BlogArticleController :: show
Request
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| Key | Value |
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| _access_control_attributes | null |
| _controller | "App\Controller\BlogArticleController::show" |
| _firewall_context | "security.firewall.map.context.main" |
| _route | "app_blog_article_show" |
| _route_params | [ "slug" => "dmto-et-primo-accedants-ce-que-prevoit-vraiment-la-loi-de-finances-2025" ] |
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| blogArticle | App\Entity\BlogArticle {#637 -id: 25 -title: "DMTO et primo-accédants : ce que prévoit vraiment la loi de finances 2025" -content: """ <p><span style="font-size:16px"><strong>🔍 Contexte fiscal :</strong><br />\r\n La loi de finances 2025 autorise temporairement les départements à relever le taux du droit départemental de mutation à titre onéreux (DMTO). Une mesure compensatoire vise les primo-accédants, qui peuvent être exonérés <strong>de cette seule hausse</strong>, sous certaines conditions.</span></p>\r\n \r\n <p><span style="font-size:16px"><strong>📌 Qui est concerné par l’exonération ?</strong></span></p>\r\n \r\n <p><span style="font-size:16px">La Direction de la législation fiscale a précisé plusieurs points dans ses commentaires du 14 février 2025 (BOFiP à paraître) :</span></p>\r\n \r\n <p><span style="font-size:16px"><strong>✅ Cas éligibles :</strong></span></p>\r\n \r\n <ul>\r\n \t<li>\r\n \t<p><span style="font-size:16px"><strong>Acquisition en pleine propriété</strong></span></p>\r\n \t</li>\r\n \t<li>\r\n \t<p><span style="font-size:16px"><strong>Affectation du bien à la résidence principale</strong></span></p>\r\n \t</li>\r\n \t<li>\r\n \t<p><span style="font-size:16px"><strong>Acte signé avant la hausse si promesse antérieure conforme à l’article 1589 du Code civil</strong></span></p>\r\n \t</li>\r\n \t<li>\r\n \t<p><span style="font-size:16px"><strong>Revenus compatibles avec les plafonds du PTZ (non requis en soi, mais souvent corrélés)</strong></span></p>\r\n \t</li>\r\n </ul>\r\n \r\n <p><span style="font-size:16px"><strong>⚠️ Cas excluants ou limitatifs :</strong></span></p>\r\n \r\n <ul>\r\n \t<li>\r\n \t<p><span style="font-size:16px"><strong>Acquisition en indivision</strong> avec des personnes non primo-accédantes : seule la quote-part de l'acquéreur éligible peut être exonérée.</span></p>\r\n \t</li>\r\n \t<li>\r\n \t<p><span style="font-size:16px"><strong>Acquisition en démembrement</strong> (nue-propriété ou usufruit uniquement) : non éligible à l’exonération.</span></p>\r\n \t</li>\r\n \t<li>\r\n \t<p><span style="font-size:16px"><strong>Terrain à bâtir</strong> : exonération possible <strong>si l’acquéreur s’engage à en faire sa résidence principale</strong>, mais vigilance requise.</span></p>\r\n \t</li>\r\n \t<li>\r\n \t<p><span style="font-size:16px"><strong>Sociétés</strong> (SCI, indivision sociétaire, etc.) : cas non tranchés au moment de la publication.</span></p>\r\n \t</li>\r\n </ul>\r\n \r\n <p><span style="font-size:16px"><strong>📅 Quelle date retenir pour savoir si la hausse s’applique ?</strong><br />\r\n La date d’effet dépend de la nature de l’acte :</span></p>\r\n \r\n <ul>\r\n \t<li>\r\n \t<p><span style="font-size:16px"><strong>Promesse synallagmatique</strong> : date de signature de la promesse</span></p>\r\n \t</li>\r\n \t<li>\r\n \t<p><span style="font-size:16px"><strong>Condition suspensive ou fusionnée</strong> : date de réalisation de l’acte définitif</span></p>\r\n \t</li>\r\n </ul>\r\n \r\n <p><span style="font-size:16px"><strong>📌 À retenir :</strong></span></p>\r\n \r\n <ul>\r\n \t<li>\r\n \t<p><span style="font-size:16px">La hausse ne s’applique pas automatiquement à tous les primo-accédants.</span></p>\r\n \t</li>\r\n \t<li>\r\n \t<p><span style="font-size:16px">L’éligibilité dépend de la forme de l’acquisition et de la qualité du bien.</span></p>\r\n \t</li>\r\n \t<li>\r\n \t<p><span style="font-size:16px">Le notaire joue un rôle essentiel dans l’identification des cas exonérés.</span></p>\r\n \t</li>\r\n </ul>\r\n \r\n <p><span style="font-size:16px">🔗 Lien vers l’article : <a href="https://www.legifrance.gouv.fr/loda/article_lc/LEGIARTI000051173383/2025-02-16rendez-vous" title="https://www.legifrance.gouv.fr/loda/article_lc/LEGIARTI000051173383/2025-02-16rendez-vous">https://www.legifrance.gouv.fr/loda/article_lc/LEGIARTI000051173383/2025-02-16rendez-vous</a></span></p>\r\n \r\n <p> </p>\r\n \r\n <p> </p>\r\n \r\n <p><span style="font-size:16px"><strong>REJOIGNEZ-NOUS : </strong></span></p>\r\n \r\n <p><span style="font-size:16px"><strong>🔵 FACEBOOK : <a href="https://www.facebook.com/larocheetassociesmelun?locale=fr_FR">https://www.facebook.com/larocheetassociesmelun?locale=fr_FR</a></strong></span></p>\r\n \r\n <p><span style="font-size:16px"><strong>🔴 INSTAGRAM : <a href="https://www.instagram.com/larocheetassocies.notaires/">https://www.instagram.com/larocheetassocies.notaires/</a></strong></span></p>\r\n \r\n <p><span style="font-size:16px"><strong>🟡 LINKEDIN : <a href="https://www.linkedin.com/company/laroche-associ%C3%A9s-notaires/posts/?feedView=all">https://www.linkedin.com/company/laroche-associ%C3%A9s-notaires/posts/?feedView=all</a></strong></span></p> """ -image: "06 post laroche DMTO 1-a2fdb278-ebee-4b58-9629-f1543e7cbb69.jpg" -video: null -createdAt: DateTime @1750757308 {#633 : 2025-06-24 11:28:28.0 Europe/Paris (+02:00) } -updatedAt: DateTime @1753172790 {#627 : 2025-07-22 10:26:30.0 Europe/Paris (+02:00) } -category: Proxies\__CG__\App\Entity\BlogCategory {#657 …} -isEnabled: true -slug: "dmto-et-primo-accedants-ce-que-prevoit-vraiment-la-loi-de-finances-2025" } |
| slug | "dmto-et-primo-accedants-ce-que-prevoit-vraiment-la-loi-de-finances-2025" |
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Session 10
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Symfony\Component\HttpKernel\DataCollector\RequestDataCollector:72
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Symfony\Component\HttpKernel\DataCollector\RequestDataCollector:73
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Symfony\Component\HttpKernel\DataCollector\RequestDataCollector:74
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Symfony\Component\HttpKernel\DataCollector\RequestDataCollector:75
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Symfony\Component\HttpKernel\DataCollector\RequestDataCollector:76
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Flashes
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Server Parameters
Server Parameters
Defined in .env
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| MESSENGER_TRANSPORT_DSN | "doctrine://default?auto_setup=0" |
Defined as regular env variables
| Key | Value |
|---|---|
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| CONTEXT_PREFIX | "" |
| DOCUMENT_ROOT | "/home/debian/www/laroche-associes/preproduction/public" |
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| 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:/snap/bin" |
| PHP_SELF | "/index.php" |
| QUERY_STRING | "" |
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| REMOTE_PORT | "58322" |
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| REQUEST_TIME_FLOAT | 1762122172.0712 |
| REQUEST_URI | "/blog/dmto-et-primo-accedants-ce-que-prevoit-vraiment-la-loi-de-finances-2025" |
| 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" |
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