Une société civile immobilière (SCI), ayant pour objet la location de biens immobiliers, avait acheté un terrain nu en 1994. Dix ans plus tard, elle avait fait construire sur ce terrain deux bâtiments. Des constructions qui allaient lui permettre de devenir propriétaire de six appartements et d’un local commercial. En 2004 et 2005, la SCI avait mis en location le local commercial et vendu les logements. Les produits ainsi dégagés par cette cession avaient été soumis au régime d’imposition des plus-values des particuliers. En 2006, la société avait fait l’objet d’une vérification de comptabilité. À la suite de cette procédure, l’administration fiscale lui avait notifié un redressement, justifié par le fait que les produits de la vente devaient être imposés à l’impôt sur les sociétés dès lors qu’ils étaient liés à une activité de marchand de biens. Estimant être dans son bon droit, la SCI avait porté l’affaire devant la justice.
Les juges ont estimé que le redressement n’était pas justifié dans la mesure où, pour être considéré comme marchand de biens, deux critères doivent être remplis, à savoir le caractère habituel des opérations d’achat/vente et l’intention spéculative au jour de l’acquisition du bien revendu. Or, la construction des biens immobiliers cédés avait été réalisée 10 ans après l’acquisition du terrain par la SCI. Et, sur cinq des six lots vendus, aucun bénéfice n’avait été dégagé. L’intention spéculative au jour de l’acquisition du terrain n’était donc pas établie.
Cour administrative d’appel de Paris, 5 juillet 2019, n° 17PA22522
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