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C’est l’histoire d’un propriétaire qui réussit à vendre sa maison (sans impôt ?)…

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c’est-l’histoire-d’un-proprietaire-qui-reussit-a-vendre-sa-maison-(sans-impot-?)…

C’est l’histoire d’un propriétaire qui réussit à vendre sa maison (sans impôt ?)…

C’est l’histoire d’un propriétaire qui réussit à vendre sa maison (sans impôt ?)… 600 400 admin

À l’occasion de la vente de sa maison, un propriétaire entend bénéficier de l’exonération fiscale applicable aux ventes de résidences principales. Sauf que l’administration fiscale se rend compte qu’il est propriétaire de 2 maisons, et que celle vendue ne semble pas être sa résidence principale…

« À tort ! », conteste le propriétaire, qui rappelle que l’adresse figurant sur sa déclaration d’impôt sur le revenu correspond bien à celle de la maison qu’il a vendue… Ce qui ne prouve rien, maintient l’administration fiscale pour qui cette maison était inoccupée : pour preuve, les factures d’eau et les relevés de compteur qui révèlent une absence de consommation d’eau à cette adresse, l’absence d’attestation d’assurance justifiant que le bien cédé était assuré en tant que résidence principale, l’absence de justification de changement d’adresse par le vendeur à sa banque, etc.

Des éléments qui penchent en faveur de l’administration, conclut le juge… qui refuse l’exonération au vendeur !

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