{"id":707,"date":"2015-01-05T18:11:40","date_gmt":"2015-01-05T18:11:40","guid":{"rendered":"http:\/\/www.bgd-avocats.fr\/?p=707"},"modified":"2015-01-20T08:51:41","modified_gmt":"2015-01-20T08:51:41","slug":"non-residents-fiscaux-francais-taxation-des-plus-values-immobilieres-a-19","status":"publish","type":"post","link":"https:\/\/www.bgd-avocats.fr\/?p=707","title":{"rendered":"Non r\u00e9sidents fiscaux fran\u00e7ais : taxation des plus-values immobili\u00e8res \u00e0 taux r\u00e9duit"},"content":{"rendered":"<p>Ainsi, \u00e0 compter du 1<sup>er<\/sup> janvier 2015, le taux d\u2019imposition des plus-values immobili\u00e8res pour les personnes physiques r\u00e9alis\u00e9es directement ou indirectement est fix\u00e9 \u00e0 19%, qu\u2019elles soient r\u00e9sidentes en France, dans l\u2019Espace \u00e9conomique europ\u00e9en ou d\u2019un \u00e9tat tiers.<\/p>\n<p>Pour les cessions intervenues avant le 1<sup>er<\/sup> janvier 2015, une restitution partielle de l\u2019imp\u00f4t entre 33,33% et 19% peut \u00eatre demand\u00e9e sur le fondement de la jurisprudence du Conseil d&rsquo;Etat.<\/p>\n<p>Demeureront tax\u00e9s \u00e0 un taux plus important que 19%, les r\u00e9sidents des \u00e9tats et territoires non coop\u00e9ratifs. Le taux qui leur sera appliqu\u00e9 sera fix\u00e9 prochainement, car le taux de 75% pr\u00e9vu par la loi a \u00e9t\u00e9 censur\u00e9 par le Conseil constitutionnel.<\/p>\n<p>Reste \u00e0 savoir si l\u2019application des pr\u00e9l\u00e8vements sociaux au taux global de 15,5% demeurera applicable aux non-r\u00e9sidents.<\/p>\n<p>&nbsp;<\/p>\n<p><em>Loi de finances rectificative pour 2014<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ainsi, \u00e0 compter du 1er janvier 2015, le taux d\u2019imposition des plus-values immobili\u00e8res pour les personnes physiques r\u00e9alis\u00e9es directement ou indirectement est fix\u00e9 \u00e0 19%, qu\u2019elles soient r\u00e9sidentes en France, dans l\u2019Espace \u00e9conomique europ\u00e9en ou d\u2019un \u00e9tat tiers. Pour les cessions intervenues avant le 1er janvier 2015, une restitution partielle de l\u2019imp\u00f4t entre 33,33% et [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-707","post","type-post","status-publish","format-standard","hentry","category-fiscalite"],"_links":{"self":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/707","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=707"}],"version-history":[{"count":2,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/707\/revisions"}],"predecessor-version":[{"id":711,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/707\/revisions\/711"}],"wp:attachment":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=707"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=707"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=707"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}