{"id":3758,"date":"2026-04-10T00:00:00","date_gmt":"2026-04-09T22:00:00","guid":{"rendered":"https:\/\/www.smvconseil.fr\/index.php\/2026\/04\/10\/cest-lhistoire-de-la-vente-dune-residence-principale-selon-le-vendeur-dune-residence-secondaire-selon-ladministration-fiscale\/"},"modified":"2026-04-10T00:00:00","modified_gmt":"2026-04-09T22:00:00","slug":"cest-lhistoire-de-la-vente-dune-residence-principale-selon-le-vendeur-dune-residence-secondaire-selon-ladministration-fiscale","status":"publish","type":"post","link":"https:\/\/www.smvconseil.fr\/index.php\/2026\/04\/10\/cest-lhistoire-de-la-vente-dune-residence-principale-selon-le-vendeur-dune-residence-secondaire-selon-ladministration-fiscale\/","title":{"rendered":"C\u2019est l\u2019histoire de la vente d\u2019une r\u00e9sidence principale, selon le vendeur, d\u2019une r\u00e9sidence secondaire, selon l\u2019administration fiscale\u2026"},"content":{"rendered":"<p class=\"title\">C\u2019est l\u2019histoire de la vente d\u2019une r\u00e9sidence principale, selon le vendeur, d\u2019une r\u00e9sidence secondaire, selon l\u2019administration fiscale\u2026<\/p>\n<div>\n<p>Un propri\u00e9taire vend un bien immobilier en le d\u00e9clarant comme sa r\u00e9sidence principale dans l\u2019acte notari\u00e9 afin de b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration fiscale correspondante. Refus de l\u2019administration fiscale qui constate qu\u2019il s\u2019agit en r\u00e9alit\u00e9 de sa r\u00e9sidence secondaire\u2026<\/p>\n<p>\u00ab Qu\u2019\u00e0 cela ne tienne ! \u00bb, r\u00e9torque le propri\u00e9taire qui demande alors \u00e0 b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration fiscale au titre des r\u00e9sidences secondaires, faisant valoir qu\u2019il n\u2019a pas \u00e9t\u00e9 propri\u00e9taire de sa r\u00e9sidence principale dans les 4 ans pr\u00e9c\u00e9dant la vente, comme l\u2019a justement pr\u00e9cis\u00e9 l\u2019administration, et qu\u2019il a r\u00e9investi le gain dans l\u2019achat de sa r\u00e9sidence principale dans les 24 mois de la vente\u2026 Ce que refuse de nouveau l\u2019administration, faute de mention dans l\u2019acte notari\u00e9 de l\u2019intention de b\u00e9n\u00e9ficier de cette exon\u00e9ration\u2026<\/p>\n<p>Une condition de forme qui ne fait pas obstacle au b\u00e9n\u00e9fice de l\u2019exon\u00e9ration fiscale, rappelle le juge pour qui, les conditions de fond \u00e9tant remplies ici, l\u2019exon\u00e9ration doit bel et bien \u00eatre accord\u00e9e !<\/p>\n<\/p><\/div>\n<div>Source : <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000053652282?juridiction=CONSEIL_ETAT&amp;juridiction=COURS_APPEL&amp;juridiction=TRIBUNAL_ADMINISTATIF&amp;juridiction=TRIBUNAL_CONFLIT&amp;page=1&amp;pageSize=10&amp;query=25NT01683&amp;searchField=ALL&amp;searchType=ALL&amp;sortValue=DATE_DESC&amp;tab_selection=cetat\" target=\"_blank\" rel=\"noopener\">Arr\u00eat de la Cour administrative d\u2019appel de Nantes, du 10 mars 2026, no 25NT01683<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/la-petite-histoire-du-jour\/c-est-l-histoire-de-la-vente-d-une-residence-principale-selon-le-vendeur-d-une-residence-secondaire-selon-l-administration-fiscale\" target=\"_blank\" rel=\"noopener\">La petite histoire du jour<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img  title=\"\"  alt=\"Shutterstock_exopvresidence C\u2019est l\u2019histoire de la vente d\u2019une r\u00e9sidence principale, selon le vendeur, d\u2019une r\u00e9sidence secondaire, selon l\u2019administration fiscale\u2026\" decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/petites_histoires\/images\/Shutterstock_exopvresidence.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u2019est l\u2019histoire de la vente d\u2019une r\u00e9sidence principale, selon le vendeur, d\u2019une r\u00e9sidence secondaire, selon l\u2019administration fiscale\u2026 Un propri\u00e9taire vend un bien immobilier en le d\u00e9clarant comme sa r\u00e9sidence principale dans l\u2019acte notari\u00e9 afin de b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration fiscale correspondante.<\/p>\n","protected":false},"author":0,"featured_media":3759,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[25],"tags":[24],"class_list":["post-3758","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-la-petite-histoire-du-jour","tag-la-petite-histoire-du-jour"],"_links":{"self":[{"href":"https:\/\/www.smvconseil.fr\/index.php\/wp-json\/wp\/v2\/posts\/3758"}],"collection":[{"href":"https:\/\/www.smvconseil.fr\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.smvconseil.fr\/index.php\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/www.smvconseil.fr\/index.php\/wp-json\/wp\/v2\/comments?post=3758"}],"version-history":[{"count":0,"href":"https:\/\/www.smvconseil.fr\/index.php\/wp-json\/wp\/v2\/posts\/3758\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.smvconseil.fr\/index.php\/wp-json\/wp\/v2\/media\/3759"}],"wp:attachment":[{"href":"https:\/\/www.smvconseil.fr\/index.php\/wp-json\/wp\/v2\/media?parent=3758"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.smvconseil.fr\/index.php\/wp-json\/wp\/v2\/categories?post=3758"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.smvconseil.fr\/index.php\/wp-json\/wp\/v2\/tags?post=3758"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}