{"id":6300,"date":"2013-09-17T15:54:31","date_gmt":"2013-09-17T13:54:31","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=6300"},"modified":"2024-07-13T16:58:38","modified_gmt":"2024-07-13T14:58:38","slug":"residence-principale-exoneration-plus-value","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/residence-principale-exoneration-plus-value\/","title":{"rendered":"La plus-value sur la r\u00e9sidence principale"},"content":{"rendered":"<p>M\u00eame si certains politiques souhaitent remettre en cause cette exon\u00e9ration, la plus-value sur r\u00e9sidence principale reste exon\u00e9r\u00e9e d\u2019imp\u00f4t sur les plus-values. Pour profiter de cette niche fiscale quelques r\u00e8gles s\u2019imposent. Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France, fait le point.<\/p>\n<h2>Comment d\u00e9finir la r\u00e9sidence principale ?<\/h2>\n<p>Est consid\u00e9r\u00e9 comme r\u00e9sidence principale <span class=\"exergue\">le bien o\u00f9 le propri\u00e9taire vit plus de 6 mois par an.<\/span><\/p>\n<p>En effet, fiscalement, la r\u00e9sidence principale se d\u00e9finit g\u00e9n\u00e9ralement comme le logement qui r\u00e9pond aux 2 conditions suivantes :<\/p>\n<ul>\n<li>le <span class=\"exergue\">lieu de r\u00e9sidence habituel et effectif de votre famille<\/span>,<\/li>\n<li>le<span class=\"exergue\"> lieu de base de vos centre d&rsquo;int\u00e9r\u00eats professionnels et mat\u00e9riels<\/span>.<\/li>\n<\/ul>\n<p>Par cons\u00e9quent, il para\u00eet impossible d&rsquo;avoir plusieurs habitations principales !<\/p>\n<p>Dans le cas particulier o\u00f9 il n&rsquo;est pas possible d&rsquo;utiliser le crit\u00e8re familial, la r\u00e9sidence principale sera celle o\u00f9 vous disposez des attaches les plus fortes.<\/p>\n<h2><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-6302 \" title=\"r\u00e9sidence principale\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/09\/residence-principale.png\" alt=\"plus-values sur les r\u00e9sidence principale\" width=\"531\" height=\"239\" \/><\/h2>\n<h2>Que se passe-t-il en cas de double r\u00e9sidence ?<\/h2>\n<p>Pour ceux qui auraient plusieurs habitations, il pourrait \u00eatre tentant de profiter de l\u2019exon\u00e9ration de la plus-value sur la vente. Pour cela le propri\u00e9taire doit y vivre plus de 6 mois par an. <span class=\"exergue\">Votre logement vendu doit avoir \u00e9t\u00e9 d\u00e9clar\u00e9 comme <strong>r\u00e9sidence principale<\/strong> sur la d\u00e9claration d\u2019imp\u00f4t sur le revenu<\/span>, et avoir pay\u00e9 la taxe d\u2019habitation. Attention en cas de contr\u00f4le, vous devez prouver que vous y habitez effectivement : factures d\u2019\u00e9lectricit\u00e9, de gaz, l&rsquo;\u00e9cole des enfants, les courriers re\u00e7us \u00e0 cette adresse, etc.<\/p>\n<h2>D\u00e9m\u00e9nagement, un risque de remise en cause ?<\/h2>\n<p><span class=\"exergue\"> Pour \u00eatre exon\u00e9r\u00e9e, l\u2019habitation doit \u00eatre la<strong> r\u00e9sidence principale<\/strong> du c\u00e9dant au jour de la vente.<\/span> L\u2019exon\u00e9ration sur l<a title=\"Plus-value immobili\u00e8re : retour aux 22 ans pour l\u2019exon\u00e9ration\" href=\"https:\/\/valoxy.org\/blog\/value-immobiliere-retour-aux-22-ans-lexoneration\/\" target=\"_blank\" rel=\"noopener noreferrer\">es plus-values immobili\u00e8res<\/a> est cependant maintenue si le logement reste inoccup\u00e9 dans un d\u00e9lai normal. Il est important de pouvoir prouver que vous avez essay\u00e9 de vendre votre logement avant votre d\u00e9part (gardez la copie de vos annonces, du mandat de vente, etc.). Et surtout, n<span class=\"exergue\">e logez personne apr\u00e8s votre d\u00e9part, au risque d\u2019\u00eatre tax\u00e9 sur la plus-value sur la r\u00e9sidence principale.<\/span> Au-del\u00e0 de 12 mois soyez particuli\u00e8rement vigilant.<\/p>\n<h2>En cas de s\u00e9paration ?<\/h2>\n<p><img decoding=\"async\" class=\"size-large wp-image-3298 alignleft\" style=\"margin-right: 10px;\" title=\"r\u00e9sidence principale\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/05\/residence-principale-188x200.png\" alt=\"plus-values sur les r\u00e9sidence principale\" width=\"103\" height=\"109\" \/><\/p>\n<p><span class=\"exergue\"> L\u2019exon\u00e9ration joue pour le couple, par contre, un des deux conjoints doit rester dans la r\u00e9sidence principale jusqu\u2019\u00e0 sa vente.<\/span> En cas de d\u00e9part du domicile des deux \u00ab ex \u00bb, sans avoir mis le logement en vente, le risque de \u00ab\u00a0requalification\u00a0\u00bb et d\u2019imposition de la plus-value existe. Attention, si l\u2019ex-conjoint quitte l\u2019habitation apr\u00e8s la mise en vente, la \u00ab\u00a0requalification\u00a0\u00bb peut intervenir \u00e0 l\u2019issue de 12 mois sans repreneur.<\/p>\n<h2>Vous \u00eates locataire et disposez d\u2019une r\u00e9sidence secondaire<\/h2>\n<p>Bon \u00e0 savoir ! S<span class=\"exergue\">i vous \u00eates locataire de votre <strong>r\u00e9sidence principale<\/strong>, vous pouvez b\u00e9n\u00e9ficier d\u2019une exon\u00e9ration d\u2019imp\u00f4t sur les plus-values r\u00e9alis\u00e9e lors de la premi\u00e8re cession d\u2019une r\u00e9sidence secondaire voire m\u00eame d\u2019un bien locatif.<\/span> Il existe quelques conditions pour b\u00e9n\u00e9ficier de ce r\u00e9gime :<\/p>\n<ul>\n<li>Ne pas avoir \u00e9t\u00e9 propri\u00e9taire d\u2019une r\u00e9sidence principale depuis plus de 4 ans,<\/li>\n<li>R\u00e9investir dans les 2 ans le produit de la vente dans l\u2019achat de sa r\u00e9sidence principale.<\/li>\n<\/ul>\n<p>Cette disposition ne fonctionne cependant qu\u2019une seule fois.<\/p>\n<h2>Les d\u00e9pendances vendues s\u00e9par\u00e9ment<\/h2>\n<p><span class=\"exergue\"> <img decoding=\"async\" class=\"alignright size-large wp-image-6245\" style=\"margin-left: 10px;\" title=\"r\u00e9sidence principale\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/09\/house-with-red-roof-calculator-stack-of-gold-coins-dollar-200x200.jpg\" alt=\"plus-values sur les r\u00e9sidence principale\" width=\"88\" height=\"88\" \/>L\u2019exon\u00e9ration des plus-values s&rsquo;\u00e9tend aux d\u00e9pendances imm\u00e9diates et n\u00e9cessaires.<\/span> Attention, si une partie du terrain est vendue en terrain constructible, cette parcelle ne sera exon\u00e9r\u00e9e que si elle \u00e9tait utilis\u00e9e par le propri\u00e9taire comme local parking, ou route d\u2019acc\u00e8s.<\/p>\n<h2>Vous partez en maison de retraite<\/h2>\n<p>Pour b\u00e9n\u00e9ficier de l&rsquo;exon\u00e9ration, la cession de l\u2019ancienne r\u00e9sidence principale d\u2019une personne partie en maison de retraite doit r\u00e9pondre \u00e0 trois conditions :<\/p>\n<ul>\n<li>Vente dans les 2 ans suivant le d\u00e9part.<\/li>\n<li>\u00a0La personne \u00e2g\u00e9e ne doit pas \u00eatre assujettie \u00e0 l\u2019ISF et ne doit pas disposer d&rsquo;un revenu sup\u00e9rieur \u00e0 23 572 \u20ac pour un c\u00e9libataire (33 415 \u20ac pour un couple).<\/li>\n<li>\u00a0Le logement ne doit pas \u00eatre lou\u00e9 ni pr\u00eat\u00e9 jusqu\u2019\u00e0 la vente.<\/li>\n<\/ul>\n<p><span class=\"exergue\"> Nous vous conseillons donc de mettre en vente votre r\u00e9sidence principale avant votre d\u00e9part en maison de retraite.<\/span><\/p>\n<p class=\"p2\"><span class=\"s1\">Vous souhaitez plus d\u2019informations sur la plus-value sur la r\u00e9sidence principale ? Retrouvez nos articles sur le blog de Valoxy :<\/span><\/p>\n<ul class=\"ul1\">\n<li class=\"li3\"><span class=\"s2\"><span class=\"s3\">Exon\u00e9ration d\u2019imp\u00f4t : louez une partie de votre r\u00e9sidence principale<\/span><\/span><\/li>\n<li class=\"li3\"><span class=\"s4\"><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<li class=\"li3\"><span class=\"s4\"><a href=\"https:\/\/valoxy.org\/blog\/locataire-proprietaire-qui-paye-la-taxe-denlevement-des-ordures-menageres-teor\/\"><span class=\"s3\">Locataire, propri\u00e9taire : qui paye la Taxe d\u2019Enl\u00e8vement des Ordures M\u00e9nag\u00e8res (TEOR) ?<\/span><\/a><\/span><\/li>\n<li class=\"li3\"><span class=\"s4\"><a href=\"https:\/\/valoxy.org\/blog\/cite-credit-dimpot-transition-energetique\/\"><span class=\"s3\">Le Cr\u00e9dit d\u2019Imp\u00f4t pour la Transition Energ\u00e9tique (CITE)<\/span><\/a><\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>M\u00eame si certains politiques souhaitent remettre en cause cette exon\u00e9ration, la plus-value sur r\u00e9sidence principale reste exon\u00e9r\u00e9e d\u2019imp\u00f4t sur les plus-values. Pour profiter de cette niche fiscale quelques r\u00e8gles s\u2019imposent. Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France, fait&#8230;<\/p>\n","protected":false},"author":1,"featured_media":6301,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-6300","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>La plus-value sur la r\u00e9sidence principale | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"La plus-value sur la r\u00e9sidence principale reste exon\u00e9r\u00e9e d\u2019imp\u00f4t \u00e0 condition de suivre quelques r\u00e8gles simples.\" \/>\n<meta name=\"robots\" content=\"noindex, follow\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La plus-value sur la r\u00e9sidence principale | Blog Valoxy - 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