Les déficits provenant d’activités non commerciales ne sont pas déductibles du revenu global du contribuable, excepté ceux issus d’une activité libérale, mais à condition, dans ce cas, que l’intéressé exerce effectivement cette activité libérale à titre professionnel.
C’est ce que vient de rappeler le Conseil d’État. Dans cette affaire, un médecin spécialiste en radiologie avait acquis des parts d’une société civile immobilière (SCI) qui donnait en sous-location les murs de la clinique dans laquelle il exerçait son activité. Le médecin avait demandé la déduction des déficits issus de l’activité de cette SCI de son revenu global, à hauteur de la quote-part qui lui revenait en tant qu’associé.
Ce que lui a refusé le Conseil d’État dans la mesure où l’activité de sous-location d’immeubles nus, qui ne requiert pas la mise en œuvre d’un art ou de savoir-faire particuliers, ne constitue pas une activité libérale. Et peu importe que cette activité soit exercée à titre professionnel.
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Les médecins spécialistes en radiologie peuvent-ils déduire les déficits liés à leur activité libérale dans le cadre de leur revenu global?
The deficits generated by noncommercial activities are not deductible from the taxpayer’s global income, except for those generated by a liberal activity, but in that case, the taxpayer must actually exercise the activity as a professional. This is what the Court of Auditors has just reminded us. In this case, a radiologist specialising in imaging had acquired shares in a civil society housing company (SCI) which gave sub-letting leases for the clinic walls in which he practiced his profession. The radiologist had asked for deduction of the deficits generated by
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