{"id":10224,"date":"2021-01-12T18:33:50","date_gmt":"2021-01-12T17:33:50","guid":{"rendered":"https:\/\/www.white-baos.com\/?p=10224"},"modified":"2021-01-12T18:33:53","modified_gmt":"2021-01-12T17:33:53","slug":"le-partage-dun-bien-commun-concept-gain-en-capital","status":"publish","type":"post","link":"https:\/\/www.white-baos.com\/fr\/le-partage-dun-bien-commun-concept-gain-en-capital\/","title":{"rendered":"Le partage d\u2019un bien commun. Concept. Doit-on \u00eatre impos\u00e9 sur le gain en capital?"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\"><strong><u>Le partage d\u2019un bien commun. Concept.<\/u><\/strong><\/h2>\n\n\n\n<p>Le partage d\u2019un bien commun repr\u00e9sente la fin de l\u2019\u00e9tat d\u2019indivision sur une propri\u00e9t\u00e9. Par exemple, une propri\u00e9t\u00e9 qui appartient \u00e0 50% \u00e0 deux propri\u00e9taires est divis\u00e9e et chacune des deux propri\u00e9t\u00e9s r\u00e9sultantes est attribu\u00e9e \u00e0 chacun d\u2019entre eux. Ainsi, ils cessent d\u2019\u00eatre copropri\u00e9taires pour devenir deux propri\u00e9taires de fa\u00e7on individuelle.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><u>Division impossible des biens immobiliers.<\/u><\/strong><\/h2>\n\n\n\n<p>Il y a des biens immobiliers que l\u2019on ne peut pas diviser. C\u2019est le cas de villas dont la planification municipale ne permet pas la division en plusieurs propri\u00e9t\u00e9s ind\u00e9pendantes. Ceci est d\u2019ailleurs habituel.<\/p>\n\n\n\n<p>Ici, la solution sera soit la vente du bien, soit l\u2019attribution de l\u2019int\u00e9gralit\u00e9 du bien \u00e0 l\u2019un des propri\u00e9taires, qui devra compenser l\u2019autre.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><u>Le partage d\u2019un bien commun au regard de l\u2019imp\u00f4t sur le gain en capital.<\/u><\/strong><\/h2>\n\n\n\n<p>Le partage d\u2019un bien commun n\u2019implique pas une alt\u00e9ration du patrimoine lorsque chaque propri\u00e9taire se voit attribuer des biens en fonction de sa quote-part.<\/p>\n\n\n\n<p>Selon l\u2019article 33.2<strong><u> <\/u><\/strong>de la loi de l\u2019imp\u00f4t sur le revenu, le partage d\u2019un bien commun n\u2019implique pas la modification de la composition du patrimoine et, par cons\u00e9quent, <strong>ne g\u00e9n\u00e8re pas de gain en capital.<\/strong><\/p>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><u>Le partage d\u2019un bien commun dans l\u2019imp\u00f4t sur le revenu des non-r\u00e9sidents en Espagne.<\/u><\/strong><\/h2>\n\n\n\n<p>De son c\u00f4t\u00e9, la loi de l\u2019imp\u00f4t sur le revenu des non-r\u00e9sidents s\u2019y r\u00e9f\u00e8re dans son article 24:<\/p>\n\n\n\n<p>1.- Dans son point n\u00ba6, \u00e0 propos des <strong><u>contribuable<\/u><\/strong><strong><u>s r\u00e9sidant dans l\u2019Union Europ\u00e9enne,<\/u><\/strong> elle signale l\u2019application dudit article 33.2&nbsp;: le partage d\u2019un bien commun ne g\u00e9n\u00e8re pas de gain en capital.<\/p>\n\n\n\n<p>2.- Mais au point n\u00ba4, pour les autres contribuables r\u00e9sidant hors de l\u2019union Europ\u00e9enne, elle signale qu\u2019on ne doit pas leur appliquer l\u2019article 33.2\u00a0: le partage d\u2019un bien g\u00e9n\u00e8re un gain en capital.<\/p>\n\n\n\n<p><strong><u>Cela repr\u00e9sente une discrimination fiscale flagrante et inacceptable<\/u><\/strong><strong>, <\/strong>que nous consid\u00e9rons comme \u00e9tant ill\u00e9gale.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><u>Attribution de l\u2019ensemble de la propri\u00e9t\u00e9 \u00e0 l\u2019un des propri\u00e9taires, qui indemnise l\u2019autre avec de l\u2019argent.<\/u><\/strong><\/h2>\n\n\n\n<p>Comme nous l\u2019avons vu (sauf pour les r\u00e9sidents hors UE), lorsque dans le partage d\u2019un bien, chacun des propri\u00e9taires se voit attribuer des biens en fonction de sa quote-part, il n\u2019y a ni modification du patrimoine, ni gain en capital.<\/p>\n\n\n\n<p>Mais dans la plupart des cas, les propri\u00e9t\u00e9s ne sont pas divisibles et<strong> l\u2019ensemble sera attribu\u00e9 \u00e0 l\u2019un des propri\u00e9taires, qui compensera l\u2019autre avec de l\u2019argent. <\/strong>&nbsp;Dans ces cas, on dit qu\u2019il y a un <strong><u>exc\u00e8s d\u2019attribution<\/u>, <\/strong>et il est entendu qu\u2019il y a <strong><u>une variation du patrimoine et qu\u2019il peut y avoir \u00e0 payer des IMP\u00d4TS SUR LE GAIN EN CAPITAL.<\/u><\/strong><\/p>\n\n\n\n<p>Dans ces cas, l\u2019article 33.2 ne s\u2019applique plus.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><a href=\"https:\/\/www.white-baos.com\/fr\/servicios\/droit-immobilier-achat-ventes-locations-permis-de-construire-etc\/transmission-de-biens-donation-etc\/\" target=\"_blank\" rel=\"noreferrer noopener\">Vous pouvez consulter sur notre site web nos services en mati\u00e8re de transmissions de biens, etc<\/a><\/p>\n\n\n\n<p>Si vous avez besoin d\u2019un conseil expert sur la divisoin <strong> d\u2019un bien commun<\/strong>, <a href=\"https:\/\/www.white-baos.com\/fr\/contactez-nous\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong><u>contactez-nous.<\/u><\/strong> <\/a><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p>Vous pouvez rester inform\u00e9s \u00e0 travers notre page <a href=\"https:\/\/www.facebook.com\/WhiteBaosAbogadosLawyers\" target=\"_blank\" rel=\"noreferrer noopener\">FACEBOOK.<\/a> <\/p>\n\n\n\n<p><\/p>\n\n\n\n<p>L\u2019information fournie dans cet article ne pr\u00e9tend pas \u00eatre un conseil l\u00e9gal, il transmet simplement des renseignements d\u2019ordre g\u00e9n\u00e9ral sur des questions juridiques.<\/p>\n\n\n\n<p>Carlos Baos (Avocat)<\/p>\n\n\n\n<p>White &amp; Baos.<\/p>\n\n\n\n<p>T\u00e9l : +34 966 426 185<\/p>\n\n\n\n<p>E-mail : info@white-baos.com<\/p>\n\n\n\n<p>White &amp; Baos 2020 \u2013 Tous Droits R\u00e9serv\u00e9s.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le partage d\u2019un bien commun. Concept. Gain en capital [&#8230;]<\/p>\n<p><a class=\"btn btn-primary understrap-read-more-link\" href=\"https:\/\/www.white-baos.com\/fr\/le-partage-dun-bien-commun-concept-gain-en-capital\/\">Lire la suite&#8230;<\/a><\/p>\n","protected":false},"author":2,"featured_media":10217,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[487,504],"tags":[899,898],"class_list":["post-10224","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-droit-immobilier-achat-ventes-locations-permis-de-construire-etc","category-transmission-de-biens-donation-etc","tag-gain-en-capital","tag-le-partage-dun-bien-commun"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.8.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Le partage d\u2019un bien commun. Concept. 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