{"id":18683,"date":"2024-06-03T22:16:54","date_gmt":"2024-06-03T20:16:54","guid":{"rendered":"https:\/\/www.bizouard.com\/?p=18683"},"modified":"2024-06-03T22:17:41","modified_gmt":"2024-06-03T20:17:41","slug":"ifi-2024-changements-majeurs","status":"publish","type":"post","link":"https:\/\/www.bizouard.com\/blog\/2024\/06\/03\/ifi-2024-changements-majeurs\/","title":{"rendered":"IFI 2024 : changements majeurs"},"content":{"rendered":"<p>Nous attirons l&rsquo;attention de nos clients sur un changement induit par la Loi de Finances pour 2024 sur les biens d\u00e9tenus par l&rsquo;interm\u00e9diaire de soci\u00e9t\u00e9s.<\/p>\n<p>En effet, le CGI met fin \u00e0 la diff\u00e9rence de traitement qui existait entre les biens d\u00e9tenus en direct (seules les dettes li\u00e9es aux actifs sont d\u00e9ductibles) ou via une soci\u00e9t\u00e9 (tout passif d\u00e9ductible en proportion de l\u2019immobilier dans l\u2019actif brut) : <strong>dor\u00e9navant, seules les dettes directement li\u00e9es \u00e0 un actif imposable sont d\u00e9ductibles.\u00a0<\/strong><\/p>\n<p>La vigilance est donc de mise pour les personnes imposables \u00e0 l&rsquo;IFI et pour les personnes qui pensent ne pas l&rsquo;\u00eatre&#8230;<\/p>\n<p>Les textes \u00e9tant ici particuli\u00e8rement complexes, nous vous conseillons de nous interroger en cas de doute sur la d\u00e9termination de la base taxable \u00e0 l&rsquo;IFI.<\/p>\n<p>BIZOUARD<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Nous attirons l&rsquo;attention de nos clients sur un changement induit par la Loi de Finances pour 2024 sur les biens d\u00e9tenus par l&rsquo;interm\u00e9diaire de soci\u00e9t\u00e9s. En effet, le CGI met fin \u00e0 la diff\u00e9rence de traitement qui existait entre les biens d\u00e9tenus en direct (seules les dettes li\u00e9es aux actifs sont d\u00e9ductibles) ou via une\u2026<\/p>\n","protected":false},"author":1,"featured_media":5362,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"none","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[40],"tags":[29,32,46,44],"class_list":["post-18683","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gestion","tag-agriculture","tag-entrepreneurs","tag-immobilier-btp","tag-particuliers","typo-dossier"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/18683"}],"collection":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/comments?post=18683"}],"version-history":[{"count":1,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/18683\/revisions"}],"predecessor-version":[{"id":18686,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/18683\/revisions\/18686"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/5362"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=18683"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=18683"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=18683"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}