{"id":22661,"date":"2026-11-08T11:49:04","date_gmt":"2026-11-08T10:49:04","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/bolivie\/plus-values\/"},"modified":"2026-11-08T23:33:00","modified_gmt":"2026-11-08T22:33:00","slug":"plus-values","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/bolivie\/plus-values\/","title":{"rendered":"Vente d\u2019un immeuble ou de titres\u00a0: quel pays impose la plus-value selon l\u2019article 13\u00a0?"},"content":{"rendered":"<style>@import url('https:\/\/fonts.googleapis.com\/css2?family=Inter:wght@400;500;600&family=Geist+Mono:wght@500&display=swap');#Content>.content_wrapper>.mfn-page-title{display:none!important}#Subheader{display:none!important}#Content{padding-top:0!important}#Content .section_wrapper{max-width:none;padding:0}html,body{overflow-x:clip}#bcv,#bcv :where(*:not(svg,svg 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.btn.ghost{color:var(--dtext)!important;-webkit-text-fill-color:var(--dtext)!important}<\/style><script type=\"application\/ld+json\">{\"@context\":\"https:\/\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Une SCI d\u00e9tenant un immeuble en France est-elle concern\u00e9e ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui si la loi fran\u00e7aise soumet le gain sur ses parts au m\u00eame r\u00e9gime que les gains immobiliers : il est alors imposable en France (article 13, paragraphe 2).\"}},{\"@type\":\"Question\",\"name\":\"Les immeubles d\u2019exploitation d\u2019une soci\u00e9t\u00e9 comptent-ils ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : ceux affect\u00e9s \u00e0 sa propre exploitation industrielle, commerciale ou agricole, ou \u00e0 une profession ind\u00e9pendante, ne sont pas pris en consid\u00e9ration (article 13, paragraphe 2).\"}},{\"@type\":\"Question\",\"name\":\"Mes actions cot\u00e9es sont-elles impos\u00e9es en France apr\u00e8s mon d\u00e9part ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Au regard de l\u2019article 13, paragraphe 5, les gains sur titres non immobiliers ne sont imposables que dans l\u2019\u00c9tat du domicile du vendeur.\"}}]}<\/script><div id=\"bcv\" class=\"final\"><div class=\"wrap\">\n<div class=\"crumbs\"><a href=\"\/\">Accueil<\/a> \u203a <a href=\"\/conventions-fiscales\/\">Conventions fiscales<\/a> \u203a <a href=\"\/conventions-fiscales\/bolivie\/\">France\u2013Bolivie<\/a> \u203a Article 13 \u00b7 Plus-values<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Bolivie<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 La Paz le 15 d\u00e9cembre 1994 (avec un protocole)<\/span><\/div>\n<h1>Vente d\u2019un immeuble ou de titres\u00a0: quel pays impose la plus-value selon l\u2019article 13\u00a0?<\/h1>\n<p class=\"lead\">La plus-value sur un immeuble est imposable dans le pays o\u00f9 il se trouve. Celle sur des parts de soci\u00e9t\u00e9s d\u00e9tenant des immeubles l\u2019est aussi, si ce pays la traite comme une plus-value immobili\u00e8re. Les gains sur les autres titres ne sont imposables que dans le pays du domicile du vendeur.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/bolivie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/bolivie\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/bolivie\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/bolivie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-bolivie.webp\" alt=\"La Paz, Bolivie\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 13 \u00b7 Plus-values<\/span><b>La Paz, Bolivie<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les gains tir\u00e9s de la vente de biens immobiliers sont imposables dans l\u2019\u00c9tat o\u00f9 ils sont situ\u00e9s (article 13, paragraphe 1).<\/li><li>Les gains sur actions ou parts d\u2019une soci\u00e9t\u00e9 poss\u00e9dant des immeubles dans un \u00c9tat sont imposables dans cet \u00c9tat s\u2019ils y sont soumis au m\u00eame r\u00e9gime que les gains immobiliers\u00a0; les immeubles affect\u00e9s \u00e0 l\u2019exploitation propre de la soci\u00e9t\u00e9 ne comptent pas (article 13, paragraphe 2).<\/li><li>Les gains sur les autres biens ne sont imposables que dans l\u2019\u00c9tat du domicile du c\u00e9dant (article 13, paragraphe 5).<\/li><li>Un domicili\u00e9 de France impos\u00e9 en Bolivie sur une plus-value immobili\u00e8re obtient un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t bolivien, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 23, paragraphe 1, a, ii).<\/li><\/ul><\/div>\n<h2>Qui impose votre plus-value\u00a0?<\/h2><div class=\"qt\"><div class=\"r h mono\"><span>Votre situation<\/span><span>Qui impose<\/span><span>Texte<\/span><\/div><div class=\"r\"><span>Domicili\u00e9 en Bolivie vendant un immeuble en France<\/span><span class=\"etat fr\">France\u00a0; exclue de la base bolivienne<\/span><span class=\"ref\">Art. 13 \u00a7 1 et 23 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>Domicili\u00e9 en France vendant un immeuble en Bolivie<\/span><span class=\"etat \">Bolivie, puis cr\u00e9dit d\u2019imp\u00f4t en France<\/span><span class=\"ref\">Art. 13 \u00a7 1 et 23 \u00a7 1 a ii<\/span><\/div><div class=\"r\"><span>Parts d\u2019une soci\u00e9t\u00e9 d\u00e9tenant des immeubles en France<\/span><span class=\"etat fr\">France, si le gain y est trait\u00e9 comme immobilier<\/span><span class=\"ref\">Art. 13 \u00a7 2<\/span><\/div><div class=\"r\"><span>Actions d\u2019une soci\u00e9t\u00e9 non immobili\u00e8re, vendeur domicili\u00e9 en Bolivie<\/span><span class=\"etat \">Bolivie seulement<\/span><span class=\"ref\">Art. 13 \u00a7 5<\/span><\/div><div class=\"r\"><span>Biens d\u2019un \u00e9tablissement stable<\/span><span class=\"etat \">\u00c9tat de l\u2019\u00e9tablissement stable<\/span><span class=\"ref\">Art. 13 \u00a7 3<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 13, paragraphes 1 et 2<\/span><p>\u00ab Les gains qu&#x27;une personne domicili\u00e9e dans un \u00c9tat tire de l&#x27;ali\u00e9nation de biens immobiliers tels qu&#x27;ils sont d\u00e9finis au paragraphe 2 de l&#x27;article 6 sont imposables dans l&#x27;\u00c9tat o\u00f9 ces biens immobiliers sont situ\u00e9s. 2. Les gains provenant de l&#x27;ali\u00e9nation d&#x27;actions, parts ou autres droits dans une soci\u00e9t\u00e9 ou personne morale poss\u00e9dant des biens immobiliers situ\u00e9s dans un \u00c9tat ou des droits portant sur de tels biens sont imposables dans cet \u00c9tat lorsqu&#x27;ils sont soumis, selon la l\u00e9gislation de cet \u00c9tat, au m\u00eame r\u00e9gime fiscal que les gains provenant de l&#x27;ali\u00e9nation de biens immobiliers. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 13, paragraphe 5<\/span><p>\u00ab Les gains provenant de l&#x27;ali\u00e9nation de tous biens autres que ceux vis\u00e9s aux paragraphes 1, 2, 3 et 4 ne sont imposables que dans l&#x27;\u00c9tat dans lequel le c\u00e9dant est domicili\u00e9. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Classer le bien vendu<\/h2><p>L\u2019article 13 r\u00e9partit le droit d\u2019imposer selon la nature du bien c\u00e9d\u00e9\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Immeuble<\/b><span>Imposable dans l\u2019\u00c9tat o\u00f9 il est situ\u00e9 (paragraphe 1).<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Parts de soci\u00e9t\u00e9 d\u00e9tenant des immeubles<\/b><span>Imposables dans l\u2019\u00c9tat des immeubles si sa loi les traite comme des gains immobiliers (paragraphe 2).<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Actif d\u2019un \u00e9tablissement stable<\/b><span>Imposable dans l\u2019\u00c9tat de l\u2019\u00e9tablissement stable (paragraphe 3).<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Autres titres et biens<\/b><span>Imposables seulement dans l\u2019\u00c9tat du domicile du vendeur (paragraphe 5).<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Pour un domicili\u00e9 de Bolivie, la vente d\u2019actions de soci\u00e9t\u00e9s sans immeubles n\u2019est imposable qu\u2019en Bolivie au regard de l\u2019article 13, paragraphe 5, ce qui rend la date du changement de domicile d\u00e9terminante. La vente d\u2019un immeuble situ\u00e9 en France, ou de parts d\u2019une soci\u00e9t\u00e9 d\u00e9tenant des immeubles en France lorsque la loi fran\u00e7aise les traite comme des gains immobiliers, reste imposable en France.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=bolivie-plus-values-portee\"><svg viewBox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><rect x=\"2\" y=\"3\" width=\"12\" height=\"11\" rx=\"2\"\/><path d=\"M2 7h12M5 1.5v3M11 1.5v3\"\/><\/svg>Pr\u00e9parer la cession avant mon d\u00e9part<\/a><span class=\"note\">Visio \u00b7 30 min \u00b7 sans engagement<\/span><\/div>\n<div class=\"card cv\" id=\"cv\"><span class=\"mono\" style=\"color:var(--muted);display:block;margin-bottom:12px\">Cela vous concerne ?<\/span><h3>Vous envisagez de vendre un immeuble ou des titres en lien avec la Bolivie\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=bolivie-plus-values-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/bolivie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/bolivie\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/bolivie\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/bolivie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/bolivie\/\">Convention France\u2013Bolivie : tous les sujets<\/a><a href=\"\/decisions\/\">Jurisprudence fiscale internationale<\/a><\/div><\/div>\n<h2>Les autres sujets de la convention<\/h2><div class=\"agrid\"><a href=\"\/conventions-fiscales\/bolivie\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/bolivie\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/bolivie\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/bolivie\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/bolivie\/plus-values\/\" class=\"cur\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/bolivie\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/bolivie\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/bolivie\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/bolivie\/double-imposition\/\"><small>Art. 23<\/small><b>Double imposition<\/b><\/a><\/div>\n<div class=\"card bm-bofip\" style=\"margin:28px 0\"><span class=\"mono\" style=\"display:block;margin-bottom:12px\">Ce qu\u2019en dit l\u2019administration (BOFiP)<\/span><div style=\"display:flex;flex-wrap:wrap;gap:8px\"><a class=\"tag\" href=\"\/bofip-international\/boi-int-dg-20-20-40\/\">BOI-INT-DG-20-20-40 \u00b7 Revenus immobiliers, plus-values, salaires<\/a><a class=\"tag\" href=\"\/bofip-international\/boi-rfpi-pvinr-10-10\/\">BOI-RFPI-PVINR-10-10 \u00b7 Personnes concern\u00e9es (art. 244 bis A)<\/a><a class=\"tag\" href=\"\/bofip-international\/boi-rfpi-pvinr-20-20\/\">BOI-RFPI-PVINR-20-20 \u00b7 Taux du pr\u00e9l\u00e8vement (art. 244 bis A)<\/a><\/div><\/div><h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>Une SCI d\u00e9tenant un immeuble en France est-elle concern\u00e9e\u00a0?<\/summary><p>Oui si la loi fran\u00e7aise soumet le gain sur ses parts au m\u00eame r\u00e9gime que les gains immobiliers\u00a0: il est alors imposable en France (article 13, paragraphe 2).<\/p><\/details><details><summary>Les immeubles d\u2019exploitation d\u2019une soci\u00e9t\u00e9 comptent-ils\u00a0?<\/summary><p>Non\u00a0: ceux affect\u00e9s \u00e0 sa propre exploitation industrielle, commerciale ou agricole, ou \u00e0 une profession ind\u00e9pendante, ne sont pas pris en consid\u00e9ration (article 13, paragraphe 2).<\/p><\/details><details><summary>Mes actions cot\u00e9es sont-elles impos\u00e9es en France apr\u00e8s mon d\u00e9part\u00a0?<\/summary><p>Au regard de l\u2019article 13, paragraphe 5, les gains sur titres non immobiliers ne sont imposables que dans l\u2019\u00c9tat du domicile du vendeur.<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 La Paz le 15 d\u00e9cembre 1994 (avec un protocole) \u2014 Convention avec la Bolivie (impots.gouv.fr). Statut : En vigueur depuis le 1er novembre 1996. Ce document ne se substitue pas aux textes qui font foi. Analyse : Balmont Conseil, mise \u00e0 jour le 8 novembre 2026. Information g\u00e9n\u00e9rale, pas un conseil personnalis\u00e9.<\/p>\n<\/main>\n<aside class=\"side\">\n<div class=\"ctacard\"><span class=\"mono\">Vous partez en Bolivie ?<\/span><h3>Pr\u00e9parer la cession avant mon d\u00e9part\u00a0: un bilan de 30 minutes avec le cabinet.<\/h3>\n<div class=\"who\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/alexis-sagnier-carre.webp\" alt=\"Alexis Sagnier\" width=\"44\" height=\"44\" loading=\"lazy\"><div><b>Alexis Sagnier<\/b><span>Conseil en gestion de patrimoine \u00b7 ORIAS n\u00b0 13003497 \u00b7 ANACOFI-CIF<\/span><\/div><\/div>\n<a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=bolivie-plus-values-side\"><svg viewBox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><rect x=\"2\" y=\"3\" width=\"12\" height=\"11\" rx=\"2\"\/><path d=\"M2 7h12M5 1.5v3M11 1.5v3\"\/><\/svg>R\u00e9server un bilan de 30 min<\/a>\n<a class=\"btn ghost\" href=\"https:\/\/wa.me\/33601773296\" target=\"_blank\" rel=\"noopener\"><svg viewBox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M8 14.5a6.5 6.5 0 1 0-5.6-3.2L1.5 14.5l3.3-.9A6.5 6.5 0 0 0 8 14.5Z\"\/><\/svg>\u00c9crire sur WhatsApp<\/a>\n<p class=\"trust\">Depuis 2013 \u00e0 Lyon \u00b7 Expatriation et patrimoines internationaux<\/p><\/div>\n<a class=\"diag\" href=\"\/diagnostic\/\"><div><b>Diagnostic express en 30 secondes<\/b><span>Cinq questions, la marche \u00e0 suivre pour votre situation.<\/span><\/div><i>\u2192<\/i><\/a>\n\n<div class=\"card\"><span class=\"mono\">Aller plus loin<\/span><div class=\"more\"><a href=\"\/conventions-fiscales\/bolivie\/\">Convention France\u2013Bolivie : tous les sujets<\/a><a href=\"\/conventions-fiscales\/\">Toutes les conventions fiscales<\/a><a href=\"\/diagnostic\/\">Diagnostic express : o\u00f9 en est votre projet ?<\/a><\/div><\/div>\n<\/aside>\n<\/div><\/div>\n<div class=\"sticky\"><span>Vous partez en Bolivie ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=bolivie-plus-values-sticky\">Bilan de 30 min<\/a><\/div><\/div><script>(function(){var r=document.getElementById('bcv');if(!r)return;function clean(){r.removeAttribute('data-bml-bg');r.removeAttribute('data-bml-t');var l=r.querySelectorAll('[data-bml-bg],[data-bml-t]');for(var i=0;i<l.length;i++){l[i].removeAttribute('data-bml-bg');l[i].removeAttribute('data-bml-t');}}clean();new MutationObserver(function(m){for(var i=0;i<m.length;i++){if(\/^data-bml-\/.test(m[i].attributeName||'')){clean();break;}}}).observe(r,{attributes:true,subtree:true,attributeFilter:['data-bml-bg','data-bml-t']});window.addEventListener('load',function(){clean();setTimeout(clean,1300);setTimeout(clean,2500);});})();<\/script>","protected":false},"excerpt":{"rendered":"<p>Accueil \u203a Conventions fiscales \u203a France\u2013Bolivie \u203a Article 13 \u00b7 Plus-values Convention France\u2013BolivieConvention sign\u00e9e \u00e0 La Paz le 15 d\u00e9cembre 1994 (avec un protocole) Vente d\u2019un immeuble ou de titres\u00a0: quel pays<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22347,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22661","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22661","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/comments?post=22661"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22661\/revisions"}],"predecessor-version":[{"id":28082,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22661\/revisions\/28082"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22347"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22661"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}