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En SCI IS, les amortissements (18 k€) et les intérêts (12 k€) peuvent neutraliser le résultat, laissant l’impôt société proche de 0 € tant que vous ne distribuez pas de dividendes."}],["$","p","3. Comparatif chiffré-1",{"className":"text-sm text-muted-foreground","children":"En revanche, dix ans plus tard, la revente à 650 k€ générera une plus-value plus élevée à l’IS qu’à l’IR. C’est le point clé : l’IS optimise le flux annuel, l’IR protège la sortie patrimoniale."}],["$","p","3. Comparatif chiffré-2",{"className":"text-sm text-muted-foreground","children":["Notre recommandation : modélisez les deux options avec un expert-comptable et comparez la valeur nette perçue par chaque associé. 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Points de vigilance-1",{"className":"text-sm text-muted-foreground","children":"Anticipez le financement : certaines banques demandent 10 à 20 % d’apport pour une SCI à l’IS, alors qu’elles peuvent financer à 100 % en SCI IR si les associés se portent caution."}],["$","p","4. Points de vigilance-2",{"className":"text-sm text-muted-foreground","children":"Enfin, n’oubliez pas la tenue d’assemblées générales, la mise à jour du registre des bénéficiaires effectifs et le dépôt des comptes (obligatoire à l’IS). Ces obligations représentent un coût administratif à intégrer dans votre prévisionnel."}]]]}],["$","section","5. Gouvernance et gestion",{"className":"space-y-3 rounded-3xl border border-border/70 bg-card p-6","children":[["$","h2",null,{"className":"text-xl font-semibold text-foreground","children":"5. Gouvernance et gestion"}],[["$","p","5. Gouvernance et gestion-0",{"className":"text-sm text-muted-foreground","children":"Nommer un gérant opérationnel et prévoir un suppléant évite les blocages. Mettez noir sur blanc les règles d’apport en compte courant, de rémunération et de distribution."}],["$","p","5. Gouvernance et gestion-1",{"className":"text-sm text-muted-foreground","children":"Tenez un tableau de bord mensuel (loyers, charges, trésorerie). Les banques adorent les investisseurs qui pilotent leurs SCI comme une entreprise."}]]]}],["$","section","6. Planification fiscale",{"className":"space-y-3 rounded-3xl border border-border/70 bg-card p-6","children":[["$","h2",null,{"className":"text-xl font-semibold text-foreground","children":"6. Planification fiscale"}],[["$","p","6. Planification fiscale-0",{"className":"text-sm text-muted-foreground","children":"Si vous prévoyez une revente rapide, l’IR reste souvent plus avantageux. Si vous capitalisez pour transmettre, l’IS ou la combinaison SCI IS + holding peut se défendre."}],["$","p","6. Planification fiscale-1",{"className":"text-sm text-muted-foreground","children":"Simulez la fiscalité sur 10 ans : cash-flow après impôts, impôts sur la plus-value, distribution de dividendes."}]]]}]],["$","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","sci-is-vs-ir-conclusion-0",{"className":"text-sm text-muted-foreground","children":"SCI à l’IS ou à l’IR : choisir selon vos objectifs n’est pas un sprint : mesurez vos résultats après chaque étape pour rester aligné avec votre objectif « Limiter la double imposition à la revente »."}],["$","p","sci-is-vs-ir-conclusion-1",{"className":"text-sm text-muted-foreground","children":"Capitalisez sur La SCI à l’IS permet d’amortir et de réinvestir plus rapidement sans perdre de vue Sortir d’une SCI à l’IS coûte cher si mal anticipé. Accordez-vous le rythme annoncé : Choix à figer dès la création."}],["$","p","sci-is-vs-ir-conclusion-2",{"className":"text-sm text-muted-foreground","children":"Entourez-vous d’un banquier, d’un mentor ou d’un pair : Investisseur structurant un parc familial progressent plus vite lorsqu’ils confrontent leurs chiffres."}]]]}],["$","section",null,{"className":"rounded-3xl border border-border bg-card p-6 text-sm text-muted-foreground","children":[["$","p",null,{"className":"font-semibold text-foreground","children":"Liens utiles"}],["$","ul",null,{"className":"mt-3 list-disc space-y-2 pl-4","children":[["$","li",null,{"children":["$","$L6",null,{"href":"/fiscalite-lmnp","className":"text-primary underline","children":"Comparer avec le LMNP"}]}],["$","li",null,{"children":["$","$L6",null,{"href":"/simulateur-tri","className":"text-primary underline","children":"Modéliser la revente (TRI & VAN)"}]}],["$","li",null,{"children":["$","$L6",null,{"href":"/plan-du-site","className":"text-primary underline","children":"Explorer d’autres ressources fiscales"}]}]]}]]}],["$","section",null,{"className":"space-y-3 rounded-3xl border border-primary/30 bg-primary/5 p-6","children":[["$","p",null,{"className":"text-xs font-semibold uppercase tracking-wide text-primary","children":"Notre conseil"}],[["$","p","Avant de choisir, préparez un tableau comparatif IR/IS avec cash-flow annuel et valeur nette sortie. Ce document rassure vos associés et votre banquier sur votre capacité de pilotage.",{"className":"text-sm text-muted-foreground","children":"Avant de choisir, préparez un tableau comparatif IR/IS avec cash-flow annuel et valeur nette sortie. Ce document rassure vos associés et votre banquier sur votre capacité de pilotage."}]]]}]]}],null,["$","$Le",null,{"children":"$Lf"}]]}],{},null]},null]},null],["$","$3","h",{"children":[null,["$","$3","i_48ejWpzaf06Zjam75BS",{"children":[["$","$L10",null,{"children":"$L11"}],["$","$L12",null,{"children":"$L13"}],["$","meta",null,{"name":"next-size-adjust"}]]}]]}]]],"m":"$undefined","G":["$14","$undefined"],"s":false,"S":true}
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