{"id":11122,"date":"2021-07-27T19:53:55","date_gmt":"2021-07-27T17:53:55","guid":{"rendered":"https:\/\/www.white-baos.com\/?p=11122"},"modified":"2021-07-27T19:54:01","modified_gmt":"2021-07-27T17:54:01","slug":"impot-sur-le-gain-en-capital-exoneration-sur-residence-habituelle","status":"publish","type":"post","link":"https:\/\/www.white-baos.com\/fr\/impot-sur-le-gain-en-capital-exoneration-sur-residence-habituelle\/","title":{"rendered":"Achat et vente de la r\u00e9sidence habituelle en Espagne. Exon\u00e9ration sur l\u2019imp\u00f4t sur le gain en capital"},"content":{"rendered":"\n

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

Concept : Gain en capital pour la vente de biens immobiliers<\/u><\/strong><\/h2>\n\n\n\n

En Espagne, la vente d\u2019une propri\u00e9t\u00e9 entra\u00eene le paiement d\u2019un imp\u00f4t sur le gain obtenu. C\u2019est l\u2019imp\u00f4t sur la plus-value, qui va de 19% \u00e0 23%. Mais il est possible de ne rien payer lorsqu\u2019il s\u2019agit de la r\u00e9sidence habituelle.<\/p>\n\n\n\n

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

Gain en capital. Calcul<\/u><\/strong><\/h2>\n\n\n\n

En g\u00e9n\u00e9ral, on peut dire que le gain repr\u00e9sente la diff\u00e9rence entre :<\/p>\n\n\n\n

.- La valeur de transmission. Le prix auquel nous vendons le bien, hors, le cas \u00e9ch\u00e9ant, les frais de l\u2019agence immobili\u00e8re, etc.<\/p>\n\n\n\n

.- La valeur d\u2019acquisition. Le prix pay\u00e9, en ajoutant les imp\u00f4ts, les frais de notaire, l\u2019inscription aupr\u00e8s du registre de la propri\u00e9t\u00e9, etc.<\/p>\n\n\n\n

Le gain est tax\u00e9 \u00e0 :<\/p>\n\n\n\n

.- 19% sur les premiers 6 000\u20ac.<\/p>\n\n\n\n

.- 21% de 6 000\u20ac \u00e0 50 000 \u20ac.<\/p>\n\n\n\n

.- 23% \u00e0 partir de 50 000\u20ac.<\/p>\n\n\n\n

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

Avantage fiscal. Exon\u00e9ration pour r\u00e9investissement sur la r\u00e9sidence habituelle<\/u><\/strong><\/h2>\n\n\n\n

En Espagne, l\u2019imp\u00f4t sur le revenu des personnes physiques pr\u00e9voit une exon\u00e9ration : on NE paie AUCUNE plus-value sur la vente de la r\u00e9sidence habituelle<\/u><\/strong> \u00e0 condition que le gain soit r\u00e9investi dans l\u2019acquisition ou la r\u00e9habilitation d\u2019une nouvelle r\u00e9sidence habituelle.<\/strong><\/p>\n\n\n\n

R\u00e9investissement \u00e0 r\u00e9aliser dans les 2 ans.<\/strong><\/p>\n\n\n\n

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

Concept de r\u00e9sidence habituelle<\/u><\/strong><\/h2>\n\n\n\n

L\u00e9galement, l\u2019on consid\u00e8re la r\u00e9sidence habituelle celle qui constitue le logement habituel au moins pendant 3 ans.<\/p>\n\n\n\n

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

Exemple : r\u00e9investissement en r\u00e9sidence habituelle. Exon\u00e9ration du gain en capital<\/u><\/strong><\/h2>\n\n\n\n

Une exon\u00e9ration totale<\/u> <\/strong>est possible lorsque l\u2019on r\u00e9investi la totalit\u00e9 de l\u2019argent per\u00e7u.<\/p>\n\n\n\n

Exemple : Nous vendons notre r\u00e9sidence habituelle pour 100 000\u20ac et nous obtenons une plus-value de 30 000\u20ac. Si nous r\u00e9investissons 100 000\u20ac pour une nouvelle r\u00e9sidence habituelle, nous ne paierons AUCUN imp\u00f4t sur le gain de 30 000\u20ac.<\/p>\n\n\n\n

Il peut aussi y avoir une exon\u00e9ration partielle<\/u><\/strong> si l\u2019on ne r\u00e9investi pas la totalit\u00e9 de l\u2019argent. Pour le cas ci-dessus\u00a0: imaginons que seulement 50 000\u20ac des 100 000\u20ac sont r\u00e9investis dans une nouvelle r\u00e9sidence habituelle, c\u2019est-\u00e0-dire 50%. On ne paiera pas d\u2019imp\u00f4t sur 50% du gain en capital, c\u2019est-\u00e0-dire sur 15.000\u20ac, mais on paiera pour le reste.<\/p>\n\n\n\n

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

L\u2019existence d\u2019un pr\u00eat hypoth\u00e9caire : cons\u00e9quences sur le r\u00e9investissement dans la r\u00e9sidence habituelle<\/u><\/strong><\/h2>\n\n\n\n

Si pour acheter une nouvelle r\u00e9sidence habituelle il fallait un pr\u00eat, l\u2019autorit\u00e9 fiscale espagnole estimait que le r\u00e9investissement \u00e9tait ce qui avait \u00e9t\u00e9 pay\u00e9 comme principal du pr\u00eat dans les 2 ans.<\/p>\n\n\n\n

Un arr\u00eat d\u2019octobre 2020 de la Cour supr\u00eame <\/strong>a chang\u00e9 le crit\u00e8re.<\/p>\n\n\n\n

\u00c0 pr\u00e9sent, on estime la valeur \u00e9conomique du r\u00e9investissement, c\u2019est-\u00e0-dire, la valeur de la propri\u00e9t\u00e9.<\/p>\n\n\n\n

Ainsi, si au lieu de r\u00e9investir l\u2019argent obtenu, on le garde et on ach\u00e8te une propri\u00e9t\u00e9 avec un pr\u00eat hypoth\u00e9caire, on peut b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration, m\u00eame si l\u2019on ne r\u00e9investi pas l\u2019argent, si le bien a une valeur \u00e9gale ou sup\u00e9rieure \u00e0 celle de la vente.<\/p>\n\n\n\n

Donc, en suivant l\u2019exemple pr\u00e9c\u00e9dent\u00a0: si nous vendons pour 100 000\u20ac et nous gardons cet argent, et nous achetons une autre r\u00e9sidence habituelle pour 100 000\u20ac que nous finan\u00e7ons enti\u00e8rement avec un pr\u00eat hypoth\u00e9caire, l\u2019exon\u00e9ration s\u2019appliquera sur la totalit\u00e9 du b\u00e9n\u00e9fice. M\u00eame si nous n\u2019avons pas investi l\u2019argent de la vente.<\/p>\n\n\n\n

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

Conclusion<\/u><\/strong><\/h2>\n\n\n\n

Si vous souhaitez vendre ou acheter une propri\u00e9t\u00e9 en Espagn<\/a>e, qu\u2019il s\u2019agisse de votre r\u00e9sidence habituelle ou pas, et si vous souhaitez recevoir un conseil sur l\u2019imp\u00f4t sur le gain en capital, contactez-nous.<\/a><\/u><\/strong><\/p>\n\n\n\n

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

Facebook<\/a><\/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

<\/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 – Tous les droits r\u00e9serv\u00e9s.<\/p>\n","protected":false},"excerpt":{"rendered":"

Imp\u00f4t sur le gain en capital. Exon\u00e9ration sur r\u00e9sidence habituelle […]<\/p>\n

Lire la suite…<\/a><\/p>\n","protected":false},"author":2,"featured_media":11113,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[502,487],"tags":[899,1246,1247],"class_list":["post-11122","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","tag-gain-en-capital","tag-impots-vente-biens-immobiliers","tag-residence-habituelle"],"yoast_head":"\nImp\u00f4t sur le gain en capital. Exon\u00e9ration sur r\u00e9sidence habituelle<\/title>\n<meta name=\"description\" content=\"Conseil sur la vente et l\u2019achat de la r\u00e9sidence habituelle. B\u00e9n\u00e9fice fiscal. Gain en capital. 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