\u00e8gles d\u2019imposition IR ou IS, et en particulier, l\u2019influence\u00a0:<\/p>\n<ul style=\"text-align: justify;\">\n<li>De l\u2019effet \u00ab\u00a0imp\u00f4t\u00a0\u00bb sur la fiscalit\u00e9 personnelle des associ\u00e9s de la SCI, et donc sur l\u2019impact financier global du projet immobilier, au cas d\u2019option IR de la SCI, par application du principe de la translucidit\u00e9 fiscale,<\/li>\n<li>Des \u00e9ventuels effets \u00ab\u00a0n\u00e9gatifs\u00a0\u00bb de l\u2019option IS si, \u00e0 terme, l\u2019immeuble d\u00e9tenu par la structure SCI rec\u00e8le des plus-values importantes,<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\">L\u2019IS\u00a0: Un atout pour tenter de planifier sa charge fiscale\u2026et rendre parfois possible ce que le r\u00e9gime de l\u2019Imp\u00f4t sur le Revenu rendrait infaisable\u2026.<\/h2>\n<p style=\"text-align: justify;\">Il n\u2019en demeure pas moins que pour un chef d\u2019entreprise, voire un particulier soucieux de sa planification financi\u00e8re, l\u2019IS,\u00a0 de par son taux d\u2019imposition de 15% dans la limite de 38.120 \u20ac de r\u00e9sultat, outre le fait, que pour sa d\u00e9termination, il sera fait application des r\u00e8gles applicables en mati\u00e8res de BIC (d\u00e9duction possible des frais d\u2019acquisition, amortissement de l\u2019immeuble\u2026) peut rester attractif.<\/p>\n<p style=\"text-align: justify;\">En effet, pour tout investissement financ\u00e9 par l\u2019emprunt (on parle couramment d\u2019effet de levier), le capital rembours\u00e9 demeure bien-s\u00fbr \u00a0fiscalisable.<\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\">Si le bar\u00e8me progressif de l\u2019imp\u00f4t sur le revenu \u00ab\u00a0gomme\u00a0\u00bb par certains c\u00f4t\u00e9s ce que nous appellerions \u00ab\u00a0l\u2019effet capital\u00a0\u00bb, il demeure non moins vrai que \u00ab\u00a0l\u2019effet ciseau\u00a0\u00bb des tableaux d\u2019amortissement d\u2019emprunt (ex pour un emprunt remboursable sur 15 ann\u00e9es, la fraction capital des mensualit\u00e9s devient plus \u00e9lev\u00e9e \u00a0que les int\u00e9r\u00eats \u00e0 partir de la 7<sup>\u00e8me<\/sup> ann\u00e9e)\u00a0 peut vite, sur le plan de la tr\u00e9sorerie personnelle du contribuable, devenir insupportable.<\/p>\n<p style=\"text-align: justify;\">N\u2019est-il\u00a0 pas rare, en effet que certains chefs d\u2019entreprises ou particuliers se retrouvent litt\u00e9ralement asphyxi\u00e9s par l\u2019imp\u00f4t, face \u00e0 un projet immobilier ab initio mal r\u00e9fl\u00e9chi.<\/div><\/p>\n<p style=\"text-align: justify;\"><img decoding=\"async\" class=\"alignright wp-image-11540 \" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/reunion-de-travail-23-300x200.jpg\" alt=\"SCI IR IS\" width=\"189\" height=\"126\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/reunion-de-travail-23-300x200.jpg 300w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/reunion-de-travail-23.jpg 539w\" sizes=\"(max-width: 189px) 100vw, 189px\" \/>Il va sans dire que des \u00e9v\u00e8nements, h\u00e9las plus que pr\u00e9visibles, tels que\u00a0:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Une diminution des revenus d\u2019activit\u00e9,<\/li>\n<li>Une diminution du quotient fiscal du foyer suite au d\u00e9part d\u2019un enfant,<\/li>\n<li>Des difficult\u00e9s passag\u00e8res dans le recouvrement des loyers,<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Ne peuvent qu\u2019accro\u00eetre ces difficult\u00e9s.<\/p>\n<p style=\"text-align: justify;\"><strong>Voir ci-dessous \u00e0 titre d\u2019illustration \u00ab\u00a0l\u2019impact fiscal\u00a0\u00bb \u00e0 due concurrence de chacune des tranches d\u2019imposition\u2026..<\/strong><\/p>\n<p style=\"text-align: justify;\"><img fetchpriority=\"high\" decoding=\"async\" class=\" wp-image-11604 size-full aligncenter\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/11\/sci-ir-is-is-1-1.png\" alt=\"SCI IR IS IS 1\" width=\"485\" height=\"359\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/11\/sci-ir-is-is-1-1.png 485w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/11\/sci-ir-is-is-1-1-300x222.png 300w\" sizes=\"(max-width: 485px) 100vw, 485px\" \/><\/p>\n<p style=\"text-align: justify;\"><img decoding=\"async\" class=\"aligncenter wp-image-11602 size-full\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/11\/sci-ir-is-is-2-1.png\" alt=\"SCI IR IS IS 2\" width=\"640\" height=\"240\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/11\/sci-ir-is-is-2-1.png 640w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/11\/sci-ir-is-is-2-1-300x113.png 300w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/><\/p>\n<h2 style=\"text-align: justify;\">L\u2019option IS,\u00a0un choix possible \u00e0 tout moment&#8230;<\/h2>\n<p style=\"text-align: justify;\">Contrairement \u00e0 l\u2019id\u00e9e g\u00e9n\u00e9ralement re\u00e7ue, l\u2019option \u00e0 l&rsquo;IS demeure possible quel que soit le moment de l&rsquo;ann\u00e9e. (et non \u00ab\u00a0seulement\u00a0\u00bb au cours du 1<sup>er<\/sup> trimestre de chaque ann\u00e9e).<\/p>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft wp-image-11165 size-medium\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/08\/immeuble-1-300x200.jpg\" alt=\"SCI IR IS\" width=\"300\" height=\"200\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/08\/immeuble-1-300x200.jpg 300w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/08\/immeuble-1.jpg 539w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>Il r\u00e9sulte d\u2019un rescrit en date du 2 Ao\u00fbt 2011 (RES N\u00b02011\/23 (FE), reprenant en ses termes l\u2019argumentation tir\u00e9e d\u2019un arr\u00eat du Conseil d\u2019Etat du 10 Juillet 2007 N\u00b0287 661, que \u00ab d\u2019une part, les dispositions de l\u2019article 46 C de l\u2019annexe III au CGI ont pour seul objet <strong>d\u2019imposer aux SCI le d\u00e9p\u00f4t d\u2019une d\u00e9claration annuelle de r\u00e9sultats<\/strong> et non de fixer la date et la p\u00e9riodicit\u00e9 de leurs exercices sociaux et, d\u2019autre part, que <strong>ne pas tirer toutes les cons\u00e9quences fiscales d\u2019une cl\u00f4ture en cours d\u2019ann\u00e9e constitue une erreur de droit.<\/strong><\/p>\n<p style=\"text-align: justify;\">Il en r\u00e9sulte qu\u2019<strong>une SCI peut cl\u00f4turer de mani\u00e8re anticip\u00e9e son exercice social et opter, dans les 3 mois de cette cl\u00f4ture, pour son assujettissement \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s\u00a0<\/strong>.<\/p>\n<p style=\"text-align: justify;\">\u2026\/\u2026<\/p>\n<p style=\"text-align: justify;\">D\u00e8s lors, la SCI doit produire dans un d\u00e9lai de 60 jours \u00e0 compter de l\u2019\u00e9v\u00e8nement emportant changement de r\u00e9gime fiscal la d\u00e9claration N\u00b02072 de l\u2019exercice clos en cours d\u2019ann\u00e9e .<\/p>\n<p style=\"text-align: justify;\"><strong>Ledit rescrit est \u00e0 ce jour repris au BOFIP\u00a0 (BOI-IS-CHAMP-40 20130307\u00a0 publi\u00e9 le 7 Mars 2013).<\/strong><\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\">Ainsi r\u00e9sum\u00e9es, les formalit\u00e9s d\u2019option comprennent\u00a0:<\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>D\u2019une part,<\/strong>\u00a0un courrier sign\u00e9 de tous les associ\u00e9s adress\u00e9 \u00e0 l\u2019administration fiscale \u00e9non\u00e7ant le principe de changement de r\u00e9gime fiscal\u00a0;<\/li>\n<li><strong>D\u2019autre part,<\/strong> dans les 60 jours dudit courrier\u00a0:\n<ul style=\"text-align: justify;\">\n<li><strong>Une d\u00e9claration 2072 reprenant les r\u00e9sultats des produits non encore tax\u00e9s\u2026.attention r\u00e8gles de d\u00e9termination particuli\u00e8res\u2026..<\/strong><\/li>\n<li><strong>Un Bilan d\u2019ouverture de la structure relevant alors des B\u00e9n\u00e9fices Industriels et commerciaux (BIC\/IS).<\/div><\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>Deux points d\u2019importance \u00e0 rappeler\u00a0: l\u2019irr\u00e9vocabilit\u00e9 de l\u2019option pour la SCI et la fiscalit\u00e9 des plus-values immobili\u00e8res pour la p\u00e9riode ant\u00e9rieure \u00e0 l\u2019option\u2026<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li>L\u2019option ainsi notifi\u00e9e est alors irr\u00e9vocable,<\/li>\n<li>L\u2019option des associ\u00e9s se divisant en 2 branches s\u2019agissant de l\u2019inscription des immeubles sociaux au bilan d\u2019ouverture\u00a0de la SCI :\n<ul>\n<li><strong>1<sup>er<\/sup> choix<\/strong> : \u00ab la franchise fiscale \u00bb. Aucun imp\u00f4t sur les plus-values \u00e0 payer par les associ\u00e9s au titre des plus-values immobili\u00e8res des particuliers. L\u2019immeuble sera alors inscrit au bilan d\u2019ouverture, sous d\u00e9duction des amortissements.\u00a0 (calcul\u00e9s r\u00e9troactivement \u00e0 compter du jour de l\u2019acquisition de celui-ci par la structure).<\/li>\n<li><strong>2<sup>\u00e8me<\/sup> choix\u00a0:<\/strong> Inscription de l\u2019immeuble \u00e0 sa valeur r\u00e9elle. Il faudra alors calculer, suivant la r\u00e8gle des plus-values immobili\u00e8res des particuliers, r\u00e9sum\u00e9e comme suit\u00a0:\n<ul>\n<li>IR 19% : abattement de 6% \u00e0 compter 6<sup>\u00e8me<\/sup>\u00a0ann\u00e9e (exo si + 22 ans),<\/li>\n<li>PS\/CSG 15,5%\u00a0:\u00a0 abattement\u00a0 d\u00e8s 6<sup>\u00e8me<\/sup>\u00a0ann\u00e9es (exo si + 30 ans d\u00e9tention).<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong><div class=\"encadre-style\">Une interrogation : quel sort r\u00e9servera le l\u00e9gislateur fiscal au taux r\u00e9duit de l\u2019IS (15 % ) quant aux structures soci\u00e9taires \u00e0 vocation patrimoniale, et d\u00e9nu\u00e9es de toute activit\u00e9 purement \u00ab professionnelle \u00bb ?<\/div><\/strong><\/p>\n<p style=\"text-align: justify;\">Mesdames, Messieurs, \u00e0 vos calculettes\u2026.ou laissez-vous guider par votre expert-comptable\u2026une \u00e9tude rapide et s\u00fbre peut \u00eatre ais\u00e9ment r\u00e9alis\u00e9e\u2026<\/p>\n<p style=\"text-align: justify;\"><strong>VALOXY peut vous y aider.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Qu\u2019il s\u2019agisse d\u2019un investissement \u00ab pierre \u00bb, travail, loisir, ou simplement de pr\u00e9caution, la SCI, v\u00e9hicule juridique, permet de mutualiser la d\u00e9tention, voire, dans une optique plus patrimoniale, de dissocier \u00ab pouvoir \u00bb et \u00ab richesse \u00bb. Le r\u00e9gime fiscal&#8230;<\/p>\n","protected":false},"author":1,"featured_media":11578,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-11523","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>SCI \u00e0 l&#039;IS : Un choix possible\u2026 Mais irr\u00e9vocable ...<\/title>\n<meta name=\"description\" content=\"Le r\u00e9gime fiscal d&#039;une SCi, \u00e0 savoir l\u2019IR ou IS s&#039;apparente bien souvent un choix corn\u00e9lien, comprenant des donn\u00e9es constitu\u00e9es d\u2019inconnues comme la fiscalit\u00e9,l&#039; \u00e9volution du march\u00e9 immobilier\u2026\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, 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