{"id":6519,"date":"2022-05-23T10:16:34","date_gmt":"2022-05-23T08:16:34","guid":{"rendered":"https:\/\/www.acecredit.fr\/fr\/actualites\/.html"},"modified":"2022-05-23T10:16:35","modified_gmt":"2022-05-23T08:16:35","slug":"immobilier-quels-sont-les-abattements-pour-lifi","status":"publish","type":"post","link":"https:\/\/www.acecredit.fr\/fr\/actualites\/immobilier-quels-sont-les-abattements-pour-lifi.html","title":{"rendered":"Immobilier : quels sont les abattements pour l\u2019IFI\u2009?"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Les contribuables redevables de l\u2019imp\u00f4t sur la fortune immobili\u00e8re (IFI) peuvent appliquer certaines d\u00e9cotes dans leur d\u00e9claration. Attention au risque de proc\u00e9der \u00e0 des abattements trop \u00e9lev\u00e9s.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><a><\/a>D\u00e9claration d\u2019imp\u00f4t sur la fortune immobili\u00e8re, modalit\u00e9s<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Avec l\u2019arriv\u00e9e du printemps vient la p\u00e9riode de la d\u00e9claration d\u2019imp\u00f4t sur la fortune immobili\u00e8re (IFI). Cet imp\u00f4t concerne les foyers fiscaux disposant d\u2019un patrimoine immobilier d\u2019une valeur d\u2019au moins 1,3 million d\u2019euros. Attention, il s\u2019agit de consid\u00e9rer la valeur v\u00e9nale du bien, selon le prix de vente de l\u2019ann\u00e9e en cours, et non du prix d\u2019acquisition. Pour r\u00e9duire cet imp\u00f4t, les propri\u00e9taires contribuables peuvent appliquer certaines d\u00e9cotes. Ces derni\u00e8res permettent de <strong>limiter l\u2019assiette taxable en faisant sensiblement baisser la valeur du patrimoine<\/strong>. En effet, la valeur du patrimoine \u00e9tant dite nette, il serait dommage de ne pas soustraire les dettes qui y sont li\u00e9es.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En plus de l\u2019imp\u00f4t foncier vers\u00e9, il est possible de soustraire le capital restant d\u00fb sur les cr\u00e9dits qui concernent ces biens immobiliers. Il peut s\u2019agir de cr\u00e9dits immobiliers souscrits pour l\u2019acquisition de ce patrimoine, ou des cr\u00e9dits travaux ayant servi \u00e0 l\u2019entretenir ou l\u2019am\u00e9liorer. Par ailleurs, des d\u00e9cotes sur le prix de certains actifs immobiliers sont autoris\u00e9es. <strong>Pour un logement occup\u00e9 \u00e0 titre principal, par exemple, l\u2019abattement applicable est de 30 %.<\/strong> Ainsi, pour une maison d\u2019une valeur de 1 million d\u2019euros, le contribuable ne d\u00e9clare que 70 % de son prix, soit 700\u2009000 euros. En contrepartie, <strong>seuls 70 % du montant des cr\u00e9dits restant dus sont d\u00e9ductibles au titre de la r\u00e9sidence principale<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><a><\/a>Attention \u00e0 ne pas abuser de d\u00e9cotes sur les biens meubl\u00e9s<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Certains investissements b\u00e9n\u00e9ficient d\u2019un abattement sp\u00e9cifique. C\u2019est le cas pour les actifs ruraux comme <strong>les terres agricoles qui utilisent une d\u00e9cote de 75 %.<\/strong> En revanche, aucune r\u00e9glementation fiscale ne pr\u00e9voit le taux des d\u00e9cotes sur les biens lou\u00e9s.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Comme ces biens se vendent moins cher, il est admis qu\u2019un propri\u00e9taire applique <strong>une d\u00e9cote de 20 % sur un bien locatif soumis \u00e0 un bail classique<\/strong>.<\/li><li>Concernant <strong>une location meubl\u00e9e<\/strong>, la d\u00e9cote admise ne doit g\u00e9n\u00e9ralement pas d\u00e9passer <strong>10 %<\/strong>.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><a><\/a>Les abattements ne s\u2019additionnent pas pour les biens en SCI<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Les logements d\u00e9tenus en indivision ou log\u00e9s via une soci\u00e9t\u00e9 civile immobili\u00e8re (SCI) sont plus difficiles \u00e0 vendre. La moindre liquidit\u00e9 de ces biens autorise le contribuable \u00e0 appliquer une d\u00e9cote d\u2019illiquidit\u00e9 \u00e0 la quote-part ou aux parts qu\u2019il d\u00e9tient. <strong>Une d\u00e9cote de 20 % est admise<\/strong>. Toutefois, si ce bien d\u00e9tenu en SCI ou en indivision est \u00e9galement lou\u00e9, les abattements ne s\u2019additionnent pas. Il n\u2019est pas possible d\u2019appliquer une d\u00e9cote de 40 % sur la valeur v\u00e9nale du bien. Dans tous les cas, cette d\u00e9cote est appr\u00e9ci\u00e9e lorsque l\u2019indivision ou la SCI constituent un frein pour une \u00e9ventuelle cession. D\u00e8s lors, le statut de la plupart des SCI familiales est diff\u00e9rent et admet g\u00e9n\u00e9ralement une d\u00e9cote plus limit\u00e9e. Il en va de m\u00eame pour beaucoup de logements d\u00e9tenus en indivision o\u00f9 la relation familiale entre indivisaires n\u2019entrave pas la cession de part. Dans ce cas, <strong>une d\u00e9cote r\u00e9duite \u00e0 5 % est admise par le fisc<\/strong>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les contribuables redevables de l\u2019imp\u00f4t sur la fortune immobili\u00e8re (IFI) peuvent appliquer certaines d\u00e9cotes dans leur d\u00e9claration. Attention au risque de proc\u00e9der \u00e0 des abattements trop \u00e9lev\u00e9s. [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":5521,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-6519","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Immobilier : quels sont les abattements pour l\u2019IFI\u2009? - Ace Cr\u00e9dit<\/title>\n<meta name=\"description\" content=\"IFI, des d\u00e9cotes s&#039;appliquent et font sensiblement baisser le patrimoine net. 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