{"id":23589,"date":"2026-11-08T13:59:45","date_gmt":"2026-11-08T12:59:45","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/venezuela\/plus-values\/"},"modified":"2026-11-09T01:15:02","modified_gmt":"2026-11-09T00:15:02","slug":"plus-values","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/venezuela\/plus-values\/","title":{"rendered":"Vente d\u2019un bien ou de titres entre la France et le Venezuela\u00a0: qui 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\":\"Qui impose la vente de mon appartement en France si je vis au Venezuela ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"La France, \u00c9tat de situation de l\u2019immeuble (article 13, paragraphe 1) ; le Venezuela exempte ce gain (article 23, paragraphe 2, a).\"}},{\"@type\":\"Question\",\"name\":\"Les parts de SCI suivent-elles la r\u00e8gle des immeubles ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui si l\u2019actif de la soci\u00e9t\u00e9 est principalement constitu\u00e9, directement ou indirectement, de biens immobiliers situ\u00e9s dans un \u00c9tat : le gain est imposable dans cet \u00c9tat (article 13, paragraphe 2).\"}},{\"@type\":\"Question\",\"name\":\"Et la vente d\u2019actions cot\u00e9es ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Hors soci\u00e9t\u00e9 \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re ou \u00e9tablissement stable, le gain n\u2019est imposable que dans l\u2019\u00c9tat de r\u00e9sidence du vendeur (article 13, paragraphe 5).\"}}]}<\/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\/venezuela\/\">France\u2013Venezuela<\/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\u2013Venezuela<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Caracas le 7 mai 1992, avec un protocole sign\u00e9 le m\u00eame jour<\/span><\/div>\n<h1>Vente d\u2019un bien ou de titres entre la France et le Venezuela\u00a0: qui impose la plus-value selon l\u2019article 13\u00a0?<\/h1>\n<p class=\"lead\">La plus-value sur un immeuble, ou sur des parts d\u2019une soci\u00e9t\u00e9 principalement immobili\u00e8re, est imposable dans le pays o\u00f9 se trouve l\u2019immeuble. Les autres gains, comme ceux sur des actions ordinaires, ne sont imposables que dans le pays de r\u00e9sidence du vendeur.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/venezuela\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/venezuela\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/venezuela\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/venezuela\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-venezuela.webp\" alt=\"Caracas, Venezuela\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 13 \u00b7 Plus-values<\/span><b>Caracas, Venezuela<\/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 situ\u00e9s dans l\u2019autre \u00c9tat sont imposables dans cet autre \u00c9tat (article 13, paragraphe 1).<\/li><li>Les gains sur actions ou parts d\u2019une soci\u00e9t\u00e9 dont l\u2019actif est principalement constitu\u00e9 d\u2019immeubles situ\u00e9s dans un \u00c9tat sont imposables dans cet \u00c9tat (article 13, paragraphe 2).<\/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 3).<\/li><li>Tous les autres gains ne sont imposables que dans l\u2019\u00c9tat de r\u00e9sidence du c\u00e9dant (article 13, paragraphe 5).<\/li><\/ul><\/div>\n<h2>Qui impose la 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>Immeuble situ\u00e9 en France, vendeur r\u00e9sident du Venezuela<\/span><span class=\"etat fr\">France\u00a0; exemption au Venezuela<\/span><span class=\"ref\">Art. 13 \u00a7 1 et 23 \u00a7 2<\/span><\/div><div class=\"r\"><span>Immeuble situ\u00e9 au Venezuela, vendeur r\u00e9sident de France<\/span><span class=\"etat \">Les deux, avec 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 \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re<\/span><span class=\"etat \">\u00c9tat o\u00f9 sont situ\u00e9s les immeubles<\/span><span class=\"ref\">Art. 13 \u00a7 2<\/span><\/div><div class=\"r\"><span>Actions ordinaires, obligations et autres biens<\/span><span class=\"etat \">\u00c9tat de r\u00e9sidence du vendeur seulement<\/span><span class=\"ref\">Art. 13 \u00a7 5<\/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;un r\u00e9sident d&#x27;un Etat contractant tire de l&#x27;ali\u00e9nation de biens immobiliers vis\u00e9s \u00e0 l&#x27;article 6 et situ\u00e9s dans l&#x27;autre Etat contractant sont imposables dans cet autre Etat. 2. Les gains provenant de l&#x27;ali\u00e9nation d&#x27;actions, parts ou autres droits dans une soci\u00e9t\u00e9 ou une autre personne morale dont l&#x27;actif est principalement constitu\u00e9, directement ou indirectement, de biens immobiliers situ\u00e9s dans un Etat contractant ou de droits portant sur de tels biens sont imposables dans cet Etat. \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;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>Ce qui d\u00e9cide du pays d\u2019imposition<\/h2><p>Pour savoir o\u00f9 une plus-value est imposable, l\u2019article 13 regarde la nature du bien vendu\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Immeuble<\/b><span>\u00c9tat de situation de l\u2019immeuble (paragraphe 1).<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Soci\u00e9t\u00e9 principalement immobili\u00e8re<\/b><span>\u00c9tat o\u00f9 se trouvent les immeubles (paragraphe 2).<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Biens d\u2019un \u00e9tablissement stable<\/b><span>\u00c9tat de l\u2019\u00e9tablissement ou de la base fixe (paragraphe 3).<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Tout le reste<\/b><span>\u00c9tat de r\u00e9sidence du vendeur seulement (paragraphe 5).<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/geologue-en-mission-au-venezuela-paye-via-des-societes-des-iles-vierges\/\"><div class=\"h\"><span class=\"pill mono\">CAA Lyon<\/span><small>23 mai 2024<\/small><\/div><p>G\u00e9ologue en mission au Venezuela pay\u00e9 via des soci\u00e9t\u00e9s des \u00eeles Vierges britanniques et de Hong Kong\u00a0: ses honoraires sont imposables en France au titre de l&#x27;article 155 A, avec la majoration de 80 % pour activit\u00e9 occulte<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/venezuela\/#decisions\">Voir les 1 d\u00e9cisions qui concernent le Venezuela \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Pour des actions ordinaires, la plus-value ne rel\u00e8ve que de l\u2019\u00c9tat de r\u00e9sidence du vendeur au jour de la cession\u00a0: la date d\u2019un changement de r\u00e9sidence peut donc \u00eatre d\u00e9cisive. Pour un immeuble ou des parts de soci\u00e9t\u00e9 immobili\u00e8re, l\u2019\u00c9tat de situation garde le droit d\u2019imposer quel que soit le lieu de r\u00e9sidence. Une cession significative m\u00e9rite d\u2019\u00eatre pr\u00e9par\u00e9e en tenant compte de ce calendrier.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=venezuela-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 avec un conseil<\/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 lien avec le Venezuela\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=venezuela-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\/venezuela\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/venezuela\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/venezuela\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/venezuela\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/venezuela\/\">Convention France\u2013Venezuela : 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\/venezuela\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/venezuela\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/venezuela\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/venezuela\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/venezuela\/plus-values\/\" class=\"cur\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/venezuela\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/venezuela\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/venezuela\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/venezuela\/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>Qui impose la vente de mon appartement en France si je vis au Venezuela\u00a0?<\/summary><p>La France, \u00c9tat de situation de l\u2019immeuble (article 13, paragraphe 1)\u00a0; le Venezuela exempte ce gain (article 23, paragraphe 2, a).<\/p><\/details><details><summary>Les parts de SCI suivent-elles la r\u00e8gle des immeubles\u00a0?<\/summary><p>Oui si l\u2019actif de la soci\u00e9t\u00e9 est principalement constitu\u00e9, directement ou indirectement, de biens immobiliers situ\u00e9s dans un \u00c9tat\u00a0: le gain est imposable dans cet \u00c9tat (article 13, paragraphe 2).<\/p><\/details><details><summary>Et la vente d\u2019actions cot\u00e9es\u00a0?<\/summary><p>Hors soci\u00e9t\u00e9 \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re ou \u00e9tablissement stable, le gain n\u2019est imposable que dans l\u2019\u00c9tat de r\u00e9sidence du vendeur (article 13, paragraphe 5).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Caracas le 7 mai 1992, avec un protocole sign\u00e9 le m\u00eame jour \u2014 Convention avec le V\u00e9n\u00e9zu\u00e9la &#8211; Imp\u00f4ts sur le revenu (impots.gouv.fr). Statut : En vigueur depuis le 15 octobre 1993. 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 au Venezuela ?<\/span><h3>Pr\u00e9parer la cession avec un conseil\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=venezuela-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\/venezuela\/\">Convention France\u2013Venezuela : 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 au Venezuela ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=venezuela-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\u2013Venezuela \u203a Article 13 \u00b7 Plus-values Convention France\u2013VenezuelaConvention sign\u00e9e \u00e0 Caracas le 7 mai 1992, avec un protocole sign\u00e9 le m\u00eame jour Vente d\u2019un bien ou de<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22519,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23589","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23589","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=23589"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23589\/revisions"}],"predecessor-version":[{"id":29637,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23589\/revisions\/29637"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22519"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23589"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}