Maître Samuel ROCHEFORT

Avocat au barreau de Carpentras

Compétences : Droit de la famille, des personnes et de leur patrimoine, Droit des sociétés, Droit fiscal et droit douanier, Droit immobilier, Droit du travail et social, Droit rural, Droit de la propriété intellectuelle, Droit des associations et des fondations, Droit de la sécurité sociale et de la protection sociale

Barreau : Carpentras

Adresse : 63 Avenue Pierre Sémard 84200 CARPENTRAS

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Publié le 15/10/2019

SCI et activité commerciale avec de la location meublée

Article juridique - Droit fiscal et droit douanier

Par Me Samuel ROCHEFORT

SCI et activité commerciale avec de la location meublée

Une SCI releve en principe de l’impôt sur les revenus mais dés lors qu'elle donne habituellement en location des locaux garnis de meubles, une SCI doit être regardée comme exerçant une activité commerciale au sens de l’article 34 du CGI et, par conséquent, est passible de l’impôt sur les sociétés par application du 2 de l’article 206 du même code.

Il en ressort qu'une SCI ayant une activité de location meublé, ne peut, sur le fondement de l’article 8 du CGI, procéder à l’imputation des déficits.

Arrêt de la CAA de Paris du 3 octobre 2019, n°18PA03648