Acquisitions scindées: (encore) du nouveau
Auteur | Severine Segier |
Nos précédents numéros d’IDEFISC ont suivi les rebondissements du dossier « acquisitions scindées ».
Après être plusieurs fois revenu sur sa position, le Ministre des finances donne ce 24 juillet sur son site internet, une autre version encore de la manière dont son administration appliquera à l’avenir (c’est-à-dire à partir du 1er septembre 2013), son interprétation unilatérale des règles civiles et fiscales applicables aux acquisitions scindées usufruit / nue-propriété.
A présent, ces constructions très fréquentes dans la pratique, ne seront pas considérées comme « abusives » par l’administration fiscale amenée à contrôler la situation d’un contribuable, à deux conditions.
Première condition
Il doit pouvoir être prouvé que le bénéficiaire de la donation préalable à l’acquisition de la nue-propriété de l’immeuble (en général, l’enfant, qui reçoit une donation de ses parents) a concrètement pu disposer personnellement des fonds.
Cela revient à dire que, juridiquement, le donataire doit être en mesure de démontrer qu’il en a bien été propriétaire, au moins pendant un certain temps, avant l’acquisition ; il faut donc pouvoir démontrer qu’il s’agit d’une « vraie donation ».
…Ce qui était déjà le cas par le passé et l’a d’ailleurs toujours été ; l’attention attirée sur ce point paraît donc inutile, étant donné qu’il a toujours fallu démontrer, pour que la construction soit valide et non simulée, que l’enfant bénéficiaire de la donation était bien donataire et donc était bien entré en possession de fonds avant l’acquisition de la nue-propriété. Cela n’a donc rien de neuf. Une acquisition scindée ne pouvait, même par le passé, valablement être accomplie, si, par exemple, les parents versaient directement la somme sur le compte des vendeurs de l’immeuble, pour eux-mêmes ou pour...
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