SCI et IFI 2026 : Comment Déclarer ses Parts, Valoriser et Réduire Légalement son Imposition

▶️ Your new platform dedicated to SCIs is available here: https://sci-ai.app/ ▶️ Need to know more about SCIs or your specific situation? Schedule an appointment with us at the following link: https://calendly.com/sci-ai ▬▬▬▬▬ CONTACT ▬▬▬▬▬ 🌐 https://www.hagnere-patrimoine.fr/ 📧 [email protected] ☎️ Tel: +33 3 74 47 20 18 ▶️ YouTube Channel: https://www.youtube.com/channel/UCqKt... 📄 Areas of Expertise: Tax Optimization Investments Financial Planning Financing Consulting & Advice Owning real estate through a French real estate investment company (SCI) does not exempt you from the French wealth tax (IFI). On the contrary, in some cases, it can even increase your taxable income. The IFI, which replaces the ISF, targets all real estate assets held directly or indirectly. The tax authorities examine the true nature of the underlying assets, regardless of the legal structure (SCI, SAS, etc.). Once a household's net real estate assets exceed €1.3 million on January 1st, the tax is applied according to a progressive scale ranging from approximately 0.5% to 1.5%, depending on the income bracket. The value used for SCI shares is the market value, i.e., the current market price, and not the book value. Depreciation recorded in accounting is therefore irrelevant. The value of the shares is calculated by taking the revalued asset, deducting deductible debts, and then applying the shareholder's share. However, discounts can reduce the value: illiquidity of the shares and statutory clauses (often around 10%), or even occupancy of a property by a shareholder. In total, this can approach 20%, but these elements must be justified. A crucial point: the primary residence benefits from a 30% allowance when directly owned, but this advantage does not apply through a standard SCI (Société Civile Immobilière - French real estate company). This can therefore significantly increase the taxable base, except in very specific structures. An important mechanism is the real estate ratio: only the portion of real estate assets within the total assets of the SCI is taxed. The presence of cash or financial assets can therefore dilute the IFI (French wealth tax) base, if it is economically justified. Regarding debts, only those directly related to taxable real estate assets are deductible. Since 2024, the rules have become stricter: debt financing cash or non-real estate assets is no longer deductible. The deductibility of bullet loans also decreases progressively over time. Contrary to popular belief, when it comes to splitting ownership rights, the usufructuary is generally taxed on the full ownership, not just their share. Therefore, donating bare ownership does not automatically reduce the French wealth tax (IFI). The main optimization strategies remain: real estate-related debt, justified cash flow structuring, documented discounts, donations of full ownership, and certain partial exemption schemes such as those for forestry or agricultural assets. 00:00 - Introduction 00:33 - SCI Shares and IFI (French Wealth Tax) 03:09 - Share Valuation 07:11 - Deductible Debts 09:20 - Disaggregation of Ownership 11:02 - Optimization Strategies #Hashtags #IFI #SCI #RealEstate #Taxation #Wealth #RealEstateInvestment #WealthManagement #TaxOptimization #PersonalFinance #Entrepreneurs