{"id":4593,"date":"2023-01-24T18:23:00","date_gmt":"2023-01-24T17:23:00","guid":{"rendered":"https:\/\/chapaprianavarroyasociados.com\/non-classifiee\/lhypotheque-legale-tacite-dans-la-vente-et-lachat-de-biens-immobiliers\/"},"modified":"2023-02-24T12:14:15","modified_gmt":"2023-02-24T12:14:15","slug":"lhypotheque-legale-tacite-dans-la-vente-et-lachat-de-biens-immobiliers","status":"publish","type":"post","link":"https:\/\/chapaprianavarroyasociados.com\/fr\/immobilier\/lhypotheque-legale-tacite-dans-la-vente-et-lachat-de-biens-immobiliers\/","title":{"rendered":"L’hypoth\u00e8que l\u00e9gale tacite dans la vente et l’achat de biens immobiliers"},"content":{"rendered":"\n

Dans toute transaction<\/strong> d’achat et de vente, il est n\u00e9cessaire de v\u00e9rifier la situation fiscale et cadastrale du bien en question, afin de d\u00e9terminer s’il existe ou non des obligations, ainsi que de d\u00e9finir les responsabilit\u00e9s encourues par les parties impliqu\u00e9es dans la transaction. Dans ce sens, nous pouvons nous poser quelques questions : en cas d’acquisition<\/strong> d’un bien<\/strong> immobilier avec des dettes, dois-je en \u00eatre responsable, ou sont-elles de la responsabilit\u00e9 du propri\u00e9taire pr\u00e9c\u00e9dent, et quels sont les m\u00e9canismes de recouvrement \u00e9tablis ?<\/p>\n\n

La l\u00e9gislation qui r\u00e9glemente les diff\u00e9rentes proc\u00e9dures et garanties pour la perception de ces imp\u00f4ts est la Loi 58\/2003, Loi G\u00e9n\u00e9rale des Imp\u00f4ts<\/strong>, ci-apr\u00e8s LGT ; ainsi que le D\u00e9cret Royal L\u00e9gislatif 2\/2004, du 5 mars<\/strong>, qui r\u00e9glemente le texte r\u00e9vis\u00e9 de la Loi des Tr\u00e9sors Locaux<\/strong>. \u00c0 cet \u00e9gard, nous soulignons deux figures principales : d’une part, l’hypoth\u00e8que l\u00e9gale tacite<\/strong>, et d’autre part, l’affectation<\/strong>.<\/p>\n\n

Le premier est r\u00e9gi par l’article 78 de la LGT et consiste en un droit de recouvrement pr\u00e9f\u00e9rentiel d\u00e9tenu<\/strong> par l’\u00c9tat<\/strong>, les communaut\u00e9s autonomes et les entit\u00e9s locales<\/strong> en ce qui concerne les dettes accumul\u00e9es et non pay\u00e9es provenant d’imp\u00f4ts directement li\u00e9s \u00e0 un bien immobilier ; en d’autres termes, une pr\u00e9f\u00e9rence pour le recouvrement aupr\u00e8s de l’administration publique.<\/p>\n\n

En revanche, l’affectation du patrimoine, r\u00e9glement\u00e9e \u00e0 l’article 79 du texte pr\u00e9cit\u00e9, se r\u00e9f\u00e8re au transfert des dettes fiscales lors<\/strong> de la cession d’un bien.<\/p>\n\n

Une fois que le changement de propri\u00e9taire du bien<\/strong> a eu lieu, les nouveaux propri\u00e9taires<\/strong> sont responsables<\/strong> de l’ex\u00e9cution de l’obligation correspondante. Le transfert d’un bien permet de transf\u00e9rer les dettes attach\u00e9es \u00e0 ce bien lors de la vente et de l’achat.<\/p>\n\n

Maintenant, connaissant la d\u00e9finition de ces deux figures, quand chacune d’entre elles op\u00e8re-t-elle et quelles sont les diff\u00e9rences ?<\/strong><\/p>\n\n

En ce qui concerne l’affectation<\/strong>, le d\u00e9biteur principal doit avoir \u00e9t\u00e9 d\u00e9clar\u00e9<\/strong> en d\u00e9faut pour pouvoir r\u00e9clamer la dette et la d\u00e9claration correspondante de responsabilit\u00e9 de l’acqu\u00e9reur doit \u00eatre faite, ce qui implique l’exclusion des int\u00e9r\u00eats de retard et de la surtaxe, la dette pouvant \u00eatre r\u00e9clam\u00e9e jusqu’\u00e0 la prescription<\/strong>.<\/p>\n\n

Cependant, avec l’hypoth\u00e8que l\u00e9gale tacite<\/strong>, il ne doit pas y avoir de d\u00e9claration de d\u00e9faut ou de responsabilit\u00e9 ; cette figure fonctionne d\u00e8s que le transfert de la propri\u00e9t\u00e9 au nouveau propri\u00e9taire a \u00e9t\u00e9 effectu\u00e9. Pour cela, la condition qui doit \u00eatre remplie est que le d\u00e9lai de paiement de la p\u00e9riode volontaire soit \u00e9coul\u00e9<\/strong>, ainsi que l’ouverture d’une proc\u00e9dure d’ex\u00e9cution forc\u00e9e \u00e0 son encontre, sans avoir non plus pay\u00e9 la dette dans la p\u00e9riode d’ex\u00e9cution<\/strong> forc\u00e9e ; de cette fa\u00e7on, seules l’ann\u00e9e en cours et l’ann\u00e9e imm\u00e9diatement<\/strong> pr\u00e9c\u00e9dente peuvent \u00eatre r\u00e9clam\u00e9es.<\/p>\n\n

Enfin, en ce qui concerne l’IBI, que faut-il prendre en compte ?<\/strong><\/p>\n\n

L’IBI<\/strong> est l’exemple le plus courant d’une hypoth\u00e8que l\u00e9gale tacite<\/strong>. Il faut tenir compte du fait que le nouveau propri\u00e9taire, c’est-\u00e0-dire l’acheteur, peut devoir s’acquitter de l’obligation fiscale d\u00e9coulant du non-paiement<\/strong> ant\u00e9rieur de l’IBI<\/strong> dans l’ann\u00e9e en cours ou dans l’ann\u00e9e imm\u00e9diatement ant\u00e9rieure<\/strong> \u00e0 l’op\u00e9ration de ce chiffre. En d’autres termes, dans le cas d’une transaction immobili\u00e8re, cette possibilit\u00e9 doit \u00eatre connue de la personne qui obtient la propri\u00e9t\u00e9 d’un bien.<\/p>\n\n

Pour toutes ces raisons, chez Chapapr\u00eda Navarro & Asociados<\/strong>, nous pensons qu’il est opportun de souligner le besoin essentiel de v\u00e9rifier la solidit\u00e9 fiscale<\/strong> des propri\u00e9t\u00e9s faisant l’objet d’une transaction d’achat et de vente \u00e0 laquelle nous pouvons \u00eatre partie, en mettant l’accent sur l’importance de la perspective juridique<\/strong> dans ce secteur.<\/strong><\/p>\n\n

Article r\u00e9dig\u00e9 par Violeta Guill\u00e9n<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

Dans toute transaction d’achat et de vente, il est n\u00e9cessaire de v\u00e9rifier la situation fiscale et cadastrale du bien en question, afin de d\u00e9terminer s’il existe ou non des obligations, ainsi que de d\u00e9finir les responsabilit\u00e9s encourues par les parties impliqu\u00e9es dans la transaction. Dans ce sens, nous pouvons nous poser quelques questions : en […]<\/p>\n","protected":false},"author":1,"featured_media":999,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[317],"tags":[],"class_list":["post-4593","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-immobilier"],"yoast_head":"\nL'hypoth\u00e8que l\u00e9gale tacite dans la vente et l'achat de biens immobiliers - Chapapr\u00eda-Navarro & Asociados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/chapaprianavarroyasociados.com\/fr\/immobilier\/lhypotheque-legale-tacite-dans-la-vente-et-lachat-de-biens-immobiliers\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"L'hypoth\u00e8que l\u00e9gale tacite dans la vente et l'achat de biens immobiliers - Chapapr\u00eda-Navarro & Asociados\" \/>\n<meta property=\"og:description\" content=\"Dans toute transaction d’achat et de vente, il est n\u00e9cessaire de v\u00e9rifier la situation fiscale et cadastrale du bien en question, afin de d\u00e9terminer s’il existe ou non des obligations, ainsi que de d\u00e9finir les responsabilit\u00e9s encourues par les parties impliqu\u00e9es dans la transaction. 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