https://preprod-laroche.delit-dinfluence.fr/blog/ifi-le-fisc-distingue-lusufruit-choisi-de-lusufruit-subi

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App\Entity\BlogArticle {#637
  -id: 28
  -title: "💡 IFI : le fisc distingue l’usufruit choisi de l’usufruit subi"
  -content: """
    <p><span style="font-size:16px"><strong>💡 IFI : le fisc distingue l&rsquo;usufruit choisi de l&rsquo;usufruit subi</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px">📆 <strong>R&eacute;ponse minist&eacute;rielle n&deg; 909 &ndash; JOAN, 1er avril 2025, p. 2254</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px">La fiscalit&eacute; de l&rsquo;IFI r&eacute;serve un traitement bien diff&eacute;rent selon que l&rsquo;<strong>usufruit est d&rsquo;origine l&eacute;gale</strong> (souvent dans un cadre successoral) ou <strong>conventionnelle</strong> (donation, vente avec r&eacute;serve, etc.).<br />\r\n
    La r&eacute;ponse minist&eacute;rielle du 1er avril 2025 vient <strong>r&eacute;affirmer cette ligne de partage</strong>, en s&rsquo;appuyant sur l&rsquo;article <strong>968 du CGI</strong>.</span></p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>🔍 Le principe : imposition de l&rsquo;usufruitier</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Par d&eacute;faut, l&rsquo;usufruitier est <strong>redevable de l&rsquo;IFI sur la valeur en pleine propri&eacute;t&eacute;</strong> du bien.<br />\r\n
    C&rsquo;est la r&egrave;gle g&eacute;n&eacute;rale, issue aussi de l&rsquo;ancien ISF.</span></p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>⚠️ Exception : l&rsquo;usufruit l&eacute;gal, notamment du conjoint survivant</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Quand l&rsquo;usufruit r&eacute;sulte de la <strong>loi</strong>, et non d&rsquo;un acte volontaire, alors l&rsquo;article 968 pr&eacute;voit une <strong>r&eacute;partition de l&rsquo;imposition</strong> entre usufruitier et nu-propri&eacute;taire, <strong>selon un bar&egrave;me li&eacute; &agrave; l&rsquo;&acirc;ge</strong> de l&rsquo;usufruitier (art. 669 CGI).</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">💡 Exemple : le conjoint survivant recueillant l&rsquo;usufruit l&eacute;gal (art. 757 du Code civil) <strong>n&rsquo;est pas redevable seul</strong> de l&rsquo;IFI.</span></p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>📌 Ce que dit la r&eacute;ponse minist&eacute;rielle</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px">&laquo; Seule une volont&eacute; expresse du l&eacute;gislateur peut justifier cette diff&eacute;rence de traitement. &raquo;</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">🔎 L&rsquo;administration s&rsquo;appuie sur :</span></p>\r\n
    \r\n
    <ul>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">la jurisprudence du <strong>Conseil constitutionnel</strong> (d&eacute;cision 2017-758 DC),</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">et deux r&eacute;ponses minist&eacute;rielles coh&eacute;rentes (2019 et 2025),<br />\r\n
    \tpour <strong>justifier la conformit&eacute; de cette distinction au principe d&rsquo;&eacute;galit&eacute; devant l&rsquo;imp&ocirc;t</strong>.</span></p>\r\n
    \t</li>\r\n
    </ul>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>❗ Une ligne claire, mais qui fait d&eacute;bat</strong></span></p>\r\n
    \r\n
    <ul>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">Certains contribuables d&eacute;noncent un <strong>manque d&rsquo;&eacute;quit&eacute;</strong> entre usufruit subit (r&eacute;parti) et usufruit choisi (impos&eacute; int&eacute;gralement).</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">Mais pour l&rsquo;&Eacute;tat, <strong>la volont&eacute; du contribuable</strong> justifie un traitement fiscal plus lourd.</span></p>\r\n
    \t</li>\r\n
    </ul>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>🔗 Pour aller plus loin</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px">📄 <a href="https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000036339587" title="https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000036339587">https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000036339587</a></span></p>\r\n
    \r\n
    <p><span style="font-size:16px">https://www.assemblee-nationale.fr/dyn/17/questions/QANR5L17QE909</span></p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>REJOIGNEZ-NOUS :&nbsp;</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>🔵 FACEBBOK : https://www.facebook.com/larocheetassociesmelun?locale=fr_FR</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>🔴 INSTAGRAM :&nbsp;https://www.instagram.com/larocheetassocies.notaires/</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>🟡 LINKEDIN :&nbsp;https://www.linkedin.com/company/laroche-associ%C3%A9s-notaires/posts/?feedView=all</strong></span></p>
    """
  -image: "07 post laroche IFI-2f21c2a7-4938-4c0e-ab29-c558bb6c8e24.jpg"
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  -createdAt: DateTime @1750758435 {#632
    date: 2025-06-24 11:47:15.0 Europe/Paris (+02:00)
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  -updatedAt: DateTime @1750832977 {#627
    date: 2025-06-25 08:29:37.0 Europe/Paris (+02:00)
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  -category: Proxies\__CG__\App\Entity\BlogCategory {#657 …}
  -isEnabled: true
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    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/runtime/Runner/Symfony/HttpKernelRunner.php"
    "line" => 35
    "function" => "handle"
    "class" => "Symfony\Component\HttpKernel\Kernel"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/autoload_runtime.php"
    "line" => 35
    "function" => "run"
    "class" => "Symfony\Component\Runtime\Runner\Symfony\HttpKernelRunner"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/public/index.php"
    "line" => 5
    "args" => [
      "/home/debian/www/laroche-associes/preproduction/vendor/autoload_runtime.php"
    ]
    "function" => "require_once"
  ]
]

Flashes

Flashes

No flash messages were created.

Server Parameters

Server Parameters

Defined in .env

Key Value
APP_ENV
"dev"
APP_SECRET
"18b1bce5554bf83c8cdfc8efed2236ec"
DATABASE_URL
"mysql://larocheassocies:CVS94ledwF7WPsty@127.0.0.1:3306/larocheassocies"
MAILER_DSN
"smtp://web1@delit-dinfluence.fr:5b6n78CQiZ7ZtA4e@ssl0.ovh.net:465"
MESSENGER_TRANSPORT_DSN
"doctrine://default?auto_setup=0"

Defined as regular env variables

Key Value
APP_DEBUG
"1"
CONTEXT_DOCUMENT_ROOT
"/home/debian/www/laroche-associes/preproduction/public"
CONTEXT_PREFIX
""
DOCUMENT_ROOT
"/home/debian/www/laroche-associes/preproduction/public"
GATEWAY_INTERFACE
"CGI/1.1"
HTTPS
"on"
HTTP_ACCEPT
"*/*"
HTTP_ACCEPT_ENCODING
"gzip, br, zstd, deflate"
HTTP_HOST
"preprod-laroche.delit-dinfluence.fr"
HTTP_USER_AGENT
"Mozilla/5.0 AppleWebKit/537.36 (KHTML, like Gecko; compatible; ClaudeBot/1.0; +claudebot@anthropic.com)"
PATH
"/usr/local/sbin:/usr/local/bin:/usr/sbin:/usr/bin:/sbin:/bin"
PHP_SELF
"/index.php"
QUERY_STRING
""
REMOTE_ADDR
"216.73.216.171"
REMOTE_PORT
"64173"
REQUEST_METHOD
"GET"
REQUEST_SCHEME
"https"
REQUEST_TIME
1751363373
REQUEST_TIME_FLOAT
1751363373.9461
REQUEST_URI
"/blog/ifi-le-fisc-distingue-lusufruit-choisi-de-lusufruit-subi"
SCRIPT_FILENAME
"/home/debian/www/laroche-associes/preproduction/public/index.php"
SCRIPT_NAME
"/index.php"
SERVER_ADDR
"51.178.143.171"
SERVER_ADMIN
"webmaster@localhost"
SERVER_NAME
"preprod-laroche.delit-dinfluence.fr"
SERVER_PORT
"443"
SERVER_PROTOCOL
"HTTP/1.1"
SERVER_SIGNATURE
"<address>Apache/2.4.62 (Debian) Server at preprod-laroche.delit-dinfluence.fr Port 443</address>\n"
SERVER_SOFTWARE
"Apache/2.4.62 (Debian)"
SSL_TLS_SNI
"preprod-laroche.delit-dinfluence.fr"
SYMFONY_DOTENV_VARS
"APP_ENV,APP_SECRET,MESSENGER_TRANSPORT_DSN,DATABASE_URL,MAILER_DSN"