Maître Claire LOULIERE

Avocat au barreau de Bayonne

Compétences : Droit fiscal et droit douanier

Barreau : Bayonne

Adresse : 7 rue du Palais 64100 BAYONNE

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Publié le 30/01/2020

IMPÔT SUR LA FORTUNE - Abattement de 30% sur la résidence principale en cas de détention via une SCI

Article juridique - Droit fiscal et droit douanier

Par Me Claire LOULIERE

IMPÔT SUR LA FORTUNE - Abattement de 30% sur la résidence principale en cas de détention via une SCI

Pour le calcul de l’Impôt Sur la Fortune (ISF), désormais Impôt sur la Fortune Immobilière (IFI), un abattement de 30 % est applicable sur la valeur réelle de la résidence principale. Seuls pouvent toutefois en bénéficier les personnes directement propriétaires de leur résidence principale, l'abattement n'étant pas applicable en cas de détention de la résidence principale via une SCI.

Par une décision du 17 janvier 2020, rendue pour l'ancien ISF, mais valable aussi en matière d'IFI, le Conseil Constitutionnel a jugé que cette différence de traitement ne portait pas atteinte aux principes d’égalité devant la loi et devant les charges publiques (cf. Décision n° 2019-820 QPC, 17/01/2020).

La Haute Juridiction considère en effet qu’il existe une différence de situation entre un propriétaire direct et l'associé d'une SCI: ce dernier ne dispose pas des droits attachés à la qualité de propriétaire des immeubles appartenant à la société, même lorsqu’il détient l’intégralité des parts sociales. De plus, la valeur des parts d’une SCI n'est pas nécessairement la même que celle des immeubles qu'elle détient.

Ce sujet qui a fait couler beaucoup d'encre est ainsi définitivement tranché !

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