{"id":73523,"date":"2026-03-17T23:35:49","date_gmt":"2026-03-17T23:35:49","guid":{"rendered":"https:\/\/immo.lecourrier.es\/index.php\/2026\/03\/17\/exemple-pratique-de-lapplication-de-limpot-sur-le-remboursement-des-clauses-plancher-2\/"},"modified":"2026-04-05T01:10:50","modified_gmt":"2026-04-05T01:10:50","slug":"exemple-pratique-de-lapplication-de-limpot-sur-le-remboursement-des-clauses-plancher-2","status":"publish","type":"post","link":"https:\/\/immo.lecourrier.es\/index.php\/2026\/03\/17\/exemple-pratique-de-lapplication-de-limpot-sur-le-remboursement-des-clauses-plancher-2\/","title":{"rendered":"Exemple pratique de l\u2019application de l\u2019imp\u00f4t sur le remboursement des clauses &#8220;plancher&#8221;"},"content":{"rendered":"<p><span dir=\"auto\" style=\"vertical-align: inherit\"><span dir=\"auto\" style=\"vertical-align: inherit\"><\/p>\n<p style=\"text-align: justify\">Le 20 janvier le gouvernement espagnol a adopt\u00e9 le d\u00e9cret int\u00e9grant le m\u00e9canisme de r\u00e9solution extrajudiciaire pour que les clients concern\u00e9s obtiennent le remboursement des clauses &#8220;plancher&#8221; abusives par leurs banques.<\/p>\n<p style=\"text-align: justify\">Le Tr\u00e9sor Public espagnol a expliqu\u00e9 avec un exemple comment s\u2019applique l\u2019imp\u00f4t \u00e0 ce remboursement\u00a0: si une personne concern\u00e9e re\u00e7oit 3000 euros correspondants au remboursement de la clause &#8220;plancher&#8221; per\u00e7ue pendant 10 ans et 450 euros d\u2019int\u00e9r\u00eats de retard en compensation, les 3000 euros du remboursement principal seraient exempt\u00e9s; les 450 euros restant seraient eux soumis \u00e0 l\u2019imp\u00f4t sous le concept des revenus sur le patrimoine dans le cadre de l\u2019imp\u00f4t sur le revenu et \u00e0 hauteur de 19 %.<\/p>\n<p style=\"text-align: justify\">Bien que les 3000 euros ne soient pas soumis \u00e0 l\u2019imp\u00f4t il faudra r\u00e9gulariser les d\u00e9ductions appliqu\u00e9es dans le cadre de l\u2019achat de la r\u00e9sidence principale qui auraient \u00e9t\u00e9 appliqu\u00e9es sur le montant correspondant aux clauses &#8220;plancher&#8221;.<\/p>\n<p style=\"text-align: justify\">\n<p style=\"text-align: justify\"><strong>Miguel Morillon<\/strong><\/p>\n<p style=\"text-align: justify\">Avocat au Barreau de Madrid<\/p>\n<p style=\"text-align: justify\">\n<p style=\"text-align: justify\">Cr\u00e9dits photo : lesechos.fr<\/p>\n<p><\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le 20 janvier le gouvernement espagnol a adopt\u00e9 le d\u00e9cret int\u00e9grant le m\u00e9canisme de r\u00e9solution extrajudiciaire pour que les clients concern\u00e9s obtiennent le remboursement des clauses &#8220;plancher&#8221; abusives par leurs banques. Le Tr\u00e9sor Public espagnol a expliqu\u00e9 avec un exemple comment s\u2019applique l\u2019imp\u00f4t \u00e0 ce remboursement\u00a0: si une personne concern\u00e9e re\u00e7oit 3000 euros correspondants au [&hellip;]<\/p>\n","protected":false},"author":462,"featured_media":40443,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[212,4392],"tags":[],"class_list":["post-73523","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-breaking-news","category-patrimoine"],"acf":[],"_links":{"self":[{"href":"https:\/\/immo.lecourrier.es\/index.php\/wp-json\/wp\/v2\/posts\/73523","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/immo.lecourrier.es\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/immo.lecourrier.es\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/immo.lecourrier.es\/index.php\/wp-json\/wp\/v2\/users\/462"}],"replies":[{"embeddable":true,"href":"https:\/\/immo.lecourrier.es\/index.php\/wp-json\/wp\/v2\/comments?post=73523"}],"version-history":[{"count":0,"href":"https:\/\/immo.lecourrier.es\/index.php\/wp-json\/wp\/v2\/posts\/73523\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/immo.lecourrier.es\/index.php\/wp-json\/wp\/v2\/media\/40443"}],"wp:attachment":[{"href":"https:\/\/immo.lecourrier.es\/index.php\/wp-json\/wp\/v2\/media?parent=73523"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/immo.lecourrier.es\/index.php\/wp-json\/wp\/v2\/categories?post=73523"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/immo.lecourrier.es\/index.php\/wp-json\/wp\/v2\/tags?post=73523"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}