Maître Dominique LAURANT

Avocat au barreau de Paris

Avocat titulaire d'un certificat de spécialisation en Droit fiscal et droit douanier

Compétences : Droit fiscal et droit douanier, Fiscalité internationale, Fiscalité de l'activité professionnelle, Fiscalité immobilière, Fiscalité des particuliers, T.V.A.

Barreau : Paris

Adresse : 4 RUE BRUNEL 75017 PARIS

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Publié le 24/10/2019

ISF et IFI : l’abattement de 30% sur la valeur de la résidence principale est-il applicable en cas de détention indirecte via une SCI ?

Article juridique - Droit fiscal et droit douanier

Par Me Dominique LAURANT

ISF et IFI : l’abattement de 30% sur la valeur de la résidence principale est-il applicable en cas de détention indirecte via une SCI ?

L’abattement de 30% sur la valeur vénale de la résidence principale du contribuable imposable à l’ISF ou à l’IFI est prévue par les articles 885 S du CGI pour l’ISF, et 973 I du CGI pour l’IFI.

Nombre de contribuables se sont vus refuser l’application de cet abattement par l’administration fiscale au motif que la loi ne prévoit pas expressément la détention indirecte de la résidence principale.

Nous avons pour notre part obtenu plusieurs décisions contentieuses d’admission de l’abattement. Le Conseil Constitutionnel vient d’être saisi d’une question prioritaire de constitutionnalité (QPC) sur ce sujet par la Cour de Cassation.

Dans l’attente de sa décision, nous conseillons aux contribuables qui n’auraient pas bénéficié de cet abattement d’en demander l’application par voie de réclamation contentieuse avant la fin de l’année.

Dominique Laurant