{"id":258,"date":"2017-11-30T08:55:14","date_gmt":"2017-11-30T07:55:14","guid":{"rendered":"http:\/\/activpatrimonia.fr\/gespat\/?p=258"},"modified":"2022-01-21T09:09:29","modified_gmt":"2022-01-21T08:09:29","slug":"plus-value-immobiliere-comment-en-etre-exonere","status":"publish","type":"post","link":"https:\/\/www.activpatrimonia.fr\/gespat\/index.php\/2017\/11\/30\/plus-value-immobiliere-comment-en-etre-exonere\/","title":{"rendered":"Plus Value immobili\u00e8re comment en \u00eatre exon\u00e9r\u00e9"},"content":{"rendered":"<p>Un amendement au Projet de Loi de Finances Rectificative a \u00e9t\u00e9 adopt\u00e9 visant \u00e0 proroger de deux ans suppl\u00e9mentaires les r\u00e9gimes d\u2019exon\u00e9ration en mati\u00e8re de plus-value immobili\u00e8re.<\/p>\n<p><!--more--><\/p>\n<p>Le l\u00e9gislateur a mis en place deux exon\u00e9rations temporaires en mati\u00e8re de plus-values immobili\u00e8res des particuliers en faveur des cessions de biens immobiliers r\u00e9alis\u00e9es au profit :<\/p>\n<ul>\n<li>d\u2019un organisme en charge du logement social ;<\/li>\n<li>d\u2019une collectivit\u00e9 territoriale, d\u2019un \u00e9tablissement public de coop\u00e9ration intercommunale ou d\u2019un \u00e9tablissement public foncier en vue de la cession ult\u00e9rieure des biens concern\u00e9s \u00e0 un organisme en charge du logement social.<\/li>\n<\/ul>\n<p>La loi de finances pour 2015 a \u00e9tendu l\u2019exon\u00e9ration de plus-values immobili\u00e8res en cas de cession \u00e0 un organisme en charge du logement social \u00e0 tout acqu\u00e9reur prenant l\u2019engagement de construire des logements sociaux dans un programme.<\/p>\n<p>Pour m\u00e9moire l\u2019article 35 de la Loi de Finances Rectificative pour 2016 a prorog\u00e9 de deux ans l\u2019exon\u00e9ration de plus-value immobili\u00e8re en cas de cession d\u2019un immeuble destin\u00e9 au logement social soit jusqu\u2019au 31 d\u00e9cembre 2018.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Un amendement au Projet de Loi de Finances Rectificative a \u00e9t\u00e9 adopt\u00e9 visant \u00e0 proroger de deux ans suppl\u00e9mentaires les r\u00e9gimes d\u2019exon\u00e9ration en mati\u00e8re de plus-value immobili\u00e8re.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,2],"tags":[],"class_list":["post-258","post","type-post","status-publish","format-standard","hentry","category-fiscalite-du-particulier","category-immobilier"],"_links":{"self":[{"href":"https:\/\/www.activpatrimonia.fr\/gespat\/index.php\/wp-json\/wp\/v2\/posts\/258","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.activpatrimonia.fr\/gespat\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.activpatrimonia.fr\/gespat\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.activpatrimonia.fr\/gespat\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.activpatrimonia.fr\/gespat\/index.php\/wp-json\/wp\/v2\/comments?post=258"}],"version-history":[{"count":1,"href":"https:\/\/www.activpatrimonia.fr\/gespat\/index.php\/wp-json\/wp\/v2\/posts\/258\/revisions"}],"predecessor-version":[{"id":259,"href":"https:\/\/www.activpatrimonia.fr\/gespat\/index.php\/wp-json\/wp\/v2\/posts\/258\/revisions\/259"}],"wp:attachment":[{"href":"https:\/\/www.activpatrimonia.fr\/gespat\/index.php\/wp-json\/wp\/v2\/media?parent=258"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.activpatrimonia.fr\/gespat\/index.php\/wp-json\/wp\/v2\/categories?post=258"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.activpatrimonia.fr\/gespat\/index.php\/wp-json\/wp\/v2\/tags?post=258"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}