{"id":3262,"date":"2024-09-25T19:02:24","date_gmt":"2024-09-25T17:02:24","guid":{"rendered":"https:\/\/www.feodus-finance.fr\/defiscalisation\/?p=3262"},"modified":"2024-09-27T19:03:05","modified_gmt":"2024-09-27T17:03:05","slug":"prelevements-sociaux-revenus-patrimoine","status":"publish","type":"post","link":"https:\/\/www.feodus-finance.fr\/defiscalisation\/prelevements-sociaux-revenus-patrimoine\/","title":{"rendered":"Pr\u00e9l\u00e8vements sociaux sur les revenus du patrimoine : l&#8217;essentiel \u00e0 conna\u00eetre"},"content":{"rendered":"\n<div style=\"height:34px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\"><br><br>Les <a href=\"https:\/\/www.feodus-finance.fr\/defiscalisation\/prelevement-forfaitaire-unique-pfu-bareme-progressif-impot-revenu\/\">pr\u00e9l\u00e8vements sociaux<\/a> sur les revenus du patrimoine sont des cotisations qui s&#8217;appliquent sur certains types de revenus, comme les <a href=\"https:\/\/www.feodus-finance.fr\/defiscalisation\/deficit-foncier-societe-civile-immobiliere-utilisation\/\">revenus fonciers<\/a>, les plus-values immobili\u00e8res, les <a href=\"https:\/\/www.feodus-finance.fr\/defiscalisation\/fiscalite-des-distributions-de-dividendes\/\">dividendes<\/a> ou les int\u00e9r\u00eats. <\/p>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\">Ils contribuent au financement de la s\u00e9curit\u00e9 sociale. <\/p>\n\n\n\n<p class=\"has-text-align-center has-large-font-size wp-block-paragraph\"><strong>Les points cl\u00e9s <\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading has-base-2-color has-accent-background-color has-text-color has-background has-link-color wp-elements-1\">Quels sont les t<strong>ypes de revenus concern\u00e9s<\/strong> ?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Les pr\u00e9l\u00e8vements sociaux concernent principalement les <strong>revenus du patrimoine<\/strong>, incluant :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Revenus fonciers<\/strong> (loyers per\u00e7us de biens immobiliers).<\/li>\n\n\n\n<li><strong>Revenus mobiliers<\/strong> (dividendes, int\u00e9r\u00eats de placements).<\/li>\n\n\n\n<li><strong>Plus-values mobili\u00e8res<\/strong> (vente d&#8217;actions, parts sociales, etc.).<\/li>\n\n\n\n<li><strong>Plus-values immobili\u00e8res<\/strong> (vente d&#8217;un bien immobilier, hors r\u00e9sidence principale).<\/li>\n\n\n\n<li><strong>Assurance-vie<\/strong> (selon le type de contrat et le mode de sortie).<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading has-base-2-color has-accent-background-color has-text-color has-background has-link-color wp-elements-2\">Quels t<strong>aux appliqu\u00e9s pour les pr\u00e9l\u00e8vements sociaux<\/strong> ?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Le taux global des pr\u00e9l\u00e8vements sociaux est fix\u00e9 \u00e0 <strong>17,2 %<\/strong>, r\u00e9parti comme suit :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Contribution sociale g\u00e9n\u00e9ralis\u00e9e (CSG)<\/strong> : 9,2 %.<\/li>\n\n\n\n<li><strong>Contribution pour le remboursement de la dette sociale (CRDS)<\/strong> : 0,5 %.<\/li>\n\n\n\n<li><strong>Pr\u00e9l\u00e8vement de solidarit\u00e9<\/strong> : 7,5 %.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Ces pr\u00e9l\u00e8vements s&#8217;ajoutent \u00e0 l&#8217;imposition traditionnelle (imp\u00f4t sur le revenu ou imp\u00f4t sur les plus-values).<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-base-2-color has-accent-background-color has-text-color has-background has-link-color wp-elements-3\"><strong>Mode de calcul et pr\u00e9l\u00e8vement<\/strong> <\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Pour les <strong>revenus fonciers<\/strong> et les <strong>revenus mobiliers<\/strong>, les pr\u00e9l\u00e8vements sociaux sont pr\u00e9lev\u00e9s \u00e0 la source, c&#8217;est-\u00e0-dire automatiquement par l&#8217;organisme qui verse ces revenus (banque, soci\u00e9t\u00e9 de gestion).<\/li>\n\n\n\n<li>Pour les <strong>plus-values immobili\u00e8res<\/strong>, les pr\u00e9l\u00e8vements sociaux sont retenus lors de la transaction immobili\u00e8re par le notaire.<\/li>\n\n\n\n<li>Les revenus d&#8217;<strong>assurance-vie<\/strong> sont \u00e9galement soumis \u00e0 ces pr\u00e9l\u00e8vements sociaux lors du d\u00e9blocage des fonds (rachat ou sortie en rente).<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading has-base-2-color has-accent-background-color has-text-color has-background has-link-color wp-elements-4\"><strong>Les cas particuliers<\/strong> <\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Certains types de revenus b\u00e9n\u00e9ficient d&#8217;abattements qui peuvent r\u00e9duire l&#8217;assiette de calcul des pr\u00e9l\u00e8vements sociaux, comme les abattements sur les plus-values mobili\u00e8res en fonction de la dur\u00e9e de d\u00e9tention des titres.<\/li>\n\n\n\n<li>Les <strong>non-r\u00e9sidents<\/strong> fiscaux sont \u00e9galement soumis \u00e0 ces pr\u00e9l\u00e8vements sociaux sur les revenus immobiliers per\u00e7us en France, mais il y a eu des \u00e9volutions juridiques concernant leur application, notamment pour les revenus du patrimoine autre qu&#8217;immobilier.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading has-base-2-color has-accent-background-color has-text-color has-background has-link-color wp-elements-5\"><strong>R\u00e9duction et plafonnement<\/strong> <\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Pour certains foyers fiscaux, des m\u00e9canismes de r\u00e9duction ou de plafonnement de la CSG existent, en fonction de leur revenu fiscal de r\u00e9f\u00e9rence.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les pr\u00e9l\u00e8vements sociaux constituent donc une charge non n\u00e9gligeable sur les revenus du patrimoine, en plus de l&#8217;imposition classique, et varient selon la nature des revenus per\u00e7us.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les pr\u00e9l\u00e8vements sociaux sur les revenus du patrimoine sont des cotisations qui s&#8217;appliquent sur certains types de revenus, comme les revenus fonciers, les plus-values immobili\u00e8res, les dividendes ou les int\u00e9r\u00eats. Ils contribuent au financement de la s\u00e9curit\u00e9 sociale. Les points cl\u00e9s Quels sont les types de revenus concern\u00e9s ? Les pr\u00e9l\u00e8vements sociaux concernent principalement les &#8230; <a title=\"Pr\u00e9l\u00e8vements sociaux sur les revenus du patrimoine : l&#8217;essentiel \u00e0 conna\u00eetre\" class=\"read-more\" href=\"https:\/\/www.feodus-finance.fr\/defiscalisation\/prelevements-sociaux-revenus-patrimoine\/\" aria-label=\"En savoir plus sur Pr\u00e9l\u00e8vements sociaux sur les revenus du patrimoine : l&#8217;essentiel \u00e0 conna\u00eetre\">Lire plus<\/a><\/p>\n","protected":false},"author":3,"featured_media":1780,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3262","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 - 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