{"id":7888,"date":"2024-08-20T17:17:50","date_gmt":"2024-08-20T15:17:50","guid":{"rendered":"https:\/\/pagelt.com\/lexisma\/?p=7888"},"modified":"2024-08-20T17:17:57","modified_gmt":"2024-08-20T15:17:57","slug":"communique-de-la-direction-generale-des-impots-concernant-la-possibilite-de-demander-un-avis-prealable-en-matiere-dimpot-sur-le-revenu-au-titre-des-profits-fonciers","status":"publish","type":"post","link":"https:\/\/dev.pagelt.com\/lexisma\/communique-de-la-direction-generale-des-impots-concernant-la-possibilite-de-demander-un-avis-prealable-en-matiere-dimpot-sur-le-revenu-au-titre-des-profits-fonciers\/","title":{"rendered":"Communiqu\u00e9 de la Direction g\u00e9n\u00e9rale des imp\u00f4ts concernant la possibilit\u00e9 de demander un avis pr\u00e9alable en mati\u00e8re d\u2019imp\u00f4t sur le revenu au titre des profits fonciers"},"content":{"rendered":"\n

La Direction g\u00e9n\u00e9rale des imp\u00f4ts (DGI) a publi\u00e9, sur son portail Internet, un communiqu\u00e9 concernant la possibilit\u00e9, pour les contribuables, de demander un avis pr\u00e9alable \u00e0 la DGI en mati\u00e8re d\u2019imp\u00f4t sur le revenu au titre des profits fonciers.<\/em><\/p>\n\n\n\n

Selon ce communiqu\u00e9, dans le cadre du renforcement de la s\u00e9curit\u00e9 juridique des contribuables et de leur assistance pour leur faciliter leur conformit\u00e9 fiscale, la loi de finances 2023 a institu\u00e9 un nouveau r\u00e9gime fiscal en mati\u00e8re d\u2019imp\u00f4t sur le revenu au titre des profits fonciers.<\/p>\n\n\n\n

Ce r\u00e9gime s\u2019applique aux op\u00e9rations de cession de biens immeubles ou de droits r\u00e9els s’y rattachant r\u00e9alis\u00e9es \u00e0 compter du 1er<\/sup> juillet 2023.<\/p>\n\n\n\n

Le nouveau r\u00e9gime permet aux contribuables qui envisagent de proc\u00e9der \u00e0 la cession de biens immeubles ou de droits r\u00e9els s’y rattachant, de demander \u00e0 la DGI un avis pr\u00e9alable concernant les \u00e9l\u00e9ments de d\u00e9termination du profit foncier net imposable et le montant de l\u2019imp\u00f4t correspondant ou, le cas \u00e9ch\u00e9ant, le droit au b\u00e9n\u00e9fice de l\u2019exon\u00e9ration de cet imp\u00f4t.<\/p>\n\n\n\n

Cette demande doit \u00eatre souscrite, par voie \u00e9lectronique, selon un mod\u00e8le \u00e9tabli par l\u2019administration, dans les trente (30) jours suivant la date du compromis de vente, accompagn\u00e9e des pi\u00e8ces justificatives relatives \u00e0 la d\u00e9termination de l\u2019imp\u00f4t ou \u00e0 l\u2019exon\u00e9ration.<\/p>\n\n\n\n

L\u2019administration communique au demandeur son avis, par voie \u00e9lectronique, valant attestation de liquidation de l\u2019imp\u00f4t ou d\u2019exon\u00e9ration, dans un d\u00e9lai de soixante (60) jours suivant la date de r\u00e9ception de la demande.<\/p>\n\n\n\n

Cette attestation demeure valable pour une p\u00e9riode de six (6) mois \u00e0 partir de la date de la r\u00e9ponse de l\u2019administration.<\/p>\n\n\n\n

Source<\/h1>\n\n\n\n

DGI, Actualit\u00e9, \u00ab Imp\u00f4t sur le revenu au titre des profits fonciers : possibilit\u00e9 de demander un avis pr\u00e9alable aupr\u00e8s de la DGI \u00bb, mai 2024 : https:\/\/www.tax.gov.maZPvaBR_PRxIoD2uEIq9K7RpzeTKPPetM3zLwqFlR9P642EOfwwkPp-CTucT6AZFxQ!!\/dz\/d5\/L2dBISEvZ0FBIS9nQSEh\/<\/a><\/p>\n\n\n\n

Consulter ici<\/a> le communiqu\u00e9 de la DGI dans sa version fran\u00e7aise.<\/a><\/p>\n\n\n\n

Consulter ici<\/a> le communiqu\u00e9 de la DGI dans sa version arabe.<\/p>\n\n\n\n

Pas encore utilisateur Lexis\u00aeMA ?  R\u00e9servez imm\u00e9diatement votre d\u00e9monstration sur Demande de d\u00e9mo LexisMA<\/a><\/em><\/p>\n\n\n\n

Pour d\u00e9couvrir davantage d\u2019actualit\u00e9s et d\u2019autres contenus juridiques disponibles, rendez-vous sur LexisMA.com<\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

La Direction g\u00e9n\u00e9rale des imp\u00f4ts (DGI) a publi\u00e9, sur son portail Internet, un communiqu\u00e9 concernant la possibilit\u00e9, pour les contribuables, de demander un avis pr\u00e9alable \u00e0 la DGI en mati\u00e8re […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_price":"","_stock":"","_tribe_ticket_header":"","_tribe_default_ticket_provider":"","_tribe_ticket_capacity":"0","_ticket_start_date":"","_ticket_end_date":"","_tribe_ticket_show_description":"","_tribe_ticket_show_not_going":false,"_tribe_ticket_use_global_stock":"","_tribe_ticket_global_stock_level":"","_global_stock_mode":"","_global_stock_cap":"","_tribe_rsvp_for_event":"","_tribe_ticket_going_count":"","_tribe_ticket_not_going_count":"","_tribe_tickets_list":"[]","_tribe_ticket_has_attendee_info_fields":false,"footnotes":""},"categories":[49],"tags":[],"class_list":["post-7888","post","type-post","status-publish","format-standard","hentry","category-news"],"blocksy_meta":[],"yoast_head":"\nCommuniqu\u00e9 de la Direction g\u00e9n\u00e9rale des imp\u00f4ts concernant la possibilit\u00e9 de demander un avis pr\u00e9alable en mati\u00e8re d\u2019imp\u00f4t sur le revenu au titre des profits fonciers - 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