{"id":2286,"date":"2025-10-14T17:48:08","date_gmt":"2025-10-14T15:48:08","guid":{"rendered":"https:\/\/delaguialuzon.com\/?p=2286"},"modified":"2026-04-14T20:06:33","modified_gmt":"2026-04-14T18:06:33","slug":"tout-savoir-de-limpot-sur-la-plus-value-immobiliere-en-espagne","status":"publish","type":"post","link":"https:\/\/delaguialuzon.com\/fr\/blog\/tout-savoir-de-limpot-sur-la-plus-value-immobiliere-en-espagne\/","title":{"rendered":"Tout savoir de l\u2019imp\u00f4t sur la plus-value immobili\u00e8re en Espagne"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2286\" class=\"elementor elementor-2286\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2ffd47c9 e-flex e-con-boxed e-con e-parent\" data-id=\"2ffd47c9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6c547025 elementor-widget elementor-widget-text-editor\" data-id=\"6c547025\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2>Qu\u2019est-ce que la plus-value municipale en Espagne (IIVTNU) et comment la calculer ?<\/h2><p>La <strong>plus-value municipale en Espagne (IIVTNU)<\/strong> est un imp\u00f4t local d\u00fb lors de la vente, donation ou succession d\u2019un bien urbain.<br \/>Depuis le <strong>D\u00e9cret-loi 26\/2021<\/strong> et la d\u00e9cision du <strong>Tribunal Constitucional<\/strong>, vous ne payez que s\u2019il existe un <strong>gain r\u00e9el<\/strong>.<br \/>Le calcul peut se faire selon deux m\u00e9thodes : <strong>objective (valeur cadastrale)<\/strong> ou <strong>r\u00e9elle (gain effectif)<\/strong>.<\/p><ul><li>Imp\u00f4t local g\u00e9r\u00e9 par les mairies (Valencia, Madrid, Barcelone)<\/li><li>Plafond l\u00e9gal : 30 %<\/li><li>Exon\u00e9ration possible sans gain<\/li><li>Non-r\u00e9sidents : retenue 3 % (mod\u00e8le 211)<\/li><\/ul><blockquote style=\"background-color: #f5f5f5; padding: 20px; border-left: 4px solid #2c4fa3;\"><p>La r\u00e9forme de 2021 garantit que l\u2019imp\u00f4t ne s\u2019applique plus en cas de perte, corrigeant une anomalie fiscale majeure.<br \/>Source : <a href=\"https:\/\/www.boe.es\/\" target=\"_blank\" rel=\"nofollow noopener\">BOE \u2013 Real Decreto-ley 26\/2021<\/a><\/p><\/blockquote><h2>Trop press\u00e9 et pas le temps de tout lire ?<\/h2><blockquote style=\"background-color: #f5f5f5; padding: 20px; border-left: 4px solid #2c4fa3;\"><p>La <strong>plus-value immobili\u00e8re en Espagne<\/strong> repose sur deux niveaux d\u2019imposition : municipal (IIVTNU) et national (IRPF\/IRNR).<\/p><p>Depuis 2021, vous pouvez choisir le calcul le plus avantageux.<\/p><p>Une analyse professionnelle permet souvent de r\u00e9duire fortement l\u2019imp\u00f4t, voire d\u2019obtenir un remboursement.<\/p><\/blockquote><blockquote style=\"background-color: #f5f5f5; padding: 20px; border-left: 4px solid #2c4fa3;\"><p>Les prix immobiliers ont augment\u00e9 de plus de 7 % en Espagne en 2024, augmentant les bases taxables dans des villes comme Valencia et Madrid.<br \/>Source : <a href=\"https:\/\/www.ine.es\/\" target=\"_blank\" rel=\"nofollow noopener\">Instituto Nacional de Estad\u00edstica (INE)<\/a><\/p><\/blockquote><h2>Qui paie la plus-value en Espagne ?<\/h2><p>La personne redevable d\u00e9pend du type de transaction :<\/p><ul><li>Le vendeur dans une vente classique<\/li><li>L\u2019acheteur si le vendeur est non-r\u00e9sident<\/li><li>L\u2019h\u00e9ritier ou le b\u00e9n\u00e9ficiaire en cas de succession ou donation<\/li><\/ul><h2>Quel est le taux de la plus-value immobili\u00e8re en Espagne ?<\/h2><p>Le taux d\u00e9pend de la commune et du calcul appliqu\u00e9.<br \/>Il ne peut pas d\u00e9passer <strong>30 %<\/strong> pour la plus-value municipale.<\/p><p>La plus-value nationale est impos\u00e9e :<\/p><ul><li>19 % pour r\u00e9sidents UE<\/li><li>24 % pour non-r\u00e9sidents hors UE<\/li><\/ul><blockquote style=\"background-color: #f5f5f5; padding: 20px; border-left: 4px solid #2c4fa3;\"><p>Les \u00e9carts fiscaux entre municipalit\u00e9s peuvent d\u00e9passer 20 %, impactant fortement le montant final.<br \/>Source : <a href=\"https:\/\/www.hacienda.gob.es\/\" target=\"_blank\" rel=\"nofollow noopener\">Ministerio de Hacienda<\/a><\/p><\/blockquote><h2>Comment \u00e9viter ou r\u00e9duire la plus-value en Espagne ?<\/h2><ul><li>Choisir la m\u00e9thode de calcul la plus favorable<\/li><li>Justifier l\u2019absence de gain r\u00e9el<\/li><li>Utiliser les exon\u00e9rations l\u00e9gales<\/li><li>Optimiser la structure fiscale<\/li><\/ul><h2>La plus-value immobili\u00e8re en Espagne<\/h2><p>L\u2019<strong>IIVTNU<\/strong> concerne uniquement la valeur du terrain.<br \/>Elle est encadr\u00e9e par la <strong>Ley Reguladora de las Haciendas Locales<\/strong>.<\/p><blockquote style=\"background-color: #f5f5f5; padding: 20px; border-left: 4px solid #2c4fa3;\"><p>Le Tribunal Constitucional a invalid\u00e9 l\u2019ancien syst\u00e8me car il imposait parfois des contribuables sans gain r\u00e9el.<br \/>Source : <a href=\"https:\/\/www.tribunalconstitucional.es\/\" target=\"_blank\" rel=\"nofollow noopener\">Tribunal Constitucional<\/a><\/p><\/blockquote><h2>Les exceptions<\/h2><ul><li>R\u00e9investissement r\u00e9sidence principale<\/li><li>Vente apr\u00e8s 65 ans<\/li><li>Biens acquis avant 1995<\/li><li>Exon\u00e9ration partielle 2012<\/li><li>Absence de plus-value<\/li><\/ul><h2>Quand payer la plus-value en Espagne ?<\/h2><ul><li>30 jours apr\u00e8s une vente<\/li><li>6 mois (jusqu\u2019\u00e0 1 an) pour une succession<\/li><\/ul><p>Non-r\u00e9sidents :<\/p><ul><li>Retenue 3 % (mod\u00e8le 211)<\/li><li>R\u00e9gularisation via mod\u00e8le 210<\/li><\/ul><blockquote style=\"background-color: #f5f5f5; padding: 20px; border-left: 4px solid #2c4fa3;\"><p>L\u2019Agencia Tributaria utilise des syst\u00e8mes automatis\u00e9s pour d\u00e9tecter les incoh\u00e9rences fiscales sur les transactions immobili\u00e8res.<br \/>Source : <a href=\"https:\/\/sede.agenciatributaria.gob.es\/\" target=\"_blank\" rel=\"nofollow noopener\">AEAT<\/a><\/p><\/blockquote><h2>Confiez votre optimisation fiscale \u00e0 Delagu\u00eda &amp; Luz\u00f3n<\/h2><p>Chaque transaction immobili\u00e8re en Espagne n\u00e9cessite une analyse pr\u00e9cise.<\/p><ul><li>Audit fiscal complet<\/li><li>Optimisation du calcul<\/li><li>D\u00e9clarations 210 et 211<\/li><li>R\u00e9cup\u00e9ration des trop-pay\u00e9s<\/li><\/ul><p>\ud83d\udc49 <a href=\"https:\/\/delaguialuzon.com\/fr\/contact\/\" rel=\"noopener\">Contactez notre \u00e9quipe<\/a><\/p><p>\ud83d\udcde +34 963 74 16 57<br \/>\ud83d\udce7 <a href=\"mailto:felix.delaguia@delaguialuzon.com\">felix.delaguia@delaguialuzon.com<\/a><br \/>\ud83c\udf10 <a href=\"https:\/\/delaguialuzon.com\/fr\/\" rel=\"noopener\">delaguialuzon.com<\/a><\/p><h2>FAQ \u2013 Plus-value immobili\u00e8re en Espagne<\/h2>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-69bbafb e-flex e-con-boxed e-con e-parent\" data-id=\"69bbafb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7719d2a elementor-widget elementor-widget-n-accordion\" data-id=\"7719d2a\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1240\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-1240\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Qu\u2019est-ce que la plus-value immobili\u00e8re (Plusval\u00eda municipal) ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1240\" class=\"elementor-element elementor-element-6a7d09e e-con-full e-flex e-con e-child\" data-id=\"6a7d09e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1240\" class=\"elementor-element elementor-element-7b48b96 e-flex e-con-boxed e-con e-child\" data-id=\"7b48b96\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-34afdcf elementor-widget elementor-widget-text-editor\" data-id=\"34afdcf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La plus-value immobili\u00e8re, ou <em>Impuesto sobre el Incremento del Valor de los Terrenos de Naturaleza Urbana<\/em> (IIVTNU), est un imp\u00f4t municipal appliqu\u00e9 lors de la vente, de la donation ou de l\u2019h\u00e9ritage d\u2019un bien immobilier urbain.<br \/>Il est calcul\u00e9 sur la hausse de valeur du <strong>terrain<\/strong> \u2014 et non du b\u00e2timent \u2014 entre la date d\u2019acquisition et la date de cession.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1241\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1241\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Qui doit payer la plus-value immobili\u00e8re en Espagne ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1241\" class=\"elementor-element elementor-element-9b7b090 e-con-full e-flex e-con e-child\" data-id=\"9b7b090\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e914b48 elementor-widget elementor-widget-text-editor\" data-id=\"e914b48\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\n  Dans une vente classique, c\u2019est g\u00e9n\u00e9ralement le <strong>vendeur<\/strong> qui s\u2019acquitte de cet imp\u00f4t.  \n  Toutefois, si le vendeur n\u2019est pas r\u00e9sident en Espagne, ou en cas de donation ou d\u2019h\u00e9ritage, c\u2019est l\u2019<strong>acheteur<\/strong> ou le <strong>b\u00e9n\u00e9ficiaire<\/strong> qui en devient redevable. Les r\u00e8gles peuvent varier selon les communes.\n<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1242\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1242\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Comment se calcule la plus-value municipale ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1242\" class=\"elementor-element elementor-element-d2b8e44 e-con-full e-flex e-con e-child\" data-id=\"d2b8e44\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-aa9396c elementor-widget elementor-widget-text-editor\" data-id=\"aa9396c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><br \/>Depuis la r\u00e9forme introduite par le <strong>D\u00e9cret-loi 26\/2021<\/strong>, deux m\u00e9thodes de calcul sont possibles :<\/p><ul><li><strong>M\u00e9thode objective<\/strong> : bas\u00e9e sur un coefficient fix\u00e9 par la mairie, appliqu\u00e9 \u00e0 la valeur cadastrale du terrain.<\/li><li><strong>M\u00e9thode r\u00e9elle<\/strong> : bas\u00e9e sur la diff\u00e9rence effective entre le prix d\u2019achat et le prix de vente.<\/li><\/ul><p>Le contribuable peut choisir la m\u00e9thode la plus avantageuse.<br \/>Pour une estimation fiable, notre \u00e9quipe peut r\u00e9aliser un <a href=\"https:\/\/delaguialuzon.com\/fr\/droit-fiscal-et-comptabilite\/\">audit fiscal comple<\/a>t.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1243\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1243\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Comment cela fonctionne-t-il pour les non-r\u00e9sidents ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1243\" class=\"elementor-element elementor-element-5ee7809 e-flex e-con-boxed e-con e-child\" data-id=\"5ee7809\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e0c295b elementor-widget elementor-widget-text-editor\" data-id=\"e0c295b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\n  Les non-r\u00e9sidents en Espagne sont soumis \u00e0 deux impositions :\n<\/p>\n<ul>\n  <li>La <strong>plus-value municipale<\/strong>, vers\u00e9e \u00e0 la mairie.<\/li>\n  <li>L\u2019<strong>imp\u00f4t sur le revenu des non-r\u00e9sidents<\/strong> (IRNR), calcul\u00e9 sur la plus-value r\u00e9elle et d\u00e9clar\u00e9 via le <strong>formulaire 210<\/strong>.<\/li>\n<\/ul>\n<p>\n  L\u2019acheteur doit en outre retenir <strong>3 % du prix de vente<\/strong> et le verser \u00e0 l\u2019administration fiscale espagnole via le <strong>formulaire 211<\/strong>.  \n  Nos avocats peuvent se charger de toutes les d\u00e9marches administratives \u2014 <a href=\"\/fr\/contact\/\">contactez-nous<\/a>.\n<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1244\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1244\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Existe-t-il des exon\u00e9rations de la plus-value immobili\u00e8re ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1244\" class=\"elementor-element elementor-element-d892933 e-flex e-con-boxed e-con e-child\" data-id=\"d892933\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-88d65ec elementor-widget elementor-widget-text-editor\" data-id=\"88d65ec\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Oui, certains cas b\u00e9n\u00e9ficient d\u2019une exon\u00e9ration totale ou partielle :<\/p><ul><li>Vente de la r\u00e9sidence principale par une personne de <strong>plus de 65 ans<\/strong>.<\/li><li><strong>R\u00e9investissement<\/strong> du produit de la vente dans une autre r\u00e9sidence principale.<\/li><li>Biens acquis <strong>entre le 12 mai 2012 et le 31 d\u00e9cembre 2012<\/strong> (exon\u00e9ration de 50 %).<\/li><li><strong>Absence de gain r\u00e9el<\/strong> (vente \u00e0 perte ou au m\u00eame prix d\u2019achat).<\/li><\/ul><p><br \/>Chaque situation n\u00e9cessite une analyse personnalis\u00e9e. <a href=\"\/fr\/contact\/\">Demandez un audit fiscal<\/a> pour \u00e9valuer vos droits.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style>\r\n.lwrp.link-whisper-related-posts{\r\n            \r\n            margin-top: 40px;\nmargin-bottom: 30px;\r\n        }\r\n        .lwrp .lwrp-title{\r\n            \r\n            \r\n        }.lwrp .lwrp-description{\r\n            \r\n            \r\n\r\n        }\r\n        .lwrp .lwrp-list-container{\r\n        }\r\n        .lwrp .lwrp-list-multi-container{\r\n            display: flex;\r\n        }\r\n        .lwrp .lwrp-list-double{\r\n            width: 48%;\r\n        }\r\n        .lwrp .lwrp-list-triple{\r\n            width: 32%;\r\n        }\r\n        .lwrp .lwrp-list-row-container{\r\n            display: flex;\r\n  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    .lwrp .lwrp-title{\r\n                \r\n                \r\n            }.lwrp .lwrp-description{\r\n                \r\n                \r\n            }\r\n            .lwrp .lwrp-list-multi-container{\r\n                flex-direction: column;\r\n            }\r\n            .lwrp .lwrp-list-multi-container ul.lwrp-list{\r\n                margin-top: 0px;\r\n                margin-bottom: 0px;\r\n                padding-top: 0px;\r\n                padding-bottom: 0px;\r\n            }\r\n            .lwrp .lwrp-list-double,\r\n            .lwrp .lwrp-list-triple{\r\n                width: 100%;\r\n            }\r\n            .lwrp .lwrp-list-row-container{\r\n                justify-content: initial;\r\n                flex-direction: column;\r\n            }\r\n            .lwrp .lwrp-list-row-container .lwrp-list-item{\r\n                width: 100%;\r\n            }\r\n            .lwrp .lwrp-list-item:not(.lwrp-no-posts-message-item){\r\n                \r\n                max-width: initial;\r\n            }\r\n            .lwrp .lwrp-list-item .lwrp-list-link .lwrp-list-link-title-text,\r\n            .lwrp .lwrp-list-item .lwrp-list-no-posts-message{\r\n                \r\n                \r\n                \r\n                \r\n            };\r\n        }<\/style>\r\n<div id=\"link-whisper-related-posts-widget\" class=\"link-whisper-related-posts lwrp\">\r\n    \r\n        <div class=\"lwrp-list-container\">\r\n                                <div class=\"lwrp-list lwrp-list-row-container lwrp-list-single-row\">\r\n                <div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/fr\/droit-immobilier\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"320\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/04\/droit-immobilier-valencia.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"droit immobilier\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/04\/droit-immobilier-valencia.jpg 950w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/04\/droit-immobilier-valencia-300x200.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/04\/droit-immobilier-valencia-768x512.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Droit immobilier \u00e0 Valencia<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/fr\/blog\/investir-immobilier-communaute-valencienne\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"270\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2022\/05\/investir-immobilier-communaute-valencienne-rentabilite.webp\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"investir immobilier communaut\u00e9 valencienne rentabilite\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2022\/05\/investir-immobilier-communaute-valencienne-rentabilite.webp 1280w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2022\/05\/investir-immobilier-communaute-valencienne-rentabilite-300x169.webp 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2022\/05\/investir-immobilier-communaute-valencienne-rentabilite-1024x576.webp 1024w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2022\/05\/investir-immobilier-communaute-valencienne-rentabilite-768x432.webp 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">5 avantages \u00e0 investir dans l\u2019immobilier dans la Communaut\u00e9 valencienne<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/fr\/blog\/differences-entre-une-sarl-francaise-et-une-sl-espagnole\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"320\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/04\/SARL-francaise-SL-espagnole.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"SARL fran\u00e7aise SL espagnole\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/04\/SARL-francaise-SL-espagnole.jpg 950w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/04\/SARL-francaise-SL-espagnole-300x200.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/04\/SARL-francaise-SL-espagnole-768x512.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Diff\u00e9rences entre une SARL fran\u00e7aise et une SL espagnole<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/fr\/blog\/travailler-en-espagne-en-tant-que-francais\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"320\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/09\/travailler-en-espagne.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"travailler en Espagne\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/09\/travailler-en-espagne.jpg 950w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/09\/travailler-en-espagne-300x200.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/09\/travailler-en-espagne-768x513.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Travailler en Espagne en tant que Fran\u00e7ais ou francophone : guide pratique pour s\u2019installer et r\u00e9ussir<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/fr\/blog\/reduction-dimpots-autonomos\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"320\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2021\/07\/reduction-dimpot-pour-les-autonomos.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"reduction d&#039;imp\u00f4t pour les autonomos\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2021\/07\/reduction-dimpot-pour-les-autonomos.jpg 950w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2021\/07\/reduction-dimpot-pour-les-autonomos-300x200.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2021\/07\/reduction-dimpot-pour-les-autonomos-768x512.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Auto-entrepreneur en Espagne : Comment r\u00e9duire vos imp\u00f4ts ?<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/fr\/blog\/conge-parental-autonomos\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"320\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2022\/06\/conge_parental_pour_-les_autonomos.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"cong\u00e9 parental\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2022\/06\/conge_parental_pour_-les_autonomos.jpg 950w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2022\/06\/conge_parental_pour_-les_autonomos-300x200.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2022\/06\/conge_parental_pour_-les_autonomos-768x513.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Tout savoir sur le cong\u00e9 parental pour les autonomos<\/span><\/a><\/div>                <\/div>\r\n                <\/div>\r\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Nos avocats fiscalistes francophones \u00e0 Valence vous accompagnent pour calculer, d\u00e9clarer et optimiser votre imp\u00f4t sur la plus-value immobili\u00e8re en Espagne en toute conformit\u00e9.<\/p>\n<p>\ud83d\udcbc Besoin d\u2019une analyse personnalis\u00e9e ?<br \/>\nContactez le cabinet Delagu\u00eda &#038; Luz\u00f3n pour un accompagnement fiscal sur mesure en mati\u00e8re d\u2019achat, de vente ou de succession immobili\u00e8re.<br \/>\n\ud83d\udcde +34 963 74 16 57 \u2022 \u2709\ufe0f felix.delaguia@delaguialuzon.com<\/p>\n","protected":false},"author":2,"featured_media":2288,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mbp_gutenberg_autopost":false,"_joinchat":[],"footnotes":""},"categories":[85],"tags":[],"class_list":["post-2286","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-immobilier"],"_links":{"self":[{"href":"https:\/\/delaguialuzon.com\/fr\/wp-json\/wp\/v2\/posts\/2286","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/delaguialuzon.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/delaguialuzon.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/delaguialuzon.com\/fr\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/delaguialuzon.com\/fr\/wp-json\/wp\/v2\/comments?post=2286"}],"version-history":[{"count":37,"href":"https:\/\/delaguialuzon.com\/fr\/wp-json\/wp\/v2\/posts\/2286\/revisions"}],"predecessor-version":[{"id":23437,"href":"https:\/\/delaguialuzon.com\/fr\/wp-json\/wp\/v2\/posts\/2286\/revisions\/23437"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/delaguialuzon.com\/fr\/wp-json\/wp\/v2\/media\/2288"}],"wp:attachment":[{"href":"https:\/\/delaguialuzon.com\/fr\/wp-json\/wp\/v2\/media?parent=2286"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/delaguialuzon.com\/fr\/wp-json\/wp\/v2\/categories?post=2286"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/delaguialuzon.com\/fr\/wp-json\/wp\/v2\/tags?post=2286"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}