{"id":942,"date":"2022-07-16T16:02:35","date_gmt":"2022-07-16T16:02:35","guid":{"rendered":"https:\/\/aspazores.pt\/mais-valias\/"},"modified":"2022-11-15T11:08:20","modified_gmt":"2022-11-15T11:08:20","slug":"mais-valias","status":"publish","type":"post","link":"http:\/\/aspazores.pt\/fr\/mais-valias\/","title":{"rendered":"Plus-values"},"content":{"rendered":"\n

Ce sujet est souvent abord\u00e9 par les vendeurs de biens immobiliers.<\/p>\n\n\n\n

Mais finalement, \u00e0 des fins fiscales, ce sont des plus-values.<\/p>\n\n\n\n

Cet imp\u00f4t a \u00e9t\u00e9 d\u00e9velopp\u00e9 par le gouvernement pour taxer les b\u00e9n\u00e9fices r\u00e9alis\u00e9s sur la vente de biens immobiliers.<\/p>\n\n\n\n

Veuillez noter que tous les biens acquis jusqu\u2019au 1er janvier 1989 sont exon\u00e9r\u00e9s de cette taxe.<\/p>\n\n\n\n

Pour ce faire, nous devons examiner certains concepts:<\/p>\n\n\n\n

VPT (valeur patrimoniale fiscale) est la valeur r\u00e9sultant de l\u2019application de la formule <\/p>\n\n\n\n

VPT=VC x A x CA x CL x CQ x CV<\/p>\n\n\n\n

VC – Valeur de base des b\u00e2timents<\/p>\n\n\n\n

A – Superficie corrig\u00e9e du coefficient d\u2019ajustement<\/p>\n\n\n\n

CA – Coefficient d\u2019affectation<\/p>\n\n\n\n

CL – Coefficient de localisation<\/p>\n\n\n\n

CQ – Coefficient de qualit\u00e9 et de confort<\/p>\n\n\n\n

CV – Coefficient de V\u00e9tustez<\/p>\n\n\n\n

Parmi ces coefficients, seul le CV peut \u00eatre modifi\u00e9 par le contribuable, s\u2019il est dans son int\u00e9r\u00eat. Le CV refl\u00e8te la d\u00e9pr\u00e9ciation de l\u2019\u00e9tat de la propri\u00e9t\u00e9 selon son \u00e2ge.<\/p>\n\n\n\n

Les autres r\u00e9sultent de l\u2019application directe de valeurs et de facteurs d\u00e9termin\u00e9s par la loi.<\/p>\n\n\n\n

Nous nous concentrons donc sur le CV, qui peut r\u00e9duire le VPT en fonction des ann\u00e9es de la propri\u00e9t\u00e9, ce qui entra\u00eene une r\u00e9duction du paiement IMI.<\/p>\n\n\n\n

Comme \u00e7a,<\/p>\n\n\n\n

Ann\u00e9es<\/td>Coefficient de V\u00e9tustez<\/td><\/tr>
Moins de 2<\/td>1,00<\/td><\/tr>
2 a 8<\/td>0,90<\/td><\/tr>
9 a 15<\/td>0,85<\/td><\/tr>
16 a 25<\/td>0,80<\/td><\/tr>
26 a 40<\/td>0,75<\/td><\/tr>
41 a 50<\/td>0,65<\/td><\/tr>
51 a 60<\/td>0,55<\/td><\/tr>
Plus de 60<\/td>0,40<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

L\u2019application de ce facteur n\u2019est pas directe et automatique par l\u2019autorit\u00e9 fiscale, le contribuable fournissant le mod\u00e8le correspondant pour sa mise \u00e0 jour. Cependant, il est recommand\u00e9 de proc\u00e9der \u00e0 une simulation pr\u00e9alable sur le portail des finances du nouveau VPT, car il pourrait ne pas \u00eatre int\u00e9ressant de mettre \u00e0 jour ce coefficient, car d\u2019autres coefficients ou valeurs avec des augmentations contraires pourraient annuler la r\u00e9duction du VPT.<\/p>\n\n\n\n

Ensuite, le calcul de la plus-value = Valeur de r\u00e9alisation – [Valeur d\u2019acquisition corrig\u00e9e – Frais d\u2019achat – Frais de travaux jusqu\u2019\u00e0 12 ans – Frais de vente]<\/p>\n\n\n\n

Note : Aux fins de la valeur d\u2019acquisition, c\u2019est la valeur la plus \u00e9lev\u00e9e entre la VPT et la valeur qui a servi de base \u00e0 la liquidation de l\u2019IMT qui pr\u00e9vaut.<\/p>\n\n\n\n

Exemple:<\/p>\n\n\n\n

Une maison a \u00e9t\u00e9 vendue pour 120.000\u20ac, ayant \u00e9t\u00e9 achet\u00e9e pour 85.000\u20ac, avec 1 VPT de 55.000\u20ac, o\u00f9 l\u2019acquisition de l\u2019IMT et de l\u2019IS d\u2019une valeur de 1.000\u20ac, a eu des travaux prouv\u00e9s de 5.000\u20ac et a \u00e9t\u00e9 pay\u00e9 la commission immobili\u00e8re de 5.000\u20ac.<\/p>\n\n\n\n

Plus-value = 120000 \u20ac – 85000 \u20ac – 1000 \u20ac – 5000 \u20ac = 24000 \u20ac<\/p>\n\n\n\n

Non soumis \u00e0 50% : 12000\u20ac<\/p>\n\n\n\n

Sujet 50 % : 12000 \u20ac<\/p>\n\n\n\n

Cela signifie que le vendeur devra d\u00e9clarer dans sa d\u00e9claration d\u2019IRS, l\u2019ann\u00e9e suivante, la plus-value de 12000 \u20ac dans la cat\u00e9gorie G et sera tax\u00e9, au niveau de l\u2019IRS, selon le taux d\u2019imp\u00f4t correspondant \u00e0 son niveau de revenu.<\/p>\n\n\n\n

Note : Sont exclus d\u2019imposition les gains obtenus par le transfert co\u00fbteux de meubles s\u2019ils sont destin\u00e9s au logement propre et permanent, entre les 24 mois pr\u00e9c\u00e9dents et les 36 mois suivants, \u00e0 compter de la date de r\u00e9alisation, c\u2019est-\u00e0-dire lors de l\u2019acquisition d\u2019un autre logement propre et permanent.<\/p>\n\n\n\n

C\u2019est une erreur courante de dire \u00e0 tort r\u00e9investir la plus-value.<\/p>\n\n\n\n

Alors, quel montant doit \u00eatre r\u00e9investi?<\/p>\n\n\n\n

La valeur de la r\u00e9alisation d\u00e9duite de l\u2019amortissement emprunt\u00e9 pour l\u2019acquisition du bien vendu doit \u00eatre r\u00e9investie.<\/p>\n","protected":false},"excerpt":{"rendered":"

Ce sujet est souvent abord\u00e9 par les vendeurs de biens immobiliers. Mais finalement, \u00e0 des fins fiscales, ce sont des plus-values. Cet imp\u00f4t a \u00e9t\u00e9 d\u00e9velopp\u00e9 [\u2026]<\/span><\/p>\n","protected":false},"author":1,"featured_media":777,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[39],"tags":[],"class_list":["post-942","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-plus-values"],"acf":[],"yoast_head":"\nPlus-values - Aspazores<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"http:\/\/aspazores.pt\/fr\/mais-valias\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Plus-values - Aspazores\" \/>\n<meta property=\"og:description\" content=\"Ce sujet est souvent abord\u00e9 par les vendeurs de biens immobiliers. 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