{"id":3367,"date":"2024-10-11T18:51:02","date_gmt":"2024-10-11T16:51:02","guid":{"rendered":"https:\/\/www.feodus-finance.fr\/defiscalisation\/?p=3367"},"modified":"2024-10-23T18:54:57","modified_gmt":"2024-10-23T16:54:57","slug":"immobilier-residence-principale-plus-value-exoneration","status":"publish","type":"post","link":"https:\/\/www.feodus-finance.fr\/defiscalisation\/immobilier-residence-principale-plus-value-exoneration\/","title":{"rendered":"Vendre un bien immobilier soumis \u00e0 la plus-value pour acqu\u00e9rir sa r\u00e9sidence principale: est-on exon\u00e9r\u00e9 de plus-value ?"},"content":{"rendered":"\n



Lorsque vous vendez un bien immobilier, la plus-value<\/a> r\u00e9alis\u00e9e (diff\u00e9rence entre le prix d’achat et le prix de vente) est en principe soumise \u00e0 l’imp\u00f4t sur le revenu et aux pr\u00e9l\u00e8vements sociaux, sauf si vous b\u00e9n\u00e9ficiez d’une exon\u00e9ration. <\/p>\n\n\n\n

Si vous vendez un bien autre qu’une r\u00e9sidence principale <\/a>pour acheter une r\u00e9sidence principale, vous pouvez, sous certaines conditions, b\u00e9n\u00e9ficier d’une exon\u00e9ration partielle ou totale de la plus-value.<\/p>\n\n\n\n

Les conditions pour b\u00e9n\u00e9ficier de cette exon\u00e9ration :<\/strong><\/p>\n\n\n\n

    \n
  1. Pas de r\u00e9sidence principale au cours des quatre derni\u00e8res ann\u00e9es<\/strong> : l’exon\u00e9ration s’applique si vous n’avez pas \u00e9t\u00e9 propri\u00e9taire de votre r\u00e9sidence principale dans les quatre ann\u00e9es pr\u00e9c\u00e9dant la vente du bien.<\/li>\n\n\n\n
  2. Rachat d’une r\u00e9sidence principale dans les 2 ans<\/strong> : vous devez utiliser le produit de la vente du bien en question pour acheter ou faire construire votre nouvelle r\u00e9sidence principale dans un d\u00e9lai de deux ans.<\/li>\n\n\n\n
  3. Montant r\u00e9investi dans l’achat de la r\u00e9sidence principale<\/strong> : l’exon\u00e9ration est proportionnelle au montant du prix de cession r\u00e9investi dans l’acquisition de la r\u00e9sidence principale. Si vous r\u00e9investissez 100 % du produit de la vente dans l’achat de votre nouvelle r\u00e9sidence principale, vous serez exon\u00e9r\u00e9 de la totalit\u00e9 de la plus-value. Si vous n’en r\u00e9investissez qu’une partie, l’exon\u00e9ration sera partielle et calcul\u00e9e au prorata de la somme r\u00e9investie.<\/li>\n\n\n\n
  4. Premi\u00e8re vente d’un bien immobilier autre qu’une r\u00e9sidence principale<\/strong> : cette exon\u00e9ration ne peut \u00eatre appliqu\u00e9e qu’une seule fois par contribuable.<\/li>\n<\/ol>\n\n\n\n

    <\/p>\n\n\n\n

    <\/p>\n","protected":false},"excerpt":{"rendered":"

    Lorsque vous vendez un bien immobilier, la plus-value r\u00e9alis\u00e9e (diff\u00e9rence entre le prix d’achat et le prix de vente) est en principe soumise \u00e0 l’imp\u00f4t sur le revenu et aux pr\u00e9l\u00e8vements sociaux, sauf si vous b\u00e9n\u00e9ficiez d’une exon\u00e9ration. Si vous vendez un bien autre qu’une r\u00e9sidence principale pour acheter une r\u00e9sidence principale, vous pouvez, sous … Lire plus<\/a><\/p>\n","protected":false},"author":3,"featured_media":2171,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[171,212,213],"class_list":["post-3367","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dossier","tag-immobilier","tag-plus-value","tag-residence-principale","generate-columns","tablet-grid-50","mobile-grid-100","grid-parent","grid-33"],"yoast_head":"\nVendre un bien immobilier soumis \u00e0 la plus-value pour acqu\u00e9rir sa r\u00e9sidence principale: est-on exon\u00e9r\u00e9 de plus-value ? - Feodus<\/title>\n<meta name=\"description\" content=\"Vendre un bien immobilier soumis \u00e0 la plus-value pour acqu\u00e9rir sa r\u00e9sidence principale : est-on exon\u00e9r\u00e9 de plus-value ?\" 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