{"id":1245,"date":"2021-05-14T08:00:25","date_gmt":"2021-05-14T08:00:25","guid":{"rendered":"https:\/\/rouzade.com\/?p=1245"},"modified":"2024-05-06T11:43:22","modified_gmt":"2024-05-06T09:43:22","slug":"chto-nuzhno-znat-o-naloge-na-bogatstvo-ifi-pri-zapolnenija-deklaracii-2021","status":"publish","type":"post","link":"https:\/\/rouzade.com\/fr\/chto-nuzhno-znat-o-naloge-na-bogatstvo-ifi-pri-zapolnenija-deklaracii-2021\/","title":{"rendered":"Ce qu\u2019il faut savoir sur l\u2019imp\u00f4t sur la fortune (IFI) lors de la d\u00e9claration 2021"},"content":{"rendered":"<p>En France, il existe un imp\u00f4t sur la fortune, ci-apr\u00e8s d\u00e9nomm\u00e9 IFI, qui est vers\u00e9 annuellement si la valeur du bien immobilier d\u00e9passe 1,3 million d&#039;euros. La taxe est pay\u00e9e apr\u00e8s avoir rempli la d\u00e9claration de revenus.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Contenu<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Basculer la table des mati\u00e8res\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Basculer<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/rouzade.com\/fr\/chto-nuzhno-znat-o-naloge-na-bogatstvo-ifi-pri-zapolnenija-deklaracii-2021\/#%d0%9a%d0%b0%d0%ba_%d0%be%d0%bf%d1%80%d0%b5%d0%b4%d0%b5%d0%bb%d1%8f%d0%b5%d1%82%d1%81%d1%8f_%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%be%d0%be%d0%b1%d0%bb%d0%b0%d0%b3%d0%b0%d0%b5%d0%bc%d0%be%d0%b5_%d0%b8%d0%bc%d1%83%d1%89%d0%b5%d1%81%d1%82%d0%b2%d0%be\" >Comment est d\u00e9termin\u00e9 le patrimoine imposable ?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/rouzade.com\/fr\/chto-nuzhno-znat-o-naloge-na-bogatstvo-ifi-pri-zapolnenija-deklaracii-2021\/#%d0%9a%d0%b0%d0%ba_%d0%be%d0%bf%d1%80%d0%b5%d0%b4%d0%b5%d0%bb%d0%b8%d1%82%d1%8c_%d1%81%d0%be%d1%81%d1%82%d0%b0%d0%b2_%d1%81%d0%b5%d0%bc%d1%8c%d0%b8_%d0%b4%d0%bb%d1%8f_%d1%80%d0%b0%d1%81%d1%87%d1%91%d1%82%d0%b0_ifi\" >Comment d\u00e9terminer la composition familiale pour le calcul de l&#039;IFI<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/rouzade.com\/fr\/chto-nuzhno-znat-o-naloge-na-bogatstvo-ifi-pri-zapolnenija-deklaracii-2021\/#%d0%9d%d0%b0%d0%bb%d0%be%d0%b3%d0%be%d0%be%d0%b1%d0%bb%d0%b0%d0%b3%d0%b0%d0%b5%d0%bc%d1%8b%d0%b5_%d0%be%d0%b1%d1%8a%d0%b5%d0%ba%d1%82%d1%8b_%d0%b2_2020_%d0%b8_%d0%bb%d1%8c%d0%b3%d0%be%d1%82%d1%8b_ifi\" >Articles imposables en 2020 et avantages IFI<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/rouzade.com\/fr\/chto-nuzhno-znat-o-naloge-na-bogatstvo-ifi-pri-zapolnenija-deklaracii-2021\/#%d0%9d%d0%b5%d0%b4%d0%b2%d0%b8%d0%b6%d0%b8%d0%bc%d0%be%d1%81%d1%82%d1%8c_%d1%87%d0%b0%d1%81%d1%82%d0%b8%d1%87%d0%bd%d0%be_%d0%be%d1%81%d0%b2%d0%be%d0%b1%d0%be%d0%b6%d0%b4%d0%b0%d0%b5%d0%bc%d0%b0%d1%8f_%d0%be%d1%82_ifi_%d0%b8_%d1%81%d0%bc%d0%b5%d1%88%d0%b0%d0%bd%d0%bd%d0%b0%d1%8f_%d0%bd%d0%b5%d0%b4%d0%b2%d0%b8%d0%b6%d0%b8%d0%bc%d0%be%d1%81%d1%82%d1%8c\" >Propri\u00e9t\u00e9s partiellement exon\u00e9r\u00e9es d&#039;IFI et propri\u00e9t\u00e9s mixtes<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/rouzade.com\/fr\/chto-nuzhno-znat-o-naloge-na-bogatstvo-ifi-pri-zapolnenija-deklaracii-2021\/#%d0%98%d0%bc%d1%83%d1%89%d0%b5%d1%81%d1%82%d0%b2%d0%be_%d1%87%d0%b0%d1%81%d1%82%d0%b8%d1%87%d0%bd%d0%be_%d0%be%d1%81%d0%b2%d0%be%d0%b1%d0%be%d0%b6%d0%b4%d0%b0%d0%b5%d0%bc%d0%be%d0%b5_%d0%be%d1%82_ifi\" >Biens partiellement exon\u00e9r\u00e9s d\u2019IFI :<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/rouzade.com\/fr\/chto-nuzhno-znat-o-naloge-na-bogatstvo-ifi-pri-zapolnenija-deklaracii-2021\/#%d0%98%d0%bc%d1%83%d1%89%d0%b5%d1%81%d1%82%d0%b2%d0%be_%d0%bf%d0%be%d0%bb%d0%bd%d0%be%d1%81%d1%82%d1%8c%d1%8e_%d0%be%d0%b1%d0%bb%d0%b0%d0%b3%d0%b0%d0%b5%d0%bc%d0%be%d0%b5_%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%be%d0%bc\" >Propri\u00e9t\u00e9 enti\u00e8rement imposable<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/rouzade.com\/fr\/chto-nuzhno-znat-o-naloge-na-bogatstvo-ifi-pri-zapolnenija-deklaracii-2021\/#%d0%9f%d1%80%d1%8f%d0%bc%d0%b0%d1%8f_%d0%bd%d0%b5%d0%b4%d0%b2%d0%b8%d0%b6%d0%b8%d0%bc%d0%be%d1%81%d1%82%d1%8c_%d0%bf%d0%be%d1%81%d1%82%d1%80%d0%be%d0%b5%d0%bd%d0%bd%d0%b0%d1%8f_%d0%b8%d0%bb%d0%b8_%d0%bd%d0%b5%d0%bf%d0%be%d1%81%d1%82%d1%80%d0%be%d0%b5%d0%bd%d0%bd%d0%b0%d1%8f\" >Immobilier direct (b\u00e2ti ou non b\u00e2ti)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/rouzade.com\/fr\/chto-nuzhno-znat-o-naloge-na-bogatstvo-ifi-pri-zapolnenija-deklaracii-2021\/#%d0%9d%d0%b5%d0%b4%d0%b2%d0%b8%d0%b6%d0%b8%d0%bc%d0%be%d1%81%d1%82%d1%8c_%d0%b2_%d0%ba%d0%be%d1%81%d0%b2%d0%b5%d0%bd%d0%bd%d0%be%d0%bc_%d0%b2%d0%bb%d0%b0%d0%b4%d0%b5%d0%bd%d0%b8%d0%b8_%d0%bf%d0%be%d1%81%d1%82%d1%80%d0%be%d0%b5%d0%bd%d0%bd%d0%b0%d1%8f_%d0%b8%d0%bb%d0%b8_%d0%bd%d0%b5_%d0%bf%d0%be%d1%81%d1%82%d1%80%d0%be%d0%b5%d0%bd%d0%bd%d0%b0%d1%8f\" >Propri\u00e9t\u00e9 indirectement d\u00e9tenue (construite ou non)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/rouzade.com\/fr\/chto-nuzhno-znat-o-naloge-na-bogatstvo-ifi-pri-zapolnenija-deklaracii-2021\/#%d0%9f%d1%80%d0%b0%d0%b2%d0%b0_%d0%bd%d0%b0_%d0%bd%d0%b5%d0%b4%d0%b2%d0%b8%d0%b6%d0%b8%d0%bc%d0%be%d1%81%d1%82%d1%8c\" >Droits immobiliers<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/rouzade.com\/fr\/chto-nuzhno-znat-o-naloge-na-bogatstvo-ifi-pri-zapolnenija-deklaracii-2021\/#%d0%92%d1%8b%d1%87%d0%b8%d1%82%d0%b0%d0%b5%d0%bc%d1%8b%d0%b5_%d0%b4%d0%be%d0%bb%d0%b3%d0%b8_%d0%be%d0%b1%d1%8f%d0%b7%d0%b0%d1%82%d0%b5%d0%bb%d1%8c%d1%81%d1%82%d0%b2%d0%b0_%d0%b2_%d0%b4%d0%b5%d0%ba%d0%bb%d0%b0%d1%80%d0%b0%d1%86%d0%b8%d0%b8_ifi\" >Dettes d\u00e9ductibles : obligations dans la d\u00e9claration IFI<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/rouzade.com\/fr\/chto-nuzhno-znat-o-naloge-na-bogatstvo-ifi-pri-zapolnenija-deklaracii-2021\/#%d0%94%d0%be%d0%bb%d0%b3%d0%b8_%d0%bf%d0%be_%d0%bd%d0%b5%d0%b4%d0%b2%d0%b8%d0%b6%d0%b8%d0%bc%d0%be%d1%81%d1%82%d0%b8_%d0%b8_%d0%b4%d1%80%d1%83%d0%b3%d0%b8%d0%b5_%d0%b2%d1%8b%d1%87%d0%b8%d1%82%d0%b0%d0%b5%d0%bc%d1%8b%d0%b5_%d1%80%d0%b0%d1%81%d1%85%d0%be%d0%b4%d1%8b\" >Dettes immobili\u00e8res et autres d\u00e9penses d\u00e9ductibles<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/rouzade.com\/fr\/chto-nuzhno-znat-o-naloge-na-bogatstvo-ifi-pri-zapolnenija-deklaracii-2021\/#%d0%9d%d0%b5%d0%b2%d1%8b%d1%87%d0%b8%d1%82%d0%b0%d0%b5%d0%bc%d1%8b%d0%b5_%d1%80%d0%b0%d1%81%d1%85%d0%be%d0%b4%d1%8b_%d0%bf%d0%be_ifi\" >D\u00e9penses non d\u00e9ductibles en IFI<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/rouzade.com\/fr\/chto-nuzhno-znat-o-naloge-na-bogatstvo-ifi-pri-zapolnenija-deklaracii-2021\/#%d0%a1%d0%bf%d0%b5%d1%86%d0%b8%d0%b0%d0%bb%d1%8c%d0%bd%d1%8b%d0%b9_%d0%b2%d1%8b%d1%87%d0%b5%d1%82_%d0%b4%d0%bb%d1%8f_%d0%ba%d1%80%d0%b5%d0%b4%d0%b8%d1%82%d0%be%d0%b2_%d0%bf%d0%be%d0%b3%d0%b0%d1%88%d0%b0%d0%b5%d0%bc%d1%8b%d1%85_%d0%b2_%d0%ba%d0%be%d0%bd%d1%86%d0%b5_%d1%81%d1%80%d0%be%d0%ba%d0%b0_%d0%b8_%d0%b1%d0%b5%d1%81%d1%81%d1%80%d0%be%d1%87%d0%bd%d1%8b%d1%85_%d1%81%d1%81%d1%83%d0%b4\" >D\u00e9duction sp\u00e9ciale pour les pr\u00eats rembours\u00e9s \u00e0 l&#039;\u00e9ch\u00e9ance et les pr\u00eats \u00e0 dur\u00e9e ind\u00e9termin\u00e9e<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"%d0%9a%d0%b0%d0%ba_%d0%be%d0%bf%d1%80%d0%b5%d0%b4%d0%b5%d0%bb%d1%8f%d0%b5%d1%82%d1%81%d1%8f_%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%be%d0%be%d0%b1%d0%bb%d0%b0%d0%b3%d0%b0%d0%b5%d0%bc%d0%be%d0%b5_%d0%b8%d0%bc%d1%83%d1%89%d0%b5%d1%81%d1%82%d0%b2%d0%be\"><\/span>Comment est d\u00e9termin\u00e9 le patrimoine imposable ?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>On parle de valeur nette car les lois fiscales vous permettent de d\u00e9duire certains \u00e9l\u00e9ments de votre assiette fiscale. Ceux-ci incluent : les dettes, les imp\u00f4ts. Vous pouvez \u00e9galement b\u00e9n\u00e9ficier d&#039;un traitement privil\u00e9gi\u00e9 pour les biens immobiliers utilis\u00e9s comme r\u00e9sidence principale.<\/p>\n<p>Alors, comment calculer l\u2019assiette de l\u2019imp\u00f4t IFI :<\/p>\n<blockquote><p>Base imposable = Actif brut - Cr\u00e9dit d&#039;imp\u00f4t pour r\u00e9sidence principale - Dettes d\u00e9ductibles.<\/p><\/blockquote>\n<p>Pour d\u00e9terminer votre valeur nette, vous devez d&#039;abord savoir <strong>composition familiale<\/strong>, soumis \u00e0 l&#039;IFI. Ensuite il faut calculer <strong>nombre d&#039;objets imposables<\/strong>, puis d\u00e9pensez-les <strong>\u00e9valuation<\/strong> et enfin soustraire les dettes.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%d0%9a%d0%b0%d0%ba_%d0%be%d0%bf%d1%80%d0%b5%d0%b4%d0%b5%d0%bb%d0%b8%d1%82%d1%8c_%d1%81%d0%be%d1%81%d1%82%d0%b0%d0%b2_%d1%81%d0%b5%d0%bc%d1%8c%d0%b8_%d0%b4%d0%bb%d1%8f_%d1%80%d0%b0%d1%81%d1%87%d1%91%d1%82%d0%b0_ifi\"><\/span>Comment d\u00e9terminer la composition familiale pour le calcul de l&#039;IFI<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Sous certaines conditions : la composition du foyer fiscal (foye fiscale) pour le calcul de l&#039;IFI n&#039;est pas la m\u00eame que dans le cas de l&#039;imp\u00f4t sur le revenu.<\/p>\n<p>Lorsqu&#039;un enfant atteint l&#039;\u00e2ge de 18 ans, les biens qu&#039;il poss\u00e8de ne doivent plus \u00eatre d\u00e9clar\u00e9s avec les biens de ses parents. Il doit faire une d\u00e9claration IFI distincte si sa valeur d\u00e9passe 1,3 M\u20ac en remplissant le formulaire de d\u00e9claration 2042-IFI 2020.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-1268\" src=\"https:\/\/rouzade.com\/wp-content\/uploads\/2021\/05\/dizajn-bez-nazvanija-70.png\" alt=\"\" width=\"700\" height=\"400\" srcset=\"https:\/\/rouzade.com\/wp-content\/uploads\/2021\/05\/dizajn-bez-nazvanija-70.png 700w, https:\/\/rouzade.com\/wp-content\/uploads\/2021\/05\/dizajn-bez-nazvanija-70-300x171.png 300w, https:\/\/rouzade.com\/wp-content\/uploads\/2021\/05\/dizajn-bez-nazvanija-70-696x398.png 696w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/p>\n<p>Ainsi, dans le cas classique d&#039;un couple avec enfants, la composition familiale pour le calcul de l&#039;IFI est compos\u00e9e du contribuable, de son conjoint et de ses enfants mineurs.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%d0%9d%d0%b0%d0%bb%d0%be%d0%b3%d0%be%d0%be%d0%b1%d0%bb%d0%b0%d0%b3%d0%b0%d0%b5%d0%bc%d1%8b%d0%b5_%d0%be%d0%b1%d1%8a%d0%b5%d0%ba%d1%82%d1%8b_%d0%b2_2020_%d0%b8_%d0%bb%d1%8c%d0%b3%d0%be%d1%82%d1%8b_ifi\"><\/span>Articles imposables en 2020 et avantages IFI<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>La plupart des biens immobiliers d&#039;un contribuable ou d&#039;une famille \u00e9tant soumis \u00e0 l&#039;imp\u00f4t IFI, il est plus pratique de calculer les biens qui sont exon\u00e9r\u00e9s d&#039;imp\u00f4t ou qui ne sont pas soumis \u00e0 l&#039;IFI :<\/p>\n<ul>\n<li>tous les biens meubles - meubles, \u00e9pargne financi\u00e8re, actions, objets d&#039;art, antiquit\u00e9s de plus de 100 ans, objets de collection,<\/li>\n<li>les biens immobiliers \u00e0 usage professionnel sous certaines conditions,<\/li>\n<li>une partie des biens immobiliers d\u00e9tenus en fonds euro de contrats d&#039;assurance vie (Assurance Vie),<\/li>\n<li>Parts d&#039;OPC (Les Organismes de placements collectifs) - SICAV et FCP, compos\u00e9es de moins de 20% de biens immobiliers (si le foyer fiscal dispose de moins de 10% de parts de fonds),<\/li>\n<li>participations inf\u00e9rieures \u00e0 5% dans des soci\u00e9t\u00e9s immobili\u00e8res publiques SIIC (soci\u00e9t\u00e9 publique d&#039;investissement immobilier),<\/li>\n<li>les biens situ\u00e9s \u00e0 l&#039;\u00e9tranger pour les contribuables IFI non-r\u00e9sidents,<\/li>\n<li>possession d&#039;un bien en nue-propri\u00e9t\u00e9. En cas de partage de biens entre propri\u00e9taires nus-propri\u00e9t\u00e9s, qui ont le droit de vendre le bien, et usufruitier, c&#039;est-\u00e0-dire ceux qui per\u00e7oivent les revenus, en principe, seul ce dernier est redevable de la valeur totale des biens. propri\u00e9t\u00e9 pour le calcul de la taxe IFI.<\/li>\n<\/ul>\n<p>Cependant, lors de l&#039;h\u00e9ritage par un conjoint d&#039;une partie de l&#039;usufruit (non r\u00e9sultant d&#039;un testament ou d&#039;une donation entre \u00e9poux au dernier vivant), la donation au dernier vivant doit \u00eatre r\u00e9clam\u00e9e \u00e0 sa valeur en tant que partie de l&#039;usufruit, plut\u00f4t qu&#039;\u00e0 sa valeur. pleine valeur.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%9d%d0%b5%d0%b4%d0%b2%d0%b8%d0%b6%d0%b8%d0%bc%d0%be%d1%81%d1%82%d1%8c_%d1%87%d0%b0%d1%81%d1%82%d0%b8%d1%87%d0%bd%d0%be_%d0%be%d1%81%d0%b2%d0%be%d0%b1%d0%be%d0%b6%d0%b4%d0%b0%d0%b5%d0%bc%d0%b0%d1%8f_%d0%be%d1%82_ifi_%d0%b8_%d1%81%d0%bc%d0%b5%d1%88%d0%b0%d0%bd%d0%bd%d0%b0%d1%8f_%d0%bd%d0%b5%d0%b4%d0%b2%d0%b8%d0%b6%d0%b8%d0%bc%d0%be%d1%81%d1%82%d1%8c\"><\/span>Propri\u00e9t\u00e9s partiellement exon\u00e9r\u00e9es d&#039;IFI et propri\u00e9t\u00e9s mixtes<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Certains actifs ne sont enregistr\u00e9s que pour une partie de leur valeur. C&#039;est ce qu&#039;on appelle la lib\u00e9ration partielle de l&#039;IFI. Ainsi, un bien exon\u00e9r\u00e9 d&#039;imp\u00f4t \u00e0 75% n&#039;est inclus dans la base imposable qu&#039;\u00e0 hauteur de 25% de sa valeur.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%98%d0%bc%d1%83%d1%89%d0%b5%d1%81%d1%82%d0%b2%d0%be_%d1%87%d0%b0%d1%81%d1%82%d0%b8%d1%87%d0%bd%d0%be_%d0%be%d1%81%d0%b2%d0%be%d0%b1%d0%be%d0%b6%d0%b4%d0%b0%d0%b5%d0%bc%d0%be%d0%b5_%d0%be%d1%82_ifi\"><\/span>Biens partiellement exon\u00e9r\u00e9s d\u2019IFI :<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>les for\u00eats,<\/li>\n<li>parties de zones foresti\u00e8res,<\/li>\n<li>parts de terres agricoles (GFA) ou viticoles (GFV).<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"%d0%98%d0%bc%d1%83%d1%89%d0%b5%d1%81%d1%82%d0%b2%d0%be_%d0%bf%d0%be%d0%bb%d0%bd%d0%be%d1%81%d1%82%d1%8c%d1%8e_%d0%be%d0%b1%d0%bb%d0%b0%d0%b3%d0%b0%d0%b5%d0%bc%d0%be%d0%b5_%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%be%d0%bc\"><\/span>Propri\u00e9t\u00e9 enti\u00e8rement imposable<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Dans le cas contraire, il faut prendre en compte tous les biens meubles et immeubles :<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%9f%d1%80%d1%8f%d0%bc%d0%b0%d1%8f_%d0%bd%d0%b5%d0%b4%d0%b2%d0%b8%d0%b6%d0%b8%d0%bc%d0%be%d1%81%d1%82%d1%8c_%d0%bf%d0%be%d1%81%d1%82%d1%80%d0%be%d0%b5%d0%bd%d0%bd%d0%b0%d1%8f_%d0%b8%d0%bb%d0%b8_%d0%bd%d0%b5%d0%bf%d0%be%d1%81%d1%82%d1%80%d0%be%d0%b5%d0%bd%d0%bd%d0%b0%d1%8f\"><\/span>Immobilier direct (b\u00e2ti ou non b\u00e2ti)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>lieu de r\u00e9sidence principal (maison, appartement, etc.),<\/li>\n<li>deuxi\u00e8me maison,<\/li>\n<li>un bien immobilier \u00e0 louer (appartement dans un immeuble ou une maison enti\u00e8re),<\/li>\n<li>b\u00e2timent en construction,<\/li>\n<li>monument,<\/li>\n<li>autres b\u00e2timents de caract\u00e8re exceptionnel (h\u00f4tel particulier, ch\u00e2teau, manoir, moulin, etc.),<\/li>\n<li>terrain \u00e0 b\u00e2tir,<\/li>\n<li>terrain vide<\/li>\n<li>les terres agricoles (sauf les propri\u00e9t\u00e9s rurales en location emphyt\u00e9otique),<\/li>\n<li>terre en friche,<\/li>\n<li>des terrains hors patrimoine professionnel,<\/li>\n<li>locaux commerciaux non exon\u00e9r\u00e9s (murs<\/li>\n<li>commerces, locaux de bureaux, hangar, etc.)<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"%d0%9d%d0%b5%d0%b4%d0%b2%d0%b8%d0%b6%d0%b8%d0%bc%d0%be%d1%81%d1%82%d1%8c_%d0%b2_%d0%ba%d0%be%d1%81%d0%b2%d0%b5%d0%bd%d0%bd%d0%be%d0%bc_%d0%b2%d0%bb%d0%b0%d0%b4%d0%b5%d0%bd%d0%b8%d0%b8_%d0%bf%d0%be%d1%81%d1%82%d1%80%d0%be%d0%b5%d0%bd%d0%bd%d0%b0%d1%8f_%d0%b8%d0%bb%d0%b8_%d0%bd%d0%b5_%d0%bf%d0%be%d1%81%d1%82%d1%80%d0%be%d0%b5%d0%bd%d0%bd%d0%b0%d1%8f\"><\/span>Propri\u00e9t\u00e9 indirectement d\u00e9tenue (construite ou non)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>actions et droits sociaux : part dans les biens immobiliers imposables,<\/li>\n<li>SICAV et FCP : la part de l&#039;immobilier, si elle d\u00e9passe 20% de l&#039;actif du fonds,<\/li>\n<li>participation d&#039;au moins 5% au capital de soci\u00e9t\u00e9s immobili\u00e8res publiques (SIIC),<\/li>\n<li>Actions SCI, SCPI,<\/li>\n<li>Parts OPCI.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"%d0%9f%d1%80%d0%b0%d0%b2%d0%b0_%d0%bd%d0%b0_%d0%bd%d0%b5%d0%b4%d0%b2%d0%b8%d0%b6%d0%b8%d0%bc%d0%be%d1%81%d1%82%d1%8c\"><\/span>Droits immobiliers<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>les biens ou droits ayant le statut d&#039;usufruit,<\/li>\n<li>la propri\u00e9t\u00e9 et les droits immobiliers transf\u00e9r\u00e9s \u00e0 la fiducie.<\/li>\n<\/ul>\n<p>Concernant les biens immobiliers non b\u00e2tis, le fisc indique au BOFiP (BOI-PAT-IFI-20-20-10 \u00a740) que l&#039;IFI est impos\u00e9e sur les terrains \u00ab de toute nature et quelle que soit leur utilisation \u00bb, \u00ab tous les terrains, qu&#039;ils soient \u00e0 revenus ou \u00e0 revenus \u00bb. g\u00e9n\u00e9ratrices ou non, cultiv\u00e9es ou non, cadastrales ou non, lou\u00e9es ou non, conc\u00e9d\u00e9es ou non \u00bb, telles que \u00ab les terrains constructibles, agricoles, les zones humides, les p\u00e2turages, les for\u00eats et for\u00eats, les \u00e9tangs, les mines \u00bb.<\/p>\n<p>Pour un r\u00e9sident fiscal fran\u00e7ais, ses biens immobiliers mondiaux (biens immobiliers situ\u00e9s en France et actifs situ\u00e9s \u00e0 l&#039;\u00e9tranger) sont inclus dans la base imposable des IFI. Alors que les biens d&#039;un non-r\u00e9sident ne sont impos\u00e9s que dans la partie qui se situe en France.<\/p>\n<p>Pour d\u00e9terminer la valeur brute des actifs, vous devez additionner la valeur de tous les \u00e9l\u00e9ments imposables et la partie imposable des actifs partiellement exon\u00e9r\u00e9s au 1er janvier.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%d0%92%d1%8b%d1%87%d0%b8%d1%82%d0%b0%d0%b5%d0%bc%d1%8b%d0%b5_%d0%b4%d0%be%d0%bb%d0%b3%d0%b8_%d0%be%d0%b1%d1%8f%d0%b7%d0%b0%d1%82%d0%b5%d0%bb%d1%8c%d1%81%d1%82%d0%b2%d0%b0_%d0%b2_%d0%b4%d0%b5%d0%ba%d0%bb%d0%b0%d1%80%d0%b0%d1%86%d0%b8%d0%b8_ifi\"><\/span>Dettes d\u00e9ductibles : obligations dans la d\u00e9claration IFI<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Selon l&#039;IFI, certains \u00e9l\u00e9ments du foyer fiscal peuvent \u00eatre d\u00e9ductibles. Il s\u2019agit g\u00e9n\u00e9ralement de dettes qui doivent \u00eatre d\u00e9duites du patrimoine brut pour d\u00e9terminer votre valeur liquidative nette imposable.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-1270\" src=\"https:\/\/rouzade.com\/wp-content\/uploads\/2021\/05\/dizajn-bez-nazvanija-71.png\" alt=\"\" width=\"700\" height=\"400\" srcset=\"https:\/\/rouzade.com\/wp-content\/uploads\/2021\/05\/dizajn-bez-nazvanija-71.png 700w, https:\/\/rouzade.com\/wp-content\/uploads\/2021\/05\/dizajn-bez-nazvanija-71-300x171.png 300w, https:\/\/rouzade.com\/wp-content\/uploads\/2021\/05\/dizajn-bez-nazvanija-71-696x398.png 696w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%94%d0%be%d0%bb%d0%b3%d0%b8_%d0%bf%d0%be_%d0%bd%d0%b5%d0%b4%d0%b2%d0%b8%d0%b6%d0%b8%d0%bc%d0%be%d1%81%d1%82%d0%b8_%d0%b8_%d0%b4%d1%80%d1%83%d0%b3%d0%b8%d0%b5_%d0%b2%d1%8b%d1%87%d0%b8%d1%82%d0%b0%d0%b5%d0%bc%d1%8b%d0%b5_%d1%80%d0%b0%d1%81%d1%85%d0%be%d0%b4%d1%8b\"><\/span>Dettes immobili\u00e8res et autres d\u00e9penses d\u00e9ductibles<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>La d\u00e9duction de certaines dettes hypoth\u00e9caires est plus \u00e9vidente. Il faut prendre en compte le capital restant jusqu&#039;au 1er janvier 2020 et y ajouter les int\u00e9r\u00eats dus par le contribuable jusqu&#039;\u00e0 la derni\u00e8re date de paiement.<\/p>\n<p><strong>Dans le cas d&#039;une r\u00e9sidence principale b\u00e9n\u00e9ficiant d&#039;un avantage fiscal de 30%<\/strong>, la dette grevant le bien ayant servi \u00e0 le financer (ou la dette contract\u00e9e \u00e0 la suite du rachat du pr\u00eat) n&#039;est d\u00e9ductible qu&#039;\u00e0 concurrence de la valeur imposable de la r\u00e9sidence principale, soit 70% de sa valeur v\u00e9nale. Ainsi, pour un appartement \u00e0 Paris valant 1 M\u20ac au 1er janvier 2020, la dette correspondante n&#039;est d\u00e9ductible qu&#039;\u00e0 hauteur de 700 000 \u20ac (70% \u00e0 partir de 1 M\u20ac).<\/p>\n<p>Quelles autres d\u00e9penses peuvent \u00eatre d\u00e9duites de l&#039;assiette fiscale :<\/p>\n<ul>\n<li>certains imp\u00f4ts de l&#039;ann\u00e9e en cours (li\u00e9s \u00e0 la propri\u00e9t\u00e9 immobili\u00e8re) : taxe fonci\u00e8re (\u00e0 l&#039;exception de la taxe sur l&#039;enl\u00e8vement des ordures m\u00e9nag\u00e8res), IFI 2020 elle-m\u00eame (l&#039;IFI dite th\u00e9orique),<\/li>\n<li>les d\u00e9penses dues aux prestataires ou aux entrepreneurs de construction (factures impay\u00e9es au 1er janvier).<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"%d0%9d%d0%b5%d0%b2%d1%8b%d1%87%d0%b8%d1%82%d0%b0%d0%b5%d0%bc%d1%8b%d0%b5_%d1%80%d0%b0%d1%81%d1%85%d0%be%d0%b4%d1%8b_%d0%bf%d0%be_ifi\"><\/span>D\u00e9penses non d\u00e9ductibles en IFI<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Cependant, toutes les d\u00e9penses ne sont pas d\u00e9ductibles. Parmi eux:<\/p>\n<ul>\n<li>pr\u00eats utilis\u00e9s pour acheter un bien exon\u00e9r\u00e9 d&#039;imp\u00f4t (comme une \u0153uvre d&#039;art ou une voiture ancienne)<\/li>\n<li>dettes li\u00e9es \u00e0 des objets non soumis \u00e0 la taxe IFI (propri\u00e9t\u00e9 d&#039;un bien en nue-propri\u00e9t\u00e9)<\/li>\n<li>les pr\u00eats intrafamiliaux (souscrits en commun avec un membre du foyer fiscal, les pr\u00eats \u00e0 vous-m\u00eame, y compris par l&#039;interm\u00e9diaire d&#039;une entreprise que vous d\u00e9tenez). Cette exclusion des dettes reconnues en d\u00e9duction s&#039;applique entre autres aux dettes contract\u00e9es pour l&#039;achat de titres de soci\u00e9t\u00e9s immobili\u00e8res, notamment de SCI (l&#039;exclusion est entr\u00e9e en vigueur le 1er janvier 2019).<\/li>\n<\/ul>\n<p>Les pr\u00eats re\u00e7us pour l&#039;acquisition d&#039;un bien partiellement exon\u00e9r\u00e9 ne doivent \u00eatre pris en compte au passif qu&#039;\u00e0 hauteur de la partie imposable du bien (par exemple, dette 25% pour l&#039;acquisition de parts dans un groupe forestier, ce bien n&#039;est impos\u00e9 que sur un quart de sa valeur).<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%a1%d0%bf%d0%b5%d1%86%d0%b8%d0%b0%d0%bb%d1%8c%d0%bd%d1%8b%d0%b9_%d0%b2%d1%8b%d1%87%d0%b5%d1%82_%d0%b4%d0%bb%d1%8f_%d0%ba%d1%80%d0%b5%d0%b4%d0%b8%d1%82%d0%be%d0%b2_%d0%bf%d0%be%d0%b3%d0%b0%d1%88%d0%b0%d0%b5%d0%bc%d1%8b%d1%85_%d0%b2_%d0%ba%d0%be%d0%bd%d1%86%d0%b5_%d1%81%d1%80%d0%be%d0%ba%d0%b0_%d0%b8_%d0%b1%d0%b5%d1%81%d1%81%d1%80%d0%be%d1%87%d0%bd%d1%8b%d1%85_%d1%81%d1%81%d1%83%d0%b4\"><\/span>D\u00e9duction sp\u00e9ciale pour les pr\u00eats rembours\u00e9s \u00e0 l&#039;\u00e9ch\u00e9ance et les pr\u00eats \u00e0 dur\u00e9e ind\u00e9termin\u00e9e<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Le l\u00e9gislateur a souhait\u00e9 limiter la d\u00e9ductibilit\u00e9 de certains pr\u00eats immobiliers class\u00e9s comme actifs imposables. On parle de \u00ab dettes sp\u00e9cialement imputables \u00bb. Cette restriction s&#039;applique aux pr\u00eats remboursables \u00e0 l&#039;\u00e9ch\u00e9ance ainsi qu&#039;aux pr\u00eats \u00e0 dur\u00e9e ind\u00e9termin\u00e9e.<\/p>\n<p>Dans ce cas, il est n\u00e9cessaire de recalculer la dette dans la d\u00e9claration IFI. En effet, dans ces situations, l\u2019emprunt existant au 1er janvier 2020 n\u2019est pas enti\u00e8rement d\u00e9ductible.<\/p>\n<p>Pour les pr\u00eats \u00e0 dur\u00e9e ind\u00e9termin\u00e9e, la dette est comptabilis\u00e9e comme un pr\u00eat remboursable sur 20 ans de fa\u00e7on lin\u00e9aire.<\/p>\n<p>Source : https:\/\/partenaire.toutsurmesfinances.com\/fd6u8m32\/ifi-isf-le-patrimoine-net-taxable-cest-quoi-693\/<\/p>\n<p>Comment calculer l&#039;imp\u00f4t en 2021<\/p>\n<p>La taxe est calcul\u00e9e selon un bar\u00e8me progressif, que vous trouverez dans le tableau ci-dessous.<\/p>\n<p style=\"text-align: center;\">\n<table id=\"tablepress-3\" class=\"tablepress tablepress-id-3\">\n<thead>\n<tr class=\"row-1\">\n\t<th class=\"column-1\">Valeur nette imposable du bien NET<\/th><th class=\"column-2\">Taux d&#039;imposition<\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"row-striping row-hover\">\n<tr class=\"row-2\">\n\t<td class=\"column-1\">Jusqu&#039;\u00e0 800 000 \u20ac<\/td><td class=\"column-2\">0<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-1\">De 800 000 \u20ac \u00e0 1 300 000 \u20ac<\/td><td class=\"column-2\">0.5 %<\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td class=\"column-1\">De 1 300 000 \u20ac \u00e0 2 570 000 \u20ac<\/td><td class=\"column-2\">0.7 %<\/td>\n<\/tr>\n<tr class=\"row-5\">\n\t<td class=\"column-1\">De 2 570 000 \u20ac \u00e0 5 000 000 \u20ac<\/td><td class=\"column-2\">1 %<\/td>\n<\/tr>\n<tr class=\"row-6\">\n\t<td class=\"column-1\">De 5 000 000 \u20ac \u00e0 10 000 000 \u20ac<\/td><td class=\"column-2\">1.25 %<\/td>\n<\/tr>\n<tr class=\"row-7\">\n\t<td class=\"column-1\">A partir de 10 000 000 \u20ac<\/td><td class=\"column-2\">1.5 %<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/p>\n<p>Sur le site de l&#039;administration, vous trouverez un calculateur d&#039;imp\u00f4ts <a href=\"https:\/\/www3.impots.gouv.fr\/simulateur\/ifi\/2020\/calcul_ifi\/\">https:\/\/www3.impots.gouv.fr\/simulateur\/ifi\/2019\/calcul_ifi\/<\/a><\/p>\n<p>- En bonne sant\u00e9? Enregistrez-le et partagez-le avec vos amis.<\/p>","protected":false},"excerpt":{"rendered":"<p>Cet article d\u00e9taille les principaux points concernant l\u2019imp\u00f4t sur la fortune en France.<\/p>","protected":false},"author":1,"featured_media":1267,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[6],"tags":[314],"class_list":{"0":"post-1245","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-blog","8":"tag-nalogovye-lgoty-ru"},"acf":[],"yoast_head":"<title>\u041f\u043e\u0434\u0440\u043e\u0431\u043d\u0430\u044f \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044f \u043e \u043d\u0430\u043b\u043e\u0433\u0435 \u043d\u0430 \u0431\u043e\u0433\u0430\u0442\u0441\u0442\u0432\u043e (IFI) \u043d\u0430 Rouzade.com<\/title>\n<meta name=\"description\" content=\"\u041d\u0430\u043b\u043e\u0433 \u043d\u0430 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