{"id":629,"date":"2014-01-03T17:32:12","date_gmt":"2014-01-03T17:32:12","guid":{"rendered":"http:\/\/www.bgd-avocats.fr\/?p=629"},"modified":"2014-01-03T17:32:20","modified_gmt":"2014-01-03T17:32:20","slug":"une-sci-de-construction-vente-peut-exercer-une-autre-activite-civile-sans-perdre-lexoneration-dis","status":"publish","type":"post","link":"https:\/\/www.bgd-avocats.fr\/?p=629","title":{"rendered":"Une SCI de construction-vente peut exercer une autre activit\u00e9 civile sans perdre l’exon\u00e9ration d’IS"},"content":{"rendered":"

Les soci\u00e9t\u00e9s ayant pour objet social la construction d’immeubles en vue de la vente sont exon\u00e9r\u00e9es d’imp\u00f4t sur les soci\u00e9t\u00e9s et rel\u00e8vent du r\u00e9gime des soci\u00e9t\u00e9s de personnes.<\/p>\n

Ce r\u00e9gime continue \u00e0 s’appliquer lorsque la soci\u00e9t\u00e9 donne en location des lots rest\u00e9s invendus selon le Conseil d’Etat qui rel\u00e8ve que l’exon\u00e9ration d’imp\u00f4t sur les soci\u00e9t\u00e9s n’est pas r\u00e9serv\u00e9e aux soci\u00e9t\u00e9s exer\u00e7ant exclusivement une activit\u00e9 de construction-vente. Elle est en revanche r\u00e9serv\u00e9e \u00e0 celles qui n’exercent par ailleurs qu’une activit\u00e9 de nature civile au sens fiscal du terme.<\/p>\n

CE 28 novembre 2012 n\u00b0 332110<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

Les soci\u00e9t\u00e9s ayant pour objet social la construction d’immeubles en vue de la vente sont exon\u00e9r\u00e9es d’imp\u00f4t sur les soci\u00e9t\u00e9s et rel\u00e8vent du r\u00e9gime des soci\u00e9t\u00e9s de personnes. Ce r\u00e9gime continue \u00e0 s’appliquer lorsque la soci\u00e9t\u00e9 donne en location des lots rest\u00e9s invendus selon le Conseil d’Etat qui rel\u00e8ve que l’exon\u00e9ration d’imp\u00f4t sur les soci\u00e9t\u00e9s […]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,5],"tags":[],"class_list":["post-629","post","type-post","status-publish","format-standard","hentry","category-fiscalite","category-strategiepatrimoniale"],"_links":{"self":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/629","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=629"}],"version-history":[{"count":1,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/629\/revisions"}],"predecessor-version":[{"id":630,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/629\/revisions\/630"}],"wp:attachment":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=629"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=629"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=629"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}