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YouTubeFiscaloo | Droit & Fiscalité
SCI IR ou IS : Avantages et Inconvénients
En principe une SCI est soumise au régime fiscal des sociétés de personnes. Ce faisant, son résultat imposable est en principe imposable selon les règles de l’impôt sur le revenu. L’article 8 du code général des impôts prévoit que, lorsqu’une SCI est soumise à l’impôt sur le revenu, les associés sont imposés sur les ...
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