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C’est l’histoire d’un dirigeant qui vend (pense vendre) sa résidence principale…

C’est l’histoire d’un dirigeant qui vend (pense vendre) sa résidence principale…

Publiée le vendredi 21 janvier 2022 à 01h25 dans Histoires

C’est l’histoire d’un dirigeant qui vend (pense vendre) sa résidence principale…

Un dirigeant vend son appartement parisien et réclame l’exonération d’impôt à laquelle il peut prétendre puisque ce logement constitue sa résidence principale. Mais c’est sans compter sa maison en Bretagne, conteste l’administration fiscale…

Maison dans laquelle il séjourne régulièrement plusieurs jours par semaine pour les besoins de son activité professionnelle, constate-t-elle, et qui constitue donc sa résidence principale, lui-même ayant demandé que son adresse en Bretagne soit sa domiciliation administrative… Mais pas sa résidence principale, maintient le dirigeant qui produit des factures d'électricité, de gaz et d'eau, une affiliation à la CPAM de Paris, un contrat d'assurance, une attestation d'un club de sport, etc. Documents qui prouvent donc qu’il habite bien à Paris…

Mais qui ne permettent pas d’établir que l’appartement parisien constitue bel et bien sa résidence principale, conclut au contraire le juge : le gain réalisé sur la vente de cet appartement est donc imposable !


Arrêt de la Cour Administrative d’Appel de Paris du 3 novembre 2021, n° 20PA01929

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