{"id":6265,"date":"2018-09-21T12:00:00","date_gmt":"2018-09-21T10:00:00","guid":{"rendered":"https:\/\/www.bizouard.com\/blog\/2018\/09\/21\/regler-limpot-sur-la-fortune-immobiliere-par-la-remise-dun-bien\/"},"modified":"2018-11-07T12:00:10","modified_gmt":"2018-11-07T11:00:10","slug":"regler-limpot-sur-la-fortune-immobiliere-par-la-remise-dun-bien","status":"publish","type":"post","link":"https:\/\/www.bizouard.com\/blog\/2018\/09\/21\/regler-limpot-sur-la-fortune-immobiliere-par-la-remise-dun-bien\/","title":{"rendered":"R\u00e9gler l\u2019imp\u00f4t sur la fortune immobili\u00e8re par la remise d\u2019un bien"},"content":{"rendered":"<p>Depuis le 1<sup>er<\/sup> janvier\u00a02018, l\u2019imp\u00f4t de solidarit\u00e9 sur la fortune (ISF) a laiss\u00e9 place \u00e0 l\u2019imp\u00f4t sur la fortune immobili\u00e8re (IFI). Ce dernier, fonctionnant quasiment selon les r\u00e8gles de l\u2019ISF, cible toutefois les seuls actifs immobiliers. Sont vis\u00e9s notamment les immeubles b\u00e2tis (habitation ou professionnel), les immeubles non b\u00e2tis (terrains \u00e0 b\u00e2tir, terres agricoles\u2026), les biens immobiliers en construction, les droits r\u00e9els immobiliers ainsi que les titres de soci\u00e9t\u00e9s \u00e0 hauteur de la fraction repr\u00e9sentative des immeubles d\u00e9tenus directement ou indirectement par la soci\u00e9t\u00e9.<\/p>\n<p>Comme pour l\u2019imp\u00f4t de solidarit\u00e9 sur la fortune en son temps, il est d\u00e9sormais possible, gr\u00e2ce \u00e0 un d\u00e9cret r\u00e9cent, de s\u2019acquitter de sa contribution en utilisant la proc\u00e9dure de dation en paiement. Concr\u00e8tement, cette proc\u00e9dure consiste en la remise\u00a0:<br \/>&#8211;\u00a0d\u2019\u0153uvres d\u2019art, de livres, d\u2019objets de collection, de documents de haute valeur artistique ou historiques\u00a0;<br \/>&#8211;\u00a0de certains immeubles situ\u00e9s dans les zones d\u2019intervention du Conservatoire de l\u2019espace littoral et des rivages lacustres\u00a0;<br \/>&#8211;\u00a0de bois et for\u00eats ou d\u2019espaces naturels pouvant \u00eatre incorpor\u00e9s au domaine forestier de l\u2019\u00c9tat.<\/p>\n<p>Condition pour pouvoir utiliser cette proc\u00e9dure, le montant de l\u2019imp\u00f4t \u00e0 acquitter doit \u00eatre au moins \u00e9gal \u00e0 10\u00a0000\u00a0\u20ac. Et le contribuable doit avoir re\u00e7u de la part de l\u2019administration fiscale un agr\u00e9ment contenant notamment la valeur reconnue aux biens offerts en paiement.<\/p>\n<p><cite class=\"reference\"><a href=\"https:\/\/www.legifrance.gouv.fr\/affichTexte.do?cidTexte=JORFTEXT000037270359&amp;categorieLien=id\" class=\"target-blank\"><br \/>\n               D\u00e9cret n\u00b0\u00a02018-680 du 30\u00a0juillet\u00a02018, JO du 1er\u00a0ao\u00fbt<br \/>\n            <\/a><\/cite><\/p>\n<p>Les Echos Publishing 2018<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Un d\u00e9cret r\u00e9cent permet aux redevables de l\u2019imp\u00f4t sur la fortune immobili\u00e8re de payer leur contribution par la remise d\u2019un bien.<\/p>\n","protected":false},"author":5,"featured_media":6266,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"yes","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[38,36],"tags":[],"class_list":["post-6265","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","category-patrimoine","typo-actualite"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/6265"}],"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\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/comments?post=6265"}],"version-history":[{"count":0,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/6265\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/6266"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=6265"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=6265"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=6265"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}