{"id":77,"date":"2018-05-25T05:43:30","date_gmt":"2018-05-25T05:43:30","guid":{"rendered":"http:\/\/avefi.com\/?p=77"},"modified":"2019-06-20T16:48:38","modified_gmt":"2019-06-20T16:48:38","slug":"article-home-page","status":"publish","type":"post","link":"http:\/\/avefi.com\/?p=77","title":{"rendered":"IFI – d\u00e9ductibilit\u00e9 et pr\u00eat in fine"},"content":{"rendered":"

IFI – D\u00e9duction des emprunts \u00ab\u00a0in fine\u00a0\u00bb<\/h1>\n

Les\u00a0modalit\u00e9s particuli\u00e8res de d\u00e9duction des emprunts \u00ab\u00a0in fine\u00a0\u00bb\u00a0-partielle et d\u00e9gressive- ne trouvent actuellement \u00e0 s’appliquer qu’au regard des cr\u00e9dits ayant \u00e9t\u00e9\u00a0souscrits directement par le redevable\u00a0(ou un membre de son foyer fiscal IFI).<\/p>\n

La loi de finances pour 2019 \u00e9tend cette r\u00e8gle au cas o\u00f9 un tel cr\u00e9dit a \u00e9t\u00e9 souscrit par une soci\u00e9t\u00e9 ou un organisme dont le redevable d\u00e9tient les parts ou les actions aux fins de financer un ou plusieurs actifs immobiliers. Cela signifie, en pratique, qu’\u00e0 compter de l’IFI 2019, les emprunts \u00ab\u00a0in fine\u00a0\u00bb\u00a0ne seront plus admis en totalit\u00e9 au passif\u00a0de la soci\u00e9t\u00e9 dont le redevable d\u00e9tient les parts et dont il doit d\u00e9clarer la fraction de la valeur repr\u00e9sentative d’actifs immobiliers \u00e0 l’IFI.<\/p>\n

\u00a0Note :\u00a0D’autres modifications, essentiellement terminologiques, sont \u00e9galement contenues dans la loi. Elles n’auront cependant pas d’impact sur la d\u00e9termination de l’IFI d\u00fb.<\/p>\n","protected":false},"excerpt":{"rendered":"

IFI – D\u00e9duction des emprunts \u00ab\u00a0in fine\u00a0\u00bb Les\u00a0modalit\u00e9s particuli\u00e8res de d\u00e9duction des emprunts \u00ab\u00a0in fine\u00a0\u00bb\u00a0-partielle et d\u00e9gressive- ne trouvent actuellement \u00e0 s’appliquer qu’au regard des cr\u00e9dits ayant \u00e9t\u00e9\u00a0souscrits directement par le redevable\u00a0(ou un membre de son foyer fiscal IFI). La loi de finances pour 2019 \u00e9tend cette r\u00e8gle au cas o\u00f9 un tel cr\u00e9dit a […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"video","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-77","post","type-post","status-publish","format-video","hentry","category-uncategorized","post_format-post-format-video"],"_links":{"self":[{"href":"http:\/\/avefi.com\/index.php?rest_route=\/wp\/v2\/posts\/77","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/avefi.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/avefi.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/avefi.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/avefi.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=77"}],"version-history":[{"count":4,"href":"http:\/\/avefi.com\/index.php?rest_route=\/wp\/v2\/posts\/77\/revisions"}],"predecessor-version":[{"id":635,"href":"http:\/\/avefi.com\/index.php?rest_route=\/wp\/v2\/posts\/77\/revisions\/635"}],"wp:attachment":[{"href":"http:\/\/avefi.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=77"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/avefi.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=77"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/avefi.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=77"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}