{"id":412,"date":"2021-03-27T11:48:15","date_gmt":"2021-03-27T10:48:15","guid":{"rendered":"http:\/\/www.aerisconseils.com\/?page_id=412"},"modified":"2021-11-15T10:39:05","modified_gmt":"2021-11-15T09:39:05","slug":"actualites-juridiques-marchand-de-biens","status":"publish","type":"page","link":"http:\/\/www.aerisconseils.com\/index.php\/actualites-juridiques-marchand-de-biens\/","title":{"rendered":"Actualit\u00e9s juridiques &#8211; Marchand de biens"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"412\" class=\"elementor elementor-412\" data-elementor-settings=\"[]\">\n\t\t\t\t\t\t<div class=\"elementor-inner\">\n\t\t\t\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-72b8055 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"72b8055\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-89f78a3\" data-id=\"89f78a3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a1cd84b elementor-widget elementor-widget-heading\" data-id=\"a1cd84b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-medium\">FOCUS SUR L'ACTIVIT\u00c9 DE MARCHAND DE BIENS<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-448fc4a elementor-widget elementor-widget-spacer\" data-id=\"448fc4a\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e836b47 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e836b47\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-42bb8af\" data-id=\"42bb8af\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cf50cdd elementor-widget elementor-widget-image\" data-id=\"cf50cdd\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image\">\n\t\t\t\t\t\t\t\t\t\t<img width=\"525\" height=\"371\" src=\"http:\/\/www.aerisconseils.com\/wp-content\/uploads\/2021\/03\/Aeris-Conseils-Avocats-Saint-Etienne-Droit-des-affaires-1-1024x724.jpg\" class=\"attachment-large size-large\" alt=\"\" loading=\"lazy\" srcset=\"http:\/\/www.aerisconseils.com\/wp-content\/uploads\/2021\/03\/Aeris-Conseils-Avocats-Saint-Etienne-Droit-des-affaires-1-1024x724.jpg 1024w, http:\/\/www.aerisconseils.com\/wp-content\/uploads\/2021\/03\/Aeris-Conseils-Avocats-Saint-Etienne-Droit-des-affaires-1-300x212.jpg 300w, http:\/\/www.aerisconseils.com\/wp-content\/uploads\/2021\/03\/Aeris-Conseils-Avocats-Saint-Etienne-Droit-des-affaires-1-768x543.jpg 768w, http:\/\/www.aerisconseils.com\/wp-content\/uploads\/2021\/03\/Aeris-Conseils-Avocats-Saint-Etienne-Droit-des-affaires-1-1536x1086.jpg 1536w, http:\/\/www.aerisconseils.com\/wp-content\/uploads\/2021\/03\/Aeris-Conseils-Avocats-Saint-Etienne-Droit-des-affaires-1.jpg 1920w\" sizes=\"100vw\" \/>\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-643f9d9\" data-id=\"643f9d9\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c306462 elementor-widget elementor-widget-text-editor\" data-id=\"c306462\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\"><p><\/p>\n<p>Malgr\u00e9 l&rsquo;absence de d\u00e9finition de l&rsquo;activit\u00e9 de marchand de biens en droit priv\u00e9, un marchand de biens s&rsquo;entend d&rsquo;une personne r\u00e9alisant, de mani\u00e8re habituelle, des op\u00e9rations de vente d&rsquo;immeubles \u00e0 titre de sp\u00e9culation commerciale.&nbsp;<\/p>\n<p>Pour faire simple, <b>pas de d\u00e9finition = pas de r\u00e9glementation juridique sp\u00e9cifique<\/b> ! L&rsquo;activit\u00e9 de marchands de biens ne sera donc soumises qu&rsquo;aux r\u00e8gles relatives \u00e0 l&rsquo;exercice d&rsquo;une quelconque activit\u00e9 commerciale.<\/p>\n<p><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3bed7c2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3bed7c2\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-82d02f5\" data-id=\"82d02f5\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-af1f7e2 elementor-widget elementor-widget-text-editor\" data-id=\"af1f7e2\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\"><p>Compte tenu de leur activit\u00e9, <b>les marchands de biens sont donc des commer\u00e7ants<\/b> au sens du code de commerce <span style=\"color: #000080;\">(<a style=\"color: #000080;\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000027012105\/\" target=\"_blank\" rel=\"noopener\"><i>art. L. 110-1, 2\u00b0<\/i> <i>du code de commerce<\/i><\/a>),<\/span> \u00e9tant donn\u00e9 l&rsquo;intention d&rsquo;achat pour revendre avec b\u00e9n\u00e9fice. Il est possible d&rsquo;illustrer avec l&rsquo;<b>op\u00e9ration de lotissement<\/b> consistant \u00e0 acqu\u00e9rir un terrain, le diviser en parcelles et vendre ces derni\u00e8res apr\u00e8s les avoir viabiliser, ou encore l&rsquo;<b>op\u00e9ration de r\u00e9novation<\/b> des immeubles en vue de leur revente.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-27e4868 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"27e4868\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-4f4ecb5\" data-id=\"4f4ecb5\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c4401e3 elementor-widget elementor-widget-text-editor\" data-id=\"c4401e3\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\"><h2><b><u>Comment devenir marchand de biens ?<\/u><\/b><\/h2><p style=\"text-align: center;\">L&rsquo;acticit\u00e9 de marchands de biens eut \u00eatre exerc\u00e9e \u00e0 titre individuel, sous le statuts de l&rsquo;EIRL, ou par le biais d&rsquo;une personne morale, SARL (Soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e) ou SAS (soci\u00e9t\u00e9 par actions simplifi\u00e9e).\u00a0<b style=\"letter-spacing: 0.1px;\">Attention impossible d&rsquo;exercer dans le cadre du statut d&rsquo;auto-entrepreneur !\u00a0<\/b><span style=\"letter-spacing: 0.1px;\">Vous pouvez exercer cette activit\u00e9 \u00e0 titre principal ou accessoire, sans probl\u00e9matique d&rsquo;incompatibilit\u00e9s <\/span><span style=\"color: #000080;\"><a style=\"letter-spacing: 0.1px; background-color: #ffffff; color: #000080;\" href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/4718-PGP.html\/identifiant%3DBOI-BIC-CHAMP-20-10-30-20120912\"><i>(BOI-BIC-CHAMP-20-10-30, 12\u00a0sept. 2012, \u00a7\u00a010<span style=\"letter-spacing: 0.1px;\">)<\/span><\/i><\/a><\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-42f0b05\" data-id=\"42f0b05\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4e65062 elementor-widget elementor-widget-image\" data-id=\"4e65062\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image\">\n\t\t\t\t\t\t\t\t\t\t<img width=\"525\" height=\"350\" src=\"http:\/\/www.aerisconseils.com\/wp-content\/uploads\/2021\/03\/Aeris-Conseils-Avocats-Saint-Etienne-Droit-des-affaires-ecran-tactile-1024x683.jpg\" class=\"attachment-large size-large\" alt=\"\" loading=\"lazy\" srcset=\"http:\/\/www.aerisconseils.com\/wp-content\/uploads\/2021\/03\/Aeris-Conseils-Avocats-Saint-Etienne-Droit-des-affaires-ecran-tactile-1024x683.jpg 1024w, http:\/\/www.aerisconseils.com\/wp-content\/uploads\/2021\/03\/Aeris-Conseils-Avocats-Saint-Etienne-Droit-des-affaires-ecran-tactile-300x200.jpg 300w, http:\/\/www.aerisconseils.com\/wp-content\/uploads\/2021\/03\/Aeris-Conseils-Avocats-Saint-Etienne-Droit-des-affaires-ecran-tactile-768x512.jpg 768w, http:\/\/www.aerisconseils.com\/wp-content\/uploads\/2021\/03\/Aeris-Conseils-Avocats-Saint-Etienne-Droit-des-affaires-ecran-tactile-1536x1024.jpg 1536w, http:\/\/www.aerisconseils.com\/wp-content\/uploads\/2021\/03\/Aeris-Conseils-Avocats-Saint-Etienne-Droit-des-affaires-ecran-tactile.jpg 1920w\" sizes=\"100vw\" \/>\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a8daeb4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a8daeb4\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5d06cf0\" data-id=\"5d06cf0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-eebefc3 elementor-widget elementor-widget-text-editor\" data-id=\"eebefc3\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\"><p><b><u>Les biens concern\u00e9s ?<\/u><\/b><\/p><p>Direction le code g\u00e9n\u00e9ral des imp\u00f4ts <a href=\"http:\/\/article 35, I, 1\u00b0 du CGI\"><span style=\"color: #000080;\">(article 35, I, 1\u00b0 du CGI)<\/span><\/a> pour un tour de table des biens concern\u00e9s par l&rsquo;activit\u00e9 d&rsquo;achat pour revente avec b\u00e9n\u00e9fice propre aux marchands de biens ;<\/p><ul><li>immeubles b\u00e2tis,<\/li><li>terrains \u00e0 b\u00e2tir \u2013 y compris lorsqu&rsquo;ils ont \u00e9t\u00e9 pr\u00e9alablement viabilis\u00e9s et sont revendus \u00e0 des particuliers,<\/li><li>terrains nus,<\/li><li>droits mobiliers proprement dits se rapportant \u00e0 des immeubles b\u00e2tis ou<\/li><li>non b\u00e2tis (droit au bail, promesses unilat\u00e9rales de vente),<\/li><li>aux droits immobiliers\u00a0(usufruit, nue-propri\u00e9t\u00e9, droit d&rsquo;usage),<\/li><li>actions et parts de soci\u00e9t\u00e9s immobili\u00e8res,<\/li><\/ul><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c2dbf05 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c2dbf05\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-af29dff\" data-id=\"af29dff\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5571062 elementor-widget elementor-widget-image\" data-id=\"5571062\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image\">\n\t\t\t\t\t\t\t\t\t\t<img width=\"525\" height=\"349\" src=\"http:\/\/www.aerisconseils.com\/wp-content\/uploads\/2021\/03\/hands-1063442_1920-1024x680.jpg\" class=\"attachment-large size-large\" alt=\"Aeris Conseils - Avocats Saint-Etienne - Marchand de biens - 3\" loading=\"lazy\" srcset=\"http:\/\/www.aerisconseils.com\/wp-content\/uploads\/2021\/03\/hands-1063442_1920-1024x680.jpg 1024w, http:\/\/www.aerisconseils.com\/wp-content\/uploads\/2021\/03\/hands-1063442_1920-300x199.jpg 300w, http:\/\/www.aerisconseils.com\/wp-content\/uploads\/2021\/03\/hands-1063442_1920-768x510.jpg 768w, http:\/\/www.aerisconseils.com\/wp-content\/uploads\/2021\/03\/hands-1063442_1920-1536x1020.jpg 1536w, http:\/\/www.aerisconseils.com\/wp-content\/uploads\/2021\/03\/hands-1063442_1920.jpg 1920w\" sizes=\"100vw\" \/>\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-9c64a7e\" data-id=\"9c64a7e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3ffaeaa elementor-widget elementor-widget-text-editor\" data-id=\"3ffaeaa\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\"><p style=\"font-family: 'Times New Roman', sans-serif; font-size: 22px;\"><span style=\"font-weight: bold;\"><u>Caract\u00e8re habituel et intention de revendre<\/u><\/span><\/p><p style=\"font-family: 'Times New Roman', sans-serif; font-size: 22px;\">L&rsquo;exercice habituel de l&rsquo;activit\u00e9 d&rsquo;achat en vue de la revente<br \/>r\u00e9sulte soit de la pluralit\u00e9 des ventes r\u00e9alis\u00e9es dans le cadre d&rsquo;une m\u00eame op\u00e9ration, soit de l&rsquo;activit\u00e9 pass\u00e9e ou pr\u00e9sente du c\u00e9dant. <b>Le caract\u00e8re habituel ne signifie cependant pas que l&rsquo;activit\u00e9 doit \u00eatre r\u00e9alis\u00e9e de mani\u00e8re professionnelle ou principale<\/b> ! Le crit\u00e8re sera appr\u00e9ci\u00e9 au regard du nombre d&rsquo;op\u00e9rations r\u00e9alis\u00e9es, la nature de ces derni\u00e8res et au regard de l&rsquo;intention de revendre !<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2803161 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2803161\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-27c43e6\" data-id=\"27c43e6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7cd8eee elementor-widget elementor-widget-text-editor\" data-id=\"7cd8eee\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\"><p>L&rsquo;intention de revendre s&rsquo;appr\u00e9cie au cas par cas, en fonction notamment :<\/p>\n<ul>\n<li>du court d\u00e9lai s\u00e9parant les acquisitions ou les souscriptions des reventes&nbsp;;<\/li>\n<li>du montant des b\u00e9n\u00e9fices r\u00e9alis\u00e9s&nbsp;;<\/li>\n<li>du nombre d&rsquo;op\u00e9rations<\/li>\n<li>de la situation g\u00e9ographique des immeubles ou des fonds de commerce dans les quartiers recherch\u00e9s par les acqu\u00e9reurs,<\/li>\n<li>de la publicit\u00e9 entreprise imm\u00e9diatement apr\u00e8s l&rsquo;acquisition ou de la profession du vendeur, en ce qui concerne les marchands de biens professionnels (<i>exclusion de la revente dont l&rsquo;acquisition avait \u00e9t\u00e9 effectu\u00e9e \u00e0 des fins essentiellement familiales<\/i>)<font face=\"Roboto\"><span style=\"font-size: 16px;\">.<\/span><\/font><\/li><li>La circonstance qu&rsquo;un lotissement ait \u00e9t\u00e9 effectu\u00e9 imm\u00e9diatement apr\u00e8s l&rsquo;acquisition constitue \u00e9galement un \u00e9l\u00e9ment \u00e0 prendre en compte&nbsp;<\/li><\/ul><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-dd1ead2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"dd1ead2\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3b6f5b9\" data-id=\"3b6f5b9\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0343408 elementor-widget elementor-widget-text-editor\" data-id=\"0343408\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\"><p style=\"font-family: 'Times New Roman', sans-serif; font-size: 22px;\"><u><b>La<\/b><\/u><u><b>\u00a0fiscalit\u00e9 des marchands de biens<\/b><\/u><\/p><p>Les profits r\u00e9sultant des op\u00e9rations r\u00e9alis\u00e9es par les marchands de biens pr\u00e9sentent le caract\u00e8re de b\u00e9n\u00e9fices industriels et commerciaux et sont assujettis \u00e0 ce titre \u00e0 l\u2019imp\u00f4t sur le revenu. En revanche, <b>lorsque le marchand de biens exerce son activit\u00e9 sous le couvert d\u2019une soci\u00e9t\u00e9<\/b>, celle-ci rel\u00e8ve de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s d\u00e8s lors qu\u2019elle effectue des op\u00e9rations \u00e0 caract\u00e8re commercial.\u00a0<\/p><p>\u00a0Pour information, les acquisitions r\u00e9alis\u00e9es par les<span title=\"Termes de la recherche\"> marchands<\/span> de<span title=\"Termes de la recherche\"> biens<\/span> sont soumises \u00e0 des droits d&rsquo;enregistrement sp\u00e9cifiques en fonction de la situation et des options retenues.<\/p><p>L<span style=\"color: #000080;\">&lsquo;<a style=\"color: #000080;\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000024188977\/\">article\u00a01115 du Code G\u00e9n\u00e9ral des Imp\u00f4ts<\/a><\/span> stipule en ce sens que sont exon\u00e9r\u00e9es des droits et taxes de mutation les acquisitions lorsque l&rsquo;acqu\u00e9reur prend l&rsquo;engagement de revendre dans le d\u00e9lai de cinq ans. Il s&rsquo;ensuit que l&rsquo;acquisition d&rsquo;un<span title=\"Termes de la recherche\"> bien<\/span> immobilier ne supporte que la taxe de publicit\u00e9 fonci\u00e8re au taux r\u00e9duit de 0,70\u00a0% pr\u00e9vue par l&rsquo;<span style=\"color: #000080;\"><a style=\"color: #000080;\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000041467101\/\">article\u00a01020 du Code G\u00e9n\u00e9ral des Imp\u00f4ts<\/a>.<\/span><\/p><p><span style=\"color: #000000;\">Pour approfondir cette fiscalit\u00e9 dense et complexe, <b><a href=\"http:\/\/www.aerisconseils.com\/index.php\/contactez-nous\/\">le cabinet AERIS CONSEILS, cabinet d&rsquo;Avocats \u00e0 Saint-Etienne intervenant en droit des affaires<\/a><\/b>, reste \u00e0 votre enti\u00e8re disposition pour \u00e9voquer le sujet avec vous.<\/span><\/p><p><i>Ensemble, faisons grandir vos projets !<\/i><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d6c4946 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d6c4946\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-370c7e7\" data-id=\"370c7e7\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7f74826 elementor-button-info elementor-align-center elementor-widget elementor-widget-button\" data-id=\"7f74826\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a href=\"http:\/\/www.aerisconseils.com\/index.php\/actualite-juridique-societe-civile-de-portefeuille\/\" class=\"elementor-button-link elementor-button elementor-size-sm\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon elementor-align-icon-left\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-hand-point-left\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Pr\u00e9c\u00e9dent<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-2f5d439\" data-id=\"2f5d439\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-daa0ae1 elementor-button-warning elementor-align-center elementor-widget elementor-widget-button\" data-id=\"daa0ae1\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a href=\"http:\/\/www.aerisconseils.com\/index.php\/actualites-juridiques\/\" class=\"elementor-button-link elementor-button elementor-size-sm\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon elementor-align-icon-left\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-edit\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Actualit\u00e9s juridiques<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-40318cb\" data-id=\"40318cb\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-82e5ae5 elementor-button-info elementor-align-center elementor-widget elementor-widget-button\" data-id=\"82e5ae5\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a href=\"http:\/\/www.aerisconseils.com\/index.php\/les-enjeux-de-la-lettre-dintention\/\" class=\"elementor-button-link elementor-button elementor-size-sm\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon elementor-align-icon-left\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-hand-point-right\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Suivant<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>FOCUS SUR L&rsquo;ACTIVIT\u00c9 DE MARCHAND DE BIENS Malgr\u00e9 l&rsquo;absence de d\u00e9finition de l&rsquo;activit\u00e9 de marchand de biens en droit priv\u00e9, un marchand de biens s&rsquo;entend d&rsquo;une personne r\u00e9alisant, de mani\u00e8re habituelle, des op\u00e9rations de vente d&rsquo;immeubles \u00e0 titre de sp\u00e9culation commerciale.&nbsp; Pour faire simple, pas de d\u00e9finition = pas de r\u00e9glementation juridique sp\u00e9cifique ! L&rsquo;activit\u00e9 &hellip; <\/p>\n<p class=\"link-more\"><a href=\"http:\/\/www.aerisconseils.com\/index.php\/actualites-juridiques-marchand-de-biens\/\" class=\"more-link\">Continuer la lecture<span class=\"screen-reader-text\"> de &laquo;&nbsp;Actualit\u00e9s juridiques &#8211; Marchand de biens&nbsp;&raquo;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":[],"_links":{"self":[{"href":"http:\/\/www.aerisconseils.com\/index.php\/wp-json\/wp\/v2\/pages\/412"}],"collection":[{"href":"http:\/\/www.aerisconseils.com\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"http:\/\/www.aerisconseils.com\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"http:\/\/www.aerisconseils.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.aerisconseils.com\/index.php\/wp-json\/wp\/v2\/comments?post=412"}],"version-history":[{"count":26,"href":"http:\/\/www.aerisconseils.com\/index.php\/wp-json\/wp\/v2\/pages\/412\/revisions"}],"predecessor-version":[{"id":526,"href":"http:\/\/www.aerisconseils.com\/index.php\/wp-json\/wp\/v2\/pages\/412\/revisions\/526"}],"wp:attachment":[{"href":"http:\/\/www.aerisconseils.com\/index.php\/wp-json\/wp\/v2\/media?parent=412"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}