{"id":2822,"date":"2025-02-10T19:58:46","date_gmt":"2025-02-10T18:58:46","guid":{"rendered":"https:\/\/www.service-public.pf\/dicp\/?post_type=avada_faq&#038;p=2822"},"modified":"2025-09-10T04:22:18","modified_gmt":"2025-09-10T02:22:18","slug":"je-realise-lacquisition-dun-bien-immobilier-via-une-sci-suis-je-soumis-a-une-imposition-specifique","status":"publish","type":"avada_faq","link":"https:\/\/www.service-public.pf\/dicp\/faq-items\/je-realise-lacquisition-dun-bien-immobilier-via-une-sci-suis-je-soumis-a-une-imposition-specifique\/","title":{"rendered":"Je r\u00e9alise l\u2019acquisition d\u2019un bien immobilier via une SCI : suis-je soumis \u00e0 une imposition sp\u00e9cifique ?"},"content":{"rendered":"<p class=\"text-align-justify\">La simple acquisition d\u2019un terrain b\u00e2ti ne constitue pas une activit\u00e9 \u00e9conomique passible des imp\u00f4ts dits commerciaux pr\u00e9vus au code des imp\u00f4ts.<\/p>\n<p class=\"text-align-justify\">Toutefois, l\u2019article 221-1 du code des imp\u00f4ts pr\u00e9voit que l\u2019imp\u00f4t foncier est \u00e9tabli annuellement sur les propri\u00e9t\u00e9s b\u00e2ties sises en Polyn\u00e9sie fran\u00e7aise.<\/p>\n<p class=\"text-align-justify\">La forme juridique du propri\u00e9taire ( personne morale ou personne physique), est sans influence sur l\u2019assujettissement \u00e0 cet imp\u00f4t. C\u2019est donc en sa qualit\u00e9 de propri\u00e9taire d\u2019une construction que la SCI sera redevable de l\u2019imp\u00f4t foncier.<\/p>\n<p class=\"text-align-justify\">Cet imp\u00f4t se calcule par application d\u2019un taux de 10% \u00e0 la valeur locative du bien qui a \u00e9t\u00e9 diminu\u00e9e d\u2019un quart pour tenir compte des frais divers incombant au propri\u00e9taire.<\/p>\n<p class=\"text-align-justify\">Par ailleurs, l\u2019acquisition d\u2019un bien immobilier est soumise aux droits d\u2019enregistrement. A ce titre vous pouvez vous rapprocher de la Direction des affaires fonci\u00e8res afin d\u2019obtenir des informations plus compl\u00e8tes sur ce point.<\/p>\n<p class=\"text-align-center\">La Direction des affaires fonci\u00e8res<br \/>\nRecette-Conservation des hypoth\u00e8ques<br \/>\nRue Dumont d\u2019Urville, Orovini, Immeuble TE FENUA<br \/>\nB.P. 114 &#8211; 98713 Papeete<br \/>\nStandard : (689) 40.47.18.18 &#8211; Fax. : (689) 40.47.19.17<br \/>\nCourriel :\u00a0daf.direction@foncier.gov.pf<br \/>\nSite Internet : www.affaires-foncieres.gov.pf<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La simple acquisition d\u2019un terrain b\u00e2ti ne constitue pas une activit\u00e9 \u00e9conomique passible des imp\u00f4ts dits commerciaux pr\u00e9vus au code des imp\u00f4ts. Toutefois, l\u2019article 221-1 du code des imp\u00f4ts pr\u00e9voit que l\u2019imp\u00f4t foncier est \u00e9tabli annuellement sur les propri\u00e9t\u00e9s b\u00e2ties sises en Polyn\u00e9sie fran\u00e7aise. La forme juridique du propri\u00e9taire ( personne morale ou personne physique), [&#8230;]<\/p>\n","protected":false},"author":98,"featured_media":0,"menu_order":0,"comment_status":"open","ping_status":"closed","template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","footnotes":""},"faq_category":[52],"class_list":["post-2822","avada_faq","type-avada_faq","status-publish","format-standard","hentry","faq_category-logement-patrimoine"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/avada_faq\/2822","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/avada_faq"}],"about":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/types\/avada_faq"}],"author":[{"embeddable":true,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/users\/98"}],"replies":[{"embeddable":true,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/comments?post=2822"}],"version-history":[{"count":1,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/avada_faq\/2822\/revisions"}],"predecessor-version":[{"id":2825,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/avada_faq\/2822\/revisions\/2825"}],"wp:attachment":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/media?parent=2822"}],"wp:term":[{"taxonomy":"faq_category","embeddable":true,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/faq_category?post=2822"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}