{"id":62667,"date":"2022-02-01T05:52:00","date_gmt":"2022-02-01T05:52:00","guid":{"rendered":"https:\/\/groupe-excel.fr\/les-infos-du-jour\/vente-dune-maison-aux-usa-comment-calculer-le-gain-imposable-2\/"},"modified":"2022-02-01T05:52:00","modified_gmt":"2022-02-01T05:52:00","slug":"vente-dune-maison-aux-usa-comment-calculer-le-gain-imposable-2","status":"publish","type":"weblex-importer-post","link":"https:\/\/groupe-excel.fr\/les-infos-du-jour\/vente-dune-maison-aux-usa-comment-calculer-le-gain-imposable-2\/","title":{"rendered":"Vente d\u2019une maison aux USA : comment calculer le gain imposable ?"},"content":{"rendered":"
\n

Vente d\u2019une maison aux USA : \u00e0 quel moment appliquer le taux de change ?<\/h2>\n

Un propri\u00e9taire ach\u00e8te une maison aux Etats-Unis qu\u2019il revend 4 ans plus tard en r\u00e9alisant un gain non n\u00e9gligeable qu\u2019il d\u00e9clare aux imp\u00f4ts fran\u00e7ais.<\/p>\n

Pour le calculer, il d\u00e9duit du prix de vente en dollars, converti en euros \u00e0 la date de la cession, le prix d\u2019achat en dollars, converti en euros \u00e0 la date de l\u2019acquisition.<\/p>\n

Estimant toutefois qu\u2019il a commis une erreur en appliquant cette m\u00e9thode, il demande finalement \u00e0 l\u2019administration de calculer la plus-value imposable en faisant la diff\u00e9rence entre le prix de vente et le prix d\u2019achat en dollars, puis en convertissant le r\u00e9sultat obtenu en euros au jour de la revente.<\/p>\n

Ce que refuse l\u2019administration, puis le juge : la m\u00e9thode de calcul de la plus-value imposable appliqu\u00e9e initialement par le propri\u00e9taire est la bonne. Sa demande est donc rejet\u00e9e.<\/p>\n

Source : Arr\u00eat du Conseil d\u2019Etat du 9 d\u00e9cembre 2021, n\u00b0439987<\/p>\n

Vente d\u2019une maison aux USA : \u00ab c\u2019est pas le P\u00e9rou \u00bb !<\/a> \u00a9 Copyright WebLex – 2022<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Apr\u00e8s avoir vendu une maison aux Etats-Unis, un propri\u00e9taire d\u00e9clare le gain imposable \u00e0 l\u2019administration fiscale fran\u00e7aise\u2026 apr\u00e8s avoir commis une erreur de calcul, selon lui : il n\u2019aurait pas appliqu\u00e9 le taux de change au bon moment. A tort ou \u00e0 raison ?<\/p>\n","protected":false},"featured_media":62668,"template":"","weblex-importer-activity":[],"weblex-importer-category":[548,552],"weblex-importer-tag":[547],"weblex-importer-keyword":[],"acf":[],"yoast_head":"\nVente d\u2019une maison aux USA : comment calculer le gain imposable ? | Groupe Excel<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/groupe-excel.fr\/les-infos-du-jour\/vente-dune-maison-aux-usa-comment-calculer-le-gain-imposable-2\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Vente d\u2019une maison aux USA : comment calculer le gain imposable ? | Groupe Excel\" \/>\n<meta property=\"og:description\" content=\"Apr\u00e8s avoir vendu une maison aux Etats-Unis, un propri\u00e9taire d\u00e9clare le gain imposable \u00e0 l\u2019administration fiscale fran\u00e7aise\u2026 apr\u00e8s avoir commis une erreur de calcul, selon lui : il n\u2019aurait pas appliqu\u00e9 le taux de change au bon moment. 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