Actualités comptables
C’est l’histoire d’un propriétaire qui s’estime éligible à une exonération d’impôt… puisqu’il se douche chez son voisin…

C’est l’histoire d’un propriétaire qui s’estime éligible à une exonération d’impôt… puisqu’il se douche chez son voisin…

Publiée le vendredi 23 septembre 2022 à 01h25 dans Histoires

C’est l’histoire d’un propriétaire qui s’estime éligible à une exonération d’impôt… puisqu’il se douche chez son voisin…

Un particulier vend sa maison et réalise une plus-value à cette occasion. Parce qu’il s’agit de sa résidence principale, il demande à être exonéré de l’impôt applicable sur le gain réalisé. Refus de l’administration, pour qui rien ne prouve qu’il s’agisse de sa résidence « principale »…

« Pourtant les preuves sont là ! », rétorque le particulier : il a bien déclaré cette adresse comme étant sa résidence principale dans sa déclaration d’impôt. Sauf que le maire de la commune affirme que le propriétaire ne l’a jamais réellement habitée, rétorque l’administration : et la faible consommation en eau est là pour le prouver. « Normal ! », rétorque l’intéressé : pour économiser, il prend ses douches et fait ses lessives chez ses proches…

« Peu importe », tranche le juge : la faible consommation d’eau prouve bien que le particulier n’habite pas cette maison de manière habituelle. Elle ne peut donc pas être considérée comme étant sa résidence « principale » : sa vente est donc soumise aux impôts !


Arrêt de la Cour administrative d’appel de Lyon du 30 mars 2022, n° 20LY02224

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