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blogArticle
App\Entity\BlogArticle {#632
  -id: 51
  -title: "IFI et OBO immobilier : une décision qui redonne de l'air aux stratégies patrimoniales"
  -content: """
    <p><span style="font-size:16px"><strong>La vente &agrave; soi-m&ecirc;me est-elle toujours suspecte aux yeux du fisc ?</strong>&nbsp;Pas forc&eacute;ment, si l&rsquo;on en croit une r&eacute;cente d&eacute;cision du Tribunal judiciaire de Compi&egrave;gne (2 septembre 2025, n&deg;24/00911), qui donne raison &agrave; un couple de contribuables ayant structur&eacute; leur transmission via deux SCI.</span></p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>📌&nbsp;Le contexte : une &quot;vente &agrave; soi-m&ecirc;me&quot;, mais pas uniquement</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Depuis l&rsquo;instauration de l&rsquo;imp&ocirc;t sur la fortune immobili&egrave;re (IFI) par la loi de finances pour 2018, les sch&eacute;mas d&rsquo;Owner Buy Out (OBO) sont dans le viseur de l&rsquo;administration. Ce type d&rsquo;op&eacute;ration consiste &agrave; vendre un bien immobilier &agrave; une soci&eacute;t&eacute; (souvent une SCI) que l&rsquo;on contr&ocirc;le, le tout financ&eacute; via un pr&ecirc;t bancaire ou un compte courant d&rsquo;associ&eacute;.</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Objectif : transformer un actif immobilier taxable en une cr&eacute;ance (non taxable &agrave; l&rsquo;IFI) et r&eacute;duire m&eacute;caniquement la valeur des parts sociales (via la dette inscrite au passif). Une optimisation jug&eacute;e &laquo; artificielle &raquo; par l&rsquo;administration fiscale, qui dispose d&rsquo;un levier puissant : l&rsquo;article 973-II du CGI.</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Mais attention : le texte pr&eacute;voit une&nbsp;<strong>clause de sauvegarde</strong>&nbsp;si le contribuable d&eacute;montre que la dette&nbsp;<strong>n&rsquo;a pas &eacute;t&eacute; contract&eacute;e dans un objectif principalement fiscal</strong>.</span></p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>⚖️ Les faits : une strat&eacute;gie globale, pas une simple optimisation</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Dans l&rsquo;affaire tranch&eacute;e par le TJ de Compi&egrave;gne, M. et Mme H, retrait&eacute;s agricoles, avaient structur&eacute; leur patrimoine via deux SCI (T et J), en vue de transmettre de leur vivant un parc immobilier familial.</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">La SCI T a acquis des biens appartenant &agrave; Mme H, gr&acirc;ce &agrave; un pr&ecirc;t bancaire et un compte courant. L&rsquo;administration a estim&eacute; que la dette entrait dans le champ de l&rsquo;anti-abus IFI, au motif qu&rsquo;elle avait &eacute;t&eacute; contract&eacute;e aupr&egrave;s des &eacute;poux eux-m&ecirc;mes pour l&rsquo;achat de leurs propres biens.</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Elle a donc r&eacute;int&eacute;gr&eacute; cette dette dans l&rsquo;assiette de l&rsquo;IFI et notifi&eacute; des redressements.</span></p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>🧾&nbsp;L&rsquo;argument des contribuables : coh&eacute;rence et documentation</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Face &agrave; cette position, les &eacute;poux ont oppos&eacute; une strat&eacute;gie patrimoniale compl&egrave;te, argument&eacute;e et document&eacute;e :</span></p>\r\n
    \r\n
    <ul>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px"><strong>Objectif de transmission anticip&eacute;e</strong>&nbsp;&agrave; leurs enfants (concr&eacute;tis&eacute;e par une donation-partage en 2022)</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px"><strong>R&eacute;&eacute;quilibrage des patrimoines</strong>&nbsp;entre &eacute;poux</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px"><strong>Outil de gestion</strong>&nbsp;via SCI pour &eacute;viter l&rsquo;indivision</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px"><strong>Contraintes pratiques et sanitaires</strong>&nbsp;ayant d&eacute;cal&eacute; la donation (COVID, sant&eacute;, d&eacute;lais notariaux)</span></p>\r\n
    \t</li>\r\n
    </ul>\r\n
    \r\n
    <p><span style="font-size:16px">Ils ont surtout insist&eacute; sur le fait que l&rsquo;&eacute;conomie d&rsquo;IFI n&rsquo;&eacute;tait&nbsp;<strong>qu&rsquo;un effet secondaire</strong>, marginal au regard des enjeux patrimoniaux.</span></p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>✅&nbsp;Le jugement : une appr&eacute;ciation d&rsquo;ensemble&hellip; favorable au contribuable</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Le tribunal a donn&eacute; raison aux contribuables, en rappelant que :</span></p>\r\n
    \r\n
    <ul>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">La preuve de l&rsquo;objectif&nbsp;<strong>non principalement fiscal</strong>&nbsp;appartient bien au contribuable.</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">L&rsquo;analyse doit&nbsp;<strong>mettre en balance</strong>&nbsp;l&rsquo;&eacute;conomie d&rsquo;imp&ocirc;t avec l&rsquo;ensemble des gains non fiscaux.</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">L&rsquo;op&eacute;ration litigieuse s&rsquo;inscrivait dans un&nbsp;<strong>projet global de transmission</strong>.</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">Les circonstances invoqu&eacute;es pour le d&eacute;calage de la donation &eacute;taient cr&eacute;dibles.</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">La&nbsp;<strong>coh&eacute;rence de l&rsquo;ensemble du projet</strong>&nbsp;(constitution des SCI, donation-partage) &eacute;tait &eacute;tablie.</span></p>\r\n
    \t</li>\r\n
    </ul>\r\n
    \r\n
    <p><span style="font-size:16px">R&eacute;sultat : le juge a prononc&eacute; le d&eacute;gr&egrave;vement des impositions IFI 2020 et 2021.</span></p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>🎯&nbsp;Ce qu&rsquo;il faut retenir</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px">➡️&nbsp;<strong>Non, les montages OBO ne sont pas syst&eacute;matiquement condamn&eacute;s</strong>&nbsp;par l&rsquo;administration fiscale ou les tribunaux.</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">➡️ La cl&eacute; ?&nbsp;<strong>Documenter et d&eacute;montrer</strong>&nbsp;une strat&eacute;gie patrimoniale r&eacute;elle, construite et coh&eacute;rente dans le temps.</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">➡️ L&rsquo;analyse du juge d&eacute;passe les chiffres : elle repose sur une&nbsp;<strong>appr&eacute;ciation qualitative</strong>&nbsp;des intentions et des effets de l&rsquo;op&eacute;ration.</span></p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>💬&nbsp;En conclusion</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Cette d&eacute;cision, bien que rendue en premi&egrave;re instance, redonne de la l&eacute;gitimit&eacute; aux montages patrimoniaux intelligemment construits. Elle rappelle aussi aux professionnels du droit et du chiffre l&rsquo;importance de&nbsp;<strong>pr&eacute;parer, justifier et anticiper</strong>&nbsp;l&rsquo;argumentaire patrimonial pour s&eacute;curiser leurs clients.</span></p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px">Lien vers&nbsp;<a href="https://justice.pappers.fr/decision/443261615b3664b6b45ead233001fe452df9f801" title="https://justice.pappers.fr/decision/443261615b3664b6b45ead233001fe452df9f801">D&eacute;cision du TJ de Compi&egrave;gne du 2 septembre 2025, n&deg;24/00911</a></span></p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><strong>REJOIGNEZ-NOUS :</strong></p>\r\n
    \r\n
    <p><strong>🔵 FACEBOOK :</strong> <a href="https://www.facebook.com/larocheetassociesmelun?locale=fr_FR" title="https://www.facebook.com/larocheetassociesmelun?locale=fr_FR">https://www.facebook.com/larocheetassociesmelun?locale=fr_FR</a></p>\r\n
    \r\n
    <p><strong>🔴 INSTAGRAM :</strong>&nbsp;<a href="https://www.instagram.com/larocheetassocies.notaires/" title="https://www.instagram.com/larocheetassocies.notaires/">https://www.instagram.com/larocheetassocies.notaires/</a></p>\r\n
    \r\n
    <p>🟡 <strong>LINKEDIN</strong> : <a href="https://www.linkedin.com/company/laroche-associ%C3%A9s-notaires/posts/?feedView=all" title="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></p>
    """
  -image: "10_post_obo_ifi2-118a0e15-a8cd-47a7-951f-dd819aca70ee.jpg"
  -video: null
  -createdAt: DateTime @1760511347 {#633
    date: 2025-10-15 08:55:47.0 Europe/Paris (+02:00)
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  -updatedAt: null
  -category: Proxies\__CG__\App\Entity\BlogCategory {#656 …}
  -isEnabled: true
  -slug: "ifi-et-obo-immobilier-une-decision-qui-redonne-de-lair-aux-strategies-patrimoniales"
}
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    "function" => "handle"
    "class" => "Symfony\Component\HttpKernel\HttpKernel"
    "type" => "->"
  ]
  [
    "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"
  ]
]
Symfony\Component\HttpKernel\DataCollector\RequestDataCollector:76
[
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/http-kernel/DataCollector/RequestDataCollector.php"
    "line" => 76
    "function" => "getFlashBag"
    "class" => "Symfony\Component\HttpFoundation\Session\Session"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/http-kernel/Profiler/Profiler.php"
    "line" => 161
    "function" => "collect"
    "class" => "Symfony\Component\HttpKernel\DataCollector\RequestDataCollector"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/http-kernel/EventListener/ProfilerListener.php"
    "line" => 108
    "function" => "collect"
    "class" => "Symfony\Component\HttpKernel\Profiler\Profiler"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/event-dispatcher/Debug/WrappedListener.php"
    "line" => 117
    "function" => "onKernelResponse"
    "class" => "Symfony\Component\HttpKernel\EventListener\ProfilerListener"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/event-dispatcher/EventDispatcher.php"
    "line" => 230
    "function" => "__invoke"
    "class" => "Symfony\Component\EventDispatcher\Debug\WrappedListener"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/event-dispatcher/EventDispatcher.php"
    "line" => 59
    "function" => "callListeners"
    "class" => "Symfony\Component\EventDispatcher\EventDispatcher"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/event-dispatcher/Debug/TraceableEventDispatcher.php"
    "line" => 154
    "function" => "dispatch"
    "class" => "Symfony\Component\EventDispatcher\EventDispatcher"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/http-kernel/HttpKernel.php"
    "line" => 185
    "function" => "dispatch"
    "class" => "Symfony\Component\EventDispatcher\Debug\TraceableEventDispatcher"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/http-kernel/HttpKernel.php"
    "line" => 173
    "function" => "filterResponse"
    "class" => "Symfony\Component\HttpKernel\HttpKernel"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/http-kernel/HttpKernel.php"
    "line" => 74
    "function" => "handleRaw"
    "class" => "Symfony\Component\HttpKernel\HttpKernel"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/http-kernel/Kernel.php"
    "line" => 202
    "function" => "handle"
    "class" => "Symfony\Component\HttpKernel\HttpKernel"
    "type" => "->"
  ]
  [
    "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:/snap/bin"
PHP_SELF
"/index.php"
QUERY_STRING
""
REMOTE_ADDR
"216.73.216.121"
REMOTE_PORT
"60029"
REQUEST_METHOD
"GET"
REQUEST_SCHEME
"https"
REQUEST_TIME
1760936633
REQUEST_TIME_FLOAT
1760936633.2436
REQUEST_URI
"/blog/ifi-et-obo-immobilier-une-decision-qui-redonne-de-lair-aux-strategies-patrimoniales"
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/2.4.65 (Debian) Server at preprod-laroche.delit-dinfluence.fr Port 443</address>\n"
SERVER_SOFTWARE
"Apache/2.4.65 (Debian)"
SSL_TLS_SNI
"preprod-laroche.delit-dinfluence.fr"
SYMFONY_DOTENV_VARS
"APP_ENV,APP_SECRET,MESSENGER_TRANSPORT_DSN,DATABASE_URL,MAILER_DSN"