{"id":22997,"date":"2026-11-08T12:35:18","date_gmt":"2026-11-08T11:35:18","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/iran\/plus-values\/"},"modified":"2026-11-08T12:35:18","modified_gmt":"2026-11-08T11:35:18","slug":"plus-values","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/iran\/plus-values\/","title":{"rendered":"Vente d\u2019un bien ou de titres entre la France et l\u2019Iran\u00a0: qui impose la plus-value\u00a0? L\u2019article 13 de la convention"},"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 *)){all:revert;box-sizing:border-box}#bcv{--bg:#F6F5F1;--card:#FFFFFF;--border:#E4E2DA;--text:#111311;--muted:#5B615E;--dim:#8A908C;--lime:#C8F020;--dark:#0B1317;--limed:#E6FF2A;--dtext:#F2F5F4;--dmuted:#8FA3AD;--dborder:#2B3B45}#bcv *{box-sizing:border-box}#bcv{-webkit-text-size-adjust:100%}#bcv{margin:0;background:var(--bg);color:var(--text);font-family:Inter,system-ui,-apple-system,\"Segoe UI\",Helvetica,Arial,sans-serif;font-size:15px;line-height:1.55;-webkit-font-smoothing:antialiased}#bcv a{color:inherit}#bcv .mono{font-family:\"Geist 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16px;font-size:13px}#bcv{padding-bottom:64px}}#bcv{display:block;width:100vw;max-width:100vw;margin-left:calc(50% - 50vw);margin-right:calc(50% - 50vw);-webkit-text-fill-color:currentColor;text-align:left;padding-top:100px}@media(max-width:1239px){#bcv{padding-top:84px}}#bcv :where(*){-webkit-text-fill-color:currentColor}#bcv .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 plus-value sur actions est-elle impos\u00e9e dans les deux pays ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : hors soci\u00e9t\u00e9s \u00e0 actif principalement immobilier, ces gains ne sont imposables que dans l\u2019\u00c9tat dont le c\u00e9dant est r\u00e9sident (article 13, paragraphe 3).\"}},{\"@type\":\"Question\",\"name\":\"Les parts de SCI sont-elles vis\u00e9es ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui, si l\u2019actif de la soci\u00e9t\u00e9 est compos\u00e9 principalement de biens immobiliers : l\u2019\u00c9tat o\u00f9 ils sont situ\u00e9s peut imposer le gain (article 13, paragraphe 1).\"}},{\"@type\":\"Question\",\"name\":\"Les revenus exon\u00e9r\u00e9s en France sont-ils sans effet sur mon imp\u00f4t fran\u00e7ais ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : la France peut calculer l\u2019imp\u00f4t sur les revenus qu\u2019elle impose au taux correspondant \u00e0 l\u2019ensemble du revenu imposable (article 23, paragraphe 2, e).\"}}]}<\/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\/iran\/\">France\u2013Iran<\/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\u2013Iran<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 T\u00e9h\u00e9ran le 7 novembre 1973, qui vise les imp\u00f4ts sur le revenu<\/span><\/div>\n<h1>Vente d\u2019un bien ou de titres entre la France et l\u2019Iran\u00a0: qui impose la plus-value\u00a0? L\u2019article 13 de la convention<\/h1>\n<p class=\"lead\">La plus-value sur un bien immobilier est imposable dans l\u2019\u00c9tat o\u00f9 il se trouve, comme celle sur des parts d\u2019une soci\u00e9t\u00e9 dont l\u2019actif est principalement immobilier. Les autres gains, notamment sur actions, ne sont imposables que dans l\u2019\u00c9tat de r\u00e9sidence du c\u00e9dant.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/iran\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/iran\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/iran\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/iran\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-iran.webp\" alt=\"Ispahan, Iran\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 13 \u00b7 Plus-values<\/span><b>Ispahan, Iran<\/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>La m\u00eame r\u00e8gle vaut pour les parts ou droits dans une soci\u00e9t\u00e9 dont l\u2019actif est compos\u00e9 principalement de biens immobiliers (article 13, paragraphe 1).<\/li><li>Les gains sur les biens d\u2019un \u00e9tablissement stable ou d\u2019une base fixe sont imposables dans l\u2019\u00c9tat o\u00f9 ils se trouvent (article 13, paragraphe 2).<\/li><li>Les gains sur tous les autres biens ne sont imposables que dans l\u2019\u00c9tat de r\u00e9sidence du c\u00e9dant (article 13, paragraphe 3).<\/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>Vente d\u2019un immeuble situ\u00e9 en France par un r\u00e9sident d\u2019Iran<\/span><span class=\"etat fr\">France\u00a0; Iran avec imputation<\/span><span class=\"ref\">Art. 13 \u00a7 1 et 23 \u00a7 1<\/span><\/div><div class=\"r\"><span>Vente d\u2019un immeuble situ\u00e9 en Iran par un r\u00e9sident de France<\/span><span class=\"etat \">Iran\u00a0; exon\u00e9r\u00e9e en France (taux effectif)<\/span><span class=\"ref\">Art. 13 \u00a7 1 et 23 \u00a7 2<\/span><\/div><div class=\"r\"><span>Parts d\u2019une soci\u00e9t\u00e9 \u00e0 actif principalement immobilier<\/span><span class=\"etat \">\u00c9tat o\u00f9 sont situ\u00e9s les immeubles<\/span><span class=\"ref\">Art. 13 \u00a7 1<\/span><\/div><div class=\"r\"><span>Actions d\u2019une soci\u00e9t\u00e9 non immobili\u00e8re<\/span><span class=\"etat \">\u00c9tat de r\u00e9sidence du c\u00e9dant seulement<\/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, paragraphe 1<\/span><p>\u00ab 1. Les gains provenant de l&#x27;ali\u00e9nation des biens immobiliers, tels qu&#x27;ils sont d\u00e9finis au paragraphe 2 de l&#x27;article 6, ou de l&#x27;ali\u00e9nation de parts ou de droits analogues dans une soci\u00e9t\u00e9 dont l&#x27;actif est compos\u00e9 principalement de biens immobiliers, sont imposables dans l&#x27;Etat contractant o\u00f9 ces biens immobiliers sont situ\u00e9s. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 13, paragraphe 3<\/span><p>\u00ab 3. Les gains provenant de l&#x27;ali\u00e9nation de tous biens autres que ceux qui sont mentionn\u00e9s aux paragraphes 1 et 2 ne sont imposables que dans l&#x27;Etat contractant dont le c\u00e9dant est un r\u00e9sident. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Comment qualifier la cession<\/h2><p>Trois v\u00e9rifications, dans cet ordre\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Immeuble d\u00e9tenu en direct\u00a0?<\/b><span>Imposable dans l\u2019\u00c9tat du bien.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Parts de soci\u00e9t\u00e9\u00a0?<\/b><span>Si l\u2019actif est compos\u00e9 principalement d\u2019immeubles, l\u2019\u00c9tat des immeubles impose.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Autres titres<\/b><span>Seul l\u2019\u00c9tat de r\u00e9sidence du c\u00e9dant impose.<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Pour des actions de soci\u00e9t\u00e9s non immobili\u00e8res, la convention r\u00e9serve le gain \u00e0 l\u2019\u00c9tat de r\u00e9sidence du c\u00e9dant\u00a0: la date effective du transfert de r\u00e9sidence est donc d\u00e9terminante. Pour des parts de soci\u00e9t\u00e9s d\u00e9tenant des immeubles, le crit\u00e8re de l\u2019actif \u00ab\u00a0principalement\u00a0\u00bb immobilier suppose un examen de la composition de l\u2019actif avant toute cession.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=iran-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>Faire \u00e9tudier ma cession<\/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 bien immobilier ou des titres en \u00e9tant r\u00e9sident de France ou d\u2019Iran\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=iran-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\/iran\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/iran\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/iran\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/iran\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/iran\/\">Convention France\u2013Iran : tous les sujets<\/a><\/div><\/div>\n<h2>Les autres sujets de la convention<\/h2><div class=\"agrid\"><a href=\"\/conventions-fiscales\/iran\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/iran\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/iran\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/iran\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/iran\/plus-values\/\" class=\"cur\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/iran\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/iran\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/iran\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/iran\/double-imposition\/\"><small>Art. 23<\/small><b>Double imposition<\/b><\/a><\/div>\n<h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>Une plus-value sur actions est-elle impos\u00e9e dans les deux pays\u00a0?<\/summary><p>Non\u00a0: hors soci\u00e9t\u00e9s \u00e0 actif principalement immobilier, ces gains ne sont imposables que dans l\u2019\u00c9tat dont le c\u00e9dant est r\u00e9sident (article 13, paragraphe 3).<\/p><\/details><details><summary>Les parts de SCI sont-elles vis\u00e9es\u00a0?<\/summary><p>Oui, si l\u2019actif de la soci\u00e9t\u00e9 est compos\u00e9 principalement de biens immobiliers\u00a0: l\u2019\u00c9tat o\u00f9 ils sont situ\u00e9s peut imposer le gain (article 13, paragraphe 1).<\/p><\/details><details><summary>Les revenus exon\u00e9r\u00e9s en France sont-ils sans effet sur mon imp\u00f4t fran\u00e7ais\u00a0?<\/summary><p>Non\u00a0: la France peut calculer l\u2019imp\u00f4t sur les revenus qu\u2019elle impose au taux correspondant \u00e0 l\u2019ensemble du revenu imposable (article 23, paragraphe 2, e).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 T\u00e9h\u00e9ran le 7 novembre 1973, qui vise les imp\u00f4ts sur le revenu \u2014 Convention avec l&#x27;Iran (impots.gouv.fr). Statut : En vigueur depuis le 10 avril 1975. 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 Iran ?<\/span><h3>Faire \u00e9tudier ma cession\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=iran-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\/iran\/\">Convention France\u2013Iran : 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 Iran ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=iran-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\u2013Iran \u203a Article 13 \u00b7 Plus-values Convention France\u2013IranConvention sign\u00e9e \u00e0 T\u00e9h\u00e9ran le 7 novembre 1973, qui vise les imp\u00f4ts sur le revenu Vente d\u2019un bien ou de<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22383,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22997","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22997","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=22997"}],"version-history":[{"count":0,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22997\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22383"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22997"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}