{"id":575,"date":"2017-11-10T13:09:13","date_gmt":"2017-11-10T12:09:13","guid":{"rendered":"http:\/\/www.clic-formalites.com\/blog\/?p=575"},"modified":"2026-03-10T15:54:33","modified_gmt":"2026-03-10T14:54:33","slug":"impot-sur-la-fortune-immobiliere","status":"publish","type":"post","link":"https:\/\/www.clic-formalites.com\/blog\/impot-sur-la-fortune-immobiliere\/","title":{"rendered":"Imp\u00f4t sur la fortune immobili\u00e8re : la fiscalit\u00e9 selon Macron"},"content":{"rendered":"\n<p><span style=\"font-weight: 400;\">\u201cLes imp\u00f4ts ne sont que de l&rsquo;argent pr\u00eat\u00e9 ; ils viennent du peuple, il faut qu&rsquo;ils retournent au peuple\u201d, \u00e9crivait Napol\u00e9on BONAPARTE dans ses <\/span><i><span style=\"font-weight: 400;\">Maximes et pens\u00e9es<\/span><\/i><span style=\"font-weight: 400;\">.<br>Le Pr\u00e9sident MACRON, quant \u00e0 lui, semble avoir une position diff\u00e9rente. La fiscalit\u00e9 est un outil au service de la cr\u00e9ation d\u2019entreprise et \u00e0 l\u2019investissement.<\/span> Le candidat MACRON l\u2019avait promis : la cr\u00e9ation d\u2019un pr\u00e9l\u00e8vement forfaitaire unique (PFU) sur les revenus de l\u2019\u00e9pargne de l\u2019ordre de 30%. Surtout le remplacement de l\u2019imp\u00f4t sur la fortune &nbsp;par un imp\u00f4t sur la fortune immobili\u00e8re (IFI). Le Pr\u00e9sident MACRON l\u2019a fait avec le soutien de sa majorit\u00e9 \u00e0 l\u2019Assembl\u00e9e nationale. Orienter l\u2019\u00e9pargne vers l\u2019investissement des entreprises fran\u00e7aises et l\u2019investissement est un cheval de bataille du gouvernement.<\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">La suppression de l\u2019ISF et son remplacement par l\u2019IFI aura, selon le Premier ministre \u00c9douard PHILIPPE et son ministre de l&rsquo;\u00c9conomie, des Finances et de l&rsquo;Industrie Bruno LEMAIRE, un impact sur le comportement des Fran\u00e7ais dans leurs placements et donc sur la structure des investissements en France.<\/span> Encourager ceux qui prennent des risques, ceux qui permettent de cr\u00e9er et de d\u00e9velopper \u00a0l&rsquo;\u00e9conomie \u00a0est un objectif \u00a0prioritaire du quinquennat. Mais en quoi consiste r\u00e9ellement ce nouvel imp\u00f4t sur la fortune immobili\u00e8re? \u00a0<\/p>\n\n\n\n<p><span style=\"font-weight: 400;\"><a href=\"https:\/\/www.clic-formalites.com\/\" target=\"_blank\" rel=\"noreferrer noopener\">Clic Formalit\u00e9s<\/a> a enqu\u00eat\u00e9.<\/span><\/p>\n\n\n\n<p><\/p>\n\n\n<h2 class=\"wp-block-heading\" id=\"impot-sur-la-fortune-immobiliere-une-actualite-juridique-brulante\"><strong>Imp\u00f4t sur la fortune immobili\u00e8re : une actualit\u00e9 juridique br\u00fblante<\/strong><\/h2>\n\n\n<p><span style=\"font-weight: 400;\">Les d\u00e9put\u00e9s ont vot\u00e9, en premi\u00e8re lecture, vendredi 20 octobre l\u2019une des mesures embl\u00e9matiques. Et tout aussi controvers\u00e9es du budget 2018 : la suppression de l&rsquo;imp\u00f4t de solidarit\u00e9 sur la fortune (ISF) et son remplacement par un imp\u00f4t sur le patrimoine immobilier, l\u2019imp\u00f4t sur la fortune immobili\u00e8re (IFI).<\/span><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">L\u2019article 12 de la <\/span><span style=\"font-weight: 400;\">loi de programmation des finances publiques <\/span><span style=\"font-weight: 400;\">abroge l&rsquo;impo\u0302t de solidarite\u0301 sur la fortune (ISF) et institue un impo\u0302t sur la fortune immobilie\u0300re (IFI) des personnes physiques de\u0301tenant un patrimoine immobilier.<\/span><\/p>\n\n\n<h3 class=\"wp-block-heading\" id=\"ifi-nbspbareme-et-abattement\"><b>IFI :  bar\u00e8me et abattement<\/b><\/h3>\n\n\n<p><span style=\"font-weight: 400;\">Le bar\u00e8me 2018 de l\u2019IFI reste identique \u00e0 celui de l\u2019ISF. Il est compos\u00e9 de 6 tranches d\u2019imposition, les taux allant de 0% \u00e0 1,5%. Le seuil de l\u2019IFI est identique au seuil de l\u2019ISF, il est fix\u00e9 \u00e0 1,3 millions d\u2019euros. Comme pour l\u2019ISF, les personnes assujetties \u00e0 l\u2019IFI se voient accorder un abattement de 30% au titre de la r\u00e9sidence principale. La re\u0301duction d\u2019impo\u0302t \u201cISF dons\u201d en faveur des dons aux organismes d\u2019inte\u0301re\u0302t ge\u0301ne\u0301ral sera transpose\u0301e dans l\u2019IFI. <\/span><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>Taux applicable <br>en %<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>Tranche de la valeur nette imposable<br>du patrimoine immobilier<\/strong><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><span style=\"font-weight: 400;\">0<\/span><\/td><td class=\"has-text-align-center\" data-align=\"center\"><span style=\"font-weight: 400;\">Jusqu\u2019\u00e0 800 000<\/span><span style=\"font-weight: 400;\"> \u20ac<\/span><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><span style=\"font-weight: 400;\">0,5<\/span><\/td><td class=\"has-text-align-center\" data-align=\"center\"><span style=\"font-weight: 400;\">Entre 800 001 <\/span><span style=\"font-weight: 400;\">\u20ac&nbsp;<\/span><span style=\"font-weight: 400;\">et 1 300 000 <\/span><span style=\"font-weight: 400;\">\u20ac<\/span><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><span style=\"font-weight: 400;\">0,7<\/span><\/td><td class=\"has-text-align-center\" data-align=\"center\"><span style=\"font-weight: 400;\">Entre 1 300 001 <\/span><span style=\"font-weight: 400;\">\u20ac&nbsp;<\/span><span style=\"font-weight: 400;\">et 2 570 000 <\/span><span style=\"font-weight: 400;\">\u20ac<\/span><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><span style=\"font-weight: 400;\">1<\/span><\/td><td class=\"has-text-align-center\" data-align=\"center\"><span style=\"font-weight: 400;\">Entre 2 570 001 <\/span><span style=\"font-weight: 400;\">\u20ac&nbsp;<\/span><span style=\"font-weight: 400;\">et 5 000 000 <\/span><span style=\"font-weight: 400;\">\u20ac<\/span><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><span style=\"font-weight: 400;\">1,25<\/span><\/td><td class=\"has-text-align-center\" data-align=\"center\"><span style=\"font-weight: 400;\">Entre 5 000 001 <\/span><span style=\"font-weight: 400;\">\u20ac&nbsp;<\/span><span style=\"font-weight: 400;\">et 10 000 000 <\/span><span style=\"font-weight: 400;\">\u20ac<\/span><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><span style=\"font-weight: 400;\">1,5<\/span><\/td><td class=\"has-text-align-center\" data-align=\"center\"><span style=\"font-weight: 400;\">Sup\u00e9rieure \u00e0 10 000 000 <\/span><span style=\"font-weight: 400;\">\u20ac<\/span><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n<h3 class=\"wp-block-heading\" id=\"les-signes-exterieurs-de-richesse-taxes\"><b>Les signes ext\u00e9rieurs de richesse tax\u00e9s<\/b><\/h3>\n\n\n<p>Le 12 octobre les d\u00e9put\u00e9s ont vot\u00e9 plusieurs amendements en commission des finances visant \u00e0 augmenter la taxation de certains \u201csignes ext\u00e9rieurs de richesse\u201d. Parmi ces objets on compte par exemple les m\u00e9taux pr\u00e9cieux, les voitures de sport, les yachts. L\u2019assiette de l\u2019IFI pesait dans le projet initial uniquement sur les actifs immobiliers. Le fait que les signes ext\u00e9rieurs de richesse \u00e9chappent \u00e0 ce nouvel imp\u00f4t a heurt\u00e9 beaucoup de d\u00e9put\u00e9s et l\u2019opinion publique de fa\u00e7on g\u00e9n\u00e9rale. Afin de pallier ces critiques, les d\u00e9put\u00e9s ont donc amend\u00e9 le texte sur proposition de la commission des finances :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><span style=\"font-weight: 400;\">augmentation de la taxe forfaitaire sur la cession des objets pr\u00e9cieux <\/span><\/li>\n\n\n\n<li><span style=\"font-weight: 400;\">mise en place d\u2019une taxe additionnelle sur les immatriculations des voitures de sport ou de luxe de plus de 36 chevaux<\/span><\/li>\n\n\n\n<li><span style=\"font-weight: 400;\">forte hausse des droits de francisation (taxe \u00e0 payer annuellement par les propri\u00e9taires de bateaux &nbsp;en France)<\/span><\/li>\n\n\n\n<li><span style=\"font-weight: 400;\">augmentation du droit de passeport, pay\u00e9 par les Fran\u00e7ais naviguant sous pavillon \u00e9tranger. Ces 2 hausses s\u2019appliquent pour les navires de plus de 30 m.<\/span><\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n<h2 class=\"wp-block-heading\" id=\"prelevement-forfaitaire-unique-sur-les-revenus-de-lepargne-contrepartie-de-la-suppression-de-limpot-sur-la-fortune\"><b>Pr\u00e9l\u00e8vement forfaitaire unique sur les revenus de l\u2019\u00e9pargne : contrepartie de la suppression de l\u2019imp\u00f4t sur la fortune<\/b><\/h2>\n\n<h3 class=\"wp-block-heading\" id=\"prelevement-forfaitaire-unique-ou-la-flat-tax-quest-ce-que-cest\"><b>Pr\u00e9l\u00e8vement forfaitaire unique ou la flat tax : qu\u2019est ce que c\u2019est?<\/b><\/h3>\n\n\n<p><span style=\"font-weight: 400;\">Le pr\u00e9l\u00e8vement unique forfaitaire qu\u2019a vot\u00e9 l\u2019Assembl\u00e9e nationale n\u2019est pas inconnu de nos voisins europ\u00e9ens. Plusieurs d\u2019entre eux, comme <\/span><span style=\"font-weight: 400;\">l\u2019Allemagne, la Su\u00e8de, l\u2019Italie ou l\u2019Espagne ont instaur\u00e9 un taux unique. <\/span><span style=\"font-weight: 400;\">La version anglo-saxonne &nbsp;de cet imp\u00f4t est la flat tax que l\u2019on peut traduire par &nbsp;\u201ctaxe forfaitaire\u201d ou \u201cimp\u00f4t \u00e0 taux unique\u201d. Le m\u00e9canisme est simple : un taux unique d\u2019imposition est applicable \u00e0 tous les contribuables. Quel que soit le montant de leurs revenus. C\u2019est donc un taux proportionnel et non progressif comme par exemple l\u2019imp\u00f4t sur le revenu dont le taux varie par tranche d\u2019imposition.<\/span><\/p>\n\n\n<h5 class=\"wp-block-heading\" id=\"le-prelevement-forfaitaire-unique-selon-macron\"><b>Le pr\u00e9l\u00e8vement forfaitaire unique selon Macron :<\/b><\/h5>\n\n\n<p>Le Pr\u00e9sident MACRON milite depuis longtemps pour cet imp\u00f4t qui a l\u2019avantage d\u2019offrir une plus grande lisibilit\u00e9 pour le contribuable. Les partisans du pr\u00e9l\u00e8vement forfaitaire unique avance un deuxi\u00e8me argument. sa mise en place incite le contribuable &nbsp;\u00e0 placer &nbsp;son argent diff\u00e9remment sans \u00eatre \u00e0 la recherche permanente d\u2019avantages fiscaux qui brouillent la donne de l\u2019investissement.<\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">Le PFU a \u00e9t\u00e9 vot\u00e9 par l\u2019Assembl\u00e9e nationale au mois d\u2019octobre lors des discussions portant sur le projet de loi de finances pour 2018.<\/span> Son taux est de 30%. Il se compose en r\u00e9alit\u00e9 de deux<span style=\"font-weight: 400;\">&nbsp;pr\u00e9l\u00e8vements : un au titre des cotisations sociales au taux global de 17,2% (taux en vigueur \u00e0 compter de 2018) et un au titre de l&rsquo;imp\u00f4t sur les revenus fix\u00e9 au taux de 12,8%.<\/span><br><span style=\"font-weight: 400;\">Il porte sur les revenus de l\u2019\u00e9pargne: int\u00e9r\u00eats de livrets, de comptes \u00e0 terme, de comptes et plans \u00e9pargne-logement, d&rsquo;obligations. Ainsi que les dividendes et les plus-values de cessions de valeurs mobili\u00e8res, l\u2019assurance vie.<\/span><\/p>\n\n\n<h5 class=\"wp-block-heading\" id=\"son-application\"><strong>Son application :<\/strong><\/h5>\n\n\n<p>Le PFU <span style=\"font-weight: 400;\">s&rsquo;appliquera \u00e0 compter de janvier 2018 aux gains des primes vers\u00e9es \u00e0 compter du 27 septembre 2017. Lorsque l&rsquo;encours total des contrats d&rsquo;une personne d\u00e9passe 150 000 \u20ac.<\/span> Cela quelle que soit la dur\u00e9e du contrat au moment du rachat (apr\u00e8s 8 ans, l&rsquo;abattement de 4600 \u20ac ou 9200 \u20ac est maintenu). Pour les dividendes ce syst\u00e8me aura pour effet d\u2019all\u00e9ger la fiscalit\u00e9 \u00e0 partir de la tranche des 30%. <span style=\"font-weight: 400;\">En revanche, il ne concerne pas les revenus fonciers (location nue ou meubl\u00e9e) qui sont impos\u00e9s dans le revenu global soumis au bar\u00e8me.<\/span> Le PFU ne concerne pas non plus le Livret A, le Livret de d\u00e9veloppement durable et solidaire, le Livret Jeune, le Livret d&rsquo;\u00e9pargne populaire et le Plan d&rsquo;\u00e9pargne en actions. Ces produits b\u00e9n\u00e9ficient d&rsquo;un r\u00e9gime d\u00e9rogatoire et sont exon\u00e9r\u00e9s d&rsquo;imp\u00f4t sur le revenu.<\/p>\n\n\n\n<p><b><i><\/i><\/b><span style=\"font-weight: 400;\">La simplification du syst\u00e8me fiscal fran\u00e7ais est un des objectifs du gouvernement actuel. Elle s\u2019inscrit dans un cadre plus large. Emmanuel MACRON veut d\u00e9poussi\u00e9rer et redonner une nouvelle jeunesse aux monuments du droit. Par plusieurs r\u00e9formes : du code du travail, r\u00e9forme fiscale, r\u00e9forme administrative.<br><\/span><span style=\"font-weight: 400;\">Si \u201c<\/span><i><span style=\"font-weight: 400;\">La simplicit\u00e9 est la sophistication supr\u00eame<\/span><\/i><span style=\"font-weight: 400;\">\u201d, selon L\u00e9onard DE VINCI, la fronti\u00e8re est t\u00e9nue entre simplicit\u00e9 et simplisme. <\/span><span style=\"font-weight: 400;\"><br><\/span><br><b><i>Sources<\/i><\/b><span style=\"font-weight: 400;\"><br><\/span><span style=\"font-weight: 400;\">&#8211; http:\/\/www.assemblee-nationale.fr\/<\/span><span style=\"font-weight: 400;\"><br><\/span><span style=\"font-weight: 400;\">&#8211; Marie Chenevoy-Gueriaud, \u201cL&rsquo;imp\u00f4t de solidarit\u00e9 sur la fortune : une \u00e9volution inachev\u00e9e\u201d, <\/span><i><span style=\"font-weight: 400;\">Droit prospectif<\/span><\/i><span style=\"font-weight: 400;\">, vol. 114, no 3, 2006, p. 1543.<\/span><span style=\"font-weight: 400;\"><br><\/span><span style=\"font-weight: 400;\">&#8211; Be\u0301atrice Majnoni d\u2019Intignano, \u201cFin du fin de l\u2019ISF ? \u201c, <\/span><i><span style=\"font-weight: 400;\">Commentaire <\/span><\/i><span style=\"font-weight: 400;\">2017\/1 (n\u00b0 157), p. 65-67.<\/span><\/p>\n\n\n\n<p>&nbsp;<\/p>\n\n\n\n<p><strong>A lire \u00e9galement :<\/strong><\/p>\n\n\n\n<p><a href=\"https:\/\/www.clic-formalites.com\/blog\/cession-de-parts-sociales-de-sarl-tout-savoir-sur-les-formalites\/\">Cession de parts sociales<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>&ldquo;Les imp&ocirc;ts ne sont que de l&rsquo;argent pr&ecirc;t&eacute; ; ils viennent du peuple, il faut qu&rsquo;ils retournent au peuple&rdquo;, &eacute;crivait Napol&eacute;on BONAPARTE dans ses Maximes et pens&eacute;es.Le Pr&eacute;sident MACRON, quant &agrave; lui, semble avoir une position diff&eacute;rente. La fiscalit&eacute; est un outil au service de la cr&eacute;ation d&rsquo;entreprise et &agrave; l&rsquo;investissement. Le candidat MACRON l&rsquo;avait [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":717,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[51,3],"tags":[61,62],"class_list":["post-575","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-les-dossiers","category-nouvelles-reformes","tag-ifi","tag-impot-sur-la-fortune-immobilere"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Imp\u00f4t sur la fortune immobili\u00e8re : la fiscalit\u00e9 selon Macron<\/title>\n<meta name=\"description\" content=\"L&#039;imp\u00f4t sur la fortune immobili\u00e8re sera applicable d\u00e8s 2018. 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