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L’abattement commence à courir dès la sixième année (6 % par an sur l’IR jusqu’à la 21e années, puis 4 % la 22e)."}],["$","p","3. Exploiter les abattements pour durée de détention-1",{"className":"text-sm text-muted-foreground","children":"Lorsque vous arbitrez un patrimoine, simulez plusieurs dates de cession : repousser la vente de douze mois peut faire gagner plusieurs milliers d’euros si vous approchez d’un palier d’abattement."}],["$","p","3. Exploiter les abattements pour durée de détention-2",{"className":"text-sm text-muted-foreground","children":["Le même raisonnement s’applique aux cessions de"," ",["$","$L6",null,{"href":"/vacance-locative","className":"text-primary underline","children":"biens vacants"}]," ","que vous remettez sur le marché ou aux opérations de"," ",["$","$L6",null,{"href":"/division-appartement-lots","className":"text-primary underline","children":"division en lots"}]," ",": chaque lot suit son propre compteur à partir de la date d’acquisition de l’ensemble, sauf si vous créez une structure interposée."]}]],"$undefined"]}],["$","section","4. Choisir le bon véhicule de détention avant la revente",{"className":"space-y-3 rounded-3xl border border-border/70 bg-card p-6","children":[["$","h2",null,{"className":"text-xl font-semibold text-foreground","children":"4. Choisir le bon véhicule de détention avant la revente"}],[["$","p","4. Choisir le bon véhicule de détention avant la revente-0",{"className":"text-sm text-muted-foreground","children":"En SCI à l’IR, vous profitez des mêmes abattements que les particuliers. En SCI à l’IS ou lorsque vous exploitez au régime professionnel (LMP), la plus-value est dite «professionnelle» : elle réintègre les amortissements pratiqués et se calcule sur la valeur nette comptable. D’où l’intérêt d’anticiper le coût fiscal dès l’acquisition."}],["$","p","4. Choisir le bon véhicule de détention avant la revente-1",{"className":"text-sm text-muted-foreground","children":"Dans certains cas, le démembrement (usufruit locatif social, donation de la nue-propriété) permet de réduire la base taxable ou de rapprocher les intérêts familiaux. Ces montages nécessitent l’appui d’un notaire et d’un fiscaliste, mais ils s’avèrent redoutables pour transmettre un patrimoine locatif."}],["$","p","4. Choisir le bon véhicule de détention avant la revente-2",{"className":"text-sm text-muted-foreground","children":["Avant de signer un compromis, réalisez un comparatif avec notre"," ",["$","$L6",null,{"href":"/simulateur-tri","className":"text-primary underline","children":"simulateur de TRI"}]," ","afin de mesurer l’impact net après impôts. Vous pouvez aussi consolider votre stratégie avec la"," ",["$","$L6",null,{"href":"/plan-du-site","className":"text-primary underline","children":"carte des ressources"}]," ","(SCI, fiscalité LMNP, micro-foncier) pour être certain d’exploiter la bonne structure."]}]],"$undefined"]}],["$","section","5. Orchestrer la cession pour maximiser le cash net",{"className":"space-y-3 rounded-3xl border border-border/70 bg-card p-6","children":[["$","h2",null,{"className":"text-xl font-semibold text-foreground","children":"5. Orchestrer la cession pour maximiser le cash net"}],[["$","p","5. Orchestrer la cession pour maximiser le cash net-0",{"className":"text-sm text-muted-foreground","children":"Un calendrier maîtrisé commence par la lettre d’intention à votre notaire : envoyez-lui le dossier complet (titre de propriété, diagnostics, factures) avant même de trouver un acquéreur. Vous évitez ainsi les délais supplémentaires entre compromis et acte."}],["$","p","5. Orchestrer la cession pour maximiser le cash net-1",{"className":"text-sm text-muted-foreground","children":"En parallèle, créez un plan d’emploi des fonds : remboursement de dette, réinvestissement, trésorerie de sécurité. Les investisseurs communautaires apprécient de communiquer ce plan aux banques pour montrer qu’ils disposent d’un pipeline constant."}],["$","p","5. Orchestrer la cession pour maximiser le cash net-2",{"className":"text-sm text-muted-foreground","children":["Enfin, vérifiez l’effet de la taxe foncière et des charges récupérables sur la période de détention résiduelle avec notre"," ",["$","$L6",null,{"href":"/taxe-fonciere-calcul","className":"text-primary underline","children":"guide taxe foncière"}]," ","et le"," ",["$","$L6",null,{"href":"/charges-de-copropriete","className":"text-primary underline","children":"simulateur de charges"}],". Vous pourrez ainsi ajuster les provisions avant la cession et livrer des comptes clairs au repreneur."]}]],"$undefined"]}],["$","section","6. Plus-value professionnelle vs plus-value des particuliers",{"className":"space-y-3 rounded-3xl border border-border/70 bg-card p-6","children":[["$","h2",null,{"className":"text-xl font-semibold text-foreground","children":"6. Plus-value professionnelle vs plus-value des particuliers"}],[["$","p","6. Plus-value professionnelle vs plus-value des particuliers-0",{"className":"text-sm text-muted-foreground","children":"En LMP, SCI IS ou structure commerciale, la plus-value est professionnelle : on réintègre les amortissements et on applique barème IS + prélèvements sociaux. Faites vos calculs plusieurs années avant la revente."}],["$","p","6. Plus-value professionnelle vs plus-value des particuliers-1",{"className":"text-sm text-muted-foreground","children":"En détention perso/SCI IR, vous bénéficiez des abattements durée. Vérifiez que vous respectez bien les conditions (usage locatif continu, pas de transformation en local pro)."}],["$","p","6. Plus-value professionnelle vs plus-value des particuliers-2",{"className":"text-sm text-muted-foreground","children":"Pensez à arbitrer entre cession de parts et cession d’actifs : les frais et la fiscalité diffèrent."}]],"$undefined"]}],["$","section","7. Check-list avant signature",{"className":"space-y-3 rounded-3xl border border-border/70 bg-card p-6","children":[["$","h2",null,{"className":"text-xl font-semibold text-foreground","children":"7. Check-list avant signature"}],[["$","p","7. Check-list avant signature-0",{"className":"text-sm text-muted-foreground","children":"Réunir tous les justificatifs travaux/frais, calculer la plus-value brute, estimer les abattements, préparer un tableau comparatif (IR, prélèvements sociaux, éventuelles cotisations)."}],["$","p","7. Check-list avant signature-1",{"className":"text-sm text-muted-foreground","children":"Valider le calendrier : date de compromis = date de référence pour la fiscalité. Alertez votre banquier et votre expert-comptable pour planifier l’utilisation des fonds (désendettement, réinvestissement)."}]],"$undefined"]}]],["$","section",null,{"className":"space-y-3 rounded-3xl border border-border/70 bg-card p-6","children":[["$","h2",null,{"className":"text-xl font-semibold text-foreground","children":"Conclusion : garder le cap"}],[["$","p","plus-value-immobiliere-conclusion-0",{"className":"text-sm text-muted-foreground","children":"Plus-value immobilière : Ensemble vers une cession maîtrisée n’est pas un sprint : mesurez vos résultats après chaque étape pour rester aligné avec votre objectif « Maximiser le cash net après revente »."}],["$","p","plus-value-immobiliere-conclusion-1",{"className":"text-sm text-muted-foreground","children":"Capitalisez sur Optimiser la détention via SCI ou démembrement peut alléger l’impôt sans perdre de vue Ignorer les délais d’abattement ou les justificatifs travaux. Accordez-vous le rythme annoncé : Simulation dès la mise en vente."}],["$","p","plus-value-immobiliere-conclusion-2",{"className":"text-sm text-muted-foreground","children":"Entourez-vous d’un banquier, d’un mentor ou d’un pair : Investisseur qui cède un bien locatif progressent plus vite lorsqu’ils confrontent leurs chiffres."}]]]}],["$","section",null,{"className":"grid gap-4 rounded-3xl border border-primary/30 bg-primary/5 p-6 md:grid-cols-3","children":[["$","div","Appartement T3 à Lyon",{"className":"space-y-2 rounded-2xl bg-white/70 p-4 dark:bg-slate-900/60","children":[["$","p",null,{"className":"text-xs font-semibold uppercase tracking-wide text-primary","children":"Appartement T3 à Lyon"}],["$","p",null,{"className":"text-lg font-semibold text-foreground","children":"Plus-value brute : 68 000 €"}],["$","p",null,{"className":"text-sm text-muted-foreground","children":"Prix d’achat 210 000 € en 2012, revente 310 000 € en 2024, 20 000 € de travaux justifiés. Après abattement pour durée de détention (6 % x 10 ans), l’impôt sur le revenu est réduit de 60 %."}]]}],["$","div","Immeuble exploité en LMNP",{"className":"space-y-2 rounded-2xl bg-white/70 p-4 dark:bg-slate-900/60","children":[["$","p",null,{"className":"text-xs font-semibold uppercase tracking-wide text-primary","children":"Immeuble exploité en LMNP"}],["$","p",null,{"className":"text-lg font-semibold text-foreground","children":"Plus-value professionnelle : 42 500 €"}],["$","p",null,{"className":"text-sm text-muted-foreground","children":"Acquis 380 000 €, amortissements pratiqués 90 000 €. Revente 470 000 € : la base taxable porte sur la valeur nette comptable (470 000 – 290 000). Cotisations sociales LMP ajoutées pour 8 100 €."}]]}],["$","div","SCI IS avec arbitrage après 8 ans",{"className":"space-y-2 rounded-2xl bg-white/70 p-4 dark:bg-slate-900/60","children":[["$","p",null,{"className":"text-xs font-semibold uppercase tracking-wide text-primary","children":"SCI IS avec arbitrage après 8 ans"}],["$","p",null,{"className":"text-lg font-semibold text-foreground","children":"Impôt société : 15 % sur 22 000 €"}],["$","p",null,{"className":"text-sm text-muted-foreground","children":"Les amortissements ont neutralisé le résultat annuel. À la revente, la plus-value se calcule sur les amortissements repris. L’impôt société est faible, mais la distribution de dividendes déclenche le PFU."}]]}]]}],["$","section",null,{"className":"rounded-3xl border border-border bg-card p-6 text-sm text-muted-foreground","children":[["$","p",null,{"className":"font-semibold text-foreground","children":"Ressources complémentaires"}],["$","ul",null,{"className":"mt-3 list-disc space-y-2 pl-4","children":[["$","li",null,{"children":["$","$L6",null,{"href":"/fiscalite-lmnp","className":"text-primary underline","children":"Comprendre la fiscalité en location meublée"}]}],["$","li",null,{"children":["$","$L6",null,{"href":"/fiscalite-sci","className":"text-primary underline","children":"Arbitrer entre SCI IR/IS avant la revente"}]}],["$","li",null,{"children":["$","$L6",null,{"href":"/plan-du-site","className":"text-primary underline","children":"Retrouver tous nos simulateurs et guides fiscaux"}]}]]}]]}],["$","section",null,{"className":"space-y-3 rounded-3xl border border-primary/30 bg-primary/5 p-6","children":[["$","p",null,{"className":"text-xs font-semibold uppercase tracking-wide text-primary","children":"Notre conseil"}],["$","p",null,{"className":"text-sm text-muted-foreground","children":"Traitez la plus-value comme un mini-dossier bancaire : tableau des flux, pièces justificatives, scénario A/B. Votre notaire et votre banquier seront plus réactifs et vous éviterez les estimations de dernière minute."}]]}]]}],null,["$","$Le",null,{"children":"$Lf"}]]}],{},null]},null]},null],["$","$3","h",{"children":[null,["$","$3","aMt4YUz4DkkqBUoPkmnSx",{"children":[["$","$L10",null,{"children":"$L11"}],["$","$L12",null,{"children":"$L13"}],["$","meta",null,{"name":"next-size-adjust"}]]}]]}]]],"m":"$undefined","G":["$14","$undefined"],"s":false,"S":true}
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