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Particuliers – Ville de Romillé

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Accueil particuliers  > Argent - Impôts - Consommation  > Impôt sur la fortune immobilière (IFI)  > Impôt sur la fortune immobilière (IFI) : à quelle date évaluer le patrimoine ?

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Impôt sur la fortune immobilière (IFI) : à quelle date évaluer le patrimoine ?

Vérifié le 01 janvier 2023 - Direction de l'information légale et administrative (Première ministre)

L'IFI prend en compte la composition et la valeur nette du patrimoine immobilier au 1er janvier de l'année d'imposition.

Pour l'IFI payé en 2023, il s'agit du patrimoine détenu au 1er janvier 2023.

Les modifications du patrimoine immobilier intervenant pendant l'année 2023 ne sont pas prises en compte.

Toutefois, si un événement survenu après le 1er janvier a un effet rétroactif, vous devez en tenir compte.

Par exemple :

  • Vous avez acheté un bien sous condition suspensive avant le 1er janvier 2023 et la condition se réalise en 2023
  • Annulation en 2023 de la vente d'un bien effectuée avant le 1er janvier 2023

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