{"id":12646,"date":"2021-10-19T16:34:52","date_gmt":"2021-10-19T14:34:52","guid":{"rendered":"https:\/\/www.gridky.com\/blog\/?p=12646"},"modified":"2023-09-26T15:38:21","modified_gmt":"2023-09-26T13:38:21","slug":"qui-paie-la-taxe-fonciere-en-cas-dusufruit","status":"publish","type":"post","link":"https:\/\/www.gridky.com\/blog\/qui-paie-la-taxe-fonciere-en-cas-dusufruit\/","title":{"rendered":"Qui paie la taxe fonci\u00e8re en cas d&rsquo;usufruit ?"},"content":{"rendered":"<h2>Nue-propri\u00e9t\u00e9 : qui paie la taxe fonci\u00e8re ?<\/h2>\n<div>\n<p>Une r\u00e9sidence principale peut conna\u00eetre un d\u00e9membrement de propri\u00e9t\u00e9 apr\u00e8s une succession. Le droit de propri\u00e9t\u00e9 d&rsquo;un bien d\u00e9membr\u00e9 est constitu\u00e9 de trois piliers :<\/p>\n<ul>\n<li>L\u2019usus, le droit d&rsquo;acqu\u00e9rir une propri\u00e9t\u00e9 classique.<\/li>\n<li>L\u2019abusus, le droit de jouir des biens immobiliers gr\u00e2ce la vente ou la succession.<\/li>\n<li>Le fructus, le droit d&rsquo;obtenir des revenus issus de la propri\u00e9t\u00e9 immobili\u00e8re.<\/li>\n<\/ul>\n<p>La <a href=\"https:\/\/www.gridky.com\/nue-propriete\">Nue-Propri\u00e9t\u00e9<\/a> doit donc partager une propri\u00e9t\u00e9 immobili\u00e8re entre le nu-propri\u00e9taire, et l&rsquo;usufruitier.<\/p>\n<p><strong>L&rsquo;usufruitier conserve la jouissance du revenu global, mais doit en contrepartie s&rsquo;acquitter de la taxe fonci\u00e8re<\/strong>. D\u00e8s lors, l&rsquo;usufruitier contribue \u00e0 la dette de l&rsquo;imp\u00f4t sur le revenu.<\/p>\n<p>&nbsp;<\/p>\n<\/div>\n<div data-ads-core=\"{&quot;device&quot;:&quot;desktop&quot;,&quot;type&quot;:&quot;Pave-Haut2-Desktop&quot;}\" data-google-query-id=\"COSm66fB1vMCFQuZUQod3wgN-A\">D\u00e9couvrez une\u00a0<a href=\"https:\/\/www.gridky.com\/nous-contacter-pro\">d\u00e9monstration Gridky<\/a> gratuite ainsi que l&rsquo;ensemble de nos <a href=\"https:\/\/pro.gridky.com\/comparateur?project=bare_ownership&amp;criterias_ranking%5B0%5D=tax_performance&amp;criterias_ranking%5B1%5D=rental_profitability_post_consolidation&amp;criterias_ranking%5B2%5D=neighborhood_attractivity&amp;criterias_ranking%5B3%5D=potential_capital_gain&amp;criterias_ranking%5B4%5D=resale_easiness&amp;availability=all&amp;page=1&amp;per_page=15&amp;orderBy=global_score&amp;only_restricted=0&amp;only_not_restricted=0&amp;isPro=1&amp;is_new=0&amp;is_back_on_sale=0&amp;only_properties=0\">biens en Nue-Propri\u00e9t\u00e9<\/a>.<\/div>\n<div data-ads-core=\"{&quot;device&quot;:&quot;desktop&quot;,&quot;type&quot;:&quot;Pave-Haut2-Desktop&quot;}\" data-google-query-id=\"COSm66fB1vMCFQuZUQod3wgN-A\"><\/div>\n<div>\n<h2 id=\"5vbr7\">Avantages fiscaux et droits de l&rsquo;usufruitier<\/h2>\n<p>Les propri\u00e9taires et usufruitiers doivent payer les charges fiscales. Cependant, certaines conditions permettent d&rsquo;\u00eatre exon\u00e9r\u00e9 de l&rsquo;imp\u00f4t foncier :<\/p>\n<ul>\n<li>Des investisseurs poss\u00e9dant l&rsquo;Asi ou de l\u2019Aspa<\/li>\n<li>Des investisseurs poss\u00e9dant l&rsquo;AAH<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>La taxe fonci\u00e8re peut \u00e9galement \u00eatre soustraite au nu-propri\u00e9taire et \u00e0 l&rsquo;usufruitier<\/strong> dans des cas pr\u00e9cis :<\/p>\n<ul>\n<li>Pour de gros travaux ou n&rsquo;importe quelles autres grosses r\u00e9parations (sur une dur\u00e9e fixe de 2 ans)<\/li>\n<li>Pour un patrimoine immobilier \u00e9cologique, class\u00e9e propri\u00e9t\u00e9 \u00e9conomique selon le march\u00e9 immobilier (sur une dur\u00e9e fixe de 5 ans )<\/li>\n<li>Pour les biens neufs financ\u00e9s acquis avec une r\u00e9duction de 50% gr\u00e2ce au cr\u00e9dit immobilier (sur une dur\u00e9e fixe de 10 ans)<\/li>\n<li>Pour des biens anciens qui deviendront des logements sociaux (sur une dur\u00e9e fixe de 15 ans)<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<\/div>\n<h2><strong>Normalement, c&rsquo;est l&rsquo;usufruitier qui s&rsquo;acquitte de la taxe fonci\u00e8re<\/strong><\/h2>\n<div>Lorsqu&rsquo;un bien est d\u00e9membr\u00e9 apr\u00e8s une succession ou un d\u00e9c\u00e8s, la propri\u00e9t\u00e9 immobili\u00e8re est partag\u00e9e. Donc, le nu-propri\u00e9taire a le droit de disposer du bien d\u00e9membr\u00e9, mais <strong>c\u2019est la personne qui jouit de l&rsquo;usufruit qui en per\u00e7oit les revenus<\/strong>. L&rsquo;usufruitier peut donc habiter le bien ou le mettre en location et obtenir des rentes.<\/div>\n<div><\/div>\n<div>Mais alors, est-ce au nu-propri\u00e9taire, ou bien \u00e0 l&rsquo;usufruitier, de payer la taxe fonci\u00e8re ?<\/div>\n<div><\/div>\n<div><\/div>\n<div><\/div>\n<h3>Qui doit s&rsquo;acquitter de la taxe fonci\u00e8re ?<\/h3>\n<div>Selon la loi, c&rsquo;est l&rsquo;usager qui conserve la jouissance des dividendes qui est dans l&rsquo;obligation de payer la taxe fonci\u00e8re.<\/div>\n<div><\/div>\n<div>Le droit \u00e0 l&rsquo;<a href=\"https:\/\/www.gridky.com\/blog\/quest-ce-que-lusufruit\/\">usufruit<\/a> permet de jouir de revenus compl\u00e9mentaires d&rsquo;un bien immobilier dont le nu-propri\u00e9taire \u00e0 la pleine possession. C&rsquo;est donc <strong>l&rsquo;usufruitier qui obtient une propri\u00e9t\u00e9 des parts sur une dur\u00e9e d\u00e9termin\u00e9e<\/strong>. Il est donc redevable de la taxe fonci\u00e8re.<\/div>\n<h3><\/h3>\n<div><\/div>\n<div><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-12668\" title=\"Qui paie la taxe fonci\u00e8re en cas d'usufruit ?\" src=\"https:\/\/www.gridky.com\/blog\/wp-content\/uploads\/2021\/10\/Usufuitier-1-140x300.png\" alt=\"Nue-propri\u00e9t\u00e9\" width=\"204\" height=\"437\" srcset=\"https:\/\/www.gridky.com\/blog\/wp-content\/uploads\/2021\/10\/Usufuitier-1-140x300.png 140w, https:\/\/www.gridky.com\/blog\/wp-content\/uploads\/2021\/10\/Usufuitier-1-477x1024.png 477w, https:\/\/www.gridky.com\/blog\/wp-content\/uploads\/2021\/10\/Usufuitier-1-768x1648.png 768w, https:\/\/www.gridky.com\/blog\/wp-content\/uploads\/2021\/10\/Usufuitier-1-716x1536.png 716w, https:\/\/www.gridky.com\/blog\/wp-content\/uploads\/2021\/10\/Usufuitier-1.png 800w\" sizes=\"(max-width: 204px) 100vw, 204px\" \/><\/div>\n<h3><\/h3>\n<h3><\/h3>\n<h3>Retrouvez notre <a href=\"https:\/\/www.gridky.com\/blog\/\">blog<\/a> sp\u00e9cialis\u00e9 dans l&rsquo;investissement immobilier<\/h3>\n<div>\n<div style=\"width: 840px;\" class=\"wp-video\"><!--[if lt IE 9]><script>document.createElement('video');<\/script><![endif]-->\n<video class=\"wp-video-shortcode\" id=\"video-12646-1\" width=\"840\" height=\"473\" preload=\"metadata\" controls=\"controls\"><source type=\"video\/mp4\" src=\"https:\/\/www.gridky.com\/blog\/wp-content\/uploads\/2021\/10\/Blanc-Gris-et-Beige-Minimalisme-Residentiel-Agence-Immobiliere-Diaporama-Video-1.mp4?_=1\" \/><a href=\"https:\/\/www.gridky.com\/blog\/wp-content\/uploads\/2021\/10\/Blanc-Gris-et-Beige-Minimalisme-Residentiel-Agence-Immobiliere-Diaporama-Video-1.mp4\">https:\/\/www.gridky.com\/blog\/wp-content\/uploads\/2021\/10\/Blanc-Gris-et-Beige-Minimalisme-Residentiel-Agence-Immobiliere-Diaporama-Video-1.mp4<\/a><\/video><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Nue-propri\u00e9t\u00e9 : qui paie la taxe fonci\u00e8re ? Une r\u00e9sidence principale peut conna\u00eetre un d\u00e9membrement de propri\u00e9t\u00e9 apr\u00e8s une succession. Le droit de propri\u00e9t\u00e9 d&rsquo;un bien d\u00e9membr\u00e9 est constitu\u00e9 de trois piliers : L\u2019usus, le droit d&rsquo;acqu\u00e9rir une propri\u00e9t\u00e9 classique. L\u2019abusus, le droit de jouir des biens immobiliers gr\u00e2ce la vente ou la succession. Le&hellip;<\/p>\n","protected":false},"author":8,"featured_media":12654,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[67],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.13 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Qui paie la taxe fonci\u00e8re en cas d&#039;usufruit ? - Gridky<\/title>\n<meta name=\"description\" content=\"Selon la loi, c&#039;est l&#039;usager qui conserve la jouissance des dividendes qui est dans l&#039;obligation de payer la taxe fonci\u00e8re. Le droit \u00e0 l&#039;usufruit permet de jouir de revenus compl\u00e9mentaires d&#039;un bien immobilier dont le nu-propri\u00e9taire \u00e0 la pleine possession.\" \/>\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\/qui-paie-la-taxe-fonciere-en-cas-dusufruit\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Qui paie la taxe fonci\u00e8re en cas d&#039;usufruit ? - Gridky\" \/>\n<meta property=\"og:description\" content=\"Selon la loi, c&#039;est l&#039;usager qui conserve la jouissance des dividendes qui est dans l&#039;obligation de payer la taxe fonci\u00e8re. 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