{"id":11971,"date":"2021-04-12T09:34:33","date_gmt":"2021-04-12T09:34:33","guid":{"rendered":"https:\/\/www.gridky.com\/blog\/?p=11971"},"modified":"2023-09-27T11:25:41","modified_gmt":"2023-09-27T09:25:41","slug":"lifi-ex-isf-comment-defiscaliser-quand-on-y-est-assujetti","status":"publish","type":"post","link":"https:\/\/www.gridky.com\/blog\/lifi-ex-isf-comment-defiscaliser-quand-on-y-est-assujetti\/","title":{"rendered":"L&rsquo;IFI (ex-ISF) : comment d\u00e9fiscaliser quand on y est assujetti ?"},"content":{"rendered":"<p>En abandonnant l<strong>&lsquo;Imp\u00f4t de Solidarit\u00e9 sur la Fortune (ISF)<\/strong>, ancienne b\u00eate noire des exil\u00e9s fiscaux, au profit de l&rsquo;<strong>Imp\u00f4t sur la Fortune Immobili\u00e8re (IFI)<\/strong>, l&rsquo;objectif affich\u00e9 par le gouvernement \u00e9tait d&rsquo;<strong>inciter les grosses fortunes fran\u00e7aises \u00e0 regagner l&rsquo;Hexagone<\/strong> et <strong>investir \u00e0 nouveau en Franc<\/strong>e.<\/p>\n<p>Mais ce r\u00e9gime est-il vraiment avantageux ? Et comment peut-on r\u00e9duire la facture lorsqu&rsquo;on est assujetti \u00e0 l&rsquo;IFI ?<\/p>\n<h2>ISF et IFI : quelle diff\u00e9rence ?<\/h2>\n<p dir=\"ltr\">Remplacant depuis bient\u00f4t 3 ans l\u2019Imp\u00f4t de Solidarit\u00e9 sur la Fortune (<strong>ISF<\/strong>), l\u2019Imp\u00f4t sur la Fortune Immobili\u00e8re (<strong>IFI<\/strong>) consid\u00e8re pour le\u00a0calcul de l&rsquo;imp\u00f4t le\u00a0<strong>patrimoine immobilier<\/strong> des contribuables, d\u00e8s lors que la valeur des actifs d\u00e9tenus (<strong>en direct ou <a href=\"https:\/\/www.gridky.com\/blog\/la-scpi-avantages-et-risques\/\">via une SCPI<\/a> <\/strong>par exemple) est sup\u00e9rieure \u00e0 <strong>1,3\u00a0M\u20ac.<\/strong><\/p>\n<p dir=\"ltr\">En substituant l&rsquo;IFI \u00e0 l&rsquo;ISF, la l\u00e9gislation <strong>exclut du calcul<\/strong> de l&rsquo;assiette imposable :<\/p>\n<ul dir=\"ltr\">\n<li>les<strong>\u00a0placements\u00a0financiers<\/strong>,<\/li>\n<li>l&rsquo;\u00e9pargne,<\/li>\n<li>les autres valeurs mobili\u00e8res taxables sous le r\u00e9gime de l&rsquo;ISF.<\/li>\n<\/ul>\n<p dir=\"ltr\">Seuls sont donc pris en compte dans le calcul <strong>les actifs immobiliers,<\/strong> soit une baisse de 49 % par rapport \u00e0 l&rsquo;assiette de l&rsquo;ISF.<\/p>\n<h2>D\u00e9fiscaliser quand on doit \u00a0l&rsquo;IFI<\/h2>\n<p>Ne vous inqui\u00e9tez pas, il existe encore diff\u00e9rentes fa\u00e7ons de <span class=\"sc-1phc76d-0 cFwZtX\"><strong data-reactroot=\"\">r\u00e9duire<\/strong><\/span>\u00a0votre Imp\u00f4t sur la Fortune Immobili\u00e8re :<\/p>\n<ul>\n<li><strong>Donner \u00e0 des associations :\u00a0<\/strong>\u00a0vous pourrez en effet d\u00e9duire jusqu&rsquo;aux 3\/4 le montant donn\u00e9 de votre IFI (jusqu&rsquo;\u00e0 50\u2009000\u00a0\u20ac),<\/li>\n<\/ul>\n<ul>\n<li><strong><span class=\"sc-1phc76d-0 cFwZtX\">Donner tout ou partie de\u00a0votre patrimoine \u00e0 vos h\u00e9ritiers<\/span>\u00a0<\/strong>: vous pourrez ainsi b\u00e9n\u00e9ficier des abattements sur les droits de donation\u2009(via\u00a0<a href=\"https:\/\/www.gridky.com\/nue-propriete\">le d\u00e9membrement de propri\u00e9t\u00e9<\/a>), ou au moins\u00a0r\u00e9duire l&rsquo;assiette imposable en c\u00e9dant l\u2019usufruit \u00e0 vos descendants.<\/li>\n<\/ul>\n<ul>\n<li><strong>Investir via un Fonds Commun de Placement dans l&rsquo;Innovation (FCPI) : <\/strong>vous pourrez \u00a0<strong>r\u00e9duire votre Imp\u00f4t sur la Fortune jusqu&rsquo;\u00e0 50\u00a0%<\/strong>.\u00a0Le principe : investir dans plusieurs PME avec un seul fonds.<\/li>\n<\/ul>\n<ul>\n<li><strong>Investir en <a href=\"https:\/\/www.gridky.com\/nue-propriete\">nue-propri\u00e9t\u00e9<\/a><\/strong>\u00a0: vous pourrez d&rsquo;une part \u00e9vacuer les fonds investis de la base d&rsquo;actifs soumis \u00e0 l&rsquo;IFI tout en conservant un patrimoine sur le long-terme.<\/li>\n<li><strong>Investir dans le foncier rural<\/strong>\u00a0: \u00a0vous pourrez souscrire des<strong> parts d\u2019un Groupement Foncier viticole (GFV) et b\u00e9n\u00e9ficier d&rsquo;exon\u00e9rations d&rsquo;imp\u00f4ts.\u00a0<\/strong><\/li>\n<\/ul>\n<p><em>NB : Le GFV fonctionne comme une soci\u00e9t\u00e9 civile qui est d\u00e9tentrice de biens fonciers viticoles. Leur exploitation est confi\u00e9e \u00e0 un viticulteur \u00e0 travers un bail \u00e0 long terme.<\/em><\/p>\n<p>De plus, il existe de nombreux dispositifs permettant de <strong>continuer \u00e0 investir<\/strong> dans l&rsquo;immobilier<strong> tout en b\u00e9n\u00e9ficiant d&rsquo;une r\u00e9duction d&rsquo;imp\u00f4t<\/strong> : l&rsquo;investissement en <a href=\"https:\/\/www.gridky.com\/loi-pinel\"><strong>loi Pinel<\/strong><\/a>, dans <strong>les <a href=\"https:\/\/www.gridky.com\/loi-monuments-historiques\">monuments historiques<\/a><\/strong>, sous<strong> statuts <a href=\"https:\/\/www.gridky.com\/lmnp\">LMNP\/LMP<\/a><\/strong> ou encore en <a href=\"https:\/\/www.gridky.com\/loi-malraux\"><strong>loi Malraux<\/strong><\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>En abandonnant l&lsquo;Imp\u00f4t de Solidarit\u00e9 sur la Fortune (ISF), ancienne b\u00eate noire des exil\u00e9s fiscaux, au profit de l&rsquo;Imp\u00f4t sur la Fortune Immobili\u00e8re (IFI), l&rsquo;objectif affich\u00e9 par le gouvernement \u00e9tait d&rsquo;inciter les grosses fortunes fran\u00e7aises \u00e0 regagner l&rsquo;Hexagone et investir \u00e0 nouveau en France. Mais ce r\u00e9gime est-il vraiment avantageux ? Et comment peut-on r\u00e9duire&hellip;<\/p>\n","protected":false},"author":8,"featured_media":11972,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[56],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.13 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>L&#039;IFI (ex-ISF) : comment d\u00e9fiscaliser quand on y est assujetti ? - 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\/lifi-ex-isf-comment-defiscaliser-quand-on-y-est-assujetti\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"L&#039;IFI (ex-ISF) : comment d\u00e9fiscaliser quand on y est assujetti ? - Gridky\" \/>\n<meta property=\"og:description\" content=\"En abandonnant l&lsquo;Imp\u00f4t de Solidarit\u00e9 sur la Fortune (ISF), ancienne b\u00eate noire des exil\u00e9s fiscaux, au profit de l&rsquo;Imp\u00f4t sur la Fortune Immobili\u00e8re (IFI), l&rsquo;objectif affich\u00e9 par le gouvernement \u00e9tait d&rsquo;inciter les grosses fortunes fran\u00e7aises \u00e0 regagner l&rsquo;Hexagone et investir \u00e0 nouveau en France. 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