{"id":15422,"date":"2025-04-07T19:41:08","date_gmt":"2025-04-07T17:41:08","guid":{"rendered":"https:\/\/www.white-baos.com\/?p=15422"},"modified":"2025-04-07T19:41:47","modified_gmt":"2025-04-07T17:41:47","slug":"gain-en-capital-provenant-de-la-vente","status":"publish","type":"post","link":"https:\/\/www.white-baos.com\/fr\/gain-en-capital-provenant-de-la-vente\/","title":{"rendered":"Gain en capital provenant d\u2019une vente. Exemption pour les personnes de plus de 65 ans. R\u00e9sidence habituelle."},"content":{"rendered":"\n

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Lorsqu\u2019un bien immobilier est vendu en Espagne, le vendeur doit payer l\u2019imp\u00f4t sur le revenu (IRPF) sur le gain obtenu. Cependant, il existe certaines exemptions qui permettent d\u2019\u00e9viter ou de r\u00e9duire cette charge fiscale. Dans l\u2019article de cette semaine, nous analysons l\u2019une des exon\u00e9rations les plus pertinentes: l\u2019exemption du gain en capital pour la vente d\u2019une r\u00e9sidence habituelle pour les personne de plus de 65 ans<\/a>. Nous nous concentrons sp\u00e9cialement sur l\u2019application de cette exon\u00e9ration lorsque le contribuable a pr\u00e9c\u00e9demment acquis une partie de la propri\u00e9t\u00e9 par voie de succession, de divorce ou de dissolution de la communaut\u00e9 de biens.<\/p>\n\n\n\n

Quel est l\u2019imp\u00f4t du gain en capital et comment est-il calcul\u00e9 exactement ?<\/u><\/strong><\/h2>\n\n\n\n

Le gain en capital est la diff\u00e9rence entre la valeur d\u2019acquisition et la valeur de transmission, ajust\u00e9e des d\u00e9penses et des imp\u00f4ts associ\u00e9s aux deux transactions. Pour l\u2019ann\u00e9e 2025, le taux applicable aux r\u00e9sidents fiscaux en Espagne se situe entre 19% et 30%. La loi pr\u00e9voit toutefois certaines exemptions : l\u2019exon\u00e9ration pour reinvestissement en r\u00e9sidence habituelle<\/a>;  l\u2019exon\u00e9ration pour transmission  pour des personnes en situation de d\u00e9pendance et l\u2019exon\u00e9ration pour la transmission de la r\u00e9sidence habituelle des personnes de plus de 65 ans.<\/p>\n\n\n\n

Exon\u00e9ration pour transmission de r\u00e9sidence habituelle des personnes de plus de 65 ans.<\/u><\/strong><\/h2>\n\n\n\n

R\u00e9glement\u00e9e par l\u2019article 33.4.b) de la loi 35\/2006<\/a> et l\u2019article 41 du d\u00e9cret royal 439\/2007<\/a>, pour y avoir droit, il faut remplir deux conditions.<\/p>\n\n\n\n

.- Avoir plus de 65 ans.<\/p>\n\n\n\n

.- Que le bien immobilier soit la r\u00e9sidence habituelle du contribuable depuis au moins trois ans.<\/p>\n\n\n\n

Mais, qu\u2019en est-il lorsque le contribuable \u00e9tait d\u00e9j\u00e0 propri\u00e9taire depuis des ann\u00e9es d\u2019une partie du bien, et qu\u2019il a r\u00e9cemment acquis l\u2019autre partie ? Est-il possible de b\u00e9n\u00e9ficier de l\u2019exemption? Voyons cela avec un exemple pratique. Mar\u00eda et Antonio ach\u00e8tent une propri\u00e9t\u00e9 en 2005, qui devient d\u00e8s lors leur r\u00e9sidence principale. Antonio d\u00e9c\u00e8de en 2024 et Mar\u00eda h\u00e9rite la moiti\u00e9 de son mari. Un an plus tard (en 2025), Mar\u00eda qui a plus de 65 ans, vend la propri\u00e9t\u00e9. Mar\u00eda peut-elle pr\u00e9tendre \u00e0 l\u2019exon\u00e9ration pour la vente de sa r\u00e9sidence habituelle, m\u00eame s\u2019il ne s\u2019est \u00e9coul\u00e9 qu\u2019un an entre l\u2019h\u00e9ritage et la vente<\/a>?<\/p>\n\n\n\n

R\u00e9solutions du Tribunal \u00c9conomique-Administratif et de la Direction G\u00e9n\u00e9rale des Imp\u00f4ts.<\/u><\/strong><\/h2>\n\n\n\n

Selon les r\u00e9solutions du TEAR, du TEAC<\/a>, et des consultations contraignantes de la DGT<\/a>, la r\u00e9ponse doit \u00eatre affirmative. Les avantages fiscaux de la r\u00e9sidence habituelle sont li\u00e9s \u00e0 la propri\u00e9t\u00e9 de l\u2019int\u00e9gralit\u00e9 du domaine, m\u00eame si celle-ci est partag\u00e9e. Si le contribuable a habit\u00e9 la propri\u00e9t\u00e9 de fa\u00e7on continue pendant au moins trois ans, le calcul de cette p\u00e9riode ne serait pas affect\u00e9 par l\u2019attribution de l\u2019autre partie indivise de la propri\u00e9t\u00e9. Et le gain en capital provenant de la vente serait exon\u00e9r\u00e9.<\/p>\n\n\n\n

Dans le cas de Mar\u00eda, la propri\u00e9t\u00e9 sera consid\u00e9r\u00e9e comme sa r\u00e9sidence principale car elle y a v\u00e9cu en continu depuis 2005 jusqu\u2019\u00e0 2025. Le fait qu\u2019elle devienne propri\u00e9taire \u00e0 100% de la propri\u00e9t\u00e9 en 2024, suite au d\u00e9c\u00e8s de son mari, n\u2019aurait aucune incidence fiscale et n\u2019emp\u00eacherait pas de satisfaire \u00e0 l\u2019exigence de r\u00e9sidence habituelle, et qu\u2019elle puisse b\u00e9n\u00e9ficier de l\u2019exemption.<\/p>\n\n\n\n

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

Chez White-Baos Abogados nous avons aid\u00e9 de nombreux clients \u00e0 vendre ou \u00e0 acheter leur propri\u00e9t\u00e9 en Espagne<\/a>. Si vous souhaitez vendre votre maison et que vous vous inqui\u00e9tez des imp\u00f4ts que vous devrez payer, n\u2019h\u00e9sitez pas \u00e0 nous contacter<\/a>. Nous analyserons votre cas et vous fournirons un conseil juridique expert.<\/p>\n\n\n\n

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

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

White & Baos 2025 \u2013 Tous les droits r\u00e9serv\u00e9s.<\/p>\n\n\n\n

Vous pourriez \u00eatre int\u00e9ress\u00e9 par les services et les articles suivants <\/u><\/strong>:<\/u><\/strong><\/h1>\n\n\n\n

Fiscalit\u00e9 du gain en capital lorsque le logement vendu est impos\u00e9 par un usufruit viager. Vente d\u2019immeubles. Imp\u00f4ts en Espagne. Conseil juridique expert.<\/a><\/h2>\n\n\n\n

Exemption pour r\u00e9investissement en r\u00e9sidence habituelle \u00e0 l\u2019\u00e9tranger. Est-il possible de r\u00e9investir dans une r\u00e9sidence hors d\u2019Espagne ? Gain en capital. IRPF. Direction G\u00e9n\u00e9rale des Imp\u00f4ts. Conseil juridique.<\/a><\/h2>\n\n\n\n

Fiscalit\u00e9 de la transmission de biens immobiliers en Espagne. Gains et pertes patrimoniales. Cas particuliers. Conseil juridique expert.<\/a><\/h2>\n","protected":false},"excerpt":{"rendered":"

Lorsqu\u2019un bien immobilier est vendu en Espagne, le vendeur doit payer l\u2019imp\u00f4t sur le revenu (IRPF) sur le gain obtenu. Cependant, il existe certaines exemptions qui permettent d\u2019\u00e9viter ou de r\u00e9duire cette charge fiscale. Dans l\u2019article de cette semaine, nous analysons l\u2019une des exon\u00e9rations les plus pertinentes: l\u2019exemption du gain en capital pour la vente […]<\/p>\n

Lire la suite…<\/a><\/p>\n","protected":false},"author":2,"featured_media":15423,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[487,503],"tags":[],"class_list":["post-15422","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-droit-immobilier-achat-ventes-locations-permis-de-construire-etc","category-vente-de-biens-en-espagne"],"yoast_head":"\nGain en capital provenant de la vente<\/title>\n<meta name=\"description\" content=\"Gain en capital provenant de la vente d\u2019un bien immobilier. 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