{"id":4086,"date":"2018-02-26T00:00:00","date_gmt":"2018-02-25T23:00:00","guid":{"rendered":"https:\/\/www.lkeria.com\/actualites\/non-classe\/une-circulaire-expliquant-la-taxe-sur-la-plus-value\/"},"modified":"2018-02-26T00:00:00","modified_gmt":"2018-02-25T23:00:00","slug":"une-circulaire-expliquant-la-taxe-sur-la-plus-value","status":"publish","type":"post","link":"https:\/\/www.lkeria.com\/actualites\/transaction\/une-circulaire-expliquant-la-taxe-sur-la-plus-value\/","title":{"rendered":"Une circulaire expliquant la taxe sur la plus-value"},"content":{"rendered":"<p>La direction de la l\u00e9gislation et de la r\u00e9glementation de la DGI (Direction G\u00e9n\u00e9rale des Imp\u00f4ts) a envoy\u00e9 une circulaire le 8 f\u00e9vrier dernier aux directeurs et inspecteurs des imp\u00f4ts expliquant les nouvelles dispositions de la loi de finances 2018 sur la<a target=\"_blank\" rel=\"follow noopener noreferrer\" href=\"https:\/\/www.lkeria.com\/simulateur-taxe-plus-value\" title=\"Link: https:\/\/www.lkeria.com\/simulateur-taxe-plus-value\"> plus-value de cession \u00e0 titre on\u00e9reux d\u2019immeubles b\u00e2tis et non b\u00e2tis<\/a>.<\/p>\n<p>On peut lire dans la circulaire, dont Lkeria a pu avoir une<br \/>\ncopie, \u00ab&nbsp;<b><i>que la modification consiste en l\u2019exclusion des <\/i><\/b><u><b><i>logements collectifs<br \/>\n<\/i><\/b><\/u><b><i>constituant <\/i><\/b><u><b><i>l\u2019unique <\/i><\/b><\/u><b><i>propri\u00e9t\u00e9 et l\u2019<\/i><\/b><u><b><i>habitation principale<\/i><\/b><\/u><b><i> d\u00e9tenus plus de<br \/>\n<\/i><\/b><u><b><i>dix (10) an<\/i><\/b><\/u><b><i>s, de l\u2019imposition \u00e0 l\u2019IRG au titre de la plus-value r\u00e9alis\u00e9e lors<br \/>\nde la cession de ces biens<\/i><\/b>.&nbsp;\u00bb<\/p>\n<p>Elle rappelle aussi la d\u00e9finition d\u2019un logement collectif \u00ab&nbsp;<i>il<br \/>\nest entendu par logement collectif, tout logement situ\u00e9 dans un immeuble<br \/>\ncollectif \u00e0 usage d\u2019habitation<\/i>&nbsp;\u00bb.<\/p>\n<p>La circulaire en question pr\u00e9cise que les particuliers<br \/>\nposs\u00e9dant deux logements collectifs ou plus, ne sont pas concern\u00e9s par cette exon\u00e9ration<br \/>\nen cas de cession de l\u2019un de ces logements collectifs.<\/p>\n<p>&nbsp;<\/p>\n<p>Enfin il est rappel\u00e9 que l\u2019imp\u00f4t sur la revenue global, demeure<br \/>\napplicable aux plus-values d\u00e9gag\u00e9es de la cession des biens suivants&nbsp;:<\/p>\n<ul>\n<li>Les logements collectifs<br \/>\nd\u00e9tenus pendant une p\u00e9riode \u00e9gale ou inf\u00e9rieure \u00e0 dix (10) ans ;<\/li>\n<li> Les maisons individuelles<br \/>\nainsi que les villas m\u00eame compos\u00e9es de plusieurs niveaux ou appartements et ce,<br \/>\nquel que soit la dur\u00e9e de leur d\u00e9tention ;<\/li>\n<li> Les immeubles non b\u00e2tis<br \/>\n(terrains), quel que soit la dur\u00e9e de leur d\u00e9tention.<\/li>\n<\/ul>\n<p>Faut-il le rappeler que les plus-values effectivement r\u00e9alis\u00e9es<br \/>\npar des personnes qui c\u00e8dent dans le cadre de l&rsquo;activit\u00e9 professionnelle, des<br \/>\nimmeubles ou fractions d&rsquo;immeubles b\u00e2tis ou non b\u00e2tis ne sont pas soumis \u00e0 cet imp\u00f4t.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La direction de la l\u00e9gislation et de la r\u00e9glementation de la DGI (Direction G\u00e9n\u00e9rale des Imp\u00f4ts) a envoy\u00e9 une circulaire le 8 f\u00e9vrier dernier aux directeurs et inspecteurs des imp\u00f4ts expliquant les nouvelles dispositions de la loi de finances 2018 sur la plus-value de cession \u00e0 titre on\u00e9reux d\u2019immeubles b\u00e2tis et non b\u00e2tis. On peut [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[234],"tags":[118,117,116,115],"class_list":["post-4086","post","type-post","status-publish","format-standard","hentry","category-transaction","tag-fiscalite-immobiliere","tag-immoblier","tag-irg","tag-plus-value"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Une circulaire expliquant la taxe sur la plus-value - Actualit\u00e9 de l&#039;immobilier et le logement en Alg\u00e9rie<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.lkeria.com\/actualites\/transaction\/une-circulaire-expliquant-la-taxe-sur-la-plus-value\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Une circulaire expliquant la taxe sur la plus-value - Actualit\u00e9 de l&#039;immobilier et le logement en Alg\u00e9rie\" \/>\n<meta property=\"og:description\" content=\"La direction de la l\u00e9gislation et de la r\u00e9glementation de la DGI (Direction G\u00e9n\u00e9rale des Imp\u00f4ts) a envoy\u00e9 une circulaire le 8 f\u00e9vrier dernier aux directeurs et inspecteurs des imp\u00f4ts expliquant les nouvelles dispositions de la loi de finances 2018 sur la plus-value de cession \u00e0 titre on\u00e9reux d\u2019immeubles b\u00e2tis et non b\u00e2tis. On peut [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.lkeria.com\/actualites\/transaction\/une-circulaire-expliquant-la-taxe-sur-la-plus-value\/\" \/>\n<meta property=\"og:site_name\" content=\"Actualit\u00e9 de l&#039;immobilier et le logement en Alg\u00e9rie\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/lkeriacom\" \/>\n<meta property=\"article:published_time\" content=\"2018-02-25T23:00:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.lkeria.com\/actualites\/wp-content\/uploads\/2020\/07\/logo-lkeria.png\" \/>\n\t<meta property=\"og:image:width\" content=\"200\" \/>\n\t<meta property=\"og:image:height\" content=\"72\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Lotfi Ramdani\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@lkeriacom\" \/>\n<meta name=\"twitter:site\" content=\"@lkeriacom\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Lotfi Ramdani\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Une circulaire expliquant la taxe sur la plus-value - Actualit\u00e9 de l&#039;immobilier et le logement en Alg\u00e9rie","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.lkeria.com\/actualites\/transaction\/une-circulaire-expliquant-la-taxe-sur-la-plus-value\/","og_locale":"fr_FR","og_type":"article","og_title":"Une circulaire expliquant la taxe sur la plus-value - Actualit\u00e9 de l&#039;immobilier et le logement en Alg\u00e9rie","og_description":"La direction de la l\u00e9gislation et de la r\u00e9glementation de la DGI (Direction G\u00e9n\u00e9rale des Imp\u00f4ts) a envoy\u00e9 une circulaire le 8 f\u00e9vrier dernier aux directeurs et inspecteurs des imp\u00f4ts expliquant les nouvelles dispositions de la loi de finances 2018 sur la plus-value de cession \u00e0 titre on\u00e9reux d\u2019immeubles b\u00e2tis et non b\u00e2tis. 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