{"id":4312,"date":"2026-07-03T00:00:00","date_gmt":"2026-07-02T22:00:00","guid":{"rendered":"https:\/\/www.smvconseil.fr\/index.php\/2026\/07\/03\/cest-lhistoire-dun-proprietaire-de-sa-residence-principale-qui-pensait-pleinement-letre\/"},"modified":"2026-07-03T00:00:00","modified_gmt":"2026-07-02T22:00:00","slug":"cest-lhistoire-dun-proprietaire-de-sa-residence-principale-qui-pensait-pleinement-letre","status":"publish","type":"post","link":"https:\/\/www.smvconseil.fr\/index.php\/2026\/07\/03\/cest-lhistoire-dun-proprietaire-de-sa-residence-principale-qui-pensait-pleinement-letre\/","title":{"rendered":"C\u2019est l\u2019histoire d\u2019un propri\u00e9taire de sa r\u00e9sidence principale\u2026 qui pensait pleinement l\u2019\u00eatre\u2026"},"content":{"rendered":"<p class=\"title\">C\u2019est l\u2019histoire d\u2019un propri\u00e9taire de sa r\u00e9sidence principale\u2026 qui pensait pleinement l\u2019\u00eatre\u2026<\/p>\n<div>\n<p>Un propri\u00e9taire vend sa r\u00e9sidence secondaire pour acheter sa r\u00e9sidence principale et demande l\u2019exon\u00e9ration fiscale du gain applicable dans ce cas. Ce que lui refuse l\u2019administration fiscale : selon elle, une condition, pourtant imp\u00e9rative, n\u2019est pas respect\u00e9e ici, du moins pour partie\u2026<\/p>\n<p>\u00ab \u00c0 tort ! \u00bb, estime le propri\u00e9taire qui rappelle qu\u2019il remplit toutes les conditions requises et notamment qu&rsquo;il a r\u00e9investi le prix de vente de sa r\u00e9sidence secondaire dans l\u2019achat de sa nouvelle r\u00e9sidence principale. \u00ab Certes ! \u00bb, r\u00e9torque l\u2019administration, mais ce r\u00e9investissement a port\u00e9 pour partie sur l\u2019achat de l\u2019usufruit de la r\u00e9sidence principale et pour partie seulement sur l\u2019achat de la pleine propri\u00e9t\u00e9\u2026<\/p>\n<p>Ce qui suffit \u00e0 limiter le b\u00e9n\u00e9fice de l\u2019exon\u00e9ration, confirme le juge : seules les sommes r\u00e9investies dans l\u2019achat en pleine propri\u00e9t\u00e9 de la r\u00e9sidence principale peuvent ouvrir droit \u00e0 l\u2019exon\u00e9ration. La fraction du prix de vente utilis\u00e9e pour l\u2019achat de la part en usufruit en est donc exclue\u2026<\/p>\n<\/p><\/div>\n<div>Source : <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000054207092?dateDecision=&amp;dateVersement=&amp;fonds=CETAT&amp;juridiction=CONSEIL_ETAT&amp;juridiction=COURS_APPEL&amp;juridiction=TRIBUNAL_CONFLIT&amp;page=1&amp;pageSize=25&amp;query=Article+150+U+CGI&amp;searchField=ALL&amp;searchProximity=&amp;searchType=ALL&amp;sortValue=DATE_DESC&amp;typePagination=DEFAUT&amp;typeRecherche=date\" target=\"_blank\" rel=\"noopener\">Arr\u00eat de la Cour administrative d\u2019appel du 4 juin 2026, no 24VE00969<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/la-petite-histoire-du-jour\/c-est-l-histoire-d-un-proprietaire-de-sa-residence-principale-qui-pensait-pleinement-l-etre\" target=\"_blank\" rel=\"noopener\">La petite histoire du jour<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img  title=\"\"  alt=\"Shutterstock_exonerationresidencesecondaire C\u2019est l\u2019histoire d\u2019un propri\u00e9taire de sa r\u00e9sidence principale\u2026 qui pensait pleinement l\u2019\u00eatre\u2026\" decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/petites_histoires\/images\/Shutterstock_exonerationresidencesecondaire.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u2019est l\u2019histoire d\u2019un propri\u00e9taire de sa r\u00e9sidence principale\u2026 qui pensait pleinement l\u2019\u00eatre\u2026 Un propri\u00e9taire vend sa r\u00e9sidence secondaire pour acheter sa r\u00e9sidence principale et demande l\u2019exon\u00e9ration fiscale du gain applicable dans ce cas. Ce que lui refuse l\u2019administration fiscale :<\/p>\n","protected":false},"author":0,"featured_media":4313,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[25],"tags":[24],"class_list":["post-4312","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\/4312"}],"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=4312"}],"version-history":[{"count":0,"href":"https:\/\/www.smvconseil.fr\/index.php\/wp-json\/wp\/v2\/posts\/4312\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.smvconseil.fr\/index.php\/wp-json\/wp\/v2\/media\/4313"}],"wp:attachment":[{"href":"https:\/\/www.smvconseil.fr\/index.php\/wp-json\/wp\/v2\/media?parent=4312"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.smvconseil.fr\/index.php\/wp-json\/wp\/v2\/categories?post=4312"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.smvconseil.fr\/index.php\/wp-json\/wp\/v2\/tags?post=4312"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}