{"id":29103,"date":"2020-06-01T08:30:02","date_gmt":"2020-06-01T06:30:02","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=29103"},"modified":"2025-05-26T16:33:38","modified_gmt":"2025-05-26T14:33:38","slug":"une-premiere-evaluation-des-reformes-de-la-fiscalite-du-capital","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/une-premiere-evaluation-des-reformes-de-la-fiscalite-du-capital\/","title":{"rendered":"Une premi\u00e8re \u00e9valuation de la r\u00e9forme de la fiscalit\u00e9 du capital"},"content":{"rendered":"\n<p>La<strong> r\u00e9forme de la fiscalit\u00e9 du capital<\/strong> a fait l&rsquo;objet d&rsquo;une premi\u00e8re \u00e9valuation. <strong> <\/strong>Il s\u2019agit d&rsquo;un \u201cbilan d\u2019\u00e9tape\u201d du comit\u00e9 d\u2019\u00e9valuation de ces r\u00e9formes, publi\u00e9 le 1er Octobre 2019. Valoxy, cabinet d\u2019expertise comptable dans les Hauts de France, revient dans cet article sur <strong>la premi\u00e8re \u00e9valuation des r\u00e9formes de la fiscalit\u00e9 du capital.<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Entr\u00e9e en vigueur le 1er Janvier 2018, la r\u00e9forme avait instaur\u00e9 :<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>le pr\u00e9l\u00e8vement forfaitaire unique (PFU) sur les revenus de l\u2019\u00e9pargne, une \u201cflat tax\u201d de 30&nbsp;% sur les revenus du capital,&nbsp;\u00e0 la place d&rsquo;une imposition au bar\u00e8me progressif de l&rsquo;imp\u00f4t sur le revenu (IR),&nbsp;<\/li>\n\n\n\n<li>un imp\u00f4t sur la fortune immobili\u00e8re (IFI), \u00e0 la place de l\u2019imp\u00f4t de solidarit\u00e9 sur la fortune (ISF),<\/li>\n\n\n\n<li>de mani\u00e8re \u201ccompl\u00e9mentaire\u201d, une baisse de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s (IS), programm\u00e9e sur l\u2019ensemble du quinquennat.&nbsp;<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>La r\u00e9forme de la fiscalit\u00e9 du capital avait pour objectif :<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>de diminuer le poids de la fiscalit\u00e9 du capital, plus \u00e9lev\u00e9e que la moyenne europ\u00e9enne,<\/li>\n\n\n\n<li>d\u2019<strong>encourager les investissements productifs, <\/strong>en les orientant vers les actifs mobiliers (actions, assurance vie, etc.), <strong>afin de financer \u201cl&rsquo;\u00e9conomie r\u00e9elle\u201d.<\/strong><\/li>\n<\/ul>\n\n\n\n<p>Qu\u2019en est-il vraiment ?<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Quelques chiffres<\/h4>\n\n\n<div class=\"encadre-style\">  :<\/b><\/p>\n<p class=\"p7\">En 2017, 358.000 foyers fiscaux payaient l\u2019ISF, et il avait rapport\u00e9 \u00e0 l\u2019\u00c9tat autour de 5 Milliards d\u2019euros.<\/p>\n<p class=\"p7\">Lors de la cr\u00e9ation de l\u2019IFI, la Direction g\u00e9n\u00e9rale des Finances publiques (DGFiP) estimait \u00e0 150.000 le nombre de foyers contribuables. Les Projets de Loi de Finance (PLF)<span class=\"Apple-converted-space\">&nbsp; <\/span>tablaient respectivement sur 850 Millions de recettes en 2018, et 1,5 Milliards en 2019.<span class=\"Apple-converted-space\">&nbsp;<\/span><\/p>\n<p class=\"p5\">L\u2019IFI a rapport\u00e9 1,3 Milliards en 2018, pay\u00e9s par 133.000 foyers fiscaux, et devrait atteindre 1,8 Milliards en 2019. <\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Qui est tax\u00e9 \u00e0 l\u2019IFI&nbsp;?<\/strong>&nbsp;<\/h3>\n\n\n\n<p>Tous les particuliers, dont le montant net du patrimoine immobilier, d\u00e9tenu directement et indirectement, d\u00e9passe 1,3&nbsp;M\u20ac, sont soumis \u00e0 l\u2019IFI, apr\u00e8s un abattement de 30% pour la r\u00e9sidence principale, et d\u00e9duction faite des cr\u00e9dits restant \u00e0 payer.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Qui \u00e9tait tax\u00e9 \u00e0 l\u2019ISF&nbsp;?<\/strong>&nbsp;<\/h3>\n\n\n\n<p>Tous les particuliers dont la valeur nette du patrimoine (tant immobilier que financier) exc\u00e9dait 1,3&nbsp;M\u20ac (apr\u00e8s d\u00e9duction des cr\u00e9dits restant \u00e0 payer), et hors biens professionnels, \u0153uvres d\u2019art, for\u00eat, etc. <\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Que dit le rapport ?<\/strong><\/h3>\n\n\n\n<p>Le comit\u00e9 d&rsquo;\u00e9valuation estime qu\u2019une seule ann\u00e9e de recul n\u2019est pas suffisante pour dresser un bilan fiable de l&rsquo;impact \u00e9conomique. Il constate cependant :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>la baisse des d\u00e9parts de redevables de l\u2019ISF, observ\u00e9e d\u00e8s 2017 (ann\u00e9e du vote de la r\u00e9forme),&nbsp;<\/li>\n\n\n\n<li>l\u2019attractivit\u00e9 renforc\u00e9e du territoire fran\u00e7ais, confirm\u00e9e par plusieurs barom\u00e8tres internationaux,&nbsp;<\/li>\n\n\n\n<li>que le revenu moyen des&nbsp;redevables de l\u2019IFI (234.000 euros) est sup\u00e9rieur \u00e0 celui&nbsp;des&nbsp;contribuables du dernier ISF (165.000 euros).<\/li>\n\n\n\n<li>que le patrimoine moyen immobilier des foyers assujettis \u00e0 l\u2019IFI est de 2,33 millions d\u2019euros, alors que le patrimoine total des contribuables concern\u00e9s par l&rsquo;ISF \u00e9tait de 2,8 millions d&rsquo;euros en 2016.<\/li>\n\n\n\n<li>une moindre utilisation du m\u00e9canisme du plafonnement, limitant l\u2019imp\u00f4t total \u00e0 75% des revenus. De 1,3 milliard d\u2019euros avec l\u2019ISF,&nbsp; le plafonnement n\u2019est plus que de 91 millions d\u2019euros avec l\u2019IFI.<\/li>\n\n\n\n<li>une baisse de 30% du montant des dons aux associations (corollaire de la baisse de l\u2019imp\u00f4t \u00e0 payer au titre de l\u2019IFI).<\/li>\n\n\n\n<li>que la r\u00e9forme favorise \u201cdans un premier temps les me\u0301nages les plus aise\u0301s\u201d. Mais que \u201cson impact sur les ine\u0301galite\u0301s dans leur ensemble demeure limite\u0301, car les montants en jeu restent faibles par rapport aux montants totaux des pre\u0301le\u0300vements et prestations du syste\u0300me socio-fiscal franc\u0327ais\u201d,<\/li>\n\n\n\n<li>que la r\u00e9orientation de l\u2019\u00e9pargne vers le financement des entreprises n\u2019est pas encore r\u00e9ellement prouv\u00e9e,<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">\u00ab\u00a0Flat tax\u00a0\u00bb<\/h3>\n\n\n\n<p>Sur le sujet sp\u00e9cifique de l\u2019instauration de la \u201cflat tax\u201d, le bilan est, l\u00e0 aussi, difficile \u00e0 \u00e9tablir. M\u00eame si l\u2019on constate une chute des dividendes en 2013 (au moment de la mise au bar\u00e8me progressif de l\u2019IR des revenus mobiliers) et une augmentation importante de ceux-ci ces derni\u00e8res ann\u00e9es, et notamment en 2018, c\u2019est \u00e9galement la cons\u00e9quence de la progression des b\u00e9n\u00e9fices.<\/p>\n\n\n\n<p>Enfin, le comit\u00e9 a questionn\u00e9 des gestionnaires de patrimoines de personnes fortune\u0301es re\u0301sidant en France. Ceux-ci jugent positivement la r\u00e9forme, mais \u201cexpriment des doutes quant a\u0300 la pe\u0301rennite\u0301 des mesures prises\u201d. Ils ne constatent pas non plus de modification substantielle de la composition des investissements de leur cliente\u0300le.<\/p>\n\n\n\n<p>Vous pouvez \u00e9galement retrouver le premier <a href=\"https:\/\/www.strategie.gouv.fr\/publications\/comite-devaluation-reformes-de-fiscalite-capital-premier-rapport\">rapport complet<\/a> du comit\u00e9 d\u2019\u00e9valuation de la r\u00e9forme de la fiscalit\u00e9 du capital sur le site de France Strat\u00e9gie.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La r\u00e9forme de la fiscalit\u00e9 du capital a fait l&rsquo;objet d&rsquo;une premi\u00e8re \u00e9valuation. Il s\u2019agit d&rsquo;un \u201cbilan d\u2019\u00e9tape\u201d du comit\u00e9 d\u2019\u00e9valuation de ces r\u00e9formes, publi\u00e9 le 1er Octobre 2019. Valoxy, cabinet d\u2019expertise comptable dans les Hauts de France, revient dans&#8230;<\/p>\n","protected":false},"author":1,"featured_media":29144,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10,6],"tags":[],"class_list":["post-29103","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>Une premi\u00e8re \u00e9valuation de la r\u00e9forme de la fiscalit\u00e9 du capital | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"La r\u00e9forme de la fiscalit\u00e9 du capital a fait l&#039;objet d&#039;un rapport qui analyse ses premiers r\u00e9sultats, afin d&#039;en corriger les effets ind\u00e9sirables\" \/>\n<meta name=\"robots\" content=\"index, follow, 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