À l’occasion d’une mise à jour de sa base documentaire, l’administration fiscale est venue préciser les conditions dans lesquelles la plus-value imposable, lors de cession de titres de sociétés à prépondérance immobilière (les SCI notamment), devait être déterminée.
Elle souligne qu’en principe la moins-value brute résultant de la cession de parts de sociétés à prépondérance immobilière n’est pas prise en compte. Mais qu’en cas de cession « en bloc » de tout ou partie des parts d’une même société à prépondérance immobilière détenues par un contribuable, il convient de déterminer de façon distincte la plus-value brute ou la moins-value brute relative à chacune des parts cédées.
Dans cette situation, la ou les moins-values brutes, qui sont réduites le cas échéant d’un abattement pour durée de détention, s’imputent sur la ou les plus-values réalisées sur les autres parts de la même société à prépondérance immobilière et par le même contribuable. Et peu importe que la cession ait été réalisée auprès d’acquéreurs distincts.
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