{"id":11819,"date":"2021-03-05T09:51:49","date_gmt":"2021-03-05T09:51:49","guid":{"rendered":"https:\/\/www.gridky.com\/blog\/?p=11819"},"modified":"2023-09-27T09:48:17","modified_gmt":"2023-09-27T07:48:17","slug":"sci-et-plus-value-immobiliere","status":"publish","type":"post","link":"https:\/\/www.gridky.com\/blog\/sci-et-plus-value-immobiliere\/","title":{"rendered":"SCI et Plus value immobili\u00e8re\u00a0"},"content":{"rendered":"<p>Une Soci\u00e9t\u00e9 Civile Immobili\u00e8re permet de r\u00e9aliser des investissements \u00e0 plusieurs (cf <a href=\"https:\/\/www.gridky.com\/blog\/peut-on-combiner-sci-et-loi-pinel\/\">notre r\u00e9cent article sur la SCI en Pinel<\/a>) et de transmettre facilement son patrimoine.<span class=\"Apple-converted-space\">\u00a0 <\/span>Mais d\u2019un point de vue fiscalit\u00e9, il faut bien conna\u00eetre les avantages et inconv\u00e9nients des r\u00e9gimes d\u2019impositions des soci\u00e9t\u00e9s civiles avant de faire son choix. En effet une SCI peut \u00eatre soumise \u00e0 l\u2019Imp\u00f4t sur les Revenus (IR) ou l\u2019Imp\u00f4t sur les Soci\u00e9t\u00e9s (IS).<span class=\"Apple-converted-space\">\u00a0<\/span><\/p>\n<p>Dans le second cas de figure, les plus values immobili\u00e8res sont alors plus fortement impos\u00e9es.<br \/>\nRetour sur la fiscalit\u00e9 applicable pour les SCI en cas de plus value sur des biens immobiliers.<span class=\"Apple-converted-space\">\u00a0<\/span><\/p>\n<h2>SCI assujettie \u00e0 l\u2019Imp\u00f4t sur les Revenus (IR)<\/h2>\n<p>Dans le cas d\u2019une <strong>SCI soumise \u00e0 l\u2019IR<\/strong>, ce sont donc <strong>les associ\u00e9s qui sont impos\u00e9s sur les revenus et les plus-values<\/strong> g\u00e9n\u00e9r\u00e9s par la soci\u00e9t\u00e9. Ainsi, si une plus-value immobili\u00e8re est r\u00e9alis\u00e9e, la fiscalit\u00e9 sera la m\u00eame que pour un particulier.<span class=\"Apple-converted-space\">\u00a0<\/span><\/p>\n<blockquote><p><strong>La plus-value =<span class=\"Apple-converted-space\">\u00a0 <\/span>prix de vente net vendeur &#8211; prix d\u2019achat et les frais d\u2019acquisition.<\/strong><\/p><\/blockquote>\n<ul>\n<li>Des <strong>abattements<\/strong> sont appliqu\u00e9s <strong>en fonction de la dur\u00e9e de d\u00e9tention du bien<\/strong> ( cf article sur quand revendre sa r\u00e9sidence principale )<\/li>\n<\/ul>\n<ul>\n<li>Apr\u00e8s avoir appliqu\u00e9 les diff\u00e9rents abattements, vous obtenez une plus-value immobili\u00e8re nette qui sera impos\u00e9e \u00e0 19\u00a0%. Les pr\u00e9l\u00e8vements sociaux de 17.2\u00a0% seront eux calcul\u00e9s avec un bar\u00e8me d\u2019abattement moins avantageux.<\/li>\n<\/ul>\n<h2>SCI assujettie \u00e0 l\u2019Imp\u00f4t sur les Soci\u00e9t\u00e9s (IS)<\/h2>\n<p>Dans le cas d\u2019une <strong>SCI \u00e0 l\u2019Imp\u00f4t sur les Soci\u00e9t\u00e9s (IS)<\/strong>, toute plus-value immobili\u00e8re r\u00e9alis\u00e9e est <strong>impos\u00e9e au titre des plus-values professionnelles<\/strong>\u00a0:<\/p>\n<blockquote><p><strong>La plus-value<span class=\"Apple-converted-space\">\u00a0 <\/span>=<span class=\"Apple-converted-space\">\u00a0 <\/span>valeur nette comptable du bien &#8211; prix de cession.<\/strong><\/p><\/blockquote>\n<ul>\n<li>Les amortissements r\u00e9alis\u00e9s sur le prix d\u2019achat sont d\u00e9duits du prix d\u2019acquisition, ce qui va augmenter le montant de la plus-value.<\/li>\n<li><strong>Aucun abattement corr\u00e9l\u00e9 \u00e0 la dur\u00e9e de d\u00e9tention.<\/strong><\/li>\n<\/ul>\n<ul>\n<li>Le montant de la plus-value est ajout\u00e9 aux r\u00e9sultats de la SCI et les b\u00e9n\u00e9fices d\u00e9gag\u00e9s seront soumis \u00e0 l\u2019IS (15\u00a0% jusqu\u2019\u00e0 38 120 \u20ac puis de 33% au-del\u00e0).<\/li>\n<\/ul>\n<ul>\n<li>Les associ\u00e9s percevront des dividendes sur les b\u00e9n\u00e9fices apr\u00e8s imp\u00f4ts de la soci\u00e9t\u00e9 mais ceux-ci seront impos\u00e9s sur les revenus apr\u00e8s un abattement de 40\u00a0% et sur les pr\u00e9l\u00e8vements sociaux \u00e0 17.2\u00a0%.<\/li>\n<\/ul>\n<h3><b>En clair, pr\u00e9f\u00e9rez le r\u00e9gime IR <\/b>:<\/h3>\n<p>Les plus-values r\u00e9alis\u00e9es dans le cadre d\u2019une SCI soumise \u00e0 l\u2019IS seront math\u00e9matiquement plus importantes et donc plus fortement impos\u00e9es que dans le cadre d&rsquo;une SCI simplement soumise \u00e0 l&rsquo;IR.<\/p>\n<p>Si vous \u00eates int\u00e9ress\u00e9s par<strong><a href=\"https:\/\/www.gridky.com\/investissement-locatif\"> l&rsquo;investissement locatif<\/a> en SCI<\/strong> ou tout simplement par<strong> la location meubl\u00e9e (par exemple sous <a href=\"https:\/\/www.gridky.com\/lmnp\">statut LMNP<\/a>)<\/strong>, n&rsquo;h\u00e9sitez pas \u00e0 <strong>utiliser notre <a href=\"https:\/\/www.gridky.com\/comparateur\">comparateur<\/a><\/strong> pour trouver les meilleurs programmes \u00e9ligibles !<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Une Soci\u00e9t\u00e9 Civile Immobili\u00e8re permet de r\u00e9aliser des investissements \u00e0 plusieurs (cf notre r\u00e9cent article sur la SCI en Pinel) et de transmettre facilement son patrimoine.\u00a0 Mais d\u2019un point de vue fiscalit\u00e9, il faut bien conna\u00eetre les avantages et inconv\u00e9nients des r\u00e9gimes d\u2019impositions des soci\u00e9t\u00e9s civiles avant de faire son choix. En effet une SCI&hellip;<\/p>\n","protected":false},"author":8,"featured_media":11821,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[60],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.13 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>SCI et Plus value immobili\u00e8re\u00a0 - Gridky<\/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:\/\/www.gridky.com\/blog\/sci-et-plus-value-immobiliere\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"SCI et Plus value immobili\u00e8re\u00a0 - Gridky\" \/>\n<meta property=\"og:description\" content=\"Une Soci\u00e9t\u00e9 Civile Immobili\u00e8re permet de r\u00e9aliser des investissements \u00e0 plusieurs (cf notre r\u00e9cent article sur la SCI en Pinel) et de transmettre facilement son patrimoine.\u00a0 Mais d\u2019un point de vue fiscalit\u00e9, il faut bien conna\u00eetre les avantages et inconv\u00e9nients des r\u00e9gimes d\u2019impositions des soci\u00e9t\u00e9s civiles avant de faire son choix. 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