{"id":407,"date":"2013-07-16T19:49:29","date_gmt":"2013-07-16T19:49:29","guid":{"rendered":"http:\/\/www.bgd-avocats.fr\/?p=407"},"modified":"2013-07-16T19:49:29","modified_gmt":"2013-07-16T19:49:29","slug":"quelle-est-la-duree-daffectation-minimum-de-la-residence-principale-pour-obtenir-lexoneration","status":"publish","type":"post","link":"https:\/\/www.bgd-avocats.fr\/?p=407","title":{"rendered":"Quelle est la dur\u00e9e d\u2019affectation minimum de la r\u00e9sidence principale pour obtenir l\u2019exon\u00e9ration ?"},"content":{"rendered":"<p>Aucune condition tenant \u00e0 la dur\u00e9e d&rsquo;affectation \u00e0 la r\u00e9sidence principale n&rsquo;est exig\u00e9e pour le b\u00e9n\u00e9fice de l&rsquo;exon\u00e9ration de la plus-value r\u00e9alis\u00e9e \u00e0 raison de la cession de la r\u00e9sidence principale. <\/p>\n<p>Aussi, la r\u00e9affectation d&rsquo;un logement \u00e0 la r\u00e9sidence habituelle et effective du contribuable, et cela pour une dur\u00e9e suffisamment significative pour que la r\u00e9alit\u00e9 de cette affectation ne puisse \u00eatre remise en cause, est susceptible d&rsquo;ouvrir droit, toutes conditions \u00e9tant par ailleurs remplies, \u00e0 l&rsquo;exon\u00e9ration. Il s&rsquo;agit toutefois d&rsquo;une question de fait, appr\u00e9ci\u00e9e au cas par cas par l&rsquo;administration sous le contr\u00f4le du juge de l&rsquo;imp\u00f4t, en sorte qu&rsquo;il ne peut \u00eatre fix\u00e9 in abstracto une dur\u00e9e d&rsquo;occupation qui serait pr\u00e9sum\u00e9e suffisante pour emporter l&rsquo;exon\u00e9ration sans examiner l&rsquo;ensemble des circonstances de fait. <\/p>\n<p>R\u00e9p . min. Moudenc JOAN 2 juill. 2013, n\u00b023625<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Aucune condition tenant \u00e0 la dur\u00e9e d&rsquo;affectation \u00e0 la r\u00e9sidence principale n&rsquo;est exig\u00e9e pour le b\u00e9n\u00e9fice de l&rsquo;exon\u00e9ration de la plus-value r\u00e9alis\u00e9e \u00e0 raison de la cession de la r\u00e9sidence principale. Aussi, la r\u00e9affectation d&rsquo;un logement \u00e0 la r\u00e9sidence habituelle et effective du contribuable, et cela pour une dur\u00e9e suffisamment significative pour que la r\u00e9alit\u00e9 [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8,3],"tags":[],"class_list":["post-407","post","type-post","status-publish","format-standard","hentry","category-faq","category-fiscalite"],"_links":{"self":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/407","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=407"}],"version-history":[{"count":2,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/407\/revisions"}],"predecessor-version":[{"id":409,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/407\/revisions\/409"}],"wp:attachment":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=407"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=407"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=407"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}