Un couple possédait les parts d’une société civile immobilière (SCI). Cette dernière étant propriétaire de plusieurs biens immobiliers loués. En 2005, l’un des immeubles de la SCI avait été vendu. Lors de l’établissement de leur déclaration des revenus de 2008, le couple avait procédé à l’imputation des déficits fonciers générés par la location de l’immeuble vendu sur leurs revenus fonciers. Une imputation que l’administration fiscale a remise en cause sous prétexte que la condition d’affectation à la location n’était plus respectée. Face à cette opposition de l’administration, les époux ont décidé de saisir la justice.
Pour comprendre l’intérêt de cette affaire, rappelons que les déficits fonciers, provenant de dépenses déductibles (autres que les intérêts d’emprunt), subis au cours d’une année d’imposition, s’imputent en principe sur le revenu global du contribuable, dans la limite annuelle de 10 700 €. Sachant que la fraction du déficit supérieure à 10 700 € et celle qui provient des intérêts d’emprunt sont imputables sur les seuls revenus fonciers des 10 années suivantes. Mais attention, l’imputation des déficits sur le revenu global n’est définitivement acquise qu’à condition que le logement demeure affecté à la location jusqu’au 31 décembre de la 3e année suivant celle de l’imputation. Dans le cas contraire, la totalité du déficit foncier se rapportant à l’immeuble concerné est imputée exclusivement sur les revenus fonciers réalisés jusqu’à l’année où l’interruption de la location a eu lieu. Étant précisé que, selon l’administration fiscale, le déficit foncier non imputé à cette date est définitivement perdu. Une position que ne partage pas le Conseil d’État. En effet, la Haute juridiction a jugé, dans une décision récente, que ce déficit foncier est imputable sur les revenus fonciers des 10 années suivantes générés par les autres immeubles du contribuable.
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