BlogArticleController :: show
Request
GET Parameters
No GET parameters
POST Parameters
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Uploaded Files
No files were uploaded
Request Attributes
| Key | Value |
|---|---|
| _access_control_attributes | null |
| _controller | "App\Controller\BlogArticleController::show" |
| _firewall_context | "security.firewall.map.context.main" |
| _route | "app_blog_article_show" |
| _route_params | [ "slug" => "sci-et-location-meublee-saisonniere-quand-lis-entraine-limposition-des-occupants-a-titre-gratuit-pour-avantage-occulte" ] |
| _stopwatch_token | "9ea382" |
| blogArticle | App\Entity\BlogArticle {#632 -id: 76 -title: "SCI et location meublée saisonnière : quand l’IS entraîne l’imposition des occupants à titre gratuit pour avantage occulte" -content: """ <p><span style="font-size:16px">La <strong>Cour administrative d’appel de Toulouse</strong>, par deux arrêts rendus le <strong>29 janvier 2026</strong>, apporte un éclairage particulièrement sévère sur les conséquences fiscales de la location meublée saisonnière exercée par une SCI.</span></p>\r\n \r\n <p><span style="font-size:16px">👉 L’arrêt <strong>n° 24TL00930</strong> constitue la décision <strong>principale</strong> : il concerne <strong>directement les associés</strong> d’une SCI bénéficiant de la mise à disposition gratuite du bien.<br />\r\n 👉 L’arrêt <strong>n° 24TL00931</strong>, rendu le même jour, apporte une <strong>précision complémentaire</strong> : l’avantage occulte peut être imposé <strong>chez un bénéficiaire non associé</strong>.</span></p>\r\n \r\n <p> </p>\r\n \r\n <p><span style="font-size:16px"><strong>1️⃣ Les faits de l’arrêt principal (CAA Toulouse, 29.01.2026, n° 24TL00930)</strong></span></p>\r\n \r\n <p><span style="font-size:16px">La SCI avait pour objet :</span></p>\r\n \r\n <ul>\r\n \t<li>\r\n \t<p><span style="font-size:16px">l’acquisition et la gestion d’un ensemble immobilier de standing en Dordogne (le “Moulin”),</span></p>\r\n \t</li>\r\n \t<li>\r\n \t<p><span style="font-size:16px">et sa mise à disposition <strong>gratuite</strong> aux associés.</span></p>\r\n \t</li>\r\n </ul>\r\n \r\n <p> </p>\r\n \r\n <p><span style="font-size:16px">En pratique :</span></p>\r\n \r\n <ul>\r\n \t<li>\r\n \t<p><span style="font-size:16px">le bien était loué <strong>en location meublée saisonnière</strong> via Abritel pendant quelques semaines en 2017 et 2018 ;</span></p>\r\n \t</li>\r\n \t<li>\r\n \t<p><span style="font-size:16px">le reste de l’année, il était <strong>occupé gratuitement par les associés</strong>, à titre de résidence secondaire.</span></p>\r\n \t</li>\r\n </ul>\r\n \r\n <p> </p>\r\n \r\n <p><span style="font-size:16px">À l’issue d’une vérification de comptabilité, l’administration :</span></p>\r\n \r\n <ol start="1">\r\n \t<li>\r\n \t<p><span style="font-size:16px">requalifie l’activité de la SCI en <strong>activité commerciale</strong> de location meublée,</span></p>\r\n \t</li>\r\n \t<li>\r\n \t<p><span style="font-size:16px">assujettit la SCI à l’<strong>impôt sur les sociétés</strong>,</span></p>\r\n \t</li>\r\n \t<li>\r\n \t<p><span style="font-size:16px">considère que la mise à disposition gratuite constitue un <strong>avantage occulte</strong>, imposable <strong>entre les mains des associés</strong>.</span></p>\r\n \t</li>\r\n </ol>\r\n \r\n <p> </p>\r\n \r\n <p><span style="font-size:16px"><strong>2️⃣ La qualification de location meublée : un faisceau d’indices suffit</strong></span></p>\r\n \r\n <p><span style="font-size:16px">Les associés soutenaient que l’administration ne démontrait pas la présence de l’ensemble des équipements exigés par le décret de 2015.</span></p>\r\n \r\n <p><span style="font-size:16px">La Cour écarte cet argument et retient plusieurs éléments concordants :</span></p>\r\n \r\n <ul>\r\n \t<li>\r\n \t<p><span style="font-size:16px">l’utilisation personnelle du bien par les associés en dehors des périodes de location ;</span></p>\r\n \t</li>\r\n \t<li>\r\n \t<p><span style="font-size:16px">la publication de l’annonce sur <strong>Abritel</strong>, plateforme spécialisée dans la location saisonnière meublée ;</span></p>\r\n \t</li>\r\n \t<li>\r\n \t<p><span style="font-size:16px">le standing et la configuration du bien.</span></p>\r\n \t</li>\r\n </ul>\r\n \r\n <p> </p>\r\n \r\n <p><span style="font-size:16px">👉 <strong>La preuve du caractère meublé peut résulter d’un faisceau d’indices</strong>, sans démonstration exhaustive de chaque équipement.</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>3️⃣ Une activité jugée “habituelle” → assujettissement à l’IS</strong></span></p>\r\n \r\n <p><span style="font-size:16px">Bien que les périodes de location soient limitées, la Cour relève :</span></p>\r\n \r\n <ul>\r\n \t<li>\r\n \t<p><span style="font-size:16px">une répétition sur <strong>deux années consécutives</strong>,</span></p>\r\n \t</li>\r\n \t<li>\r\n \t<p><span style="font-size:16px">une durée de location <strong>croissante</strong>.</span></p>\r\n \t</li>\r\n </ul>\r\n \r\n <p><span style="font-size:16px">➡️ L’activité présente un <strong>caractère habituel</strong> : la SCI entre donc dans le champ de l’IS.</span></p>\r\n \r\n <p> </p>\r\n \r\n <p><span style="font-size:16px"><strong>4️⃣ Point central de l’arrêt : la mise à disposition gratuite aux associés = avantage occulte</strong></span></p>\r\n \r\n <p><span style="font-size:16px">Une fois la SCI placée à l’IS, le raisonnement de la Cour est limpide :</span></p>\r\n \r\n <ul>\r\n \t<li>\r\n \t<p><span style="font-size:16px">En mettant gratuitement le bien à disposition des associés hors périodes de location, la SCI <strong>renonce aux loyers</strong> qu’elle aurait pu percevoir dans le cadre de son activité habituelle.</span></p>\r\n \t</li>\r\n \t<li>\r\n \t<p><span style="font-size:16px">Cette renonciation constitue un <strong>avantage sans contrepartie</strong>.</span></p>\r\n \t</li>\r\n \t<li>\r\n \t<p><span style="font-size:16px">Cet avantage <strong>n’ayant pas été inscrit explicitement en comptabilité</strong>, il revêt un <strong>caractère occulte</strong>.</span></p>\r\n \t</li>\r\n </ul>\r\n \r\n <p><span style="font-size:16px">➡️ Il est donc imposable <strong>chez les associés bénéficiaires</strong>, en tant que <strong>revenu distribué</strong> au sens de l’article 111-c du CGI.</span></p>\r\n \r\n <p> </p>\r\n \r\n <p><span style="font-size:16px"><strong>5️⃣ Évaluation de l’avantage : validation de l’approche de l’administration</strong></span></p>\r\n \r\n <p><span style="font-size:16px">Les associés contestaient la valeur locative retenue.</span></p>\r\n \r\n <p><span style="font-size:16px">La Cour :</span></p>\r\n \r\n <ul>\r\n \t<li>\r\n \t<p><span style="font-size:16px">écarte l’attestation d’agence produite,</span></p>\r\n \t</li>\r\n \t<li>\r\n \t<p><span style="font-size:16px">relève que les loyers effectivement perçus en haute saison démontrent le <strong>potentiel locatif élevé</strong> du bien,</span></p>\r\n \t</li>\r\n \t<li>\r\n \t<p><span style="font-size:16px">valide l’évaluation fondée sur un <strong>taux de rendement de 4 % appliqué à la valeur vénale</strong>.</span></p>\r\n \t</li>\r\n </ul>\r\n \r\n <p> </p>\r\n \r\n <p><span style="font-size:16px">Les versements effectués par les associés à la SCI sont jugés <strong>sans incidence</strong> sur l’imposition personnelle de l’avantage occulte.</span></p>\r\n \r\n <p> </p>\r\n \r\n <p><span style="font-size:16px"><strong>6️⃣ La précision apportée par le second arrêt (CAA Toulouse, 29.01.2026, n° 24TL00931)</strong></span></p>\r\n \r\n <p><span style="font-size:16px">Dans un <strong>autre arrêt</strong>, rendu le même jour, la Cour statue sur un <strong>autre bien</strong> appartenant à la même SCI, occupé gratuitement par le <strong>fils d’une associée</strong>.</span></p>\r\n \r\n <p><span style="font-size:16px">Elle juge que :</span></p>\r\n \r\n <ul>\r\n \t<li>\r\n \t<p><span style="font-size:16px">l’avantage en nature, non comptabilisé explicitement,</span></p>\r\n \t</li>\r\n \t<li>\r\n \t<p><span style="font-size:16px">constitue un <strong>avantage occulte imposable</strong>,</span></p>\r\n \t</li>\r\n </ul>\r\n \r\n <p><span style="font-size:16px">➡️ <strong>sans qu’il soit nécessaire que le bénéficiaire soit associé</strong> de la société distributrice.</span></p>\r\n \r\n <p> </p>\r\n \r\n <p><span style="font-size:16px">⚠️ Cet arrêt n’est donc pas à l’origine de l’imposition des associés, mais il <strong>élargit le champ des bénéficiaires potentiellement imposables</strong>.</span></p>\r\n \r\n <p> </p>\r\n \r\n <p><span style="font-size:16px"><strong>7️⃣ Enseignements pratiques majeurs</strong></span></p>\r\n \r\n <p><span style="font-size:16px">✔️ La location meublée saisonnière, même limitée, peut suffire à faire basculer une SCI à l’IS<br />\r\n ✔️ La mise à disposition gratuite d’un bien devient alors un <strong>risque fiscal majeur</strong><br />\r\n ✔️ L’imposition peut viser :</span></p>\r\n \r\n <ul>\r\n \t<li>\r\n \t<p><span style="font-size:16px">les associés,</span></p>\r\n \t</li>\r\n \t<li>\r\n \t<p><span style="font-size:16px">mais aussi <strong>tout bénéficiaire réel</strong> (enfants, proches), s’il existe un avantage occulte</span></p>\r\n \t</li>\r\n </ul>\r\n \r\n <p> </p>\r\n \r\n <p><span style="font-size:16px">👉 <strong>Sécurisation indispensable</strong> :</span></p>\r\n \r\n <ul>\r\n \t<li>\r\n \t<p><span style="font-size:16px">renoncer à la location meublée si l’objectif est patrimonial,</span></p>\r\n \t</li>\r\n \t<li>\r\n \t<p><span style="font-size:16px">ou formaliser strictement les mises à disposition <strong>et les traiter comptablement</strong>.</span></p>\r\n \t</li>\r\n </ul>\r\n \r\n <p> </p>\r\n \r\n <p><span style="font-size:16px">Liens vers les arrêts :</span></p>\r\n \r\n <p><span style="font-size:16px"><a href="https://opendata.justice-administrative.fr/recherche/shareFile/CAA31/DCA_24TL00930_20260129" title="https://opendata.justice-administrative.fr/recherche/shareFile/CAA31/DCA_24TL00930_20260129">https://opendata.justice-administrative.fr/recherche/shareFile/CAA31/DCA_24TL00930_20260129</a></span></p>\r\n \r\n <p><span style="font-size:16px">et</span></p>\r\n \r\n <p><span style="font-size:16px"><a href="https://opendata.justice-administrative.fr/recherche/shareFile/CAA31/DCA_24TL00931_20260129" title="https://opendata.justice-administrative.fr/recherche/shareFile/CAA31/DCA_24TL00931_20260129">https://opendata.justice-administrative.fr/recherche/shareFile/CAA31/DCA_24TL00931_20260129</a></span></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 :</strong> <a href="https://www.facebook.com/larocheetassociesmelun?locale=fr_FR">https://www.facebook.com/larocheetassociesmelun?locale=fr_FR</a></span></p>\r\n \r\n <p><span style="font-size:16px"><strong>🔴 INSTAGRAM : </strong><a href="https://www.instagram.com/larocheetassocies.notaires/">https://www.instagram.com/larocheetassocies.notaires/</a></span></p>\r\n \r\n <p><span style="font-size:16px">🟡 <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></span></p>\r\n \r\n <p> </p> """ -image: "02 post laroche location-45e58a39-0a47-417e-b825-0f1c76cbea25.jpg" -video: null -createdAt: DateTime @1770710652 {#633 : 2026-02-10 09:04:12.0 Europe/Paris (+01:00) } -updatedAt: null -category: Proxies\__CG__\App\Entity\BlogCategory {#656 …} -isEnabled: true -slug: "sci-et-location-meublee-saisonniere-quand-lis-entraine-limposition-des-occupants-a-titre-gratuit-pour-avantage-occulte" } |
| slug | "sci-et-location-meublee-saisonniere-quand-lis-entraine-limposition-des-occupants-a-titre-gratuit-pour-avantage-occulte" |
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Session 10
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Symfony\Component\Security\Csrf\TokenStorage\SessionTokenStorage:101
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Symfony\Component\Security\Csrf\TokenStorage\SessionTokenStorage:88
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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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"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"
]
]
|
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 | "216.73.216.138" |
| REMOTE_PORT | "44925" |
| REQUEST_METHOD | "GET" |
| REQUEST_SCHEME | "https" |
| REQUEST_TIME | 1770782275 |
| REQUEST_TIME_FLOAT | 1770782275.8592 |
| REQUEST_URI | "/blog/sci-et-location-meublee-saisonniere-quand-lis-entraine-limposition-des-occupants-a-titre-gratuit-pour-avantage-occulte" |
| 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/2.4.66 (Debian) Server at preprod-laroche.delit-dinfluence.fr Port 443</address>\n" |
| SERVER_SOFTWARE | "Apache/2.4.66 (Debian)" |
| SSL_TLS_SNI | "preprod-laroche.delit-dinfluence.fr" |
| SYMFONY_DOTENV_VARS | "APP_ENV,APP_SECRET,MESSENGER_TRANSPORT_DSN,DATABASE_URL,MAILER_DSN" |