{"id":2775,"date":"2024-01-27T11:25:55","date_gmt":"2024-01-27T10:25:55","guid":{"rendered":"https:\/\/www.feodus-finance.fr\/defiscalisation\/?p=2775"},"modified":"2024-01-27T11:33:31","modified_gmt":"2024-01-27T10:33:31","slug":"loi-de-finances-2024-impact-sur-limpot-sur-la-fortune-immobiliere-ifi","status":"publish","type":"post","link":"https:\/\/www.feodus-finance.fr\/defiscalisation\/loi-de-finances-2024-impact-sur-limpot-sur-la-fortune-immobiliere-ifi\/","title":{"rendered":"Loi de finances 2024 &#038; impact sur l&#8217;Imp\u00f4t sur la Fortune Immobili\u00e8re (IFI)"},"content":{"rendered":"\n<div style=\"height:46px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Une disposition de la loi de finances qui pourrait augmenter la valorisation du patrimoine immobilier taxable :<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">cette derni\u00e8re vise \u00e0 gommer la diff\u00e9rence de traitement entre une personne physique redevable de l&#8217;IFI, selon qu&#8217;elle d\u00e9tient en direct ses actifs immobiliers ou par l&#8217;interm\u00e9diaire d&#8217;une soci\u00e9t\u00e9.<\/p>\n\n\n\n<div style=\"height:26px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Le principe<\/h2>\n\n\n\n<div style=\"height:34px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">(a) Vous d\u00e9tenez directement des actifs immobiliers : la valorisation de ces actifs peut faire l&#8217;objet d&#8217;une minoration des dettes affect\u00e9es \u00e0 ces derniers.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">(b) Vous d\u00e9tenez indirectement des actifs immobiliers, par le biais d&#8217;une soci\u00e9t\u00e9 : la valorisation de ces actifs est diff\u00e9rente. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les parts ou actions de la soci\u00e9t\u00e9  \u00e0 hauteur de la fraction de leur valeur repr\u00e9senta\u00adtive des actifs immobiliers d\u00e9tenus directement ou indirectement par la soci\u00e9t\u00e9  sont \u00e0 d\u00e9clarer, le tout en appliquant un <strong>coefficient<\/strong> \u00e0 la valeur des parts ou actions valori\u00ads\u00e9es.<\/p>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><strong>Calcul du Coefficient&nbsp;:<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\">Valeur v\u00e9nale r\u00e9elle des actifs immobiliers imposables<\/p>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><strong>OU<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\">Valeur des parts ou actions de la soci\u00e9t\u00e9 repr\u00e9sentatives de ces actifs immobiliers imposables<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\">Valeur v\u00e9nale r\u00e9elle de <strong>l\u2019ensemble des actifs<\/strong> de la soci\u00e9t\u00e9<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Observation : la valeur v\u00e9nale des titres de la soci\u00e9t\u00e9 est obtenue apr\u00e8s d\u00e9duction des dettes contract\u00e9es par celle-ci, y compris celles aff\u00e9rentes \u00e0 des actifs non imposables.<\/p>\n\n\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Le sujet de l&#8217;optimisation fiscale<\/h2>\n\n\n\n<div style=\"height:35px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Deux poids, deux mesures : selon que vous d\u00e9teniez directement ou indirectement des actifs immobiliers il existe une diff\u00e9rence de traitement concernant le calcul de l&#8217;IFI. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les possibilit\u00e9 offertes en mati\u00e8re d&#8217;optimisation fiscale, coupl\u00e9es aux d\u00e9s\u00e9quilibres g\u00e9n\u00e9r\u00e9s par ces deux modes de d\u00e9tention ont suscit\u00e9 l&#8217;attention de Bercy.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">De mani\u00e8re concr\u00e8te, l&#8217;objectif du Minist\u00e8re de l&#8217;Economie et des Finances est de limiter d\u00e9sormais ces m\u00e9canismes permettant aux contribuables assujettis \u00e0 l&#8217;IFI de minorer son assiette en profitant du mode de d\u00e9tention indirect et de son passif d\u00e9ductible potentiellement plus important.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dans le cadre du mode de d\u00e9tention indirect par le biais d&#8217;une soci\u00e9t\u00e9, la loi des finances 2024 int\u00e8gre par cons\u00e9quent une disposition qui \u00e9carte du passif d\u00e9ductible des dettes qui n&#8217;ont rien \u00e0 voir avec des actifs entrant dans le p\u00e9rim\u00e8tre de l&#8217;IFI. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Une restriction potentiellement de taille lorsque l&#8217;objectif premier vis\u00e9 est (\u00e9tait) l&#8217;optimisation fiscale &#8230;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Une disposition de la loi de finances qui pourrait augmenter la valorisation du patrimoine immobilier taxable : cette derni\u00e8re vise \u00e0 gommer la diff\u00e9rence de traitement entre une personne physique redevable de l&#8217;IFI, selon qu&#8217;elle d\u00e9tient en direct ses actifs immobiliers ou par l&#8217;interm\u00e9diaire d&#8217;une soci\u00e9t\u00e9. Le principe (a) Vous d\u00e9tenez directement des actifs immobiliers &#8230; <a title=\"Loi de finances 2024 &#038; impact sur l&#8217;Imp\u00f4t sur la Fortune Immobili\u00e8re (IFI)\" class=\"read-more\" href=\"https:\/\/www.feodus-finance.fr\/defiscalisation\/loi-de-finances-2024-impact-sur-limpot-sur-la-fortune-immobiliere-ifi\/\" aria-label=\"En savoir plus sur Loi de finances 2024 &#038; impact sur l&#8217;Imp\u00f4t sur la Fortune Immobili\u00e8re (IFI)\">Lire plus<\/a><\/p>\n","protected":false},"author":2,"featured_media":1962,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2775","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dossier","generate-columns","tablet-grid-50","mobile-grid-100","grid-parent","grid-33"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Loi de finances 2024 &amp; impact sur l&#039;Imp\u00f4t sur la Fortune Immobili\u00e8re (IFI) - Feodus<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.feodus-finance.fr\/defiscalisation\/loi-de-finances-2024-impact-sur-limpot-sur-la-fortune-immobiliere-ifi\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Loi de finances 2024 &amp; impact sur l&#039;Imp\u00f4t sur la Fortune Immobili\u00e8re (IFI) - Feodus\" \/>\n<meta property=\"og:description\" content=\"Une disposition de la loi de finances qui pourrait augmenter la valorisation du patrimoine immobilier taxable : cette derni\u00e8re vise \u00e0 gommer la diff\u00e9rence de traitement entre une personne physique redevable de l&#8217;IFI, selon qu&#8217;elle d\u00e9tient en direct ses actifs immobiliers ou par l&#8217;interm\u00e9diaire d&#8217;une soci\u00e9t\u00e9. 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Le principe (a) Vous d\u00e9tenez directement des actifs immobiliers ... 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Dipl\u00f4m\u00e9 d\u2019une Ecole Sup\u00e9rieure de Commerce, avec une sp\u00e9cialisation en Finance, il a exerc\u00e9 plusieurs m\u00e9tiers au sein de la banque anglo-saxonne HSBC, plus sp\u00e9cifiquement dans les divisions Banque d\u2019investissement &amp; de march\u00e9 - Corporate Investment Banking &amp; Markets (CIBM). Un parcours pluridisciplinaire, qui l\u2019a conduit sur des fonctions commerciales (Relationship management sur des portefeuilles de grande client\u00e8le institutionnelle \u00e0 l\u2019international), de management, d\u2019analyse financi\u00e8re, de finance et de contr\u00f4le de gestion en passant par des mandats de cr\u00e9ation de d\u00e9partement et de gouvernance de projet de rationalisation. David dispose de tous les agr\u00e9ments n\u00e9cessaires aux m\u00e9tiers du conseil en gestion de patrimoine, s\u2019agissant de professions r\u00e9glement\u00e9es : il est Conseiller en Investissement Financier (CIF), Courtier en Op\u00e9rations de Banque &amp; Services de Paiement (COBSP), Courtier en Op\u00e9rations d\u2019Assurance (COA) et b\u00e9n\u00e9ficie de la carte professionnelle immobili\u00e8re pour les Transactions sur Immeubles &amp; Fonds de commerce.","url":"https:\/\/www.feodus-finance.fr\/defiscalisation\/author\/david-morisse\/"}]}},"_links":{"self":[{"href":"https:\/\/www.feodus-finance.fr\/defiscalisation\/wp-json\/wp\/v2\/posts\/2775","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.feodus-finance.fr\/defiscalisation\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.feodus-finance.fr\/defiscalisation\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.feodus-finance.fr\/defiscalisation\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.feodus-finance.fr\/defiscalisation\/wp-json\/wp\/v2\/comments?post=2775"}],"version-history":[{"count":5,"href":"https:\/\/www.feodus-finance.fr\/defiscalisation\/wp-json\/wp\/v2\/posts\/2775\/revisions"}],"predecessor-version":[{"id":2780,"href":"https:\/\/www.feodus-finance.fr\/defiscalisation\/wp-json\/wp\/v2\/posts\/2775\/revisions\/2780"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.feodus-finance.fr\/defiscalisation\/wp-json\/wp\/v2\/media\/1962"}],"wp:attachment":[{"href":"https:\/\/www.feodus-finance.fr\/defiscalisation\/wp-json\/wp\/v2\/media?parent=2775"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.feodus-finance.fr\/defiscalisation\/wp-json\/wp\/v2\/categories?post=2775"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.feodus-finance.fr\/defiscalisation\/wp-json\/wp\/v2\/tags?post=2775"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}