{"id":14473,"date":"2024-05-02T17:19:58","date_gmt":"2024-05-02T17:19:58","guid":{"rendered":"https:\/\/avocat-gc.com\/divorce\/articles\/taxe-fonciere-divorce\/"},"modified":"2026-01-16T09:28:24","modified_gmt":"2026-01-16T09:28:24","slug":"taxe-fonciere-divorce","status":"publish","type":"post","link":"https:\/\/avocat-gc.com\/divorce\/articles\/taxe-fonciere-divorce\/","title":{"rendered":"Taxe fonci\u00e8re &#038; divorce"},"content":{"rendered":"<h2>Taxe fonci\u00e8re &#038; divorce<\/h2>\n<\/p>\n<p> J&rsquo;INTERVIENS DANS TOUTE LA FRANCE <a href=\"http:\/\/avocat-gc.com\/divorce\/avocat-divorce\/paris\/\" rel=\"nofollow noopener\" title=\"avocat divorce paris\" target=\"_parent\">Mon cabinet \u00e0 Paris:<\/a>42 Rue de L\u00fcbeck, 75116 Paris 01 47 04 25 40 <\/p>\n<p class=\"img-left\"><img decoding=\"async\" alt=\"Avocat Divorce Taxe fonci\u00e8re\" title=\"Avocat Divorce Taxe fonci\u00e8re\" width=\"170\" border=\"2\" src=\"\/divorce\/wp-content\/uploads\/2024\/04\/fiche-pratique-juridique-avocat.jpg\" \/><\/p>\n<p align=\"justify\">\n<p align=\"justify\">La taxe fonci\u00e8re est un imp\u00f4t local due par les propri\u00e9taires, usufruitiers ou indivisaires de propri\u00e9t\u00e9s b\u00e2ties ou non b\u00e2ties, au 1er Janvier de l\u2019ann\u00e9e.  Lorsque des \u00e9poux sont propri\u00e9taires d\u2019un bien immobilier, ils devront naturellement payer une taxe fonci\u00e8re. Quand des \u00e9poux souhaitent divorcer, une difficult\u00e9 apparait qui est celle du paiement et de la r\u00e9partition de la taxe fonci\u00e8re.Il faut donc distinguer, la p\u00e9riode de <a href=\"\/divorce\/prix-divorce\/\" title=\"divorce prix\" target=\"\" rel=\"noopener\">l\u2019instance en divorce<\/a> et apr\u00e8s le prononc\u00e9 divorce. <\/p>\n<h3>En instance de divorce <\/h3>\n<p align=\"justify\">Pendant l\u2019instance en divorce, l\u2019\u00e9poux qui habite le <a href=\"https:\/\/avocat-gc.com\/divorce\/articles\/la-jouissance-gratuite-du-domicile-conjugal-dans-le-divorce-amiable\/\" title=\"domicile conjugal divorce\" target=\"_parent\" rel=\"noopener\">domicile conjugal <\/a>n\u2019a pas l\u2019obligation l\u00e9gale de payer l\u2019int\u00e9gralit\u00e9 de la taxe fonci\u00e8re puisqu\u2019aucune loi ne stipule que les \u00e9poux doivent \u00eatre solidaires quant au r\u00e8glement de la taxe. Donc chaque membre du couple se doit de payer sa part. Il est possible que l\u2019administration fiscale exige le recouvrement de la taxe fonci\u00e8re sur le fondement de l\u2019article 220 du Code civil relatif \u00e0 la solidarit\u00e9 entre \u00e9poux, qui \u00e9nonce en son alin\u00e9a 1er que \u00ab Chacun des \u00e9poux \u00e0 pouvoir pour passer seul les contrats qui ont pour objet l\u2019entretient du m\u00e9nage ou l\u2019\u00e9ducation des enfants : toute dette ainsi contract\u00e9e par l\u2019un oblige l\u2019autre solidairement \u00bb. Dans ce cas, l\u2019\u00e9poux n\u2019occupant pas le domicile conjugal peut rappeler le contenu de l\u2019article 1691 bis du CGI, qui pr\u00e9cise que la solidarit\u00e9 entre conjoints vaut pour l\u2019imp\u00f4t sur le revenu et la taxe d\u2019habitation, mais que rien n\u2019est pr\u00e9vu pour la taxe fonci\u00e8re. Ainsi, la taxe fonci\u00e8re est \u00e0 r\u00e9gler \u00e0 proportion de sa part dans le bien immobilier, bien que les \u00e9poux soient en instance de divorce.\n<\/p>\n<\/p>\n<h2>Vous souhaitez divorcer ? Contactez notre AVOCAT DIVORCE<\/h2>\n<\/p>\n<h3>Apr\u00e8s l\u2019enregistrement du divorce <\/h3>\n<p align=\"justify\">Les \u00e9poux qui sont propri\u00e9taires ne pourront pas divorcer sans avoir r\u00e9gl\u00e9 le sort de leur bien immobilier et la dissolution de leur communaut\u00e9 s\u2019av\u00e8rera impossible.<br \/>\nAinsi, les \u00e9poux devront choisir entre trois alternatives :- Vendre son bien immobilier &#8211; Faire une<a href=\"\/divorce\/articles\/quest-ce-quun-etat-liquidatif\/\" title=\"convention d'indivision\" target=\"\" rel=\"noopener\"> convention d\u2019indivision<\/a>&#8211; Faire un \u00e9tat liquidatif<\/p>\n<p>Vendre son bien immobilier<\/p>\n<p>Les \u00e9poux qui souhaitent divorcer peuvent vendre leur bien immobilier pour dissoudre leur communaut\u00e9. En revanche, s\u2019ils \u00e9taient propri\u00e9taires au 1er Janvier de l\u2019ann\u00e9e en cours, c\u2019est eux qui devront payer la taxe fonci\u00e8re et non les acqu\u00e9reurs. Pour certaines ventes, une clause est ins\u00e9r\u00e9e dans l\u2019attestation de vente permettant aux acqu\u00e9reurs de verser aux vendeurs une somme correspondant \u00e0 la taxe fonci\u00e8re proportionnellement au temps pass\u00e9 en qualit\u00e9 de propri\u00e9taire. <\/p>\n<p>Faire une convention d\u2019indivision<\/p>\n<p>Les \u00e9poux peuvent d\u00e9cider de rester propri\u00e9taire de leur bien immobilier mais ils devront alors faire un acte notari\u00e9 attestant de leur qualit\u00e9 d\u2019indivisaire et non plus de propri\u00e9taire. Ainsi, ils seront tenus tous deux de payer la taxe fonci\u00e8re, \u00e0 proportion de leur part dans l\u2019indivision.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Taxe fonci\u00e8re &#038; divorce J&rsquo;INTERVIENS DANS TOUTE LA FRANCE Mon cabinet \u00e0 Paris:42 Rue de L\u00fcbeck, 75116 Paris 01 47 04 25 40 La taxe fonci\u00e8re est un imp\u00f4t local due par les propri\u00e9taires, usufruitiers ou indivisaires de propri\u00e9t\u00e9s b\u00e2ties ou non b\u00e2ties, au 1er Janvier de l\u2019ann\u00e9e. Lorsque des \u00e9poux sont propri\u00e9taires d\u2019un bien [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":true,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-14473","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Taxe fonci\u00e8re &amp; divorce - Avocat Divorce<\/title>\n<meta name=\"description\" content=\"Taxe fonci\u00e8re &amp; divorcer - Cabinet d&#039;Avocat GC. Divorce amiable - Divorce sans juge \u2013 Divorcez en 1 mois - T\u00e9l : 01.47.04.25.40 . 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