{"id":10434,"date":"2021-02-04T19:24:04","date_gmt":"2021-02-04T18:24:04","guid":{"rendered":"https:\/\/www.white-baos.com\/?p=10434"},"modified":"2021-02-04T19:24:08","modified_gmt":"2021-02-04T18:24:08","slug":"fiscalite-et-impots-a-payer-lors-de-lachat-et-la-vente-de-biens-meubles-conseils-et-avis-fiscal","status":"publish","type":"post","link":"https:\/\/www.white-baos.com\/fr\/fiscalite-et-impots-a-payer-lors-de-lachat-et-la-vente-de-biens-meubles-conseils-et-avis-fiscal\/","title":{"rendered":"Fiscalit\u00e9 et imp\u00f4ts \u00e0 payer lors de l\u2019achat et la vente de biens meubl\u00e9s. Conseils et avis fiscal."},"content":{"rendered":"\n

Dans cet article, nous allons revoir la fiscalit\u00e9 et les Les imp\u00f4ts sur la vente de biens meubl\u00e9s. \u00a0Ce type de vente est courant\u00a0; pourtant les parties ignorent si la valeur de la propri\u00e9t\u00e9 doit \u00eatre s\u00e9par\u00e9e de celle du mobilier et en ignorent les cons\u00e9quences fiscales.<\/p>\n\n\n\n

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

Transmissions patrimoniales on\u00e9reuses<\/u><\/strong><\/h2>\n\n\n\n

Lors de l\u2019achat et la vente de biens immobiliers et mobiliers, c\u2019est l\u2019acqu\u00e9reur ou acheteur qui doit payer cet imp\u00f4t.<\/p>\n\n\n\n

Mais en Espagne cela d\u00e9pend de chaque communaut\u00e9 autonome. \u00c0 la Communaut\u00e9 Valencienne, par exemple, l\u2019imp\u00f4t est r\u00e9glement\u00e9 par la loi 13\/1997, dans son article 13.<\/p>\n\n\n\n

Ainsi, \u00e0 la Communaut\u00e9 Valencienne :<\/p>\n\n\n\n

.- Lors de la vente de biens immobiliers<\/u>,<\/strong> l\u2019acheteur pait g\u00e9n\u00e9ralement 10% en concept de transmissions patrimoniales on\u00e9reuses.<\/p>\n\n\n\n

.- Ce taux est r\u00e9duit \u00e0 8% dans le cas de l\u2019acquisition de logements de r\u00e9sidence habituelle par des jeunes de moins de 35 ans (en fonction de leurs revenus), etc.<\/p>\n\n\n\n

.- Le minimum \u00e9tant 4% pour les achats de logements d\u00e9nomm\u00e9s de protection officielle sous r\u00e9gime sp\u00e9cial, achat de r\u00e9sidence habituelle par une famille nombreuse, ou par une personne handicap\u00e9e, etc.<\/p>\n\n\n\n

Cependant, il est \u00e9tabli qu\u2019en r\u00e8gle g\u00e9n\u00e9ral l\u2019acquisition et vente de biens meubles<\/u><\/strong>, tel que le mobilier d\u2019un logement, est tax\u00e9e \u00e0 6%.<\/p>\n\n\n\n

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

Conclusion <\/strong>: comme l\u2019acheteur paie g\u00e9n\u00e9ralement un taux de 10% pour les transmissions d\u2019achat de propri\u00e9t\u00e9, il semblerait int\u00e9ressant de signaler qu\u2019une partie correspond au mobilier (6%). Gr\u00e2ce \u00e0 cela, on peut faire des \u00e9conomies d\u2019imp\u00f4ts.<\/p>\n\n\n\n

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

Taux de retenue de 3%<\/u><\/strong><\/h2>\n\n\n\n

Si le vendeur du bien immobilier est un non-r\u00e9sident fiscal, l\u2019acheteur doit pr\u00e9lever 3% du prix et le d\u00e9poser au titre d\u2019acompte de l\u2019imp\u00f4t sur le revenu du vendeur.<\/p>\n\n\n\n

Ce pr\u00e9l\u00e8vement n\u2019est pas en soi une d\u00e9pense ou un imp\u00f4t, mais seulement une retenue \u00e0 la source. Quoi qu\u2019il en soit, cela ne s\u2019applique qu\u2019\u00e0 la vente de propri\u00e9t\u00e9s immobili\u00e8res et non pas au mobilier.<\/p>\n\n\n\n

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

Imp\u00f4t sur le gain en capital<\/u><\/strong><\/h2>\n\n\n\n

En ce qui concerne le gain en capital des non-r\u00e9sidents, nous estimons qu\u2019en principe il pourrait ne pas y avoir de diff\u00e9rence. Et ce, selon la loi 5\/2004 de l\u2019imp\u00f4t sur le revenu des non-r\u00e9sidents.<\/p>\n\n\n\n

L\u2019article 25 parle d\u2019une taxe de 19% pour les gains en capital g\u00e9n\u00e9r\u00e9s par les transferts de biens patrimoniaux. Et selon nous, cela s\u2019applique tant aux biens mobiliers comme immobiliers.<\/p>\n\n\n\n

A signaler : il pourrait y avoir une exemption de paiement de la plus-value (art. 14.1.c) sur la vente de biens mobiliers de r\u00e9sidents fiscaux de l\u2019Union europ\u00e9enne ou d\u2019un \u00c9tat membre de l\u2019Espace \u00e9conomique europ\u00e9en, etc.<\/p>\n\n\n\n

Si vous avez des doutes \u00e0 propos des imp\u00f4ts sur la vente de biens meubl\u00e9s, ou l\u2019achat ou la vente de propri\u00e9t\u00e9s en Espagne, contactez-nous<\/a><\/strong>. <\/p>\n\n\n\n

Plus de renseignements sur notre section de services immobiliers<\/a><\/p>\n\n\n\n

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

Pour rester inform\u00e9s, veuillez nous rejoindre sur notre FACEBOOK.<\/a><\/p>\n\n\n\n

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

L\u2019information fournie dans cet article ne pr\u00e9tend pas \u00eatre un conseil l\u00e9gal\u00a0; il transmet simplement des renseignements d\u2019ordre g\u00e9n\u00e9ral sur des questions juridiques.<\/p>\n\n\n\n

Carlos Baos (Avocat)<\/p>\n\n\n\n

White & Baos.<\/p>\n\n\n\n

T\u00e9l : +34 966 426 185<\/p>\n\n\n\n

E-mail : info@white-baos.com<\/p>\n\n\n\n

White & Baos 2021 \u2013 Tous droits r\u00e9serv\u00e9s.<\/p>\n","protected":false},"excerpt":{"rendered":"

Cabinet d\u2019avocats. Droit fiscal et immobilier. Les imp\u00f4ts sur la vente de biens meubl\u00e9s. Conseils juridiques […]<\/p>\n

Lire la suite…<\/a><\/p>\n","protected":false},"author":2,"featured_media":10425,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[502,487,503],"tags":[990],"class_list":["post-10434","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-achat-de-biens-en-espagne","category-droit-immobilier-achat-ventes-locations-permis-de-construire-etc","category-vente-de-biens-en-espagne","tag-impot-sur-la-vente-du-mobilier"],"yoast_head":"\nLes imp\u00f4ts sur la vente de biens meubl\u00e9s en Espagne<\/title>\n<meta name=\"description\" content=\"Cabinet d\u2019avocats. Droit fiscal et immobilier. Les imp\u00f4ts sur la vente de biens meubl\u00e9s. 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