Maître Mathilde HAVAUX

Avocat au barreau de Brest

Compétences : Droit fiscal et droit douanier

Barreau : Brest

Adresse : 13 rue Branda 29200 BREST

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Publié le 12/04/2024

Option pour le barème progressif en lieu et place du PFU : une option irrévocable

Article juridique - Droit fiscal et droit douanier

Par Me Mathilde HAVAUX

Option pour le barème progressif en lieu et place du PFU : une option irrévocable

Les plus-values réalisées par les particuliers, à l'occasion de la cession de valeurs mobilières de droits sociaux constituent l'une des catégories de revenus passibles de l'impôt sur le revenu.

Une fois déterminées, les plus-values sont soumises de plein droit à un prélèvement forfaitaire (PFU au taux de 12,8%) ou sur option globale du contribuable, au barème progressif de l'impôt sur le revenu. Les plus-values sont également soumises aux prélèvements sociaux au titre des revenus du patrimoine (17,2 %).

Les contribuables y ayant intérêt peuvent opter pour le barème progressif afin de bénéficier, sous conditions, des abattements proportionnels pour durée de détention et de la déductibilité d'une quote-part de la CSG l'année suivante.

Mais attention, cette option est irrévocable ! Le Conseil d'Etat vient de le confirmer (Conseil d'État, 8ème - 3ème chambres réunies, 05/04/2024, 490411).

Aussi, il peut être opportun de faire appel à un professionnel en cas de doute. De même, lorsque le PFU a été appliqué sans étude préalable, il peut être intéressant de vérifier l'éligibilité de la plus-value réalisée aux abattements proportionnels et, le cas échéant, de déposer une réclamation contentieuse afin de récupérer l'impôt trop versé.