{"id":6965,"date":"2019-06-25T19:28:56","date_gmt":"2019-06-25T19:28:56","guid":{"rendered":"https:\/\/www.white-baos.com\/achat-et-vente-de-biens-immobiliers-par-le-biais-de-structures-dentreprises-fraude-fiscale\/"},"modified":"2020-09-10T07:25:32","modified_gmt":"2020-09-10T07:25:32","slug":"achat-et-vente-de-biens-immobiliers-par-le-biais-de-structures-dentreprises-fraude-fiscale","status":"publish","type":"post","link":"https:\/\/www.white-baos.com\/fr\/achat-et-vente-de-biens-immobiliers-par-le-biais-de-structures-dentreprises-fraude-fiscale\/","title":{"rendered":"Achat et vente de biens immobiliers par le biais de structures d\u2019entreprises. \u00bfFraude fiscale?"},"content":{"rendered":"<p style=\"text-align: justify;\">&nbsp;<\/p>\n<p style=\"text-align: justify;\">Ces derniers temps, lors de l&rsquo;achat ou de la vente d&rsquo;une propri&eacute;t&eacute; en Espagne, de nombreux contribuables ont envisag&eacute; la possibilit&eacute; de cr&eacute;er une structure soci&eacute;taire &agrave;&nbsp; l&rsquo;&eacute;tranger pour y faire l&rsquo;apport ou l&rsquo;investissement du bien immobilier, afin d&rsquo;&eacute;viter de payer certains imp&ocirc;ts en Espagne, tels que l&rsquo;imp&ocirc;t sur les transmissions du patrimoine, le gain en capital de l&rsquo;imp&ocirc;t sur le revenu, ou m&ecirc;me essayer d&rsquo;&eacute;viter de payer l&rsquo;imp&ocirc;t sur les successions.<\/p>\n<p style=\"text-align: justify;\">&nbsp;<\/p>\n<p style=\"text-align: justify;\">L&rsquo;apport d&rsquo;un bien immobilier situ&eacute; en Espagne &agrave; une soci&eacute;t&eacute; domicili&eacute;e &agrave; l&rsquo;&eacute;tranger est-il ill&eacute;gal? La r&eacute;ponse est non, ce n&rsquo;est pas ill&eacute;gal. Par contre, le faire dans le seul but d&rsquo;essayer de se soustraire aux imp&ocirc;ts pourrait &ecirc;tre consid&eacute;r&eacute; ce que l&rsquo;on appelle en droit une &ldquo;fraude &agrave; la loi&rdquo;. Le code civil espagnol &eacute;tablit que les actes accomplis en utilisant un r&egrave;glement mais cherchant &agrave; obtenir un gain ou un r&eacute;sultat qui soit contraire &agrave; la loi peuvent &ecirc;tre consid&eacute;r&eacute;s comme une fraude, et on leur appliquera pr&eacute;cis&eacute;ment le r&egrave;glement qu&rsquo;ils ont essay&eacute; d&rsquo;&eacute;viter.<\/p>\n<p style=\"text-align: justify;\">&nbsp;<\/p>\n<p style=\"text-align: justify;\">Ainsi, nous pouvons dire que l&rsquo;apport de biens immobiliers &agrave; des soci&eacute;t&eacute;s &eacute;trang&egrave;res n&rsquo;est pas ill&eacute;gal, mais si la seule raison de le faire est d&rsquo;&eacute;viter de payer des imp&ocirc;ts, puisqu&rsquo;il s&rsquo;agit en r&eacute;alit&eacute; de la vente d&rsquo;un bien immobilier entre deux personnes physiques, cela pourra &ecirc;tre consid&eacute;r&eacute; une fraude de loi. Le fisc pourrait alors appliquer le r&egrave;glement que l&rsquo;on cherchait &agrave; &eacute;viter, r&eacute;clamer le paiement des imp&ocirc;ts &eacute;lud&eacute;s et rajouter des sanctions.<\/p>\n<p style=\"text-align: justify;\">&nbsp;<\/p>\n<p style=\"text-align: justify;\">L&rsquo;agence fiscale elle-m&ecirc;me a d&eacute;j&agrave; r&eacute;pondu &agrave; la question d&rsquo;une contribuable qui soulevait ce m&ecirc;me cas, en signalant qu&rsquo;elle ne pouvait pas qualifier l&rsquo;op&eacute;ration de l&eacute;gale ou non et qu&rsquo;il fallait v&eacute;rifier l&rsquo;op&eacute;ration en soi.<\/p>\n<p style=\"text-align: justify;\">&nbsp;<\/p>\n<p style=\"text-align: justify;\"><em>&ldquo;En ce qui concerne l&rsquo;op&eacute;ration d&rsquo;apport d&rsquo;un bien immobilier situ&eacute; en Espagne &agrave; une soci&eacute;t&eacute; britannique dans le seul objectif d&rsquo;&eacute;viter l&rsquo;assujettissement &agrave; l&rsquo;imp&ocirc;t sur les successions et les dons &hellip; <strong><span style=\"text-decoration: underline;\">cette Direction G&eacute;n&eacute;rale ne peut se prononcer sur la conformit&eacute; juridique de l&rsquo;op&eacute;ration suivie<\/span><\/strong>. C&rsquo;est seulement par le biais d&rsquo;une proc&eacute;dure de v&eacute;rification que l&rsquo;administration fiscale comp&eacute;tente pourra d&eacute;terminer cette conformit&eacute;, ou le cas &eacute;ch&eacute;ant, la non-conformit&eacute; &agrave; la loi, et pourra proc&eacute;der, dans ce dernier cas, &agrave; la r&eacute;gularisation correspondante par les institutions juridiques et fiscales appropri&eacute;es, y compris celles visant &agrave; lutter contre la fraude ou l&rsquo;abus de droit&rdquo;<\/em><\/p>\n<p style=\"text-align: justify;\"><em>&nbsp;<\/em><\/p>\n<p style=\"text-align: justify;\">Quelles peuvent &ecirc;tre les cons&eacute;quences? Cela d&eacute;pend de la somme des taxes fraud&eacute;es. Les infractions fiscales, lorsque le montant fraud&eacute; est inf&eacute;rieur &agrave; 120 000 &euro;, peuvent &ecirc;tre l&eacute;g&egrave;res, graves ou tr&egrave;s graves, et elles sont passibles d&rsquo;une amende pouvant atteindre jusqu&rsquo;&agrave; 150% de l&rsquo;imp&ocirc;t auquel on essayait de se soustraire.<\/p>\n<p style=\"text-align: justify;\">En outre, il faut savoir que la fraude fiscale d&rsquo;un montant sup&eacute;rieur &agrave; 120 000 &euro; est consid&eacute;r&eacute;e comme une infraction p&eacute;nale passible d&rsquo;une peine d&rsquo;emprisonnement pouvant aller jusqu&rsquo;&agrave; cinq ans, et d&rsquo;une amende pouvant atteindre jusqu&rsquo;&agrave; six fois le montant fraud&eacute;.<\/p>\n<p style=\"text-align: justify;\">&nbsp;<\/p>\n<p style=\"text-align: justify;\">Si vous &ecirc;tes en train de n&eacute;gocier l&rsquo;acquisition d&rsquo;une propri&eacute;t&eacute; et on vous a propos&eacute; la possibilit&eacute; d&rsquo;utiliser un type d&rsquo;op&eacute;ration autre que l&rsquo;achat pour &eacute;viter de payer des imp&ocirc;ts, <strong><span style=\"text-decoration: underline;\">contactez-nous et nous vous aiderons &agrave; analyser les risques potentiels qui peuvent en d&eacute;couler.<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\">&nbsp;<\/p>\n<p style=\"text-align: justify;\">L&rsquo;information fournie dans cet article ne vise pas &agrave; donner des conseils l&eacute;gaux, mais simplement &agrave; transmettre des renseignements li&eacute;s &agrave; des questions juridiques.<\/p>\n<p style=\"text-align: justify;\">&nbsp;<\/p>\n<p style=\"text-align: justify;\">&nbsp;Carlos Baos (Avocat)<\/p>\n<p style=\"text-align: justify;\">White &amp; Baos Avocats<\/p>\n<p style=\"text-align: justify;\">T&eacute;l. : +34 96 642 61 85<\/p>\n<p style=\"text-align: justify;\">e-mail : <a href=\"mailto:info@white-baos.com\">info@white-baos.com<\/a><\/p>\n<p style=\"text-align: justify;\">White &amp; Baos 2019&ndash; Tous droits r&eacute;serv&eacute;s<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; Ces derniers temps, lors de l&rsquo;achat ou de la vente d&rsquo;une propri&eacute;t&eacute; en Espagne, de nombreux contribuables ont envisag&eacute; la possibilit&eacute; de cr&eacute;er une structure soci&eacute;taire &agrave;&nbsp; l&rsquo;&eacute;tranger pour y faire l&rsquo;apport ou l&rsquo;investissement du bien immobilier, afin d&rsquo;&eacute;viter de payer certains imp&ocirc;ts en Espagne, tels que l&rsquo;imp&ocirc;t sur les transmissions du patrimoine, le [&#8230;]<\/p>\n<p><a class=\"btn btn-primary understrap-read-more-link\" href=\"https:\/\/www.white-baos.com\/fr\/achat-et-vente-de-biens-immobiliers-par-le-biais-de-structures-dentreprises-fraude-fiscale\/\">Lire la suite&#8230;<\/a><\/p>\n","protected":false},"author":2,"featured_media":302,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_crdt_document":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[502,487],"tags":[],"class_list":["post-6965","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"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Achat et vente de biens immobiliers au moyen d\u2019entreprises. 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