{"id":2084,"date":"2013-07-31T05:07:10","date_gmt":"2013-07-31T03:07:10","guid":{"rendered":"https:\/\/www.toutsurmesfinances.com\/patrimoine\/a\/isf-l-abattement-pour-residence-principale-sans-impact-sur-les-dettes-deductibles"},"modified":"2013-07-31T05:18:24","modified_gmt":"2013-07-31T05:18:24","slug":"isf-l-abattement-pour-residence-principale-sans-impact-sur-les-dettes-deductibles","status":"publish","type":"post","link":"https:\/\/www.toutsurmesfinances.com\/patrimoine\/a\/isf-l-abattement-pour-residence-principale-sans-impact-sur-les-dettes-deductibles","title":{"rendered":"ISF : l\u2019abattement pour r\u00e9sidence principale sans impact sur les dettes d\u00e9ductibles"},"content":{"rendered":"\n<p>Depuis le 1er janvier 2013, comment faut-il d\u00e9clarer \u00e0 l&rsquo;ISF un cr\u00e9dit immobilier ayant servi \u00e0 l&rsquo;acquisition de votre r\u00e9sidence principale ? Le sujet ne faisait pas consensus chez les professionnels de la gestion de patrimoine, les <a target=\"_blank\" href=\"https:\/\/www.toutsurmesfinances.com\/patrimoine\/a\/isf-2013-un-encadrement-des-passifs-deductibles\">nouvelles modalit\u00e9s de d\u00e9duction du passif<\/a> en application de l&rsquo;article 885 G quater du CGI (code g\u00e9n\u00e9ral des imp\u00f4ts) \u00e9tant sujettes \u00e0 des interpr\u00e9tations divergentes s&rsquo;agissant de la propri\u00e9t\u00e9 immobili\u00e8re occup\u00e9e \u00e0 titre de r\u00e9sidence principale.<\/p>\n<p>&nbsp;<\/p>\n<h2>D\u00e9clarer 70% du bien et imputer 100% du pr\u00eat immobilier<\/h2>\n<p>Les plus pessimistes craignaient que l&rsquo;abattement forfaitaire de 30% applicable \u00e0 la valeur de la r\u00e9sidence principale n&rsquo;entra\u00eene une imputation au passif de l&rsquo;ISF de seulement 70% de la dette ayant servi \u00e0 financer l&rsquo;achat de ce bien immobilier. En cons\u00e9quence, l&rsquo;assiette de l&rsquo;ISF aurait augment\u00e9 \u00e0 raison d&rsquo;une quote-part de 30% du pr\u00eat immobilier restant d\u00fb.<\/p>\n<p>L&rsquo;administration fiscale a mis r\u00e9cemment tout le monde d&rsquo;accord dans le cadre d&rsquo;une actualisation du Bulletin officiel des finances publiques (BOFiP) au 14 juin 2013. Cette mise \u00e0 jour pr\u00e9cise que <em>\u00ab l&rsquo;abattement de 30% appliqu\u00e9 sur la r\u00e9sidence principale ne constituant pas une exon\u00e9ration, un emprunt immobilier contract\u00e9 pour l&rsquo;acquisition de celle-ci est admis en d\u00e9duction en totalit\u00e9 pour la d\u00e9termination du patrimoine imposable \u00e0 l&rsquo;ISF \u00bb<\/em>, sous r\u00e9serve de remplir les conditions g\u00e9n\u00e9rales de d\u00e9ductibilit\u00e9.<\/p>\n<p>Ces conditions g\u00e9n\u00e9rales de d\u00e9ductibilit\u00e9 sont les suivantes : exister au 1er janvier de l&rsquo;ann\u00e9e d&rsquo;imposition \u00e0 l&rsquo;ISF, \u00eatre \u00e0 la charge de l&rsquo;une des personnes composant le foyer fiscal au sens de l&rsquo;ISF (redevable, \u00e9poux, partenaire de Pacs, concubin dit \u00ab notoire \u00bb, enfant mineur) et faire l&rsquo;objet de preuves \u00e9crites.<\/p>\n<p>Autrement dit, rien ne change dans la prise en compte de la r\u00e9sidence principale et des dettes aff\u00e9rentes pour d\u00e9terminer la valeur du patrimoine taxable \u00e0 l&rsquo;ISF par rapport aux ann\u00e9es pr\u00e9c\u00e9dentes.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>L&rsquo;abattement forfaitaire de 30% accord\u00e9 aux redevables de l&rsquo;ISF propri\u00e9taires de leur r\u00e9sidence principale n&rsquo;a pas son pendant au passif de l&rsquo;ISF pour la prise en compte du cr\u00e9dit immobilier ayant servi \u00e0 acqu\u00e9rir ce bien, selon un commentaire de l&rsquo;administration fiscale paru au BOFiP.<\/p>\n","protected":false},"author":13709,"featured_media":2083,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[29],"tags":[],"class_list":["post-2084","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.9 - 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