{"id":11592,"date":"2015-11-09T00:30:39","date_gmt":"2015-11-08T23:30:39","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=11592"},"modified":"2025-07-19T09:52:23","modified_gmt":"2025-07-19T07:52:23","slug":"impot-solidarite-fortune-isf-comment-ca-marche","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/impot-solidarite-fortune-isf-comment-ca-marche\/","title":{"rendered":"L\u2019imp\u00f4t de solidarit\u00e9 sur la fortune (ISF) : Comment \u00e7a marche ?"},"content":{"rendered":"<p style=\"text-align: justify;\">L\u2019imp\u00f4t de solidarit\u00e9 sur la fortune (ISF) est un imp\u00f4t personnel, direct et progressif cr\u00e9\u00e9 en 1989. Toutes les personnes physiques dont le patrimoine (appr\u00e9ci\u00e9 au niveau du foyer fiscal le 1<sup>er<\/sup> janvier) d\u00e9passe un certain seuil doivent payer cet imp\u00f4t.<\/p>\n<p style=\"text-align: justify;\"><strong><span class=\"\"><div class=\"encadre-style\"><\/span><span class=\"\">L&rsquo;ISF a \u00e9t\u00e9 supprim\u00e9 et remplac\u00e9 par <\/span><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/limpot-sur-la-fortune-immobiliere-ifi\/\" target=\"_self\" rel=\"noopener\">l\u2019Imp\u00f4t sur la Fortune Immobili\u00e8re (IFI)<\/a> au 1er janvier 2018. <\/div><\/strong><\/p>\n<p style=\"text-align: justify;\">Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France, fait le point sur l&rsquo;ISF. Et d\u00e9taille notamment sur son calcul et son paiement.<\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #008000;\"><strong>Les personnes concern\u00e9es par l\u2019ISF<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/07\/indicateur.jpg\"><img decoding=\"async\" class=\" wp-image-5701 alignleft\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/07\/indicateur-300x300.jpg\" alt=\"expert-comptable\" width=\"150\" height=\"150\" \/><\/a>Tout d\u2019abord, seules les personnes physiques doivent payer l&rsquo;ISF. Les personnes morales n\u2019y sont jamais soumises.<\/p>\n<p style=\"text-align: justify;\">A l\u2019instar de l\u2019imp\u00f4t sur le revenu, l\u2019ISF est une imposition reposant sur l\u2019ensemble du foyer fiscal dont la composition s\u2019appr\u00e9cie au 1<sup>er<\/sup> janvier.<\/p>\n<p style=\"text-align: justify;\">Le foyer fiscal est constitu\u00e9 des <span style=\"color: #000000;\"><strong>personnes mari\u00e9es ou pacs\u00e9es ainsi que de leurs enfants mineurs<\/strong>.<\/span><\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\">L\u2019ISF va toucher les foyers disposant d\u2019un <span style=\"color: #000000;\"><strong>patrimoine sup\u00e9rieur \u00e0 1\u00a0300\u00a0000 euros<\/strong><\/span> (au 1<sup>er<\/sup> janvier). <\/div><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #008000;\"><strong>L\u2019assiette de l\u2019ISF<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>L\u2019ISF est un imp\u00f4t assis sur le patrimoine du foyer fiscal<\/strong>.<\/span> Ce patrimoine s\u2019entend de <span style=\"color: #000000;\"><strong>l\u2019ensemble des biens (mobiliers ou immobiliers), droits et valeurs imposables<\/strong>.<\/span> L\u2019assiette de l\u2019ISF c\u2019est donc tout ce que poss\u00e8de le contribuable.<\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\"><span style=\"color: #000000;\"><strong>Attention<\/strong><\/span>\u00a0: Pour les r\u00e9sidents fiscaux fran\u00e7ais, il s\u2019agit des biens situ\u00e9s en France ainsi qu\u2019\u00e0 l\u2019\u00e9tranger. Pour les r\u00e9sidents fiscaux \u00e9trangers, il s\u2019agit seulement des biens situ\u00e9s en France. <\/div><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #008000;\"><strong>L\u2019\u00e9valuation du patrimoine soumis \u00e0 l\u2019ISF<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\">En premier lieu, il faut savoir que <span style=\"color: #000000;\"><strong>c\u2019est au contribuable d\u2019\u00e9valuer lui-m\u00eame l\u2019ensemble de ses biens<\/strong>.<\/span> Avant de voir comment \u00e9valuer les biens composant l\u2019assiette de l\u2019ISF, il faut conna\u00eetre les biens qui n&rsquo;y entrent pas !<\/p>\n<h3 style=\"text-align: justify;\"><span style=\"text-decoration: underline;\">Les biens exon\u00e9r\u00e9s d\u2019ISF<\/span><\/h3>\n<p style=\"text-align: justify;\">Les<span style=\"color: #000000;\"> <strong>principaux biens qui n\u2019entrent pas dans l\u2019assiette de l\u2019ISF<\/strong><\/span> sont\u00a0:<\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\"><\/p>\n<ul style=\"text-align: justify;\">\n<li>Les biens professionnels, qu\u2019ils soient mobiliers ou immobiliers\u00a0;<\/li>\n<li>Les objets d\u2019art, d\u2019antiquit\u00e9 et de collection\u00a0;<\/li>\n<li>Les droits d\u2019auteur et d\u2019inventeur\u00a0;<\/li>\n<li>Les rentes viag\u00e8res\u00a0;<\/li>\n<li>Les titres de PME re\u00e7us en contrepartie d\u2019un apport\u2026<\/div><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">A noter qu\u2019il ne s\u2019agit pas d\u2019une liste exhaustive.<\/p>\n<h3 style=\"text-align: justify;\"><span style=\"text-decoration: underline;\">\u00c9valuer son actif brut<a href=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/comptable-gimp-70-1.jpg\"><img decoding=\"async\" class=\" wp-image-11773 alignright\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/comptable-gimp-70-1-300x200.jpg\" alt=\"comptable gimp 70\" width=\"162\" height=\"108\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/comptable-gimp-70-1-300x200.jpg 300w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/comptable-gimp-70-1.jpg 538w\" sizes=\"(max-width: 162px) 100vw, 162px\" \/><\/a><\/span><\/h3>\n<p style=\"text-align: justify;\">Pour \u00e9valuer son actif brut, il va falloir proc\u00e9der de diff\u00e9rentes mani\u00e8res selon la nature des biens.<\/p>\n<h4 style=\"text-align: justify;\"><span style=\"text-decoration: underline;\">Pour les biens immobiliers<\/span><\/h4>\n<p style=\"text-align: justify;\">Il faut retenir la <span style=\"color: #000000;\"><strong>valeur v\u00e9nale du bien<\/strong>.<\/span> Cette valeur peut \u00eatre obtenue de <span style=\"color: #000000;\"><strong>deux mani\u00e8res<\/strong><\/span>\u00a0:<\/p>\n<ul style=\"text-align: justify;\">\n<li>soit en tenant compte des ventes r\u00e9alis\u00e9es dans un m\u00eame lieu g\u00e9ographique pour un bien identique\u00a0;<\/li>\n<li>soit en utilisant la m\u00e9thode d\u2019\u00e9valuation par le revenu. On calcule ici la valeur du bien en fonction des revenus que l\u2019on pourrait tirer de sa location.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\">A noter que <span style=\"color: #000000;\"><strong>pour la r\u00e9sidence principale, un abattement de 30% est pratiqu\u00e9<\/strong><\/span> sur la valeur v\u00e9nale du bien. <\/div><\/p>\n<h4 style=\"text-align: justify;\"><span style=\"text-decoration: underline;\">Pour les biens mobiliers<\/span><\/h4>\n<p style=\"text-align: justify;\">En ce qui concerne les meubles, il y a <span style=\"color: #000000;\"><strong>3 fa\u00e7ons de les \u00e9valuer<\/strong><\/span>\u00a0:<\/p>\n<ul style=\"text-align: justify;\">\n<li>soit en se basant sur le prix d\u2019une vente publique intervenue pour un m\u00eame bien dans les deux ans,<\/li>\n<li>soit en r\u00e9alisant un inventaire d\u00e9taill\u00e9,<\/li>\n<li>ou encore en appliquant une \u00e9valuation forfaitaire de 5% de l\u2019actif brut.<a href=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/06\/voiture-de-collection-2.png\"><img decoding=\"async\" class=\" wp-image-10679 alignright\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/06\/voiture-de-collection-2-300x163.png\" alt=\"Voiture de collection 2\" width=\"188\" height=\"102\" \/><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>Pour certains biens mobiliers, la m\u00e9thode d\u2019\u00e9valuation est impos\u00e9e<\/strong>.<\/span> Par exemple, l\u2019\u00e9valuation des v\u00e9hicules se fait selon leur c\u00f4te \u00e0 l\u2019Argus.<\/p>\n<h4 style=\"text-align: justify;\"><span style=\"text-decoration: underline;\">Pour les valeurs mobili\u00e8res<\/span><\/h4>\n<p style=\"text-align: justify;\">Ici, cela d\u00e9pend de la cotation ou non des valeurs mobili\u00e8res :<\/p>\n<ul style=\"text-align: justify;\">\n<li>si elles sont <span style=\"color: #000000;\"><strong>cot\u00e9es<\/strong>,<\/span> on se r\u00e9f\u00e8re au dernier cours de bourse connu\u00a0;<\/li>\n<li>si elles ne sont <span style=\"color: #000000;\"><strong>pas cot\u00e9es<\/strong><\/span>, on les \u00e9value en divisant l\u2019actif net de la soci\u00e9t\u00e9 \u00e9mettrice par le nombre de titres \u00e9mis.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span style=\"text-decoration: underline;\">\u00c9valuer son actif net<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>Pour obtenir l\u2019actif net, il va falloir retrancher de l\u2019actif brut, l\u2019ensemble des dettes \u00ab\u00a0d\u00e9ductibles\u00a0\u00bb du foyer<\/strong><\/span> \u00e0 condition que ces derni\u00e8res existent, qu\u2019elles soient \u00e0 la charge du foyer et qu\u2019elles soient justifiables.<\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\"><span style=\"color: #000000;\"><strong>A noter<\/strong><\/span> que pour les foyers dont l\u2019actif net est compris entre 1\u00a0300\u00a0000 et 3\u00a0000\u00a0000 euros, les justificatifs des dettes n\u2019ont pas \u00e0 \u00eatre produits. <\/div><\/p>\n<p style=\"text-align: justify;\">Entrent notamment dans la cat\u00e9gorie des <span style=\"color: #000000;\"><strong>dettes \u00ab\u00a0d\u00e9ductibles\u00a0\u00bb<\/strong><\/span>\u00a0:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Les cr\u00e9dits bancaires\u00a0: emprunts, d\u00e9couverts<\/li>\n<li>Les imp\u00f4ts locaux\u00a0: taxe d\u2019habitation, imp\u00f4ts fonciers<\/li>\n<li>Les contributions sociales<\/li>\n<li>Les pensions alimentaires<\/li>\n<li>Les prestations compensatoires\u2026<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\"><span style=\"color: #000000;\"><strong>Sont en revanche exclues<\/strong><\/span> du droit \u00e0 d\u00e9duction, les dettes contract\u00e9es pour l\u2019acquisition ou dans l\u2019int\u00e9r\u00eat d\u2019un bien non compris dans l\u2019assiette de l\u2019ISF, les \u00e9ventuels bien \u00ab\u00a0exon\u00e9r\u00e9s\u00a0\u00bb. <\/div><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #008000;\"><strong>Calculer, d\u00e9clarer et payer son ISF<\/strong><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span style=\"text-decoration: underline;\">Calculer son ISF<\/span><\/h3>\n<p style=\"text-align: justify;\">A l\u2019instar de l\u2019imp\u00f4t sur le revenu,<span style=\"color: #000000;\"> <strong>l\u2019imp\u00f4t de solidarit\u00e9 sur la fortune (ISF) fonctionne par tranches<\/strong><\/span> selon le bar\u00e8me suivant\u00a0:<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/11\/tableau-isf-3-1.png\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-11597 size-full\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/11\/tableau-isf-3-1.png\" alt=\"tableau isf 3\" width=\"419\" height=\"359\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/11\/tableau-isf-3-1.png 419w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/11\/tableau-isf-3-1-300x257.png 300w\" sizes=\"(max-width: 419px) 100vw, 419px\" \/><\/a><\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\">A noter que les personnes qui d\u00e9clarent en 2015, un <span style=\"color: #000000;\"><strong>patrimoine taxable d\u2019une valeur comprise entre 1\u00a0300\u00a0000 euros et 1\u00a0400\u00a0000 euros<\/strong>,<\/span> b\u00e9n\u00e9ficient d\u2019une <span style=\"color: #000000;\"><strong>d\u00e9cote \u00e9gale \u00e0 17\u00a0500 euros \u2013 1,25% de la valeur nette taxable du patrimoine<\/strong>.<\/span> <\/div><\/p>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-5459 alignleft\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/01\/loi-de-finance-2013-hauts-revenus-300x164.jpg\" alt=\"loi de finances 2013 - les hauts revenus\" width=\"128\" height=\"70\" \/>Une fois calcul\u00e9, le montant de l\u2019ISF va pouvoir \u00eatre r\u00e9duit par certaines d\u00e9penses. Il s\u2019agit des <span style=\"color: #000000;\"><strong>r\u00e9ductions d\u2019imp\u00f4t<\/strong><\/span> que l\u2019on peut obtenir en faisant des dons par exemple ou en investissant dans des PME.<\/p>\n<p style=\"text-align: justify;\">Enfin, il faut savoir que <span style=\"color: #000000;\"><strong>le montant de l\u2019ISF est plafonn\u00e9<\/strong>.<\/span> En effet, l\u2019ISF augment\u00e9 de l\u2019IR acquitt\u00e9 en n-1 ne peut pas exc\u00e9der 75% des revenus de l\u2019ann\u00e9e n. L\u2019\u00e9ventuel surplus viendrait en d\u00e9duction de l\u2019ISF \u00e0 acquitter.<\/p>\n<h3 style=\"text-align: justify;\"><span style=\"text-decoration: underline;\">D\u00e9clarer son ISF<\/span><\/h3>\n<p style=\"text-align: justify;\">Les modalit\u00e9s quant \u00e0 la d\u00e9claration de l\u2019ISF vont varier selon la valeur du patrimoine taxable.<\/p>\n<ul style=\"text-align: justify;\">\n<li>Pour les patrimoines dont la valeur est comprise <span style=\"color: #000000;\"><strong>entre 1\u00a0300\u00a0000 et 2\u00a0570\u00a0000 euros <\/strong><\/span>: Inscription du montant du patrimoine imposable sur la<span style=\"color: #000000;\"> <strong>d\u00e9claration de revenus 2042<\/strong>.<\/span><\/li>\n<li>Pour les patrimoines dont la valeur est <span style=\"color: #000000;\"><strong>sup\u00e9rieure \u00e0 2\u00a0570\u00a0000 euros <\/strong><\/span>: D\u00e9p\u00f4t d\u2019une <span style=\"color: #000000;\"><strong>d\u00e9claration simplifi\u00e9e (2725 SK) ou compl\u00e8te (2725 K)<\/strong><\/span> en fonction de la complexit\u00e9 du patrimoine.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Peu importe le type de d\u00e9claration effectu\u00e9e, elle doit \u00eatre <span style=\"color: #000000;\"><strong>d\u00e9pos\u00e9e au plus tard le 15 juin<\/strong>.<\/span><\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\">S\u2019il s\u2019agit de votre premi\u00e8re imposition \u00e0 l\u2019ISF, il faudra proc\u00e9der \u00e0 une d\u00e9claration compl\u00e8te 2725 K. <\/div><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"text-decoration: underline;\">Payer son ISF<a href=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2012\/08\/isf.png\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-5576 alignright\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2012\/08\/isf.png\" alt=\"isf\" width=\"107\" height=\"117\" \/><\/a><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>Le d\u00e9p\u00f4t de la d\u00e9claration doit s&rsquo;accompagner du r\u00e8glement de l\u2019imp\u00f4t<\/strong>.<\/span><\/p>\n<p style=\"text-align: justify;\">Ce dernier peut \u00eatre effectu\u00e9 <span style=\"color: #000000;\"><strong>en esp\u00e8ces, par ch\u00e8que, par TIP ou encore en nature<\/strong> <\/span>(dation en paiement).<\/p>\n<p><span class=\"\"><div class=\"encadre-style\"><\/span><span class=\"\"><b class=\"\">L&rsquo;ISF a \u00e9t\u00e9 supprim\u00e9 et remplac\u00e9 par la cr\u00e9ation de l&rsquo;IFI (Imp\u00f4t sur la Fortune Immobili\u00e8re) au 1er janvier 2018.<\/b> <\/div><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019imp\u00f4t de solidarit\u00e9 sur la fortune (ISF) est un imp\u00f4t personnel, direct et progressif cr\u00e9\u00e9 en 1989. Toutes les personnes physiques dont le patrimoine (appr\u00e9ci\u00e9 au niveau du foyer fiscal le 1er janvier) d\u00e9passe un certain seuil doivent payer cet&#8230;<\/p>\n","protected":false},"author":1,"featured_media":11578,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10,6],"tags":[],"class_list":["post-11592","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite","category-patrimoine"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>L\u2019imp\u00f4t de solidarit\u00e9 sur la fortune (ISF) : Comment \u00e7a marche ? | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"L&#039;imp\u00f4t de solidarit\u00e9 sur la fortune (ISF) est un imp\u00f4t assis sur le patrimoine. 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