Les frais accessoires à l'acquisition d'un terrain: enfin déductibles
Auteur | Sabrina Scarna |
La position de l'administration fiscale est de refuser, aux sociétés, la déductibilité des frais accessoires à l'acquisition d'un terrain, bien non amortissable. Or, en ce qui concerne les frais accessoires aux immeubles amortissables, le contribuable pourra les amortir soit intégralement pendant l'année ou l'exercice comptable durant lequel l'investissement aura été effectué soit par annuités fixes et dont le nombre sera laissé à l'appréciation du contribuable. La déductibilité des frais accessoires à l'acquisition d'un bien se justifie de par la constatation, de pur fait certes mais difficilement contestable, que le paiement des droits d'enregistrement ou de frais d'acte ne fait jamais acquérir à un bien une quelconque valeur. L'administration fiscale avait d'ailleurs admis une telle déductibilité des frais accessoires à l'acquisition de biens amortissables avant que le texte légal ne soit modifié et le prévoit expressément. Or, cette constatation prévaut également en ce qui concerne les terrains. En effet, selon les règles du droit comptable, la valeur d'acquisition comprend les frais accessoires outre le prix d'achat. Cependant, ces mêmes règles prévoient également qu'un terrain doit être évalué dans le bilan à la valeur d'acquisition ou à la valeur du marché à la date de la clôture de l'exercice lorsque cette dernière est...
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