{"id":9561,"date":"2020-10-18T11:06:33","date_gmt":"2020-10-18T09:06:33","guid":{"rendered":"https:\/\/www.white-baos.com\/?p=9561"},"modified":"2020-10-18T11:06:37","modified_gmt":"2020-10-18T09:06:37","slug":"comment-transferer-une-propriete-immobiliere-en-espagne-a-une-entreprise-societe-commerciale-s-c","status":"publish","type":"post","link":"https:\/\/www.white-baos.com\/fr\/comment-transferer-une-propriete-immobiliere-en-espagne-a-une-entreprise-societe-commerciale-s-c\/","title":{"rendered":"Comment transf\u00e9rer une propri\u00e9t\u00e9 immobili\u00e8re en Espagne \u00e0 une entreprise, soci\u00e9t\u00e9 commerciale (S.C.) ?"},"content":{"rendered":"\n<p><em>Question&nbsp;:<\/em><\/p>\n\n\n\n<p><em>Je suis un citoyen fran\u00e7ais et je voudrais pour des raisons fiscales, transf\u00e9rer une propri\u00e9t\u00e9 immobili\u00e8re que je poss\u00e8de, une maison \u00e0 Alicante, \u00e0 une soci\u00e9t\u00e9, une Soci\u00e9t\u00e9 Commerciale (S.C.). Vous pourriez me dire quelle est la meilleure mani\u00e8re de le faire, si apporter un bien immobilier \u00e0 l\u2019entreprise, ou le lui vendre&nbsp;?<\/em><\/p>\n\n\n\n<p>Cher lecteur, merci pour votre question.<\/p>\n\n\n\n<p>&nbsp;A premi\u00e8re vue nous devons signaler que nous nous trouvons devant deux types de transactions totalement diff\u00e9rentes. Par cons\u00e9quent il faudrait conna\u00eetre les circonstances de votre cas et ce que vous comptez faire, quel est votre objectif final.<\/p>\n\n\n\n<p>&nbsp;Si ce que vous souhaitez savoir, c\u2019est laquelle de ces deux options est moins ch\u00e8re, alors vous devez savoir que&nbsp;:<\/p>\n\n\n\n<p>&nbsp;. \u2013 La premi\u00e8re des options, c\u2019est-\u00e0-dire,&nbsp;<strong>l\u2019apport d\u2019une propri\u00e9t\u00e9 \u00e0 une soci\u00e9t\u00e9 commerciale,&nbsp;<\/strong>implique que vous remettez votre bien en \u00e9change de parts sociales, \u00e9quivalentes \u00e0 la valeur de la propri\u00e9t\u00e9.<\/p>\n\n\n\n<p>Cette op\u00e9ration est sujette \u00e0 l\u2019Imp\u00f4t des Op\u00e9rations Soci\u00e9taires, qui d\u00e9pend de chaque communaut\u00e9 autonome. Normalement il est d\u20191%, bien que selon le lieu o\u00f9 vous devrez payer des imp\u00f4ts cela pourrait varier.<\/p>\n\n\n\n<p>Ainsi, il ne s\u2019agit pas d\u2019une vente de la propri\u00e9t\u00e9 \u00e0 l\u2019entreprise, mais de son apport comme capital social de celle-ci. C\u2019est pour cette raison qu\u2019elle n\u2019est pas imposable comme une transmission. C\u2019est l\u2019option la moins ch\u00e8re.<\/p>\n\n\n\n<p>&nbsp;.- La deuxi\u00e8me option,&nbsp;<strong>la vente<\/strong>, implique une op\u00e9ration totalement diff\u00e9rente, \u00e0 travers laquelle vous vendez votre propri\u00e9t\u00e9 \u00e0 une S.C., qui l\u2019ach\u00e8te, sans aucune implication en plus. C\u2019est-\u00e0-dire qu\u2019il n\u2019y a pas un changement dans le capital social de la soci\u00e9t\u00e9, et vous ne vous convertissez pas en un associ\u00e9 de cette derni\u00e8re. Evidemment la soci\u00e9t\u00e9 devra vous payer le prix comme il se doit pour le bien immobilier, ce qui devra \u00eatre d\u00fbment justifi\u00e9, selon la r\u00e9glementation applicable de blanchiment de capital, etc.<\/p>\n\n\n\n<p>&nbsp;Parfois, on fait l\u2019apport de biens immobiliers \u00e0 des soci\u00e9t\u00e9s commerciales, pour ensuite transf\u00e9rer des actions et essayer de ne pas payer d\u2019imp\u00f4ts de transmission de patrimoine, qui s\u2019\u00e9l\u00e8ve actuellement \u00e0 10% dans la communaut\u00e9 valencienne.<\/p>\n\n\n\n<p>A ce sujet il faut rappeler que selon l\u2019article 108 de la Loi du March\u00e9 des Valeurs, s\u2019il est vrai que la transmission de participations\/parts d\u2019une soci\u00e9t\u00e9 n\u2019est pas sujette \u00e0 l\u2019imp\u00f4t de transmission de patrimoine ni \u00e0 la TVA,&nbsp;<strong>vous devrez effectivement payer ces imp\u00f4ts, si avec le transfert de ces actions ou valeurs, on cherche en r\u00e9alit\u00e9 \u00e0 transf\u00e9rer des biens immobiliers sans payer les imp\u00f4ts correspondants<\/strong>. Cet article indique quelques-uns des cas pour lesquels il sera consid\u00e9r\u00e9 que l\u2019on veut faire de l\u2019\u00e9vasion fiscale. Par exemple quand l\u2019acheteur, au moyen du transfert des parts, obtient le contr\u00f4le d\u2019une soci\u00e9t\u00e9, dont l\u2019actif est constitu\u00e9 \u00e0 au moins 50% de biens immobiliers situ\u00e9s en Espagne, qui ne soient pas l\u2019objet d\u2019activit\u00e9s d\u2019entreprises ou professionnelles, etc.<\/p>\n\n\n\n<p>Si vous souhaitez acheter un bien immobilier \u00e0 travers une soci\u00e9t\u00e9, ou transf\u00e9rer un bien immobilier \u00e0 une soci\u00e9t\u00e9, notre cabinet peut vous aider, en vous informant non seulement de la fa\u00e7on la plus efficace qui soit, mais \u00e9galement si ce que vous cherchez est une bonne option, selon vos circonstances, la l\u00e9gislation en vigueur, etc.<\/p>\n\n\n\n<p>&nbsp;Vous pouvez vous informer concernant les questions l\u00e9gales qui vous touchent ou nous poser des questions en nous suivant sur facebook&nbsp;:&nbsp;<a href=\"https:\/\/www.facebook.com\/WhiteBaosAbogadosLawyers\"><strong>https:\/\/www.facebook.com\/WhiteBaosAbogadosLawyers<\/strong><\/a><\/p>\n\n\n\n<p><em>&nbsp;L\u2019information fournie dans cet article ne pr\u00e9tend pas \u00eatre un conseil l\u00e9gal, elle transmet simplement l\u2019information li\u00e9e aux sujets l\u00e9gaux.<\/em><\/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. : 0034 96 642 61 85<\/p>\n\n\n\n<p>e-mail :&nbsp;<a href=\"mailto:info@white-baos.com\">info@white-baos.com<\/a><\/p>\n\n\n\n<p>White &amp; Baos 2013- tous droits r\u00e9serv\u00e9s.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Comment transf\u00e9rer une propri\u00e9t\u00e9 immobili\u00e8re en Espagne \u00e0 une entreprise, soci\u00e9t\u00e9 commerciale (S.C.) ? [&#8230;]<\/p>\n<p><a class=\"btn btn-primary understrap-read-more-link\" href=\"https:\/\/www.white-baos.com\/fr\/comment-transferer-une-propriete-immobiliere-en-espagne-a-une-entreprise-societe-commerciale-s-c\/\">Lire la suite&#8230;<\/a><\/p>\n","protected":false},"author":2,"featured_media":9556,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[504],"tags":[596,597],"class_list":["post-9561","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-transmission-de-biens-donation-etc","tag-comment-transferer-une-propriete-immobiliere-en-espagne-a-une-entreprise","tag-societe-commerciale-s-c"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>transf\u00e9rer propri\u00e9t\u00e9 immobili\u00e8re en Espagne \u00e0 une 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