{"id":4231,"date":"2020-10-27T14:17:00","date_gmt":"2020-10-27T14:17:00","guid":{"rendered":"https:\/\/pro.aclegal.fr\/?p=4231"},"modified":"2020-10-27T14:17:00","modified_gmt":"2020-10-27T14:17:00","slug":"plus-values-france-biens-immobiliers-en-italie","status":"publish","type":"post","link":"https:\/\/www.catastilegalinternational.com\/fr\/plus-values-france-biens-immobiliers-en-italie\/","title":{"rendered":"Plus-values immobili\u00e8res entre la France et l\u2019Italie"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4231\" class=\"elementor elementor-4231\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0d620a1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0d620a1\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9322a6f\" data-id=\"9322a6f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-856c5a3 elementor-widget elementor-widget-heading\" data-id=\"856c5a3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-medium\">Nous avons \u00e9t\u00e9 confront\u00e9s au cas d\u2019un r\u00e9sident fiscal de France souhaitant conna\u00eetre les cons\u00e9quences fiscales li\u00e9es \u00e0 la vente d\u2019un bien immobilier situ\u00e9 en Italie dont le prix de vente d\u00e9gagerait une importante plus-value. <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a91d5cb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a91d5cb\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c38e39c\" data-id=\"c38e39c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-92a5c38 elementor-widget elementor-widget-heading\" data-id=\"92a5c38\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-large\">Introduction<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f43004c elementor-widget elementor-widget-text-editor\" data-id=\"f43004c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La fiscalit\u00e9 internationale est une mati\u00e8re complexe qui demande une analyse approfondie des droit nationaux et des <strong>conventions fiscales<\/strong>\u00a0\u00e9ventuellement existantes entre les \u00e9tats.<\/p><p>En effet, c\u2019est cette articulation entre les diff\u00e9rentes sources normatives qui permet par la suite d\u2019identifier le r\u00e9gime fiscal applicable \u00e0 la transaction.<\/p><p>Par cons\u00e9quent, les questions principales que nous avons eu \u00e0 affronter ont \u00e9t\u00e9 notamment les suivantes\u00a0:\u00a0<\/p><ul><li>Le\u00a0<strong>r\u00e9gime d\u2019imposition de la plus-value en droit national italien<\/strong>\u00a0(\u00e9tat de situation du bien immobilier) et fran\u00e7ais (\u00e9tat de r\u00e9sidence fiscale du vendeur) ;\u00a0\u00a0<\/li><li>Les\u00a0<strong>dispositions de la Convention franco-italienne<\/strong>\u00a0contre les doubles impositions s\u2019appliquant aux plus-values immobili\u00e8res.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3eeb0c6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3eeb0c6\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-91c2296\" data-id=\"91c2296\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3bf9e6c elementor-widget elementor-widget-heading\" data-id=\"3bf9e6c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-large\">I. Le cadre juridique italien<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-df1dce5 elementor-widget elementor-widget-text-editor\" data-id=\"df1dce5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La l\u00e9gislation italienne (article 67, 1 b) du DPR 917\/86 \u2013 TUIR \u2013 Code des Imp\u00f4ts italien)\u00a0<strong>pr\u00e9voit une exon\u00e9ration d\u2019imp\u00f4t<\/strong>\u00a0de la plus-value immobili\u00e8re si le contribuable d\u00e9tient le bien depuis plus de 5 ans.\u00a0<\/p><p>En l\u2019esp\u00e8ce, notre r\u00e9sident fiscal de France poss\u00e8de ce bien situ\u00e9 en Italie depuis plus de 5 ans\u00a0; il en r\u00e9sulte que la plus-value r\u00e9sultant de la vente de celui-ci sera donc exon\u00e9r\u00e9e d\u2019imp\u00f4ts en Italie.\u00a0<\/p><p>Or, le vendeur du bien italien \u00e9tant un r\u00e9sident fiscal de France, il convient donc d\u2019examiner les cons\u00e9quences entrain\u00e9es par cette exon\u00e9ration par rapport \u00e0\u00a0<strong>l\u2019application de la Convention franco-italienne contre les doubles-impositions<\/strong>\u00a0ainsi que la l\u00e9gislation fran\u00e7aise en mati\u00e8re de plus-values immobili\u00e8res.\u00a0 \u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-973b744 elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-invisible\" data-id=\"973b744\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;animation&quot;:&quot;zoomIn&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ce9dcfd\" data-id=\"ce9dcfd\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d1c6865 elementor-cta--layout-image-left elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"d1c6865\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h2 class=\"elementor-cta__title elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tR\u00e9sident fiscal en France et propri\u00e9taire d'un bien en Italie ?\t\t\t\t\t<\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__description elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tContactez-nous pour une \u00e9tude personnalis\u00e9e de votre situation.\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item \">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size-\" href=\"https:\/\/www.aclegal.fr\/contact\">\n\t\t\t\t\t\tCONTACT\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-11c36f3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"11c36f3\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-928ba85\" data-id=\"928ba85\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-82896a0 elementor-widget elementor-widget-heading\" data-id=\"82896a0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-large\">II. La Convention Fiscale Franco-Italienne et les Plus-Values Immobili\u00e8res\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c0292b2 elementor-widget elementor-widget-text-editor\" data-id=\"c0292b2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"p1\"><span class=\"s1\">L\u2019un des objectifs des conventions fiscales internationales est celui de r\u00e9partir le pouvoir d\u2019imposition entre les \u00e9tats contractants, et ce afin d\u2019\u00e9liminer ou d\u2019att\u00e9nuer les doubles-impositions.&nbsp;<\/span><\/p>\n<p class=\"p1\"><span class=\"s1\">En mati\u00e8re de&nbsp;P<b>lus-Values Immobili\u00e8res, l\u2019article 13 de la Convention Franco-Italienne<\/b>&nbsp;contre les doubles impositions en mati\u00e8re d\u2019imp\u00f4t sur le revenu et<span class=\"Apple-converted-space\">&nbsp; <\/span>la fortune (sign\u00e9e \u00e0 Venise le 5 octobre 1989) dispose que&nbsp;:&nbsp;<i>\u00ab&nbsp; Les gains provenant de l\u2019ali\u00e9nation des biens immobiliers vis\u00e9s \u00e0 l\u2019article 6 (Biens immobiliers) sont imposables dans l\u2019Etat o\u00f9 ces biens sont situ\u00e9s&nbsp;\u00bb.<\/i><\/span><\/p>\n<p class=\"p1\"><span class=\"s1\">Au vu de cette disposition, l\u2019Italie a le droit d\u2019imposer les plus-values d\u00e9gag\u00e9es par la vente des biens immobiliers situ\u00e9s sur son territoire.<\/span><\/p>\n<p class=\"p1\"><span class=\"s1\">Toutefois, nous avons vu que la l\u00e9gislation fiscale d\u2019Italie exon\u00e8re la plus-value relative \u00e0 la vente du bien immobilier dont il est question, le vendeur le d\u00e9tenant depuis plus de 5 ans.<\/span><\/p>\n<p class=\"p1\"><span class=\"s1\">A ce point, la question fondamentale est la suivante&nbsp;:&nbsp;<b>est-ce que notre r\u00e9sident de France est-il fond\u00e9 r\u00e9clamer l\u2019application de ladite Convention en l\u2019absence d\u2019imposition effective en Italie ?<\/b>&nbsp;<\/span><\/p>\n<p class=\"p1\"><span class=\"s1\">A bien regarder, la double imposition ne peut avoir lieu en l\u2019esp\u00e8ce, faute d\u2019imposition en Italie&nbsp;: en principe, donc, la France serait en droit d\u2019imposer ces revenus.<\/span><\/p>\n<p class=\"p1\"><span class=\"s1\">Sur ce point la doctrine fiscale de l\u2019administration fran\u00e7aise (BOFiP), dans ses commentaires sur la convention franco-italienne qui nous int\u00e9resse, affirme que&nbsp;:&nbsp;<\/span><\/p>\n<p class=\"p1\"><span class=\"s1\"><i>\u00ab&nbsp;L\u2019\u00e9limination de la double imposition pour les r\u00e9sidents de France soumis \u00e0 l\u2019imp\u00f4t sur le revenu qui per\u00e7oivent des revenus de source italienne s\u2019op\u00e8re, aux termes du paragraphe 1 de l\u2019article 24, selon la m\u00e9thode de l\u2019imputation. Toutefois, comme l\u2019indique la mention figurant en t\u00eate de l\u2019article 24 (c-\u00e0-d\u2019\u00c9limination des doubles impositions&nbsp;\u00bb),&nbsp;celui-ci ne s\u2019applique qu\u2019en cas de double imposition. En l\u2019absence d\u2019imposition en Italie, il n\u2019y aurait donc pas lieu de faire application des dispositions du paragraphe 1 de l\u2019article 24.<\/i><b>&nbsp;<\/b><i>\u00bb<\/i><b>&nbsp;<\/b>(BOI-INT-CVB-ITA-10-50-20150923 \u2013 INT \u2013 Convention fiscale entre la France et l\u2019Italie en mati\u00e8re d\u2019imp\u00f4ts sur le revenu et sur la fortune \u2013 Elimination des doubles impositions \u2013 Dispositions pour \u00e9viter les doubles exon\u00e9rations \u2013&nbsp; I \u2013 A \u2013 1 et 10).<\/span><\/p>\n<p class=\"p1\"><span class=\"s1\">Cette doctrine de l&rsquo;administration fiscale s&rsquo;appuie sur une disposition de la Convention franco-italienne en la mati\u00e8re contenue dans l&rsquo;article 15 du Protocole qui fait part int\u00e9grante de la Convention, qui dispose que&nbsp;: \u00ab<i>&nbsp;Dans les cas o\u00f9, conform\u00e9ment aux dispositions de la pr\u00e9sente Convention, un revenu doit \u00eatre exempt\u00e9 de la part de l&rsquo;un des deux Etats, l&rsquo;exemption sera accord\u00e9e si et dans la mesure o\u00f9 ce revenu est imposable dans l&rsquo;autre Etat&nbsp;\u00bb.<\/i> <\/span><\/p>\n<p class=\"p1\"><span class=\"s1\">La disposition du Protocole \u00e9voqu\u00e9e est expression du principe de l&rsquo;imposition effective, ou autrement dit, du paiement effectif de l\u2019imp\u00f4t, pr\u00e9vu par certaines conventions fiscales, comme la Convention franco-italienne dont il est question. <\/span><\/p>\n<p class=\"p1\"><span class=\"s1\">L&rsquo;objectif des telles dispositions est d&rsquo;\u00e9viter les cas de doubles non-impositions, qui peuvent avoir lieu lorsqu&rsquo;un revenu qui n&rsquo;est pas imposable selon la l\u00e9gislation interne de l&rsquo;un des \u00e9tats contractants r\u00e9sulte \u00e9galement non imposable dans l&rsquo;autre \u00e9tat par le biais d&rsquo;une application litt\u00e9rale de la convention. <\/span><\/p>\n<p class=\"p1\"><span class=\"s1\">Au vu des arguments qui pr\u00e9c\u00e8dent, il appara\u00eet donc qu&rsquo;en absence de paiement effectif de l\u2019imp\u00f4t en Italie sur sa plus-value immobili\u00e8re, notre r\u00e9sident de France serait redevable dudit imp\u00f4t en France, sans possibilit\u00e9 de demander l&rsquo;application du cr\u00e9dit d\u2019imp\u00f4t pr\u00e9vu par la Convention. <\/span><\/p>\n<p class=\"p1\"><span class=\"s1\">Il convient de rappeler que le Conseil d\u2019\u00c9tat fran\u00e7ais a eu r\u00e9cemment l&rsquo;occasion de se prononcer au sujet des doubles non-impositions et de l\u2019interpr\u00e9tation des conventions fiscales.<\/span><\/p>\n<p class=\"p1\"><span class=\"s1\">La haute juridiction administrative, par deux arr\u00eats rendus \u00e0 la date du 09\/11\/2015, a affirm\u00e9, par rapport aux Conventions franco-allemande et franco-espagnole, que les&nbsp;stipulations de ces Conventions <i>\u00ab&nbsp;(&#8230;) d<\/i><\/span><span class=\"s2\"><i>oivent \u00eatre interpr\u00e9t\u00e9es conform\u00e9ment au sens ordinaire \u00e0 attribuer \u00e0 leurs termes, dans leur contexte et \u00e0 la lum<\/i><\/span><span class=\"s1\"><i>i\u00e8re<\/i><\/span><span class=\"s2\"><i> de leur objet et de leur but&nbsp;\u00bb.<\/i><\/span><\/p>\n<p class=\"p1\"><span class=\"s1\">En l&rsquo;esp\u00e8ce, cette interpr\u00e9tation, \u00e0 la fois litt\u00e9rale et contextuelle, avait conduit les juges \u00e0 consid\u00e9rer comme non-r\u00e9sidente et donc non admise \u00e0 b\u00e9n\u00e9ficier des dispositions d&rsquo;une convention fiscale, <\/span><\/p>\n<p class=\"p1\"><span class=\"s1\">L&rsquo;entit\u00e9 de droit \u00e9tranger qui n&rsquo;est pas assujettie \u00e0 l\u2019imp\u00f4t dans le pays de son si\u00e8ge en raison de son statut ou de son activit\u00e9. <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-18c55a4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"18c55a4\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-55404a9\" data-id=\"55404a9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-834a319 elementor-widget elementor-widget-image\" data-id=\"834a319\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.aclegal.fr\/wp-content\/uploads\/2020\/10\/bandiere-italia-francia.png\" title=\"\" alt=\"convention fiscale france-italie\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\">Votre situation sera diff\u00e9rent si l'on prend en compte la convention fiscale franco-italienne<\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ffdb5dc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ffdb5dc\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-81894c3\" data-id=\"81894c3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-66573c3 elementor-widget elementor-widget-heading\" data-id=\"66573c3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-large\">III. La l\u00e9gislation et la doctrine de l\u2019administration fiscal fran\u00e7aise<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2ca5ad9 elementor-widget elementor-widget-text-editor\" data-id=\"2ca5ad9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Sauf exon\u00e9ration accord\u00e9e dans l\u2019un des cas \u00e9nonc\u00e9s par l\u2019art. 150-U du CGI, la France impose les plus-values immobili\u00e8res des particuliers par le biais d\u2019une\u00a0<i>flat tax<\/i>\u00a0dont le taux est fix\u00e9 \u00e0 hauteur de 19% (article 200 B CGI)\u00a0; \u00e0 cet imp\u00f4t, il convient d\u2019ajouter les pr\u00e9l\u00e8vements sociaux \u00e0 hauteur de 17,2%.\u00a0<\/p><p>Ces imp\u00f4ts sont calcul\u00e9s sur la plus-value nette\u00a0apr\u00e8s application des abattements par ann\u00e9e de d\u00e9tention pr\u00e9vus distinctement pour l\u2019assiette de l\u2019imp\u00f4t sur le revenu ainsi que pour l\u2019assiette pour les pr\u00e9l\u00e8vements sociaux (article 150 VC du CGI et article L136-7, VI, 2\u00b0 du Code de la S\u00e9curit\u00e9 Sociale).\u00a0<\/p><p><strong>Par ailleurs, il convient de souligner que si la plus-value nette(1) imposable est sup\u00e9rieure \u00e0 50.000 euros, la taxe sur les plus-values immobili\u00e8res \u00e9lev\u00e9es devra s\u2019appliquer<\/strong>\u00a0; son taux varie entre 2% et 6% conform\u00e9ment au bar\u00e8me \u00e9tabli par l\u2019article 1609\u00a0<i>nonies<\/i>\u00a0G du CGI.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d3edb81 elementor-widget elementor-widget-text-editor\" data-id=\"d3edb81\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>Article \u00e9crit par\u00a0<a href=\"https:\/\/www.linkedin.com\/in\/marwan-h-007640183\/\" target=\"_blank\" rel=\"noopener noreferrer\">M. Marwan HAMMACHE<\/a><\/b><br \/><i>\u00c9tudiant en Master 1 Droit des affaires et en deuxi\u00e8me ann\u00e9e de Magist\u00e8re de Droit des affaires, fiscalit\u00e9 et comptabilit\u00e9 au sein de la Facult\u00e9 de Droit d\u2019Aix-en-Provence. Poursuit \u00e9galement un cursus en Droit des entreprises en difficult\u00e9s au sein de la facult\u00e9 de Droit de Paris 1 Panth\u00e9on-Sorbonne.<\/i><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b4ef823 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b4ef823\" data-element_type=\"section\" data-e-type=\"section\" id=\"NOTE\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-10cc3cc\" data-id=\"10cc3cc\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cdbf9be elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"cdbf9be\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9e48f8d elementor-widget elementor-widget-text-editor\" data-id=\"9e48f8d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>CITATIONS<\/p><p>(1) En mati\u00e8re de plus-value de cession d\u2019immeuble voir\u00a0<a href=\"https:\/\/www.studiolegalecatasti.it\/2019\/05\/21\/vendita-di-un-immobile-in-francia-quali-conseguenze-in-termini-di-tassazione-della-plus-valenza\/\" target=\"_blank\" rel=\"noopener noreferrer\">NOTRE ARTICLE<\/a>\u00a0(en italien).\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f4d0982 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f4d0982\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c61c6b1\" data-id=\"c61c6b1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2774a82 elementor-widget-divider--view-line_icon elementor-view-default elementor-widget-divider--element-align-center elementor-widget elementor-widget-divider\" data-id=\"2774a82\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon elementor-divider__element\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-asterisk\"><\/i><\/div>\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d5080e6 elementor-widget elementor-widget-text-editor\" data-id=\"d5080e6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>L&rsquo;opinion exprim\u00e9e dans cet article est purement informative.<br \/><br \/>Cet article ne constitue en aucun cas un avis juridique.<br \/><br \/>En outre, il ne faut pas oublier que la question fiscale de chaque client est diff\u00e9rente car les situations personnelles et patrimoniales de chacun sont, dans la plupart des cas, essentiellement diff\u00e9rentes.<br \/><br \/>Si vous avez un probl\u00e8me fiscal similaire, nous vous invitons \u00e0 nous contacter pour une premi\u00e8re discussion de votre cas.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7080330 elementor-widget-divider--separator-type-pattern elementor-widget-divider--no-spacing elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"7080330\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\" style=\"--divider-pattern-url: url(&quot;data:image\/svg+xml,%3Csvg xmlns=&#039;http:\/\/www.w3.org\/2000\/svg&#039; preserveAspectRatio=&#039;none&#039; overflow=&#039;visible&#039; height=&#039;100%&#039; viewBox=&#039;0 0 24 24&#039; fill=&#039;black&#039; stroke=&#039;none&#039;%3E%3Cpath d=&#039;M24,8v12H0V8H24z M24,4v1H0V4H24z&#039;\/%3E%3C\/svg%3E&quot;);\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-78bda16 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"78bda16\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-bdc74ad\" data-id=\"bdc74ad\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9a52c2b content-align-cta-default elementor-widget elementor-widget-eael-cta-box\" data-id=\"9a52c2b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-cta-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"eael-call-to-action cta-basic bg-lite cta-preset-1\">\n        <h2 class=\"title eael-cta-heading\">Cabinet Fiscal International <br>AC Legal<\/h2><p>N'h\u00e9sitez pas \u00e0 nous contacter !<\/p><p>Quelle que soit votre demande, nous sommes heureux de vous assister dans vos questions de fiscalit\u00e9 internationale et patrimoniale.<\/p><a href=\"https:\/\/www.aclegal.fr\/contatti\/\" class=\"cta-button cta-preset-1  \">CONTACT<\/a>\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-29c4bba elementor-widget-divider--separator-type-pattern elementor-widget-divider--no-spacing elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"29c4bba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\" style=\"--divider-pattern-url: url(&quot;data:image\/svg+xml,%3Csvg xmlns=&#039;http:\/\/www.w3.org\/2000\/svg&#039; preserveAspectRatio=&#039;none&#039; overflow=&#039;visible&#039; height=&#039;100%&#039; viewBox=&#039;0 0 24 24&#039; fill=&#039;black&#039; stroke=&#039;none&#039;%3E%3Cpath d=&#039;M24,8v12H0V8H24z M24,4v1H0V4H24z&#039;\/%3E%3C\/svg%3E&quot;);\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d1dc818 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"d1dc818\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-52a0bc7\" data-id=\"52a0bc7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2895e7e elementor-widget elementor-widget-heading\" data-id=\"2895e7e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">NOS ARTICLES <\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-27632f8 elementor-posts--thumbnail-none elementor-grid-3 elementor-grid-tablet-2 elementor-grid-mobile-1 elementor-card-shadow-yes elementor-posts__hover-gradient elementor-widget elementor-widget-posts\" data-id=\"27632f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;cards_columns&quot;:&quot;3&quot;,&quot;cards_columns_tablet&quot;:&quot;2&quot;,&quot;cards_columns_mobile&quot;:&quot;1&quot;,&quot;cards_row_gap&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:35,&quot;sizes&quot;:[]},&quot;cards_row_gap_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;cards_row_gap_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"posts.cards\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-posts-container elementor-posts elementor-posts--skin-cards elementor-grid\" role=\"list\">\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-5219 post type-post status-publish format-standard has-post-thumbnail hentry category-fiscalite-internationale\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h6 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/www.catastilegalinternational.com\/fr\/quitter-la-france-pour-l-italie-exit-tax-succession\/\" target=&quot;_blank&quot;>\n\t\t\t\tQuitter la France pour l&rsquo;Italie : exit tax, vente de biens et cons\u00e9quences successorales\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.catastilegalinternational.com\/fr\/quitter-la-france-pour-l-italie-exit-tax-succession\/\" aria-label=\"En savoir plus sur Quitter la France pour l&rsquo;Italie : exit tax, vente de biens et cons\u00e9quences successorales\" tabindex=\"-1\" target=\"_blank\">\n\t\t\tLIRE PLUS \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-5206 post type-post status-publish format-standard has-post-thumbnail hentry category-fiscalite-internationale\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h6 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/www.catastilegalinternational.com\/fr\/regime-des-impatries-france-155-b-cgi\/\" target=&quot;_blank&quot;>\n\t\t\t\tLe r\u00e9gime des impatri\u00e9s en France : conditions et exon\u00e9rations de l\u2019article 155 B du CGI\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.catastilegalinternational.com\/fr\/regime-des-impatries-france-155-b-cgi\/\" aria-label=\"En savoir plus sur Le r\u00e9gime des impatri\u00e9s en France : conditions et exon\u00e9rations de l\u2019article 155 B du CGI\" tabindex=\"-1\" target=\"_blank\">\n\t\t\tLIRE PLUS \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-5150 post type-post status-publish format-standard has-post-thumbnail hentry category-contentieux-commercial-resolution-des-litiges\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h6 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/www.catastilegalinternational.com\/fr\/resolution-amiable-vs-proces-commercial-enseignements-cas-reels\/\" target=&quot;_blank&quot;>\n\t\t\t\tR\u00e9solution amiable vs proc\u00e8s commercial : enseignements tir\u00e9s de cas r\u00e9els\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.catastilegalinternational.com\/fr\/resolution-amiable-vs-proces-commercial-enseignements-cas-reels\/\" aria-label=\"En savoir plus sur R\u00e9solution amiable vs proc\u00e8s commercial : enseignements tir\u00e9s de cas r\u00e9els\" tabindex=\"-1\" target=\"_blank\">\n\t\t\tLIRE PLUS \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-5071 post type-post status-publish format-standard has-post-thumbnail hentry category-fiscalite category-impots tag-actifs-numeriques tag-fiscalite-crypto\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h6 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/www.catastilegalinternational.com\/fr\/fiscalite-cryptomonnaies-france-particulier\/\" target=&quot;_blank&quot;>\n\t\t\t\tFiscalit\u00e9 des gains sur cryptomonnaies en France (2026)\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.catastilegalinternational.com\/fr\/fiscalite-cryptomonnaies-france-particulier\/\" aria-label=\"En savoir plus sur Fiscalit\u00e9 des gains sur cryptomonnaies en France (2026)\" tabindex=\"-1\" target=\"_blank\">\n\t\t\tLIRE PLUS \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-5043 post type-post status-publish format-standard has-post-thumbnail hentry category-contentieux-commercial-resolution-des-litiges\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h6 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/www.catastilegalinternational.com\/fr\/mediation-judiciaire-fonctionnement-etapes-avantages-france\/\" target=&quot;_blank&quot;>\n\t\t\t\tM\u00e9diation judiciaire : fonctionnement, \u00e9tapes et avantages pour les entreprises\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.catastilegalinternational.com\/fr\/mediation-judiciaire-fonctionnement-etapes-avantages-france\/\" aria-label=\"En savoir plus sur M\u00e9diation judiciaire : fonctionnement, \u00e9tapes et avantages pour les entreprises\" tabindex=\"-1\" target=\"_blank\">\n\t\t\tLIRE PLUS \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-5027 post type-post status-publish format-standard has-post-thumbnail hentry category-contentieux-commercial-resolution-des-litiges\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h6 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/www.catastilegalinternational.com\/fr\/mard-france-negociation-procedure-participative-mediation-conciliation\/\" target=&quot;_blank&quot;>\n\t\t\t\tLes MARD en France : n\u00e9gociation assist\u00e9e, proc\u00e9dure participative, m\u00e9diation et conciliation\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.catastilegalinternational.com\/fr\/mard-france-negociation-procedure-participative-mediation-conciliation\/\" aria-label=\"En savoir plus sur Les MARD en France : n\u00e9gociation assist\u00e9e, proc\u00e9dure participative, m\u00e9diation et conciliation\" tabindex=\"-1\" target=\"_blank\">\n\t\t\tLIRE PLUS \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<\/div>\n\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Nous avons \u00e9t\u00e9 confront\u00e9s au cas d\u2019un r\u00e9sident fiscal de France souhaitant conna\u00eetre les cons\u00e9quences fiscales li\u00e9es \u00e0 la vente d\u2019un bien immobilier situ\u00e9 en<\/p>\n","protected":false},"author":5,"featured_media":5032,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[80,100],"tags":[88,92,101],"class_list":["post-4231","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite","category-plusvalue-imobiliere","tag-convention-bilaterale","tag-france-italie","tag-vente-immobiliere"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Plus-values immobili\u00e8res entre la France et l\u2019Italie<\/title>\n<meta name=\"description\" content=\"Besoin de conna\u00eetre les cons\u00e9quences fiscales li\u00e9es \u00e0 la vente d\u2019un bien immobilier situ\u00e9 en Italie dont le prix de vente d\u00e9gagerait de la plus-value?\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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