{"id":54594,"date":"2013-12-19T08:55:59","date_gmt":"2013-12-19T07:55:59","guid":{"rendered":"https:\/\/www.toutsurmesfinances.com\/impots\/defiscalisation-immobiliere-le-traitement-de-l-avantage-fiscal-en-cas-de-divorce.html"},"modified":"2021-12-08T09:57:26","modified_gmt":"2021-12-08T08:57:26","slug":"defiscalisation-immobiliere-le-traitement-de-l-avantage-fiscal-en-cas-de-divorce","status":"publish","type":"post","link":"https:\/\/www.toutsurmesfinances.com\/impots\/defiscalisation-immobiliere-le-traitement-de-l-avantage-fiscal-en-cas-de-divorce.html","title":{"rendered":"D\u00e9fiscalisation immobili\u00e8re : le traitement de l\u2019avantage fiscal en cas de divorce"},"content":{"rendered":"<section class=\"l-section wpb_row height_small\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_flex valign_top type_default stacking_default\"><div class=\"vc_col-sm-12 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>Divorcer revient-il \u00e0 faire une croix sur l&rsquo;avantage fiscal procur\u00e9 par un investissement immobilier ? L&rsquo;administration fiscale a clarifi\u00e9 les conditions de maintien des r\u00e9ductions d&rsquo;imp\u00f4t sur le revenu et autres d\u00e9ductions fiscales procur\u00e9es par les dispositifs Robien, Borloo, LMNP, Censi Bouvard et Scellier suite \u00e0 la s\u00e9paration d&rsquo;un foyer fiscal dans <a href=\"http:\/\/bofip.impots.gouv.fr\/bofip\/8649-PGP?branch=2\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">une note publi\u00e9e au Bulletin officiel des finances publiques (BOFiP) mercredi 18 d\u00e9cembre 2013<\/a>.<\/p>\n<p>Une fois le couple d&rsquo;investisseurs divorc\u00e9, le foyer fiscal est en effet s\u00e9par\u00e9 : chacun des ex-\u00e9poux devient un contribuable propre et l&rsquo;imp\u00f4t n&rsquo;est plus conjugalis\u00e9. Or, c&rsquo;est le couple qui s&rsquo;est engag\u00e9 \u00e0 louer un logement pour une dur\u00e9e minimale, de neuf ans en Scellier par exemple, et l&rsquo;avantage fiscal est li\u00e9 \u00e0 cette obligation de location.<\/p>\n<p>Le fisc explique donc que l&rsquo;un des ex-\u00e9poux peut \u00ab <em>demander, toutes conditions \u00e9tant par ailleurs remplies, la reprise \u00e0 son profit du dispositif en cours, \u00e0 condition de s&rsquo;engager lui-m\u00eame \u00e0 louer le bien pour la fraction du d\u00e9lai restant \u00e0 courir au moment<\/em> \u00bb de la s\u00e9paration. Autrement dit, l&rsquo;avantage fiscal peut b\u00e9n\u00e9ficier \u00e0 un seul des ex-conjoints, du moment qu&rsquo;il reprend \u00e0 sa charge l&rsquo;engagement initial du couple. L&rsquo;autre ex-conjoint n&rsquo;est alors plus tenu aux obligations de location et ne peut plus b\u00e9n\u00e9ficier de l&rsquo;avantage fiscal.<\/p>\n<h2>Le cas sp\u00e9cifique de l&rsquo;indivision<\/h2>\n<p>Une r\u00e8gle particuli\u00e8re existe pour les logements acquis en indivision en cours de mariage, puisque les ex-\u00e9poux sont tous deux propri\u00e9taires, chacun d\u00e9tenant une quote-part du bien. Si chacun ne revend pas sa quote-part, et reste donc en partie propri\u00e9taire m\u00eame apr\u00e8s le divorce, l&rsquo;administration fiscale admet que les deux investisseurs puissent continuer \u00e0 b\u00e9n\u00e9ficier des avantages fiscaux pour la dur\u00e9e restante de l&rsquo;engagement de location.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>A lire aussi<\/strong><\/p>\n<p><a href=\"https:\/\/www.toutsurmesfinances.com\/immobilier\/acheter-un-bien-immobilier-a-2-une-demarche-plus-complexe-qu-il-n-y-parait.html\" target=\"_blank\" rel=\"noopener noreferrer\">Acheter un bien immobilier \u00e0 2, une d\u00e9marche plus complexe qu&rsquo;il n&rsquo;y para\u00eet<\/a><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"<p>L&rsquo;administration fiscale a pr\u00e9cis\u00e9 comment les avantages li\u00e9s \u00e0 un investissement immobilier en Robien, Borloo, LMNP, Censi Bouvard ou Scellier sont maintenus en cas de divorce du foyer investisseur, notamment pour les achats en indivision.<\/p>\n","protected":false},"author":13710,"featured_media":54593,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[22],"tags":[],"class_list":["post-54594","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-defiscalisation"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>D\u00e9fiscalisation immobili\u00e8re : le traitement de l\u2019avantage fiscal en cas de divorce<\/title>\n<meta name=\"description\" content=\"L&#039;administration fiscale a pr\u00e9cis\u00e9 comment les avantages li\u00e9s \u00e0 un investissement immobilier en Robien, Borloo, LMNP, Censi Bouvard ou Scellier sont maintenus en cas de divorce du foyer investisseur, notamment pour les achats en indivision.\" \/>\n<meta name=\"robots\" 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