{"id":7876,"date":"2024-06-11T22:21:33","date_gmt":"2024-06-11T20:21:33","guid":{"rendered":"https:\/\/www.toutsurmesfinances.com\/patrimoine\/?p=7876"},"modified":"2025-05-06T18:40:07","modified_gmt":"2025-05-06T16:40:07","slug":"valeur-ifi-scpi","status":"publish","type":"post","link":"https:\/\/www.toutsurmesfinances.com\/patrimoine\/a\/valeur-ifi-scpi","title":{"rendered":"IFI sur les parts de SCPI : quelle valeur inscrire dans la d\u00e9claration"},"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\"><h2><span class=\"ez-toc-section\" id=\"Est-ce_que_les_SCPI_entrent_dans_le_calcul_de_lIFI_en_2025\"><\/span>Est-ce que les SCPI entrent dans le calcul de l&rsquo;IFI en 2025 ?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>Les parts de <a href=\"https:\/\/www.toutsurmesfinances.com\/placements\/scpi-definition-avantages-et-risques-de-ce-placement-immobilier.html\">soci\u00e9t\u00e9s civiles de placement immobilier (SCPI)<\/a> sont soumises \u00e0 <a href=\"https:\/\/www.toutsurmesfinances.com\/patrimoine\/a\/ifi-impot-sur-la-fortune-immobiliere\">l\u2019imp\u00f4t sur la fortune immobili\u00e8re (IFI)<\/a> \u00e0 hauteur de la quote-part immobili\u00e8re de leur valeur.<\/strong> Les r\u00e8gles de droit commun s\u2019appliquent en effet aux parts de SCPI, pr\u00e9vues \u00e0 l\u2019article 965 du Code g\u00e9n\u00e9ral des imp\u00f4ts, sans d\u00e9rogation ni abattement particulier.<\/p>\n<p>Selon cet article, <strong>seule la portion de leur valeur v\u00e9nale au 1er janvier repr\u00e9sentative de biens immobiliers est taxable<\/strong>. L<strong>a valeur v\u00e9nale des parts de SCPI correspond au prix auquel elles seraient susceptibles d\u2019\u00eatre vendues sur le march\u00e9<\/strong> au 1er janvier de l\u2019ann\u00e9e d\u2019imposition consid\u00e9r\u00e9e, soit au 1er janvier 2025 pour la d\u00e9claration d\u2019IFI de cette ann\u00e9e.<\/p>\n<p>Ces r\u00e8gles s\u2019appliquent :<\/p>\n<ul>\n<li>aux r\u00e9sidents fiscaux fran\u00e7ais (personnes physiques ayant leur domicile fiscal en France) soumis \u00e0 l\u2019IFI<\/li>\n<li>aux parts de SCPI d\u00e9tenues directement<\/li>\n<li>aux parts de SCPI d\u00e9tenues au sein des contrats d\u2019assurance vie rachetables<\/li>\n<\/ul>\n<p>En revanche, certaines exceptions \u00e0 ce sch\u00e9ma g\u00e9n\u00e9ral visent :<\/p>\n<ul>\n<li>les SCPI d\u00e9tenues au travers des <a href=\"https:\/\/www.toutsurmesfinances.com\/retraite\/plan-epargne-retraite-per.html\">plans d\u2019\u00e9pargne retraite (PER)<\/a><\/li>\n<li>les non-r\u00e9sidents imposables \u00e0 l\u2019IFI<\/li>\n<li>les d\u00e9tenteur de la nue-propri\u00e9t\u00e9 de parts de SCPI (sauf cas particuliers)<\/li>\n<\/ul>\n<p>Ces trois situations seront abord\u00e9es plus bas dans cet article.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"SCPI_quelle_valeur_IFI_retenir_dans_la_declaration\"><\/span>SCPI\u00a0: quelle valeur IFI retenir\u00a0dans la d\u00e9claration ?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>Seuls les actifs immobiliers d\u00e9tenus par la SCPI sont imposables.<\/strong><\/p>\n<p>En effet, une SCPI est rarement compos\u00e9e \u00e0 100% d\u2019immobilier. Elle comporte toujours un volant de tr\u00e9sorerie, repr\u00e9sentative d\u2019une partie de l\u2019\u00e9pargne collect\u00e9e en attente d\u2019\u00eatre investie. Dans certains cas, il peut s\u2019agir d\u2019une tr\u00e9sorerie destin\u00e9e \u00e0 honorer les demandes de rachat.<\/p>\n<p>La valeur IFI \u00e0 prendre en compte dans la d\u00e9claration d\u2019IFI est donc \u00e9gale \u00e0 la quote-part d\u2019immobilier dans le patrimoine de la SCPI, aussi appel\u00e9e ratio immobilier, exclusion faite de la fraction repr\u00e9sentative d\u2019actifs financiers.<\/p>\n<p>Ce ratio immobilier doit \u00eatre multipli\u00e9 par la valeur des parts \u00e0 la revente (la fameuse valeur v\u00e9nale) au 1er janvier 2024.<\/p>\n<p>Or cette valeur n\u2019est pas la m\u00eame selon le type de SCPI. On peut ainsi distinguer trois situations :<\/p>\n<ol>\n<li>les SCPI \u00e0 capital variable, dont la valeur v\u00e9nale est \u00e9gale \u00e0 la valeur de retrait<\/li>\n<li>les SCPI \u00e0 capital fixe ayant un march\u00e9 secondaire actif, dont la valeur v\u00e9nale est \u00e9gale au dernier prix d\u2019ex\u00e9cution de l\u2019ann\u00e9e n-1<\/li>\n<li>les SCPI \u00e0 capital fixe illiquides, pour lesquels on retient la valeur de r\u00e9alisation par part<\/li>\n<\/ol>\n<p><span style=\"text-decoration: underline\">R\u00e9capitulatif IFI des valeurs de r\u00e9f\u00e9rence \u00e0 retenir selon le type de SCPI\u00a0:<\/span><br \/>\n<div id=\"tablepress-25-scroll-wrapper\" class=\"tablepress-scroll-wrapper\">\n\n<table id=\"tablepress-25\" class=\"tablepress tablepress-id-25 tablepress-responsive\">\n<thead>\n<tr class=\"row-1 odd\">\n\t<th class=\"column-1\">Type de SCPI<\/th><th class=\"column-2\">Calcul de la valeur IFI<\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"row-hover\">\n<tr class=\"row-2 even\">\n\t<td class=\"column-1\">SCPI \u00e0 capital variable<\/td><td class=\"column-2\">valeur de retrait x ratio immobilier<\/td>\n<\/tr>\n<tr class=\"row-3 odd\">\n\t<td class=\"column-1\">SCPI \u00e0 capital fixe avec march\u00e9 secondaire actif<\/td><td class=\"column-2\">prix d\u2019ex\u00e9cution march\u00e9 secondaire x ratio immobilier<\/td>\n<\/tr>\n<tr class=\"row-4 even\">\n\t<td class=\"column-1\">SCPI \u00e0 capital fixe illiquide<\/td><td class=\"column-2\">valeur de r\u00e9alisation x ratio immobilier<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n<\/div><!-- #tablepress-25 from cache --><\/p>\n<p>Pour faciliter la t\u00e2che de leurs associ\u00e9s, la plupart des soci\u00e9t\u00e9s de gestion de SCPI communiquent la valeur IFI par part \u00e0 d\u00e9clarer et, le plus souvent, le ratio immobilier retenu.<\/p>\n<p>La valeur totale \u00e0 d\u00e9clarer est \u00e9gale au nombre de parts d\u00e9tenues au 1er janvier 2024 multipli\u00e9 par la valeur IFI. \u00a0\u00c9videmment, quand on d\u00e9tient des parts de plusieurs SCPI, il faut additionner le tout et reporter ce montant total dans la d\u00e9claration d\u2019IFI.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Valeur_IFI_2025_de_plus_de_100_SCPI_liste_pour_un_resident_fiscal_francais\"><\/span>Valeur IFI 2025 de plus de 100 SCPI : liste pour un r\u00e9sident fiscal fran\u00e7ais<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Les valeurs IFI indicatives communiqu\u00e9es par les soci\u00e9t\u00e9s de gestion sont \u00e0 retrouver dans le tableau ci-dessous\u00a0:<\/p>\n<div id=\"tablepress-29-scroll-wrapper\" class=\"tablepress-scroll-wrapper\">\n\n<table id=\"tablepress-29\" class=\"tablepress tablepress-id-29 tablepress-responsive\">\n<thead>\n<tr class=\"row-1 odd\">\n\t<th class=\"column-1\">Nom de la SCPI<\/th><th class=\"column-2\">Soci\u00e9t\u00e9 de gestion<\/th><th class=\"column-3\">Capital fixe ou variable<\/th><th class=\"column-4\">Valeur IFI 1er janvier 2025<\/th><th class=\"column-5\">Valeur IFI 1er janvier 2024<\/th>\n<\/tr>\n<\/thead>\n<tfoot>\n<tr class=\"row-127 odd\">\n\t<th colspan=\"5\" class=\"column-1\">Source : soci\u00e9t\u00e9s de gestion (* prix ajust\u00e9 \u00e0 la division par 5 du prix de part au 05 avril 2024)<br \/>\n<\/th>\n<\/tr>\n<\/tfoot>\n<tbody class=\"row-hover\">\n<tr class=\"row-2 even\">\n\t<td class=\"column-1\">SCPI Eden<\/td><td class=\"column-2\">Advenis Investment Managers<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">23,22 \u20ac<\/td><td class=\"column-5\"><\/td>\n<\/tr>\n<tr class=\"row-3 odd\">\n\t<td class=\"column-1\">SCPI Elialys<\/td><td class=\"column-2\">Advenis Investment Managers<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">59,47 \u20ac<\/td><td class=\"column-5\">307,50 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-4 even\">\n\t<td class=\"column-1\">SCPI Eurovalys<\/td><td class=\"column-2\">Advenis Investment Managers<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">528,42 \u20ac<\/td><td class=\"column-5\">432,93 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-5 odd\">\n\t<td class=\"column-1\">SCPI Aestiam Cap'Hebergimmo<\/td><td class=\"column-2\">Aestiam<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">208,88 \u20ac<\/td><td class=\"column-5\">208,74 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-6 even\">\n\t<td class=\"column-1\">SCPI Pierrevenus<\/td><td class=\"column-2\">Aestiam<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">248,31 \u20ac<\/td><td class=\"column-5\">252,01 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-7 odd\">\n\t<td class=\"column-1\">SCPI Aestiam Pierre Rendement<\/td><td class=\"column-2\">Aestiam<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">809,77 \u20ac<\/td><td class=\"column-5\">808,07 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-8 even\">\n\t<td class=\"column-1\">SCPI Aestiam Placement Pierre<\/td><td class=\"column-2\">Aestiam<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">300,67 \u20ac<\/td><td class=\"column-5\">304,35 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-9 odd\">\n\t<td class=\"column-1\">SCPI Linaclub<\/td><td class=\"column-2\">Aestiam<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">154,63 \u20ac<\/td><td class=\"column-5\">-<\/td>\n<\/tr>\n<tr class=\"row-10 even\">\n\t<td class=\"column-1\">SCPI Commerces Europe (ex-Actipierre Europe)<\/td><td class=\"column-2\">AEW<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">152,03 \u20ac<\/td><td class=\"column-5\">152,71 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-11 odd\">\n\t<td class=\"column-1\">SCPI AEW Diversification Allemagne<\/td><td class=\"column-2\">AEW<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">588,03 \u20ac<\/td><td class=\"column-5\">532,83 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-12 even\">\n\t<td class=\"column-1\">SCPI AEW Patrimoine Sant\u00e9<\/td><td class=\"column-2\">AEW<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">679,04 \u20ac<\/td><td class=\"column-5\">0 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-13 odd\">\n\t<td class=\"column-1\">SCPI Atout Pierre Diversification<\/td><td class=\"column-2\">AEW<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">656,55 \u20ac<\/td><td class=\"column-5\">656,1 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-14 even\">\n\t<td class=\"column-1\">SCPI AEW Opportunit\u00e9s Europe (ex-Fructir\u00e9gions Europe)<\/td><td class=\"column-2\">AEW<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">135,79 \u20ac<\/td><td class=\"column-5\">165,51 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-15 odd\">\n\t<td class=\"column-1\">SCPI Immo Evolutif<\/td><td class=\"column-2\">AEW<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">11611,14 \u20ac<\/td><td class=\"column-5\">12529,58 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-16 even\">\n\t<td class=\"column-1\">SCPI Laffitte Pierre<\/td><td class=\"column-2\">AEW<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">235,68 \u20ac<\/td><td class=\"column-5\">299,74 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-17 odd\">\n\t<td class=\"column-1\">SCPI Activimmo<\/td><td class=\"column-2\">Alderan<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">494 \u20ac<\/td><td class=\"column-5\">446 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-18 even\">\n\t<td class=\"column-1\">SCPI Com\u00e8te<\/td><td class=\"column-2\">Alderan<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">126,94 \u20ac<\/td><td class=\"column-5\">0 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-19 odd\">\n\t<td class=\"column-1\">SCPI Allianz Home<\/td><td class=\"column-2\">Allianz Immovalor <\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">142,71 \u20ac<\/td><td class=\"column-5\">96,33 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-20 even\">\n\t<td class=\"column-1\">SCPI Allianz Pierre<\/td><td class=\"column-2\">Allianz Immovalor <\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">284,94 \u20ac<\/td><td class=\"column-5\">291,35 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-21 odd\">\n\t<td class=\"column-1\">SCPI Alta Convictions<\/td><td class=\"column-2\">Altarea IM<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">228,28 \u20ac<\/td><td class=\"column-5\">66,09 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-22 even\">\n\t<td class=\"column-1\">SCPI Altixia Cadence XII<\/td><td class=\"column-2\">Altixia REIM<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">171,78 \u20ac<\/td><td class=\"column-5\">141,18 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-23 odd\">\n\t<td class=\"column-1\">SCPI Altixia Commerces<\/td><td class=\"column-2\">Altixia REIM<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">185,90 \u20ac<\/td><td class=\"column-5\">184,67 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-24 even\">\n\t<td class=\"column-1\">SCPI Amundi Delta Capital Sant\u00e9<\/td><td class=\"column-2\">Amundi Immobilier<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">193,84 \u20ac<\/td><td class=\"column-5\">71,71 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-25 odd\">\n\t<td class=\"column-1\">SCPI Edissimmo<\/td><td class=\"column-2\">Amundi Immobilier<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">142,46 \u20ac<\/td><td class=\"column-5\">176,82 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-26 even\">\n\t<td class=\"column-1\">SCPI Genepierre<\/td><td class=\"column-2\">Amundi Immobilier<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">173,26 \u20ac<\/td><td class=\"column-5\">208,58 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-27 odd\">\n\t<td class=\"column-1\">SCPI Rivoli Avenir Patrimoine<\/td><td class=\"column-2\">Amundi Immobilier<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">181,02 \u20ac<\/td><td class=\"column-5\">230,42 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-28 even\">\n\t<td class=\"column-1\">SCPI Transitions Europe<\/td><td class=\"column-2\">Arkea Reim<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">140,26 \u20ac<\/td><td class=\"column-5\">96 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-29 odd\">\n\t<td class=\"column-1\">SCPI MomenTime<\/td><td class=\"column-2\">Arkea Reim<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">-<\/td><td class=\"column-5\"><\/td>\n<\/tr>\n<tr class=\"row-30 even\">\n\t<td class=\"column-1\">SCPI Epargne Pierre<\/td><td class=\"column-2\">Atland Voisin<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">174,95 \u20ac<\/td><td class=\"column-5\">175,96 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-31 odd\">\n\t<td class=\"column-1\">SCPI Epargne Pierre Europe<\/td><td class=\"column-2\">Atland Voisin<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">92,90 \u20ac<\/td><td class=\"column-5\">78,09 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-32 even\">\n\t<td class=\"column-1\">SCPI Epargne Pierre Sophia<\/td><td class=\"column-2\">Atland Voisin<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">14,78 \u20ac<\/td><td class=\"column-5\"><\/td>\n<\/tr>\n<tr class=\"row-33 odd\">\n\t<td class=\"column-1\">SCPI Atream H\u00f4tels<\/td><td class=\"column-2\">Atream<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">818,43 \u20ac<\/td><td class=\"column-5\">786,26 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-34 even\">\n\t<td class=\"column-1\">SCPI Carac Perspectives Immo<\/td><td class=\"column-2\">Atream<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">180,27 \u20ac<\/td><td class=\"column-5\">187,45 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-35 odd\">\n\t<td class=\"column-1\">SCPI UP\u00caKA<\/td><td class=\"column-2\">Axipit REP<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">170,12 \u20ac<\/td><td class=\"column-5\">96,82 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-36 even\">\n\t<td class=\"column-1\">SCPI Accimmo Pierre<\/td><td class=\"column-2\">BNP Paribas REIM France<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">114,70 \u20ac<\/td><td class=\"column-5\">141,61 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-37 odd\">\n\t<td class=\"column-1\">SCPI Acc\u00e8s Valeur Pierre<\/td><td class=\"column-2\">BNP Paribas REIM France<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">636,10 \u20ac<\/td><td class=\"column-5\">758,09 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-38 even\">\n\t<td class=\"column-1\">SCPI Opus Real<\/td><td class=\"column-2\">BNP Paribas REIM France<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">1324,72 \u20ac<\/td><td class=\"column-5\">1767,11 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-39 odd\">\n\t<td class=\"column-1\">SCPI Optimale<\/td><td class=\"column-2\">Consultim AM<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">212,02 \u20ac<\/td><td class=\"column-5\">202,87 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-40 even\">\n\t<td class=\"column-1\">SCPI Corum Origin<\/td><td class=\"column-2\">Corum AM<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">999,21 \u20ac<\/td><td class=\"column-5\">999,21 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-41 odd\">\n\t<td class=\"column-1\">SCPI Corum XL<\/td><td class=\"column-2\">Corum AM<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">171,60 \u20ac<\/td><td class=\"column-5\">171,60 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-42 even\">\n\t<td class=\"column-1\">SCPI Eurion<\/td><td class=\"column-2\">Corum AM<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">189,20 \u20ac<\/td><td class=\"column-5\">189,20 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-43 odd\">\n\t<td class=\"column-1\">SCPI USA<\/td><td class=\"column-2\">Corum AM<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">-<\/td><td class=\"column-5\">-<\/td>\n<\/tr>\n<tr class=\"row-44 even\">\n\t<td class=\"column-1\">SCPI Edmond de Rothschild Europa<\/td><td class=\"column-2\">Edmond de Rothschild REIM<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">141,28 \u20ac<\/td><td class=\"column-5\"><\/td>\n<\/tr>\n<tr class=\"row-45 odd\">\n\t<td class=\"column-1\">SCPI Elevation Tertiom<\/td><td class=\"column-2\">Elevation Capital Partners<\/td><td class=\"column-3\"><\/td><td class=\"column-4\">-<\/td><td class=\"column-5\">-<\/td>\n<\/tr>\n<tr class=\"row-46 even\">\n\t<td class=\"column-1\">SCPI Epsilon 360\u00b0<\/td><td class=\"column-2\">Epsicap Reim (ex(Epsilon Capital)<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">228,86 \u20ac<\/td><td class=\"column-5\">221,72 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-47 odd\">\n\t<td class=\"column-1\">SCPI Pierval Sant\u00e9<\/td><td class=\"column-2\">Euryale Asset Management<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">163,10 \u20ac<\/td><td class=\"column-5\">172,31 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-48 even\">\n\t<td class=\"column-1\">SCPI Buroboutic<\/td><td class=\"column-2\">Fiducial G\u00e9rance<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">199,20 \u20ac<\/td><td class=\"column-5\">201 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-49 odd\">\n\t<td class=\"column-1\">SCPI Ficommerce<\/td><td class=\"column-2\">Fiducial G\u00e9rance<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">183,90 \u20ac<\/td><td class=\"column-5\">184 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-50 even\">\n\t<td class=\"column-1\">SCPI Logipierre 3<\/td><td class=\"column-2\">Fiducial G\u00e9rance<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">1379,10 \u20ac<\/td><td class=\"column-5\">1367,50 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-51 odd\">\n\t<td class=\"column-1\">SCPI Pierre Expansion Sant\u00e9<\/td><td class=\"column-2\">Fiducial G\u00e9rance<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">208,30 \u20ac<\/td><td class=\"column-5\">191,50 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-52 even\">\n\t<td class=\"column-1\">SCPI Selectipierre 2<\/td><td class=\"column-2\">Fiducial G\u00e9rance<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">687,50 \u20ac<\/td><td class=\"column-5\">690,50 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-53 odd\">\n\t<td class=\"column-1\">Fonci\u00e8re des Praticiens<\/td><td class=\"column-2\">Magellim REIM (ex-Fonci\u00e8re Magellan)<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">894,67 \u20ac<\/td><td class=\"column-5\">757,94 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-54 even\">\n\t<td class=\"column-1\">SCPI Cap Fonci\u00e8res et Territoires<\/td><td class=\"column-2\">Foncieres et Territoires<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">216,52 \u20ac<\/td><td class=\"column-5\">218,56 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-55 odd\">\n\t<td class=\"column-1\">SCPI Atlantique Mur R\u00e9gions<\/td><td class=\"column-2\">Otoktone 3i<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">804,08 \u20ac<\/td><td class=\"column-5\">907,33 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-56 even\">\n\t<td class=\"column-1\">SCPI GMA Essentialis<\/td><td class=\"column-2\">Greenman Arth<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">167,44 \u20ac<\/td><td class=\"column-5\">111,75 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-57 odd\">\n\t<td class=\"column-1\">SCPI Elys\u00e9es Pierre<\/td><td class=\"column-2\">HSBC REIM<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">605,35 \u20ac<\/td><td class=\"column-5\">720,98 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-58 even\">\n\t<td class=\"column-1\">SCPI Elys\u00e9es Grand Large<\/td><td class=\"column-2\">HSBC REIM<\/td><td class=\"column-3\"><\/td><td class=\"column-4\">0<\/td><td class=\"column-5\">-<\/td>\n<\/tr>\n<tr class=\"row-59 odd\">\n\t<td class=\"column-1\">SCPI Grand Paris R\u00e9sidentiels<\/td><td class=\"column-2\">Inter Gestion Reim<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">155,71 \u20ac<\/td><td class=\"column-5\">166,13 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-60 even\">\n\t<td class=\"column-1\">SCPI Cristal Life<\/td><td class=\"column-2\">Inter Gestion Reim<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">167,56 \u20ac<\/td><td class=\"column-5\">144,24 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-61 odd\">\n\t<td class=\"column-1\">SCPI Cristal Rente<\/td><td class=\"column-2\">Inter Gestion Reim<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">214,01 \u20ac<\/td><td class=\"column-5\">215,02 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-62 even\">\n\t<td class=\"column-1\">SCPI Iroko Zen<\/td><td class=\"column-2\">Iroko<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">183,94 \u20ac<\/td><td class=\"column-5\">175,33 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-63 odd\">\n\t<td class=\"column-1\">SCPI Kyaneos Pierre<\/td><td class=\"column-2\">Kyaneos AM<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">183,66 \u20ac<\/td><td class=\"column-5\">188,36 \u20ac *<\/td>\n<\/tr>\n<tr class=\"row-64 even\">\n\t<td class=\"column-1\">SCPI LF Croissance &amp; Territoires (ex CM-CIC Pierre Investissement)<\/td><td class=\"column-2\">La Fran\u00e7aise REM<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">227,65 \u20ac<\/td><td class=\"column-5\">213,81 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-65 odd\">\n\t<td class=\"column-1\">SCPI Credit Mutuel Pierre 1<\/td><td class=\"column-2\">La Fran\u00e7aise REM<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">197,80 \u20ac<\/td><td class=\"column-5\">222,99 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-66 even\">\n\t<td class=\"column-1\">SCPI Epargne Fonciere<\/td><td class=\"column-2\">La Fran\u00e7aise REM<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">619,75 \u20ac<\/td><td class=\"column-5\">744,80 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-67 odd\">\n\t<td class=\"column-1\">SCPI LF Avenir Sant\u00e9<\/td><td class=\"column-2\">La Fran\u00e7aise REM<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">232,53 \u20ac<\/td><td class=\"column-5\">244,59 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-68 even\">\n\t<td class=\"column-1\">SCPI LF Europimmo<\/td><td class=\"column-2\">La Fran\u00e7aise REM<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">642,75 \u20ac<\/td><td class=\"column-5\">811,09 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-69 odd\">\n\t<td class=\"column-1\">SCPI LF Les Grands Palais<\/td><td class=\"column-2\">La Fran\u00e7aise REM<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">974,26 \u20ac<\/td><td class=\"column-5\">977,81 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-70 even\">\n\t<td class=\"column-1\">SCPI LF Opportunit\u00e9 Immo<\/td><td class=\"column-2\">La Fran\u00e7aise REM<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">173,49 \u20ac<\/td><td class=\"column-5\">176,63 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-71 odd\">\n\t<td class=\"column-1\">SCPI LF Grand Paris Patrimoine<\/td><td class=\"column-2\">La Fran\u00e7aise REM<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">200,56 \u20ac<\/td><td class=\"column-5\">272,42 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-72 even\">\n\t<td class=\"column-1\">SCPI Selectinvest 1<\/td><td class=\"column-2\">La Fran\u00e7aise REM<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">441 \u20ac<\/td><td class=\"column-5\">529,43 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-73 odd\">\n\t<td class=\"column-1\">SCPI Osmo Energie<\/td><td class=\"column-2\">Mata Capital IM<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">221 \u20ac<\/td><td class=\"column-5\">-<\/td>\n<\/tr>\n<tr class=\"row-74 even\">\n\t<td class=\"column-1\">SCPI Metronome (ex-Aedificis)<\/td><td class=\"column-2\">Midi 2i<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">n.d.<\/td><td class=\"column-5\">1129,34 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-75 odd\">\n\t<td class=\"column-1\">SCPI Reason<\/td><td class=\"column-2\">MNK Partners<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">n.d.<\/td><td class=\"column-5\">-<\/td>\n<\/tr>\n<tr class=\"row-76 even\">\n\t<td class=\"column-1\">SCPI MyShareSCPI<\/td><td class=\"column-2\">My Share Company<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">166,49 \u20ac<\/td><td class=\"column-5\">165,25 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-77 odd\">\n\t<td class=\"column-1\">SCPI MyShareEducation<\/td><td class=\"column-2\">My Share Company<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">105,57 \u20ac<\/td><td class=\"column-5\">66,78 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-78 even\">\n\t<td class=\"column-1\">SCPI NCap Education Sant\u00e9 (ex-Fair Invest)<\/td><td class=\"column-2\">Norma Capital<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">150,97 \u20ac<\/td><td class=\"column-5\">135,14 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-79 odd\">\n\t<td class=\"column-1\">SCPI NCap Continent<\/td><td class=\"column-2\">Norma Capital<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">159,79 \u20ac<\/td><td class=\"column-5\">144,43 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-80 even\">\n\t<td class=\"column-1\">SCPI Vend\u00f4me R\u00e9gions<\/td><td class=\"column-2\">Norma Capital<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">586,93 \u20ac<\/td><td class=\"column-5\">521,64 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-81 odd\">\n\t<td class=\"column-1\">SCPI Neo<\/td><td class=\"column-2\">Novaxia Investissement<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">n.d.<\/td><td class=\"column-5\">170,28 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-82 even\">\n\t<td class=\"column-1\">SCPI Paref Evo (ex-Interpierre Europe Centrale)<\/td><td class=\"column-2\">Paref Gestion<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">208,96 \u20ac<\/td><td class=\"column-5\">211,64 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-83 odd\">\n\t<td class=\"column-1\">SCPI Paref Hexa (ex-Interpierre France)<\/td><td class=\"column-2\">Paref Gestion<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">181,40 \u20ac<\/td><td class=\"column-5\">182,05 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-84 even\">\n\t<td class=\"column-1\">SCPI Novapierre 1<\/td><td class=\"column-2\">Paref Gestion<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">350,85 \u20ac<\/td><td class=\"column-5\">374,23 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-85 odd\">\n\t<td class=\"column-1\">SCPI Paref Prima (ex-Novapierre Allemagne)<\/td><td class=\"column-2\">Paref Gestion<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">224,43 \u20ac<\/td><td class=\"column-5\">237,74 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-86 even\">\n\t<td class=\"column-1\">SCPI Patrimonia Capital &amp; Rendement<\/td><td class=\"column-2\">Patrimonia Capital <\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">n.d.<\/td><td class=\"column-5\">-<\/td>\n<\/tr>\n<tr class=\"row-87 odd\">\n\t<td class=\"column-1\">SCPI PERIAL Opportunit\u00e9s Territoires<\/td><td class=\"column-2\">Perial AM<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">0 \u20ac<\/td><td class=\"column-5\">-<\/td>\n<\/tr>\n<tr class=\"row-88 even\">\n\t<td class=\"column-1\">SCPI PF Grand Paris<\/td><td class=\"column-2\">Perial AM<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">427,64 \u20ac<\/td><td class=\"column-5\">398,23 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-89 odd\">\n\t<td class=\"column-1\">SCPI PFO<\/td><td class=\"column-2\">Perial AM<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">826,46 \u20ac<\/td><td class=\"column-5\">717,52 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-90 even\">\n\t<td class=\"column-1\">SCPI PFO2<\/td><td class=\"column-2\">Perial AM<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">145,84 \u20ac<\/td><td class=\"column-5\">143,92 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-91 odd\">\n\t<td class=\"column-1\">SCPI PF Hospitalit\u00e9 Europe<\/td><td class=\"column-2\">Perial AM<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">173,05 \u20ac<\/td><td class=\"column-5\">154,51 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-92 even\">\n\t<td class=\"column-1\">SCPI Patrimmo Commerce<\/td><td class=\"column-2\">Praemia Reim France (ex-Primonial REIM)<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">144,75 \u20ac<\/td><td class=\"column-5\">145,98 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-93 odd\">\n\t<td class=\"column-1\">SCPI Primopierre<\/td><td class=\"column-2\">Praemia Reim France (ex-Primonial REIM)<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">107,24 \u20ac<\/td><td class=\"column-5\">153,10 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-94 even\">\n\t<td class=\"column-1\">SCPI Primovie<\/td><td class=\"column-2\">Praemia Reim France (ex-Primonial REIM)<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">162,21 \u20ac<\/td><td class=\"column-5\">176,67 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-95 odd\">\n\t<td class=\"column-1\">SCPI Primofamily<\/td><td class=\"column-2\">Praemia Reim France (ex-Primonial REIM)<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">173,46 \u20ac<\/td><td class=\"column-5\">170,38 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-96 even\">\n\t<td class=\"column-1\">SCPI Patrimmo Croissance Impact<\/td><td class=\"column-2\">Praemia Reim France (ex-Primonial REIM)<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">643,23 \u20ac<\/td><td class=\"column-5\">619,12 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-97 odd\">\n\t<td class=\"column-1\">SCPI Remake Live<\/td><td class=\"column-2\">Remake Asset Management<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">n.d.<\/td><td class=\"column-5\">n.d.<\/td>\n<\/tr>\n<tr class=\"row-98 even\">\n\t<td class=\"column-1\">SCPI Efimmo 1<\/td><td class=\"column-2\">Sofidy<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">176,2 \u20ac<\/td><td class=\"column-5\">174,51 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-99 odd\">\n\t<td class=\"column-1\">SCPI Immorente<\/td><td class=\"column-2\">Sofidy<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">283,26 \u20ac<\/td><td class=\"column-5\">273,20 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-100 even\">\n\t<td class=\"column-1\">SCPI Sofiboutique (ex-Immorente 2)<\/td><td class=\"column-2\">Sofidy<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">273,2 \u20ac<\/td><td class=\"column-5\">281,69 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-101 odd\">\n\t<td class=\"column-1\">SCPI Sofidynamic<\/td><td class=\"column-2\">Sofidy<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">126,3 \u20ac<\/td><td class=\"column-5\">0 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-102 even\">\n\t<td class=\"column-1\">SCPI Sofidy Europe Invest<\/td><td class=\"column-2\">Sofidy<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">191,91 \u20ac<\/td><td class=\"column-5\">115,69 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-103 odd\">\n\t<td class=\"column-1\">SCPI Sofipierre<\/td><td class=\"column-2\">Sofidy<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">492,07 \u20ac<\/td><td class=\"column-5\">500,32 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-104 even\">\n\t<td class=\"column-1\">SCPI Coeur de Ville<\/td><td class=\"column-2\">Sogenial Immobilier<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">164,85 \u20ac<\/td><td class=\"column-5\">152,73 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-105 odd\">\n\t<td class=\"column-1\">SCPI C\u0153ur d'Europe<\/td><td class=\"column-2\">Sogenial Immobilier<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">124,92 \u20ac<\/td><td class=\"column-5\">136,85 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-106 even\">\n\t<td class=\"column-1\">SCPI C\u0153ur d'Avenir<\/td><td class=\"column-2\">Sogenial Immobilier<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">117,13 \u20ac<\/td><td class=\"column-5\">0 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-107 odd\">\n\t<td class=\"column-1\">SCPI Coeur de R\u00e9gions<\/td><td class=\"column-2\">Sogenial Immobilier<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">558,43 \u20ac<\/td><td class=\"column-5\">551,92 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-108 even\">\n\t<td class=\"column-1\">SCPI ESG Pierre Capitale<\/td><td class=\"column-2\">Swiss Life Asset Managers France<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">170,86 \u20ac<\/td><td class=\"column-5\">171,03 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-109 odd\">\n\t<td class=\"column-1\">SCPI Mistral Selection<\/td><td class=\"column-2\">Swiss Life Asset Managers France<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">127,45 \u20ac<\/td><td class=\"column-5\"><\/td>\n<\/tr>\n<tr class=\"row-110 even\">\n\t<td class=\"column-1\">SCPI Log In<\/td><td class=\"column-2\">Theoreim<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">218,26 \u20ac<\/td><td class=\"column-5\">198,42 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-111 odd\">\n\t<td class=\"column-1\">SCPI Notapierre<\/td><td class=\"column-2\">Unofi-Gestion d'Actif<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">n.d.<\/td><td class=\"column-5\">337,29 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-112 even\">\n\t<td class=\"column-1\">SCPI Urban C\u0153ur Commerce<\/td><td class=\"column-2\">Urban Premium<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">n.d.<\/td><td class=\"column-5\">n.d.<\/td>\n<\/tr>\n<tr class=\"row-113 odd\">\n\t<td class=\"column-1\">SCPI Wemo One<\/td><td class=\"column-2\">Wemo Reim<\/td><td class=\"column-3\">Variable<\/td><td class=\"column-4\">n.d.<\/td><td class=\"column-5\">-<\/td>\n<\/tr>\n<tr class=\"row-114 even\">\n\t<td class=\"column-1\">Capiforce (Ex- Capiforce Pierre)<\/td><td class=\"column-2\">Fiducial G\u00e9rance<\/td><td class=\"column-3\">Fixe<\/td><td class=\"column-4\">182,4<\/td><td class=\"column-5\">196.1 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-115 odd\">\n\t<td class=\"column-1\">Le Patrimoine Foncier<\/td><td class=\"column-2\">Aestiam (ex Foncia Pierre Gestion)<\/td><td class=\"column-3\">Fixe<\/td><td class=\"column-4\">1303,58 \u20ac<\/td><td class=\"column-5\">1306,30 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-116 even\">\n\t<td class=\"column-1\">AEW Paris Commerces (ex Actipierre 1, 2, 3)<\/td><td class=\"column-2\">AEW<\/td><td class=\"column-3\">Fixe<\/td><td class=\"column-4\">245,39 \u20ac<\/td><td class=\"column-5\">258,1 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-117 odd\">\n\t<td class=\"column-1\">Soprorente<\/td><td class=\"column-2\">Fiducial G\u00e9rance (BNP Paribas REIM France avant le 1er octobre 2023)<\/td><td class=\"column-3\">Fixe<\/td><td class=\"column-4\">178,6 \u20ac<\/td><td class=\"column-5\">204,2 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-118 even\">\n\t<td class=\"column-1\">Immo Placement<\/td><td class=\"column-2\">Atland Voisin<\/td><td class=\"column-3\">Fixe<\/td><td class=\"column-4\">715,82 \u20ac<\/td><td class=\"column-5\">764,72 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-119 odd\">\n\t<td class=\"column-1\">Pierre Selection<\/td><td class=\"column-2\">BNP Paribas REIM France<\/td><td class=\"column-3\">Fixe<\/td><td class=\"column-4\">190,69 \u20ac<\/td><td class=\"column-5\">209,17 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-120 even\">\n\t<td class=\"column-1\">Affinites Pierre<\/td><td class=\"column-2\">Groupama Gan REIM<\/td><td class=\"column-3\">Fixe<\/td><td class=\"column-4\">n.d.<\/td><td class=\"column-5\">192,76 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-121 odd\">\n\t<td class=\"column-1\">Attraits Pierre<\/td><td class=\"column-2\">Groupama Gan REIM<\/td><td class=\"column-3\">Fixe<\/td><td class=\"column-4\">n.d.<\/td><td class=\"column-5\">-<\/td>\n<\/tr>\n<tr class=\"row-122 even\">\n\t<td class=\"column-1\">Unidelta<\/td><td class=\"column-2\">Deltager<\/td><td class=\"column-3\">Fixe<\/td><td class=\"column-4\">1023,75 \u20ac<\/td><td class=\"column-5\">1037,42 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-123 odd\">\n\t<td class=\"column-1\">Ufifrance Immobilier<\/td><td class=\"column-2\">Praemia Reim France (ex-Primonial REIM)<\/td><td class=\"column-3\">Fixe<\/td><td class=\"column-4\">96,18 \u20ac<\/td><td class=\"column-5\">103,95 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-124 even\">\n\t<td class=\"column-1\">France Investipierre<\/td><td class=\"column-2\">BNP Paribas REIM France<\/td><td class=\"column-3\">Fixe<\/td><td class=\"column-4\">172,34 \u20ac<\/td><td class=\"column-5\">165,21 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-125 odd\">\n\t<td class=\"column-1\">Fructipierre<\/td><td class=\"column-2\">AEW<\/td><td class=\"column-3\">Fixe<\/td><td class=\"column-4\">337,63 \u20ac<\/td><td class=\"column-5\">417,65 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-126 even\">\n\t<td class=\"column-1\">L'Oustal Des Aveyronnais<\/td><td class=\"column-2\">Amundi Immobilier<\/td><td class=\"column-3\">Fixe<\/td><td class=\"column-4\">816,67 \u20ac<\/td><td class=\"column-5\">1191,45 \u20ac<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n<\/div><!-- #tablepress-29 from cache -->\n<p>Ces valeurs sont transmises par les soci\u00e9t\u00e9s de gestion aux associ\u00e9s :<\/p>\n<ul>\n<li>soit dans les rapports annuels<\/li>\n<li>soit dans les bulletins d\u2019information du premier trimestre de l\u2019ann\u00e9e d\u2019imposition<\/li>\n<li>soit dans des documents d\u2019information sp\u00e9cifiques<\/li>\n<li>soit dans le relev\u00e9 fiscal ou le bordereau fiscal re\u00e7u<\/li>\n<\/ul>\n<p>Ces valeurs sont communiqu\u00e9es \u00e0 titre informatif, pour aider les contribuables \u00e0 remplir leur d\u00e9claration. L\u2019associ\u00e9 demeure responsable de la saisie de ses formulaires\u00a0; il est libre de renseigner des valeurs diff\u00e9rentes, s\u2019il est en mesure de les justifier.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Exemple_de_calcul_de_valeur_IFI_pour_les_SCPI_Immorente_et_Epargne_Pierre\"><\/span>Exemple de calcul de valeur IFI pour les SCPI Immorente et Epargne Pierre<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Valeur IFI 2025 d\u2019Immorente communiqu\u00e9e par Sofidy : 283,26 euros<br \/>\nNombre de parts d\u00e9tenues au 1er janvier 2025 : 180<br \/>\nMontant \u00e0 d\u00e9clarer : 50.986,80 euros (283,26 x 180)<\/p>\n<p>Valeur IFI 2025 d\u2019Epargne Pierre communiqu\u00e9e par Atland Voisin : 174,95 euros<br \/>\nNombre de parts d\u00e9tenues au 1er janvier 2025 : 280<br \/>\nMontant \u00e0 d\u00e9clarer : 48.986 euros (174,95 x 280)<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Les_SCPI_dans_la_declaration_dIFI\"><\/span>Les SCPI dans la d\u00e9claration d\u2019IFI<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>Il n\u2019existe pas de case d\u00e9di\u00e9e aux parts de SCPI dans la d\u00e9claration d\u2019IFI. Leur valeur entre dans le total \u00e0 d\u00e9clarer dans la case 9CA<\/strong> intitul\u00e9e \u00ab\u00a0BIENS D\u00c9TENUS INDIRECTEMENT\u00a0\u00bb. Cette case correspond au total de tous les biens d\u00e9tenus par l\u2019interm\u00e9diaire de soci\u00e9t\u00e9s, de fonds de placement (SCPI, OPCI, SC\/SCI) ou en tant qu\u2019unit\u00e9 de compte de contrat d\u2019assurance vie ou de capitalisation.<\/p>\n<p>On peut distinguer deux situations pour un porteur de parts de SCPI :<\/p>\n<ol>\n<li>si les biens d\u00e9tenus indirectement sont compos\u00e9s uniquement de parts de SCPI, le total \u00e0 d\u00e9clarer case 9CA est \u00e9gal au cumul de la valeur IFI des part de SCPI d\u00e9tenues<\/li>\n<li>si le contribuable d\u00e9tient d\u2019autres actifs indirectement, en plus des parts de SCPI, le total \u00e0 d\u00e9clarer case 9CA est \u00e9gal \u00e0 l\u2019addition de la portion d\u2019immobilier d\u00e9tenue au travers des diff\u00e9rentes structures juridiques dont il poss\u00e8de des parts<\/li>\n<\/ol>\n<p>Dans les deux cas, la d\u00e9composition du total d\u00e9clar\u00e9 case 9CA \u00e0 d\u00e9tailler \u00e0 l&rsquo;annexe 3 de la d\u00e9claration IFI, \u00e9galement intitul\u00e9e \u00ab\u00a0BIENS D\u00c9TENUS INDIRECTEMENT\u00a0\u00bb.<\/p>\n<p>En pratique, sont \u00e0 d\u00e9clarer :<\/p>\n<ul>\n<li>le nom et l\u2019adresse de la SCPI dans la colonne D\u00e9nomination de la soci\u00e9t\u00e9<\/li>\n<li>le num\u00e9ro Siren<\/li>\n<li>le nombre de parts d\u00e9tenues dans la colonne % du capital d\u00e9tenu<\/li>\n<li>la valeur v\u00e9nale (valeur v\u00e9nale x nombre de parts) dans la colonne Valeur v\u00e9nale des droits, parts ou actions<\/li>\n<li>la valeur IFI dans la colonne Valeur d\u00e9clar\u00e9e<\/li>\n<\/ul>\n<p>Le total des diff\u00e9rents biens d\u00e9tenus indirectement saisi dans la case 9CA\u00a0en bas de la colonne valeur d\u00e9clar\u00e9e est \u00e0 reporter en case 9CA du formulaire principal.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"SCPI_en_assurance_vie_et_imposition_a_lIFI\"><\/span>SCPI en assurance vie et imposition \u00e0 l\u2019IFI<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>Les parts de SCPI d\u00e9tenues au travers d\u2019un contrat d\u2019assurance vie en tant qu\u2019unit\u00e9s de compte (supports non garantis) sont \u00e9galement taxables<\/strong>, si le contrat est rachetable (ce qui est le cas de la plupart des contrats). Leur valeur au 1er janvier est, comme les parts de SCPI d\u00e9tenues en direct, incluse dans le total des actifs immobiliers d\u00e9tenu indirectement \u00e0 d\u00e9clarer case 9CA. Elle doit aussi \u00eatre d\u00e9taill\u00e9e en annexe 3 (BIENS D\u00c9TENUS INDIRECTEMENT).<\/p>\n<p>La valeur d\u00e9clar\u00e9e demand\u00e9e par l\u2019administration fiscale en annexe 3 correspond \u00e0 la valeur IFI pr\u00e9conis\u00e9e fournie par la compagnie d\u2019assurance qui assure le contrat.<\/p>\n<p>Cette valeur IFI correspond au pourcentage d\u2019actifs immobiliers contenu dans la SCPI. Ce pourcentage est parfois appel\u00e9 \u00ab\u00a0taux IFI\u00a0\u00bb dans les relev\u00e9s fiscaux mis \u00e0 disposition par les assureurs.<\/p>\n<p>Pour savoir quel montant il faut d\u00e9clarer, il convient de multiplier la valeur IFI indicative de la part par le nombre d\u2019unit\u00e9s de compte d\u00e9tenues.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Parts_de_SCPI_dans_un_PER_et_IFI\"><\/span>Parts de SCPI dans un PER et IFI<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Un plan d\u2019\u00e9pargne retraite (PER) n\u2019est en principe pas rachetable, les sommes \u00e9tant bloqu\u00e9es jusqu\u2019\u00e0 l\u2019\u00e2ge de la retraite. <strong>Les SCPI log\u00e9es au sein d\u2019un PER ne sont donc pas imposables \u00e0 l\u2019IFI, pendant la phase d\u2019\u00e9pargne<\/strong> (p\u00e9riode durant laquelle on accumule un capital).<\/p>\n<p>Cependant, <strong>d\u00e8s lors que le PER devient rachetable, les parts de SCPI sont \u00e0 inscrire dans la d\u00e9claration d\u2019IFI<\/strong>, toujours \u00e0 hauteur du pourcentage d\u2019actifs d\u2019immobiliers qui compose leur patrimoine. L\u2019administration fiscale estime que le caract\u00e8re rachetable du PER se manifeste dans les cas suivants :<\/p>\n<ul>\n<li>une fois l\u2019\u00e2ge de la retraite atteint<\/li>\n<li>en cas d\u2019\u00e9v\u00e8nement de la vie pouvant donner lieu \u00e0 un d\u00e9blocage anticip\u00e9 (d\u00e9c\u00e8s du conjoint ou du partenaire de Pacs, surendettement du titulaire, etc.)<\/li>\n<li>pour un PER d\u00e9tenu par un enfant mineur (r\u00e8gle en vigueur depuis le 1er janvier 2025)<\/li>\n<\/ul>\n<p>Dans de tels cas, les parts de SCPI sont \u00e0 prendre en compte dans les biens d\u00e9tenus indirectement d\u00e9clar\u00e9s case 9CA. Les modalit\u00e9s d\u2019imposition et de d\u00e9claration sont alors les m\u00eames que dans le cadre d\u2019un contrat d\u2019assurance vie (voir ci-dessus).<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Valeur_IFI_de_SCPI_pour_un_non-resident_fiscal\"><\/span>Valeur IFI de SCPI pour un non-r\u00e9sident fiscal<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>La valeur IFI des parts de SCPI d\u00e9tenues par une personne ayant son domicile fiscal hors de France diff\u00e8re de celles d\u00e9tenues par un r\u00e9sident fiscal en France, lorsque la SCPI d\u00e9tient des actifs en dehors de l\u2019Hexagone<\/strong>. En effet, <strong>un non-r\u00e9sident fiscal est exon\u00e9r\u00e9 d\u2019IFI pour la part d\u2019actifs qu\u2019il d\u00e9tient \u00e0 l\u2019\u00e9tranger<\/strong>, directement ou indirectement (source\u00a0: 2\u00b0 de l\u2019article 964 du Code g\u00e9n\u00e9ral des imp\u00f4ts). Cette exon\u00e9ration s\u2019applique entre autres aux biens immobiliers d\u00e9tenus via des parts de SCPI.<\/p>\n<p>Les implications de cette r\u00e8gles sont les suivantes\u00a0:<\/p>\n<ul>\n<li>la valeur IFI d\u2019une SCPI d\u00e9tenant 100% de ses actifs en France est identique pour les r\u00e9sidents et les non-r\u00e9sidents<\/li>\n<li>quand le parc immobilier d\u2019une SCPI est situ\u00e9 enti\u00e8rement hors de France, la valeur de ses parts est totalement exon\u00e9r\u00e9e pour un non-r\u00e9sident soumis \u00e0 l\u2019IFI<br \/>\n-&gt; c\u2019est le cas des SCPI dites europ\u00e9ennes ne disposant d\u2019aucun immeuble en France<\/li>\n<li>si une SCPI d\u00e9tient des actifs en France et en dehors, la valeur IFI de ses parts sera plus basse pour un non-r\u00e9sident que pour un r\u00e9sident<br \/>\n-&gt; cela explique aussi pourquoi la valeur IFI peut fluctuer d\u2019une ann\u00e9e sur l\u2019autre (en fonction de la proportion de biens d\u00e9tenus hors de France), m\u00eame sans \u00e9volution du prix de la part<\/li>\n<\/ul>\n<p>Dans le tableau ci-dessous, figure la valeur IFI indicative des parts de SCPI pour les non-r\u00e9sidents fiscaux\u00a0:<br \/>\n<div id=\"tablepress-27-scroll-wrapper\" class=\"tablepress-scroll-wrapper\">\n\n<table id=\"tablepress-27\" class=\"tablepress tablepress-id-27 tablepress-responsive\">\n<thead>\n<tr class=\"row-1 odd\">\n\t<th class=\"column-1\">Nom de la SCPI<\/th><th class=\"column-2\">Soci\u00e9t\u00e9 de gestion<\/th><th class=\"column-3\">Valeur IFI 2024 pour un non-r\u00e9sident<\/th>\n<\/tr>\n<\/thead>\n<tfoot>\n<tr class=\"row-113 odd\">\n\t<th class=\"column-1\">Source : soci\u00e9t\u00e9s de gestion<\/th><th class=\"column-2\"><\/th><th class=\"column-3\"><\/th>\n<\/tr>\n<\/tfoot>\n<tbody class=\"row-hover\">\n<tr class=\"row-2 even\">\n\t<td class=\"column-1\">SCPI Elialys<\/td><td class=\"column-2\">Advenis Investment Managers<\/td><td class=\"column-3\">0 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-3 odd\">\n\t<td class=\"column-1\">SCPI Eurovalys<\/td><td class=\"column-2\">Advenis Investment Managers<\/td><td class=\"column-3\">0 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-4 even\">\n\t<td class=\"column-1\">SCPI Aestiam Cap'Hebergimmo<\/td><td class=\"column-2\">Aestiam<\/td><td class=\"column-3\">125,87 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-5 odd\">\n\t<td class=\"column-1\">SCPI Pierrevenus<\/td><td class=\"column-2\">Aestiam<\/td><td class=\"column-3\">249,85 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-6 even\">\n\t<td class=\"column-1\">SCPI Aestiam Pierre Rendement<\/td><td class=\"column-2\">Aestiam<\/td><td class=\"column-3\">756,6 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-7 odd\">\n\t<td class=\"column-1\">SCPI Aestiam Placement Pierre<\/td><td class=\"column-2\">Aestiam<\/td><td class=\"column-3\">269,04 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-8 even\">\n\t<td class=\"column-1\">SCPI Commerces Europe (ex-Actipierre Europe)<\/td><td class=\"column-2\">AEW<\/td><td class=\"column-3\">112,38 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-9 odd\">\n\t<td class=\"column-1\">SCPI AEW Diversification Allemagne<\/td><td class=\"column-2\">AEW<\/td><td class=\"column-3\">0 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-10 even\">\n\t<td class=\"column-1\">SCPI AEW Patrimoine Sant\u00e9<\/td><td class=\"column-2\">AEW<\/td><td class=\"column-3\">0 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-11 odd\">\n\t<td class=\"column-1\">SCPI Atout Pierre Diversification<\/td><td class=\"column-2\">AEW<\/td><td class=\"column-3\">601,31 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-12 even\">\n\t<td class=\"column-1\">SCPI Fructir\u00e9gions Europe<\/td><td class=\"column-2\">AEW<\/td><td class=\"column-3\">113,44 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-13 odd\">\n\t<td class=\"column-1\">SCPI Immo Evolutif<\/td><td class=\"column-2\">AEW<\/td><td class=\"column-3\">12529,58 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-14 even\">\n\t<td class=\"column-1\">SCPI Laffitte Pierre<\/td><td class=\"column-2\">AEW<\/td><td class=\"column-3\">258,86 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-15 odd\">\n\t<td class=\"column-1\">SCPI Activimmo<\/td><td class=\"column-2\">Alderan<\/td><td class=\"column-3\">341 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-16 even\">\n\t<td class=\"column-1\">SCPI Com\u00e8te<\/td><td class=\"column-2\">Alderan<\/td><td class=\"column-3\">0 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-17 odd\">\n\t<td class=\"column-1\">SCPI Alta Convictions<\/td><td class=\"column-2\">Altarea IM<\/td><td class=\"column-3\">66,09 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-18 even\">\n\t<td class=\"column-1\">SCPI Altixia Cadence XII<\/td><td class=\"column-2\">Altixia REIM<\/td><td class=\"column-3\">138,72 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-19 odd\">\n\t<td class=\"column-1\">SCPI Altixia Commerces<\/td><td class=\"column-2\">Altixia REIM<\/td><td class=\"column-3\">184,67 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-20 even\">\n\t<td class=\"column-1\">SCPI Amundi Delta Capital Sant\u00e9<\/td><td class=\"column-2\">Amundi Immobilier<\/td><td class=\"column-3\">71,71 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-21 odd\">\n\t<td class=\"column-1\">SCPI Edissimmo<\/td><td class=\"column-2\">Amundi Immobilier<\/td><td class=\"column-3\">146,57 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-22 even\">\n\t<td class=\"column-1\">SCPI Genepierre<\/td><td class=\"column-2\">Amundi Immobilier<\/td><td class=\"column-3\">180,95 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-23 odd\">\n\t<td class=\"column-1\">SCPI Rivoli Avenir Patrimoine<\/td><td class=\"column-2\">Amundi Immobilier<\/td><td class=\"column-3\">199,25 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-24 even\">\n\t<td class=\"column-1\">SCPI Transitions Europe<\/td><td class=\"column-2\">Arkea Reim<\/td><td class=\"column-3\">0 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-25 odd\">\n\t<td class=\"column-1\">SCPI Epargne Pierre<\/td><td class=\"column-2\">Atland Voisin<\/td><td class=\"column-3\">175,96 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-26 even\">\n\t<td class=\"column-1\">SCPI Epargne Pierre Europe<\/td><td class=\"column-2\">Atland Voisin<\/td><td class=\"column-3\">0 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-27 odd\">\n\t<td class=\"column-1\">SCPI Atream H\u00f4tels<\/td><td class=\"column-2\">Atream<\/td><td class=\"column-3\">208,04 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-28 even\">\n\t<td class=\"column-1\">SCPI Carac Perspectives Immo<\/td><td class=\"column-2\">Atream<\/td><td class=\"column-3\">187,45<\/td>\n<\/tr>\n<tr class=\"row-29 odd\">\n\t<td class=\"column-1\">SCPI UP\u00caKA<\/td><td class=\"column-2\">Axipit REP<\/td><td class=\"column-3\">n.d.<\/td>\n<\/tr>\n<tr class=\"row-30 even\">\n\t<td class=\"column-1\">SCPI Accimmo Pierre<\/td><td class=\"column-2\">BNP Paribas REIM France<\/td><td class=\"column-3\">141,61 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-31 odd\">\n\t<td class=\"column-1\">SCPI Acc\u00e8s Valeur Pierre<\/td><td class=\"column-2\">BNP Paribas REIM France<\/td><td class=\"column-3\">758,09 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-32 even\">\n\t<td class=\"column-1\">SCPI Opus Real<\/td><td class=\"column-2\">BNP Paribas REIM France<\/td><td class=\"column-3\">0 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-33 odd\">\n\t<td class=\"column-1\">SCPI Optimale<\/td><td class=\"column-2\">Consultim AM<\/td><td class=\"column-3\">202,87 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-34 even\">\n\t<td class=\"column-1\">SCPI Corum Origin<\/td><td class=\"column-2\">Corum AM<\/td><td class=\"column-3\">n.d.<\/td>\n<\/tr>\n<tr class=\"row-35 odd\">\n\t<td class=\"column-1\">SCPI Corum XL<\/td><td class=\"column-2\">Corum AM<\/td><td class=\"column-3\">0 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-36 even\">\n\t<td class=\"column-1\">SCPI Eurion<\/td><td class=\"column-2\">Corum AM<\/td><td class=\"column-3\">0 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-37 odd\">\n\t<td class=\"column-1\">SCPI Epsilon 360\u00b0<\/td><td class=\"column-2\">Epsicap Reim (ex(Epsilon Capital)<\/td><td class=\"column-3\">221,72 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-38 even\">\n\t<td class=\"column-1\">SCPI Pierval Sant\u00e9<\/td><td class=\"column-2\">Euryale Asset Management<\/td><td class=\"column-3\">51,78 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-39 odd\">\n\t<td class=\"column-1\">SCPI Buroboutic<\/td><td class=\"column-2\">Fiducial G\u00e9rance<\/td><td class=\"column-3\">201 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-40 even\">\n\t<td class=\"column-1\">SCPI Ficommerce<\/td><td class=\"column-2\">Fiducial G\u00e9rance<\/td><td class=\"column-3\">184 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-41 odd\">\n\t<td class=\"column-1\">SCPI Logipierre 3<\/td><td class=\"column-2\">Fiducial G\u00e9rance<\/td><td class=\"column-3\">1367,5 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-42 even\">\n\t<td class=\"column-1\">SCPI Pierre Expansion Sant\u00e9<\/td><td class=\"column-2\">Fiducial G\u00e9rance<\/td><td class=\"column-3\">191,5 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-43 odd\">\n\t<td class=\"column-1\">SCPI Selectipierre 2<\/td><td class=\"column-2\">Fiducial G\u00e9rance<\/td><td class=\"column-3\">690,5 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-44 even\">\n\t<td class=\"column-1\">Fonci\u00e8re des Praticiens<\/td><td class=\"column-2\">Fonci\u00e8re Magellan<\/td><td class=\"column-3\">580,58 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-45 odd\">\n\t<td class=\"column-1\">SCPI Cap Fonci\u00e8res et Territoires<\/td><td class=\"column-2\">Foncieres et Territoires<\/td><td class=\"column-3\">218,56 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-46 even\">\n\t<td class=\"column-1\">SCPI Atlantique Mur R\u00e9gions<\/td><td class=\"column-2\">Otoktone 3i<\/td><td class=\"column-3\">899,49 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-47 odd\">\n\t<td class=\"column-1\">SCPI GMA Essentialis<\/td><td class=\"column-2\">Greenman Arth<\/td><td class=\"column-3\">47,59 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-48 even\">\n\t<td class=\"column-1\">SCPI Elys\u00e9es Pierre<\/td><td class=\"column-2\">HSBC REIM<\/td><td class=\"column-3\">720,98 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-49 odd\">\n\t<td class=\"column-1\">SCPI Allianz Home<\/td><td class=\"column-2\">Immovalor Gestion<\/td><td class=\"column-3\">96,33 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-50 even\">\n\t<td class=\"column-1\">SCPI Allianz Pierre<\/td><td class=\"column-2\">Immovalor Gestion<\/td><td class=\"column-3\">291,35 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-51 odd\">\n\t<td class=\"column-1\">SCPI Grand Paris R\u00e9sidentiels<\/td><td class=\"column-2\">Inter Gestion Reim<\/td><td class=\"column-3\">166,13 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-52 even\">\n\t<td class=\"column-1\">SCPI Cristal Life<\/td><td class=\"column-2\">Inter Gestion Reim<\/td><td class=\"column-3\">136,69 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-53 odd\">\n\t<td class=\"column-1\">SCPI Cristal Rente<\/td><td class=\"column-2\">Inter Gestion Reim<\/td><td class=\"column-3\">213,35 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-54 even\">\n\t<td class=\"column-1\">SCPI Iroko Zen<\/td><td class=\"column-2\">Iroko<\/td><td class=\"column-3\">76,81 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-55 odd\">\n\t<td class=\"column-1\">SCPI Kyaneos Pierre<\/td><td class=\"column-2\">Kyaneos AM<\/td><td class=\"column-3\">941,79 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-56 even\">\n\t<td class=\"column-1\">SCPI LF Croissance &amp; Territoires (ex CM-CIC Pierre Investissement)<\/td><td class=\"column-2\">La Fran\u00e7aise REM<\/td><td class=\"column-3\">213,81 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-57 odd\">\n\t<td class=\"column-1\">SCPI Credit Mutuel Pierre 1<\/td><td class=\"column-2\">La Fran\u00e7aise REM<\/td><td class=\"column-3\">216,8 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-58 even\">\n\t<td class=\"column-1\">SCPI Epargne Fonciere<\/td><td class=\"column-2\">La Fran\u00e7aise REM<\/td><td class=\"column-3\">691,39 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-59 odd\">\n\t<td class=\"column-1\">SCPI LF Avenir Sant\u00e9<\/td><td class=\"column-2\">La Fran\u00e7aise REM<\/td><td class=\"column-3\">185,31 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-60 even\">\n\t<td class=\"column-1\">SCPI LF Europimmo<\/td><td class=\"column-2\">La Fran\u00e7aise REM<\/td><td class=\"column-3\">87,92 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-61 odd\">\n\t<td class=\"column-1\">SCPI LF Les Grands Palais<\/td><td class=\"column-2\">La Fran\u00e7aise REM<\/td><td class=\"column-3\">977,81 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-62 even\">\n\t<td class=\"column-1\">SCPI LF Opportunit\u00e9 Immo<\/td><td class=\"column-2\">La Fran\u00e7aise REM<\/td><td class=\"column-3\">160,41 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-63 odd\">\n\t<td class=\"column-1\">SCPI LF Grand Paris Patrimoine<\/td><td class=\"column-2\">La Fran\u00e7aise REM<\/td><td class=\"column-3\">272,42 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-64 even\">\n\t<td class=\"column-1\">SCPI Selectinvest 1<\/td><td class=\"column-2\">La Fran\u00e7aise REM<\/td><td class=\"column-3\">515,51 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-65 odd\">\n\t<td class=\"column-1\">SCPI Metronome (ex-Aedificis)<\/td><td class=\"column-2\">Midi 2i<\/td><td class=\"column-3\">1129,34 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-66 even\">\n\t<td class=\"column-1\">SCPI MyShareSCPI<\/td><td class=\"column-2\">My Share Company<\/td><td class=\"column-3\">130,51 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-67 odd\">\n\t<td class=\"column-1\">SCPI MyShareEducation<\/td><td class=\"column-2\">My Share Company<\/td><td class=\"column-3\">66,78 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-68 even\">\n\t<td class=\"column-1\">SCPI Fair Invest<\/td><td class=\"column-2\">Norma Capital<\/td><td class=\"column-3\">135,14 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-69 odd\">\n\t<td class=\"column-1\">SCPI NCap Continent<\/td><td class=\"column-2\">Norma Capital<\/td><td class=\"column-3\">0 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-70 even\">\n\t<td class=\"column-1\">SCPI Vend\u00f4me R\u00e9gions<\/td><td class=\"column-2\">Norma Capital<\/td><td class=\"column-3\">521,64 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-71 odd\">\n\t<td class=\"column-1\">SCPI Neo<\/td><td class=\"column-2\">Novaxia Investissement<\/td><td class=\"column-3\">104,9 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-72 even\">\n\t<td class=\"column-1\">SCPI Interpierre Europe Centrale<\/td><td class=\"column-2\">Paref Gestion<\/td><td class=\"column-3\">0 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-73 odd\">\n\t<td class=\"column-1\">SCPI Interpierre France<\/td><td class=\"column-2\">Paref Gestion<\/td><td class=\"column-3\">182,05 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-74 even\">\n\t<td class=\"column-1\">SCPI Novapierre 1<\/td><td class=\"column-2\">Paref Gestion<\/td><td class=\"column-3\">374,23 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-75 odd\">\n\t<td class=\"column-1\">SCPI Novapierre Allemagne<\/td><td class=\"column-2\">Paref Gestion<\/td><td class=\"column-3\">0 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-76 even\">\n\t<td class=\"column-1\">SCPI Novapierre Allemagne 2<\/td><td class=\"column-2\">Paref Gestion<\/td><td class=\"column-3\">0 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-77 odd\">\n\t<td class=\"column-1\">SCPI PF Grand Paris<\/td><td class=\"column-2\">Perial AM<\/td><td class=\"column-3\">398,23 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-78 even\">\n\t<td class=\"column-1\">SCPI PFO<\/td><td class=\"column-2\">Perial AM<\/td><td class=\"column-3\">448,26 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-79 odd\">\n\t<td class=\"column-1\">SCPI PFO2<\/td><td class=\"column-2\">Perial AM<\/td><td class=\"column-3\">111,02 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-80 even\">\n\t<td class=\"column-1\">SCPI PF Hospitalit\u00e9 Europe<\/td><td class=\"column-2\">Perial AM<\/td><td class=\"column-3\">0 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-81 odd\">\n\t<td class=\"column-1\">SCPI Patrimmo Commerce<\/td><td class=\"column-2\">Primonial REIM<\/td><td class=\"column-3\">127,1 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-82 even\">\n\t<td class=\"column-1\">SCPI Primopierre<\/td><td class=\"column-2\">Primonial REIM<\/td><td class=\"column-3\">153,1 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-83 odd\">\n\t<td class=\"column-1\">SCPI Primovie<\/td><td class=\"column-2\">Primonial REIM<\/td><td class=\"column-3\">117,49 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-84 even\">\n\t<td class=\"column-1\">SCPI Primofamily<\/td><td class=\"column-2\">Primonial REIM<\/td><td class=\"column-3\">142,76 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-85 odd\">\n\t<td class=\"column-1\">SCPI Patrimmo Croissance Impact <\/td><td class=\"column-2\">Primonial REIM<\/td><td class=\"column-3\">613,17 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-86 even\">\n\t<td class=\"column-1\">SCPI Remake Live<\/td><td class=\"column-2\">Remake Asset Management<\/td><td class=\"column-3\">n.d.<\/td>\n<\/tr>\n<tr class=\"row-87 odd\">\n\t<td class=\"column-1\">SCPI Efimmo 1<\/td><td class=\"column-2\">Sofidy<\/td><td class=\"column-3\">135,49 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-88 even\">\n\t<td class=\"column-1\">SCPI Immorente<\/td><td class=\"column-2\">Sofidy<\/td><td class=\"column-3\">218,3 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-89 odd\">\n\t<td class=\"column-1\">SCPI Immorente 2<\/td><td class=\"column-2\">Sofidy<\/td><td class=\"column-3\">277,23 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-90 even\">\n\t<td class=\"column-1\">SCPI Sofidynamic<\/td><td class=\"column-2\">Sofidy<\/td><td class=\"column-3\">0 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-91 odd\">\n\t<td class=\"column-1\">SCPI Sofidy Europe Invest<\/td><td class=\"column-2\">Sofidy<\/td><td class=\"column-3\">0 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-92 even\">\n\t<td class=\"column-1\">SCPI Sofipierre<\/td><td class=\"column-2\">Sofidy<\/td><td class=\"column-3\">490,46 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-93 odd\">\n\t<td class=\"column-1\">SCPI Coeur de Ville<\/td><td class=\"column-2\">Sogenial Immobilier<\/td><td class=\"column-3\">152,73 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-94 even\">\n\t<td class=\"column-1\">SCPI C\u0153ur d'Europe<\/td><td class=\"column-2\">Sogenial Immobilier<\/td><td class=\"column-3\">0 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-95 odd\">\n\t<td class=\"column-1\">SCPI C\u0153ur d'Avenir<\/td><td class=\"column-2\">Sogenial Immobilier<\/td><td class=\"column-3\">0 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-96 even\">\n\t<td class=\"column-1\">SCPI Coeur de R\u00e9gions<\/td><td class=\"column-2\">Sogenial Immobilier<\/td><td class=\"column-3\">551,92 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-97 odd\">\n\t<td class=\"column-1\">SCPI ESG Pierre Capitale<\/td><td class=\"column-2\">Swiss Life REIM<\/td><td class=\"column-3\">87,25 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-98 even\">\n\t<td class=\"column-1\">SCPI Log In<\/td><td class=\"column-2\">Theoreim<\/td><td class=\"column-3\">0 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-99 odd\">\n\t<td class=\"column-1\">SCPI Notapierre<\/td><td class=\"column-2\">Unofi-Gestion d'Actif<\/td><td class=\"column-3\">337,29 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-100 even\">\n\t<td class=\"column-1\">SCPI Urban C\u0153ur Commerce<\/td><td class=\"column-2\">Urban Premium<\/td><td class=\"column-3\">n.d.<\/td>\n<\/tr>\n<tr class=\"row-101 odd\">\n\t<td class=\"column-1\">Capiforce (Ex- Capiforce Pierre)<\/td><td class=\"column-2\">Fiducial G\u00e9rance<\/td><td class=\"column-3\">196,1 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-102 even\">\n\t<td class=\"column-1\">Le Patrimoine Foncier<\/td><td class=\"column-2\">Aestiam (ex Foncia Pierre Gestion)<\/td><td class=\"column-3\">1306,3 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-103 odd\">\n\t<td class=\"column-1\">AEW Paris Commerces (Ex Actipierre 1, 2, 3)<\/td><td class=\"column-2\">AEW<\/td><td class=\"column-3\">258,1 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-104 even\">\n\t<td class=\"column-1\">Soprorente<\/td><td class=\"column-2\">Fiducial G\u00e9rance (BNP Paribas REIM France avant le 1er octobre 2023)<\/td><td class=\"column-3\">204,2 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-105 odd\">\n\t<td class=\"column-1\">Immo Placement<\/td><td class=\"column-2\">Atland Voisin<\/td><td class=\"column-3\">764,72 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-106 even\">\n\t<td class=\"column-1\">Pierre Selection<\/td><td class=\"column-2\">BNP Paribas REIM France<\/td><td class=\"column-3\">209,17 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-107 odd\">\n\t<td class=\"column-1\">Affinites Pierre<\/td><td class=\"column-2\">Groupama Gan REIM<\/td><td class=\"column-3\">150,12 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-108 even\">\n\t<td class=\"column-1\">Unidelta<\/td><td class=\"column-2\">Deltager<\/td><td class=\"column-3\">1037,42 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-109 odd\">\n\t<td class=\"column-1\">Ufifrance Immobilier<\/td><td class=\"column-2\">Primonial REIM<\/td><td class=\"column-3\">103,95 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-110 even\">\n\t<td class=\"column-1\">France Investipierre<\/td><td class=\"column-2\">BNP Paribas REIM France<\/td><td class=\"column-3\">165,21 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-111 odd\">\n\t<td class=\"column-1\">Fructipierre<\/td><td class=\"column-2\">AEW<\/td><td class=\"column-3\">417,65 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-112 even\">\n\t<td class=\"column-1\">L'Oustal Des Aveyronnais<\/td><td class=\"column-2\">Amundi Immobilier<\/td><td class=\"column-3\">1191,45 \u20ac<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n<\/div><!-- #tablepress-27 from cache --><\/p>\n<h2><span class=\"ez-toc-section\" id=\"IFI_pour_les_SCPI_detenues_en_usufruit_et_en_nue-propriete\"><\/span>IFI pour les SCPI d\u00e9tenues en usufruit et en nue-propri\u00e9t\u00e9<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Les parts de SCPI sont imposables pour leur valeur en pleine propri\u00e9t\u00e9 lorsqu\u2019elles sont d\u00e9tenues par un usufruitier (source\u00a0: article 968 du CGI). Cons\u00e9quence, en cas d\u2019acquisition par un \u00e9pargnant de la nue-propri\u00e9t\u00e9 de parts de SCPI, leur valeur n\u2019est pas prise en compte dans la base imposable \u00e0 l\u2019IFI.<\/p>\n<p>Cependant, en cas d\u2019usufruit l\u00e9gal (issu d\u2019une succession lorsque le conjoint survivant opte pour l\u2019usufruit), l\u2019imposition \u00e0 l\u2019IFI est r\u00e9partie entre l\u2019usufruitier et le nu-propri\u00e9taire.<\/p>\n<p>Ainsi, lorsque le patrimoine du d\u00e9funt comporte des parts de SCPI, leur valeur est ventil\u00e9e entre l\u2019usufruitier et les nus-propri\u00e9taires, selon un bar\u00e8me qui d\u00e9pend de l\u2019\u00e2ge de l\u2019usufruitier au d\u00e9c\u00e8s du d\u00e9funt (bar\u00e8me pr\u00e9vu \u00e0 l\u2019article 669 du CGI).<\/p>\n<p><span style=\"text-decoration: underline\">Exemple\u00a0:<\/span><br \/>\nPatrimoine du d\u00e9funt comportant 100.000 euros de SCPI Corum Origin<br \/>\n\u00c2ge de l\u2019usufruitier\u00a0: 65 ans, correspondant \u00e0 une valeur de l\u2019usufruit \u00e9gale \u00e0 50% de la valeur en pleine propri\u00e9t\u00e9<br \/>\nValeur de l\u2019usufruit des parts de SCPI\u00a0: 50.000 euros<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"<p>Les parts de SCPI font partie des placements imposables \u00e0 l\u2019imp\u00f4t sur la fortune immobili\u00e8re (IFI) \u00e0 renseigner chaque ann\u00e9e dans la d\u00e9claration, sans abattement. Cependant, des cas d\u2019exon\u00e9ration existent selon la qualit\u00e9 du contribuable, la composition du patrimoine des SCPI et le mode de d\u00e9tention (PER notamment). Valeur IFI \u00e0 d\u00e9clarer SCPI par SCPI, modalit\u00e9s de d\u00e9claration, r\u00e8gles en cas de d\u00e9tention via une assurance vie\u2026 Tout sur l\u2019imposition des SCPI \u00e0 l\u2019IFI.<\/p>\n","protected":false},"author":13709,"featured_media":22469,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[29],"tags":[],"class_list":["post-7876","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 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Valeur IFI SCPI 2025 : montant, d\u00e9claration, assurance vie<\/title>\n<meta name=\"description\" content=\"Les parts de SCPI font partie des placements imposables \u00e0 l\u2019imp\u00f4t sur la fortune immobili\u00e8re (IFI) \u00e0 renseigner chaque ann\u00e9e dans la d\u00e9claration d&#039;IFI\" 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