{"id":615,"date":"2024-03-21T19:57:15","date_gmt":"2024-03-21T19:57:15","guid":{"rendered":"https:\/\/mistralbi.com\/?p=615"},"modified":"2024-03-21T19:57:15","modified_gmt":"2024-03-21T19:57:15","slug":"quelle-fiscalite-sur-la-cession-de-parts-sociales-dune-sci-a-lis","status":"publish","type":"post","link":"https:\/\/mistralbi.com\/?p=615","title":{"rendered":"Quelle fiscalit\u00e9 sur la cession de parts sociales d\u2019une SCI \u00e0 l\u2019IS ?"},"content":{"rendered":"<p> <br \/>\n<\/p>\n<div>\n<p class=\"has-small-font-size\">Vous d\u00e9tenez des parts d\u2019une SCI soumise \u00e0 l\u2019IS et vous vous demandez quelle fiscalit\u00e9 sur la cession de parts sociales d\u2019une sci \u00e0 l\u2019IS ? Cet article vous renseigne sur l\u2019imposition de la plus value de cession des parts de votre SCI. <\/p>\n<h2 class=\"has-medium-font-size wp-block-heading\"><strong>R\u00e9gime de fiscalit\u00e9 sur la cession de parts sociales d\u2019une SCI \u00e0 l\u2019IS<\/strong><\/h2>\n<p class=\"has-small-font-size\">La cession de parts sociales d\u2019une SCI \u00e0 l\u2019IS rel\u00e8ve du r\u00e9gime d\u2019imposition des plus-values mobili\u00e8res. Ceci ind\u00e9pendamment de la dur\u00e9e de d\u00e9tention, de la pr\u00e9pond\u00e9rance immobili\u00e8re ou non, de l\u2019exercice d\u2019une activit\u00e9 professionnelle ou non.<\/p>\n<p class=\"has-small-font-size\">Afin d\u2019\u00e9valuer la fiscalit\u00e9 sur la cession de vos titres, il est indispensable de d\u00e9terminer deux \u00e9l\u00e9ments<\/p>\n<p class=\"has-small-font-size\">1.Le montant de la plus value \u00e0 imposer<br \/>2.Le taux d\u2019imposition \u00e0 appliquer <\/p>\n<h2 class=\"has-medium-font-size wp-block-heading\"><strong>Calcul de la plus-value de cession<\/strong><\/h2>\n<p class=\"has-small-font-size\">La plus value de cession est d\u00e9termin\u00e9e comme suit :<\/p>\n<ul class=\"has-small-font-size\">\n<li>Valorisation de la SCI au moment de la cession (Prix r\u00e9el des immeubles, tr\u00e9sorerie disponible, emprunts divers\u2026)<\/li>\n<li>Minor\u00e9e du prix d\u2019acquisition des parts de la SCI (montant mis en capital, frais accessoires)<\/li>\n<\/ul>\n<h2 class=\"wp-block-heading\">Calcul du taux d\u2019imposition<\/h2>\n<p class=\"has-small-font-size\">Par principe, les plus-value de cession sont soumises depuis le 1er janvier 2018 au pr\u00e9l\u00e8vement forfaitaire unique de 30% (Flat Tax), soit :<\/p>\n<ul class=\"has-small-font-size\">\n<li>12,8% d\u2019imp\u00f4t sur le revenu<\/li>\n<li>17,2% de CSG\/CRDS<\/li>\n<\/ul>\n<p class=\"has-small-font-size\">Attention, il est possible d\u2019opter pour l\u2019imposition au bar\u00e8me progressif.<\/p>\n<h2 class=\"has-medium-font-size wp-block-heading\"><strong>Comment d\u00e9clarer la plus-value de cession ?<\/strong><\/h2>\n<p class=\"has-small-font-size\">Il est n\u00e9cessaire de remplir, au moment de votre d\u00e9claration d\u2019imp\u00f4t sur le revenu (formulaire 2042), une d\u00e9claration sp\u00e9cifique sur le formulaire 2074.<\/p>\n<h2 class=\"has-medium-font-size wp-block-heading\"><strong>Comment \u00e9viter de payer de la fiscalit\u00e9 sur la cession de parts sociales d\u2019une SCI \u00e0 l\u2019IS ?<\/strong><\/h2>\n<p class=\"has-small-font-size\">Vous avez la possibilit\u00e9, si le fruit de la vente de vos parts sociales est destin\u00e9 \u00e0 \u00eatre remploy\u00e9 pour un autre investissement, d\u2019\u00e9viter la taxation imm\u00e9diate. On appelle ce dispositif, le report d\u2019imposition. N\u2019h\u00e9sitez pas \u00e0 <a href=\"https:\/\/kardynal.fr\/contact\/\" target=\"_blank\" rel=\"noreferrer noopener\">nous contacter<\/a> si vous souhaitez en savoir plus. <\/p>\n<\/p><\/div>\n\n","protected":false},"excerpt":{"rendered":"<p>Vous d\u00e9tenez des parts d\u2019une SCI soumise \u00e0 l\u2019IS et vous vous demandez quelle fiscalit\u00e9 sur la cession de parts sociales d\u2019une sci \u00e0 l\u2019IS ? Cet article vous renseigne sur l\u2019imposition de la plus value de cession des parts de votre SCI. R\u00e9gime de fiscalit\u00e9 sur la cession de parts sociales d\u2019une SCI \u00e0 &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/mistralbi.com\/?p=615\"> <span class=\"screen-reader-text\">Quelle fiscalit\u00e9 sur la cession de parts sociales d\u2019une SCI \u00e0 l\u2019IS ?<\/span> Read More &raquo;<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"site-sidebar-layout":"default","site-content-layout":"default","ast-global-header-display":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":""},"categories":[16],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/mistralbi.com\/index.php?rest_route=\/wp\/v2\/posts\/615"}],"collection":[{"href":"https:\/\/mistralbi.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mistralbi.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mistralbi.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/mistralbi.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=615"}],"version-history":[{"count":0,"href":"https:\/\/mistralbi.com\/index.php?rest_route=\/wp\/v2\/posts\/615\/revisions"}],"wp:attachment":[{"href":"https:\/\/mistralbi.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=615"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mistralbi.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=615"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mistralbi.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=615"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}