{"id":6500,"date":"2020-08-25T09:20:08","date_gmt":"2020-08-25T07:20:08","guid":{"rendered":"https:\/\/flinn.law\/?p=6500"},"modified":"2022-01-04T15:48:21","modified_gmt":"2022-01-04T13:48:21","slug":"achat-scinde-ladministration-generale-fiscalite","status":"publish","type":"post","link":"https:\/\/flinn.law\/fr\/achat-scinde-ladministration-generale-fiscalite\/","title":{"rendered":"Achat scind\u00e9 : revirement de position de l\u2019Administration G\u00e9n\u00e9rale de la  fiscalit\u00e9."},"content":{"rendered":"<p>Ce 7 juillet 2020, l\u2019administration fiscale f\u00e9d\u00e9rale a \u00e9t\u00e9 contrainte (une fois de plus) de revoir sa position concernant lesdits \u00ab\u00a0<strong>achats scind\u00e9s<\/strong>\u00a0\u00bb en R\u00e9gions wallonne et bruxelloise et ce, suite \u00e0 l\u2019avis rendu par le Conseil d\u2019Etat le 18 juin 2018.<\/p>\n<p>Pour rappel, \u00ab\u00a0l\u2019achat scind\u00e9\u00a0\u00bb est une technique de planification patrimoniale qui consiste \u00e0 acqu\u00e9rir un bien (im)mobilier de mani\u00e8re d\u00e9membr\u00e9e : le parent ach\u00e8te l\u2019usufruit du bien et l\u2019enfant, la nue-propri\u00e9t\u00e9. D\u00e8s lors, au d\u00e9c\u00e8s du parent, l\u2019usufruit s\u2019\u00e9teint et le bien se retrouve en pleine propri\u00e9t\u00e9 dans le patrimoine de l\u2019enfant, en principe sans taxation.<\/p>\n<p>Cependant, d\u2019un point de vue fiscal, une fiction l\u00e9gale s\u2019est cr\u00e9\u00e9e (i.e. art. 9 du Code des droits de succession et art. 2.7.1.0.7 du Code flamand de la fiscalit\u00e9) selon laquelle le bien dans sa totalit\u00e9 sera pr\u00e9sum\u00e9 faire partie de la succession de l\u2019usufruitier, sauf \u00e0 prouver qu\u2019il s\u2019agit d\u2019une donation d\u00e9guis\u00e9e. C\u2019est pourquoi pour renverser cette pr\u00e9somption et \u00e9viter l\u2019application des dispositions fiscales, \u00a0il est courant que le parent mette \u00e0 disposition, avant l\u2019achat et via une donation (enregistrable), les fonds n\u00e9cessaires pour acqu\u00e9rir le bien.<\/p>\n<p>Par le pass\u00e9, l\u2019administration fiscale f\u00e9d\u00e9rale permettait de renverser la pr\u00e9somption, \u00e0 condition que (i) soit la donation pr\u00e9alable des fonds ait \u00e9t\u00e9 enregistr\u00e9e (<a href=\"https:\/\/flinn.law\/fr\/pour-quun-cadeau-reste-un-cadeau-ou-comment-eviter-que-celui-ci-ne-soit-requalifie-en-donation\/\">impliquant n\u00e9cessairement le pr\u00e9l\u00e8vement des droits de donation de 3% en R\u00e9gions flamande et bruxelloise et 3,3 % en R\u00e9gion wallonne pour les donations en ligne directe<\/a>) avant l\u2019acquisition du bien, (ii) soit le contribuable puisse d\u00e9montrer l\u2019absence de lien entre la donation et l\u2019achat (im)mobilier. Cette position fut reprise par l\u2019administration fiscale de la r\u00e9gion flamande (VLABEL) et \u00e9tendue, en 2016, aux transferts scind\u00e9s de (portefeuilles-) titres et placements d\u2019argent.<\/p>\n<p>Cependant, le 12 juin 2018, le Conseil d\u2019Etat a rappel\u00e9 \u00e0 l\u2019ordre VLABEL en pr\u00e9cisant que la mani\u00e8re dont l\u2019acqu\u00e9reur en nue-propri\u00e9t\u00e9 avait obtenu les fonds destin\u00e9s \u00e0 l\u2019achat de celle-ci \u00e9tait sans importance. Ainsi, la question de savoir si la donation a fait ou non l\u2019objet d\u2019un enregistrement pr\u00e9alable est sans incidence. VLABEL a ainsi d\u00fb r\u00e9viser sa position.<\/p>\n<p>Dans ce contexte, l\u2019administration fiscale f\u00e9d\u00e9rale a, le 7 juillet dernier, affirm\u00e9 que pour apporter la preuve contraire, il suffisait que le nu-propri\u00e9taire prouve que <strong><u>la donation a eu lieu pr\u00e9alablement \u00e0 la signature de l\u2019acte d\u2019achat<\/u><\/strong>, ni plus, ni moins. Petite pr\u00e9cision en R\u00e9gions bruxelloise et wallonne\u00a0: si le compromis pr\u00e9voit le paiement d&rsquo;une somme (acompte, garantie,\u2026), il est n\u00e9cessaire d\u2019apporter la preuve que le don a \u00e9t\u00e9 r\u00e9alis\u00e9 <strong><u>avant la date du compromis<\/u><\/strong> et ce, m\u00eame si l\u2019acquisition a \u00e9t\u00e9 effectu\u00e9e sous condition suspensive. Cette preuve peut \u00eatre rapport\u00e9e par toutes voies de droit, \u00e0 l\u2019exclusion de toute preuve \u00e9manant des parties elles-m\u00eames, tel le serment ou les revendications de celles-ci (ainsi un \u00ab\u00a0pacte adjoint\u00a0\u00bb ne semble pas suffisant).<\/p>\n<p>En revanche, en R\u00e9gion flamande, cette derni\u00e8re condition ne semblerait pas requise de sorte qu\u2019il suffirait que la donation ait lieu <strong><u>avant la signature de l\u2019acte de vente notari\u00e9.<\/u><\/strong><\/p>\n<p>La nouvelle position de l\u2019administration fiscale f\u00e9d\u00e9rale est d\u2019application pour tous les achats scind\u00e9s r\u00e9alis\u00e9s apr\u00e8s le 1<sup>er<\/sup> ao\u00fbt 2020.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ce 7 juillet 2020, l\u2019administration fiscale f\u00e9d\u00e9rale a \u00e9t\u00e9 contrainte (une fois de plus) de [&hellip;]<\/p>\n","protected":false},"author":33,"featured_media":6524,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"expertises":[],"co_authors":[84,86],"class_list":["post-6500","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","co_authors-laura-ferire","co_authors-laurence-hayaux"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Achat scind\u00e9 : Revirement de l\u2019Administration G\u00e9n\u00e9rale de la fiscalit\u00e9.<\/title>\n<meta name=\"description\" content=\"Ce 7 juillet 2020, l\u2019administration fiscale f\u00e9d\u00e9rale a \u00e9t\u00e9 contrainte (une fois de plus) de revoir sa position concernant lesdits \u00ab\u00a0achats scind\u00e9s\u00a0\u00bb ...\" \/>\n<meta name=\"robots\" content=\"index, follow, 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