{"id":6242,"date":"2013-09-11T11:00:19","date_gmt":"2013-09-11T09:00:19","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=6242"},"modified":"2025-03-03T11:54:04","modified_gmt":"2025-03-03T10:54:04","slug":"value-immobiliere-retour-aux-22-ans-lexoneration","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/value-immobiliere-retour-aux-22-ans-lexoneration\/","title":{"rendered":"Plus-value immobili\u00e8re : exon\u00e9ration d\u00e8s 22 ans"},"content":{"rendered":"<p>Retour \u00e0 la case d\u00e9part pour la plus-value immobili\u00e8re. Apr\u00e8s \u00eatre pass\u00e9 \u00e0 15 ans, puis \u00e0 30 ans,<span class=\"exergue\"> la dur\u00e9e de d\u00e9tention, permettant une exon\u00e9ration de plus-value sur les biens immobiliers, revient au r\u00e9gime d\u2019avant 2004, \u00e0 savoir 22 ans.<\/span><\/p>\n<p>Cette bonne nouvelle, qui devrait entrer en vigueur au 1<sup>er<\/sup> Septembre 2013, de mani\u00e8re r\u00e9troactive, s\u2019accompagne cependant de la mise en place d\u2019une nouvelle usine \u00e0 gaz. En effet, l\u2019abattement sur les pr\u00e9l\u00e8vements sociaux reste, lui, bas\u00e9 sur la dur\u00e9e de 30 ans. Afin de faire face \u00ab au choc de simplification \u00bb, Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France, vous propose dans cet article de commenter l\u2019\u00e9volution de la taxation des plus values immobili\u00e8re en 3 parties :<\/p>\n<ul>\n<li>La r\u00e9duction du d\u00e9lai de d\u00e9tention minimum<\/li>\n<li>L\u2019abattement exceptionnel de 25% sur votre plus-value immobili\u00e8re<\/li>\n<li>Le cas d\u2019une plus-value immobili\u00e8re sur terrain \u00e0 b\u00e2tir<\/li>\n<\/ul>\n<h2><b>La r\u00e9duction du d\u00e9lai de d\u00e9tention minimum d\u2019une partie des taxes sur la plus-value immobili\u00e8re<\/b><\/h2>\n<p>La r\u00e9forme annonc\u00e9e par le gouvernement pr\u00e9voit de ramener de 30 ans \u00e0 22 ans le d\u00e9lai minimum qui permet d\u2019exon\u00e9rer la plus-value immobili\u00e8re r\u00e9alis\u00e9e.<span class=\"exergue\"> (Pour rappel, la <strong>plus-value immobili\u00e8re<\/strong> est actuellement tax\u00e9e au taux de 19%).<\/span> La mesure s\u2019applique\u00a0 gr\u00e2ce \u00e0 un abattement sur l\u2019imposition de la plus-value immobili\u00e8re, en fonction de la dur\u00e9e de d\u00e9tention :<\/p>\n<ul>\n<li>6% par an del\u00e0 de la 5<sup>\u00e8me<\/sup> ann\u00e9e de d\u00e9tention du bien,<\/li>\n<li>4% la 22<sup>\u00e8me<\/sup> et derni\u00e8re ann\u00e9e.<\/li>\n<\/ul>\n<p><span class=\"exergue\">Cette mesure <span style=\"text-decoration: underline;\">ne s\u2019applique cependant pas aux pr\u00e9l\u00e8vements sociaux<\/span> (15,5%). Leur exon\u00e9ration n\u2019interviendra qu\u2019au terme de trente ann\u00e9es de d\u00e9tention avec\u00a0un calcul diff\u00e9rent <\/span>:<\/p>\n<ul>\n<li>abattement de 1,65% par an apr\u00e8s la 5<sup>\u00e8me<\/sup> ann\u00e9e de d\u00e9tention du bien,<\/li>\n<li>1,6% la 22<sup>\u00e8me<\/sup> ann\u00e9e,<\/li>\n<li>9% \u00e0 partir de la 23<sup>\u00e8me<\/sup> ann\u00e9e<\/li>\n<\/ul>\n<p><span class=\"exergue\"><br \/>\n<\/span><span class=\"exergue\"><img fetchpriority=\"high\" decoding=\"async\" class=\"size-large wp-image-5698 aligncenter\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/07\/plus-value-immobiliere-200x133.jpg\" alt=\"plus-value immobili\u00e8re\" width=\"298\" height=\"197\" \/>Cette diff\u00e9renciation des d\u00e9lais minimum de d\u00e9tention entre la <strong>plus-value immobili\u00e8re<\/strong> (22 ans) et les pr\u00e9l\u00e8vements sociaux (30 ans), complexifie le calcul de l\u2019imposition.<\/span>\u00a0Valoxy met \u00e0 votre disposition un tableau r\u00e9capitulatif du taux moyen d\u2019imposition. (Cf ci-apr\u00e8s)<\/p>\n<p>Pour rappel\u00a0: la r\u00e9sidence principale reste exon\u00e9r\u00e9e. Attention, cependant des projets pr\u00e9voiraient la taxation des plus-values immobili\u00e8res rapides.<\/p>\n<h2><b>Abattement exceptionnel de 25% sur votre plus-value immobili\u00e8re<\/b><\/h2>\n<p>Afin de dynamiser le march\u00e9,<span class=\"exergue\"> un abattement exceptionnel de 25% se cumulera aux minorations obtenues gr\u00e2ce \u00e0 la dur\u00e9e de d\u00e9tention sur toute <strong>plus-value immobili\u00e8re<\/strong> r\u00e9alis\u00e9e entre le 1<sup>er<\/sup> septembre 2013 et le 31 ao\u00fbt 2014,<\/span> en dehors des ventes r\u00e9alis\u00e9es dans le cercle familial.<\/p>\n<p><span class=\"exergue\"><img decoding=\"async\" class=\"size-full wp-image-6249 alignleft\" style=\"margin-right: 10px;\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/09\/big_smile.png\" alt=\"big_smile\" width=\"66\" height=\"66\" \/>Cet abattement permettra de r\u00e9aliser un gain important lorsqu\u2019une <strong>plus-value immobili\u00e8re<\/strong> sera r\u00e9alis\u00e9e pendant cette p\u00e9riode.<\/span> Par exemple sur un bien achet\u00e9 en 1991 108 K\u20ac et revendu 228\u00a0K\u20ac avec 20 K\u20ac de travaux b\u00e9n\u00e9ficierait de l\u2019imposition fiscale et sociale sur la plus-value immobili\u00e8re suivante\u00a0:<\/p>\n<ul>\n<li>19\u00a0320 \u20ac pour une vente avant le 1<sup>er<\/sup> septembre 2013,<\/li>\n<li>7\u00a0285 \u20ac pour une vente entre le 1<sup>er<\/sup> septembre 2013 et le 31 ao\u00fbt 2014,<\/li>\n<li>9\u00a0765 \u20ac pour une vente apr\u00e8s le 31 ao\u00fbt 2014.<\/li>\n<\/ul>\n<h2><b>Le cas d\u2019une plus-value immobili\u00e8re sur terrain \u00e0 b\u00e2tir<\/b><\/h2>\n<p><img decoding=\"async\" class=\"alignright size-large wp-image-6246\" style=\"margin-left: 10px;\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/09\/plus-value-immobiliere-200x132.jpg\" alt=\"Hand hold house\" width=\"108\" height=\"70\" \/>Plus aucun abattement ne sera appliqu\u00e9 sur la cession d&rsquo;un terrain \u00e0 b\u00e2tir, et vous paierez donc \u00ab plein pot \u00bb soit 19%\u00a0 + 15,50% = 34,50% de la plus-value immobili\u00e8re r\u00e9alis\u00e9e. Cette disposition sera effective soit le 1<sup>er<\/sup> Septembre 2013, soit le 1<sup>er<\/sup> Janvier 2014.<\/p>\n<h3><span style=\"text-decoration: underline;\">Tableau de calcul valable du 1<sup>er<\/sup> Septembre 2013 au 31 Ao\u00fbt 2014<\/span><\/h3>\n<p>Le tableau ci-dessous vous indique la part de la plus-value immobili\u00e8re imposable par ann\u00e9e de d\u00e9tention pour les pr\u00e9l\u00e8vements sociaux et pour le calcul de l\u2019imp\u00f4t. <span class=\"exergue\">Notez que le calcul tient compte de l&rsquo;abattement exceptionnel de 25%.<\/span><\/p>\n<table border=\"1\" width=\"629\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td width=\"173\">Dur\u00e9e de d\u00e9tention<\/td>\n<td width=\"149\">Part de la plus-value pour le calcul de l&rsquo;imp\u00f4t (19%)<\/td>\n<td width=\"149\">Part de la plus-value pour les pr\u00e9l\u00e8vements sociaux (15,50%)<\/td>\n<td width=\"148\">Taux moyen d&rsquo;imposition<\/td>\n<\/tr>\n<tr>\n<td width=\"173\">1 \u00e0 5 ans<\/td>\n<td width=\"149\">75,00%<\/td>\n<td width=\"149\">75,00%<\/td>\n<td width=\"148\">25,88%<\/td>\n<\/tr>\n<tr>\n<td width=\"173\">6 ans<\/td>\n<td width=\"149\">70,50%<\/td>\n<td width=\"149\">73,76%<\/td>\n<td width=\"148\">24,83%<\/td>\n<\/tr>\n<tr>\n<td width=\"173\">7 ans<\/td>\n<td width=\"149\">66,00%<\/td>\n<td width=\"149\">72,53%<\/td>\n<td width=\"148\">23,78%<\/td>\n<\/tr>\n<tr>\n<td width=\"173\">8 ans<\/td>\n<td width=\"149\">61,50%<\/td>\n<td width=\"149\">71,29%<\/td>\n<td width=\"148\">22,73%<\/td>\n<\/tr>\n<tr>\n<td width=\"173\">9 ans<\/td>\n<td width=\"149\">57,00%<\/td>\n<td width=\"149\">70,05%<\/td>\n<td width=\"148\">21,69%<\/td>\n<\/tr>\n<tr>\n<td width=\"173\">10 ans<\/td>\n<td width=\"149\">52,50%<\/td>\n<td width=\"149\">68,81%<\/td>\n<td width=\"148\">20,64%<\/td>\n<\/tr>\n<tr>\n<td width=\"173\">11 ans<\/td>\n<td width=\"149\">48,00%<\/td>\n<td width=\"149\">67,58%<\/td>\n<td width=\"148\">19,60%<\/td>\n<\/tr>\n<tr>\n<td width=\"173\">12 ans<\/td>\n<td width=\"149\">43,50%<\/td>\n<td width=\"149\">66,34%<\/td>\n<td width=\"148\">18,55%<\/td>\n<\/tr>\n<tr>\n<td width=\"173\">13 ans<\/td>\n<td width=\"149\">39,00%<\/td>\n<td width=\"149\">65,10%<\/td>\n<td width=\"148\">17,50%<\/td>\n<\/tr>\n<tr>\n<td width=\"173\">14 ans<\/td>\n<td width=\"149\">34,50%<\/td>\n<td width=\"149\">63,86%<\/td>\n<td width=\"148\">16,46%<\/td>\n<\/tr>\n<tr>\n<td width=\"173\">15 ans<\/td>\n<td width=\"149\">30,00%<\/td>\n<td width=\"149\">62,63%<\/td>\n<td width=\"148\">15,41%<\/td>\n<\/tr>\n<tr>\n<td width=\"173\">16 ans<\/td>\n<td width=\"149\">25,50%<\/td>\n<td width=\"149\">61,39%<\/td>\n<td width=\"148\">14,36%<\/td>\n<\/tr>\n<tr>\n<td width=\"173\">17 ans<\/td>\n<td width=\"149\">21,00%<\/td>\n<td width=\"149\">60,15%<\/td>\n<td width=\"148\">13,31%<\/td>\n<\/tr>\n<tr>\n<td width=\"173\">18 ans<\/td>\n<td width=\"149\">16,50%<\/td>\n<td width=\"149\">58,91%<\/td>\n<td width=\"148\">12,27%<\/td>\n<\/tr>\n<tr>\n<td width=\"173\">19 ans<\/td>\n<td width=\"149\">12,00%<\/td>\n<td width=\"149\">57,68%<\/td>\n<td width=\"148\">11,22%<\/td>\n<\/tr>\n<tr>\n<td width=\"173\">20 ans<\/td>\n<td width=\"149\">7,50%<\/td>\n<td width=\"149\">56,44%<\/td>\n<td width=\"148\">10,17%<\/td>\n<\/tr>\n<tr>\n<td width=\"173\">21 ans<\/td>\n<td width=\"149\">3,00%<\/td>\n<td width=\"149\">55,20%<\/td>\n<td width=\"148\">9,13%<\/td>\n<\/tr>\n<tr>\n<td width=\"173\"><b>22 <\/b><b>ans<\/b><\/td>\n<td width=\"149\"><b>0,00% <\/b><\/td>\n<td width=\"149\">54,00%<\/td>\n<td width=\"148\">8,37%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p1\"><span class=\"s1\">Pour plus d\u2019informations sur les plus values immobili\u00e8res, retrouvez nos articles sur le blog de Valoxy :<\/span><\/p>\n<ul class=\"ul1\">\n<li class=\"li3\"><span class=\"s4\"><a href=\"https:\/\/valoxy.org\/blog\/residence-principale-exoneration-plus-value\/\"><span class=\"s3\">Exon\u00e9ration de plus-value sur la r\u00e9sidence principale : quelques r\u00e8gles \u00e0 suivre<\/span><\/a><\/span><\/li>\n<li class=\"li3\"><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/le-demembrement-de-propriete\/\" target=\"_self\" rel=\"noopener\">Le d\u00e9membrement de propri\u00e9t\u00e9<\/a><\/li>\n<li class=\"li3\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/fiscalite-de-habitation-principale\/\"><span class=\"s3\">La fiscalit\u00e9 de l\u2019habitation principale<\/span><\/a><\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Retour \u00e0 la case d\u00e9part pour la plus-value immobili\u00e8re. Apr\u00e8s \u00eatre pass\u00e9 \u00e0 15 ans, puis \u00e0 30 ans, la dur\u00e9e de d\u00e9tention, permettant une exon\u00e9ration de plus-value sur les biens immobiliers, revient au r\u00e9gime d\u2019avant 2004, \u00e0 savoir 22&#8230;<\/p>\n","protected":false},"author":1,"featured_media":5571,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10,6],"tags":[],"class_list":["post-6242","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>Plus-value immobili\u00e8re : exon\u00e9ration d\u00e8s 22 ans | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"La plus-value immobili\u00e8re, exon\u00e9r\u00e9e d\u00e8s 22 ans, et non plus 30 ans, suit des r\u00e8gles complexes 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