{"id":62973,"date":"2022-04-15T01:25:00","date_gmt":"2022-04-15T01:25:00","guid":{"rendered":"https:\/\/groupe-excel.fr\/les-infos-du-jour\/cest-lhistoire-dun-proprietaire-qui-vend-sa-residence-secondaire-2\/"},"modified":"2022-04-15T01:25:00","modified_gmt":"2022-04-15T01:25:00","slug":"cest-lhistoire-dun-proprietaire-qui-vend-sa-residence-secondaire-2","status":"publish","type":"weblex-importer-post","link":"https:\/\/groupe-excel.fr\/les-infos-du-jour\/cest-lhistoire-dun-proprietaire-qui-vend-sa-residence-secondaire-2\/","title":{"rendered":"C\u2019est l\u2019histoire d\u2019un propri\u00e9taire qui vend sa r\u00e9sidence secondaire\u2026"},"content":{"rendered":"<div>\n<p>Un propri\u00e9taire vend sa r\u00e9sidence secondaire et demande \u00e0 b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration fiscale du gain applicable dans ce cas. Refus de l\u2019administration fiscale qui lui rappelle que pour b\u00e9n\u00e9ficier de cette exon\u00e9ration d\u2019imp\u00f4t, 2 conditions sont n\u00e9cessaires&#8230;<\/p>\n<p>D\u2019une part, il ne faut pas avoir \u00e9t\u00e9 propri\u00e9taire de sa r\u00e9sidence principale dans les 4 ans pr\u00e9c\u00e9dant la vente, et, d\u2019autre part, il faut r\u00e9investir dans les 24 mois le gain r\u00e9alis\u00e9 dans l\u2019achat de sa future r\u00e9sidence principale. \u00ab C\u2019est bien le cas ! \u00bb r\u00e9pond le propri\u00e9taire : si la vente de sa r\u00e9sidence secondaire a eu lieu apr\u00e8s l\u2019achat de sa r\u00e9sidence principale, son projet de vente est bien ant\u00e9rieur \u00e0 cette acquisition. Sauf qu\u2019un \u00ab projet de vente \u00bb n\u2019est pas une vente, r\u00e9pond \u00e0 son tour l\u2019administration\u2026<\/p>\n<p>\u00ab Exact ! \u00bb, confirme le juge qui maintient le redressement : le b\u00e9n\u00e9fice de l\u2019exon\u00e9ration d\u2019imp\u00f4t suppose de vendre la r\u00e9sidence secondaire, puis d\u2019acheter la r\u00e9sidence principale dans les d\u00e9lais impos\u00e9s. Pas l\u2019inverse\u2026<\/p>\n<p><\/p>\n<p class=\"sources\"><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000038141283?init=true&amp;page=1&amp;query=17nt02048&amp;searchField=ALL&amp;tab_selection=all\" target=\"_blank\" rel=\"noopener\">Arr\u00eat de la Cour administrative d\u2019appel de Nantes du 18 f\u00e9vrier 2019, n\u00b017NT02048<\/a><\/p>\n<p><a href=\"https:\/\/www.weblex.fr\/la-petite-histoire-du-jour\" target=\"_blank\" rel=\"noopener\">La petite histoire du jour<\/a><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Un propri\u00e9taire vend sa r\u00e9sidence secondaire et demande \u00e0 b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration fiscale du gain applicable dans ce cas. Refus de l\u2019administration fiscale qui lui rappelle que pour b\u00e9n\u00e9ficier de cette exon\u00e9ration d\u2019imp\u00f4t, 2 conditions sont n\u00e9cessaires&#8230; D\u2019une part, il ne faut pas avoir \u00e9t\u00e9 propri\u00e9taire de sa r\u00e9sidence principale dans les 4 ans pr\u00e9c\u00e9dant&hellip;<\/p>\n","protected":false},"featured_media":62974,"template":"","weblex-importer-activity":[],"weblex-importer-category":[554],"weblex-importer-tag":[553],"weblex-importer-keyword":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.11 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>C\u2019est l\u2019histoire d\u2019un propri\u00e9taire qui vend sa r\u00e9sidence secondaire\u2026 | 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\/cest-lhistoire-dun-proprietaire-qui-vend-sa-residence-secondaire-2\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"C\u2019est l\u2019histoire d\u2019un propri\u00e9taire qui vend sa r\u00e9sidence secondaire\u2026 | Groupe Excel\" \/>\n<meta property=\"og:description\" content=\"Un propri\u00e9taire vend sa r\u00e9sidence secondaire et demande \u00e0 b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration fiscale du gain applicable dans ce cas. 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