{"id":65285,"date":"2019-07-04T14:40:23","date_gmt":"2019-07-04T12:40:23","guid":{"rendered":"https:\/\/reassurez-moi.fr\/guide\/?page_id=65285"},"modified":"2026-02-02T15:54:04","modified_gmt":"2026-02-02T14:54:04","slug":"isf","status":"publish","type":"page","link":"https:\/\/guide-preprod.top-secret-rm.com\/guide\/per\/isf","title":{"rendered":"PER &#8211; ISF"},"content":{"rendered":"\n<h1 class=\"wp-block-heading\">PER et IFI (ancien ISF) : quelle fiscalit\u00e9 selon le caract\u00e8re rachetable du PER ?<\/h1>\n\n\n\n<p><strong>L\u2019Imp\u00f4t sur la Fortune Immobili\u00e8re (IFI) vient remplacer l\u2019ancien ISF depuis 2018. Or, alors m\u00eame qu\u2019un Plan \u00c9pargne Retraite vise \u00e0 constituer une \u00e9pargne retraite compl\u00e9mentaire, il est l\u00e9gitime de s\u2019interroger sur le caract\u00e8re imposable du PER vis-\u00e0-vis de l\u2019IFI. Le PER est-il soumis \u00e0 l\u2019IFI ? Si oui, \u00e0 quelles conditions ? Si non, quels sont les cas d\u2019exon\u00e9ration ? Voici tout ce qu\u2019il faut savoir sur le sujet !<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Les actifs immobiliers d\u2019un Plan \u00c9pargne Retraite sont-ils pris en compte dans le calcul de l\u2019IFI ?<\/h2>\n\n\n\n<p><strong>Oui, les actifs immobiliers d\u2019un Plan \u00c9pargne Retraite (PER) peuvent \u00eatre pris en compte dans le calcul de l\u2019IFI, mais cela n\u2019est pas syst\u00e9matique.&nbsp;<\/strong><\/p>\n\n\n\n<div class=\"wp-block-mars-information icon-info\"><i class=\"icon\"><\/i><p>Les actifs immobiliers d\u2019un PER pouvant \u00eatre pris en compte dans le calcul de l\u2019IFI concernent g\u00e9n\u00e9ralement les SCPI, les SCI et les OPCI !<\/p><\/div>\n\n\n\n<div style=\"height:16px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p><strong>Tout d\u00e9pend de la nature du PER. <\/strong>Pour cela, il est n\u00e9cessaire de distinguer 2 cas de figure :&nbsp;<\/p>\n\n\n\n<ul class=\"is-style-pros-2 wp-block-list\"><li>le PER assurantiel,&nbsp;<\/li><li>le PER bancaire.&nbsp;<\/li><\/ul>\n\n\n\n<div style=\"height:16px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-table is-style-header-simple\"><table><thead><tr><th class=\"has-text-align-center\" data-align=\"center\"><strong>P\u00e9riode<\/strong><\/th><th class=\"has-text-align-center\" data-align=\"center\"><strong>PER assurantiel imposable \u00e0 l\u2019IFI ?<\/strong><\/th><th class=\"has-text-align-center\" data-align=\"center\"><strong>PER bancaire imposable \u00e0 l\u2019IFI ?<\/strong><\/th><\/tr><\/thead><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\">Phase d\u2019\u00e9pargne sans sortie du PER et \u00e2ge inf\u00e9rieur \u00e0 celui de la retraite<\/td><td class=\"has-text-align-center\" data-align=\"center\">&#x274c;<\/td><td class=\"has-text-align-center\" data-align=\"center\">&#x2705;<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">D\u00e9blocage anticip\u00e9 du PER<\/td><td class=\"has-text-align-center\" data-align=\"center\">&#x2705;<\/td><td class=\"has-text-align-center\" data-align=\"center\">&#x2705;<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">D\u00e9blocage \u00e0 la retraite ou atteinte de l\u2019\u00e2ge requis pour la retraite<\/td><td class=\"has-text-align-center\" data-align=\"center\">&#x2705;<\/td><td class=\"has-text-align-center\" data-align=\"center\">&#x2705;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">Quelle imposition \u00e0 l\u2019IFI pour un PER assurantiel ?<\/h3>\n\n\n\n<p><strong>Selon <\/strong><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000036385019?init=true&page=1&query=972&searchField=ALL&tab_selection=all\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>l\u2019article 972 du CGI<\/strong><\/a><strong>, l\u2019imposition d\u2019un PER \u00e0 l\u2019IFI d\u00e9pend de son caract\u00e8re rachetable ou non<\/strong>.&nbsp;<\/p>\n\n\n\n<div style=\"height:13px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p><strong>Cela signifie que les contrats rachetables sont imposables \u00e0 l\u2019IFI <\/strong>\u00e0 hauteur de la fraction de la valeur de rachat repr\u00e9sentative des unit\u00e9s de comptes constitu\u00e9es d\u2019actifs immobiliers imposables.<\/p>\n\n\n\n<div style=\"height:13px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p><strong>Or, un contrat de PER est r\u00e9put\u00e9 rachetable d\u00e8s lors que :&nbsp;<\/strong><\/p>\n\n\n\n<ul class=\"is-style-pros-2 wp-block-list\"><li>il existe un \u00e9v\u00e9nement permettant le d\u00e9blocage anticip\u00e9 des actifs du PER,<\/li><li>le titulaire du PER a atteint l\u2019\u00e2ge requis pour demander la liquidation de son PER.&nbsp;<\/li><\/ul>\n\n\n\n<div class=\"wp-block-mars-information icon-check\"><i class=\"icon\"><\/i><p>M\u00eame si la condition d\u2019\u00e2ge n\u2019est pas remplie, la simple survenue d\u2019un \u00e9v\u00e9nement rendant possible le d\u00e9blocage anticip\u00e9 du PER valide son caract\u00e8re rachetable !<\/p><\/div>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">Quelle imposition \u00e0 l\u2019IFI pour un PER bancaire ?<\/h3>\n\n\n\n<p><strong>Dans le cas d\u2019un PER bancaire, ou PER comptes-titres, il est impos\u00e9 \u00e0 l\u2019ISF d\u00e8s lors qu\u2019il contient des actifs compris dans l\u2019assiette de l\u2019Imp\u00f4t sur la Fortune Immobili\u00e8re.&nbsp;<\/strong><\/p>\n\n\n\n<div style=\"height:13px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>Le caract\u00e8re rachetable du PER n\u2019a donc aucune importance dans le cadre d\u2019un PER bancaire.&nbsp;<\/p>\n\n\n\n<div class=\"wp-block-mars-information icon-info\"><i class=\"icon\"><\/i><p>Toutefois, certains placements collectifs peuvent \u00eatre exclus de l\u2019assiette d\u2019imposition de l\u2019IFI ! <a href=\"https:\/\/www.legifrance.gouv.fr\/loda\/article_lc\/LEGIARTI000036385021\/2021-10-06\" target=\"_blank\" rel=\"noreferrer noopener\">L\u2019article 972 bis du CGI<\/a> en pr\u00e9cise les conditions.\u00a0\u00a0<\/p><\/div>\n\n\n\n<div style=\"height:16px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p><strong>Pour trouver le meilleur PER du march\u00e9, n&rsquo;h\u00e9sitez pas \u00e0 utiliser notre comparateur en ligne (et 100 % gratuit) !<\/strong> En quelques clics, vous aurez ainsi acc\u00e8s \u00e0 de multiples devis adapt\u00e9s tant \u00e0 vos besoins sp\u00e9cifiques, \u00e0 vos objectifs d&rsquo;\u00e9pargne retraite qu&rsquo;\u00e0 votre profil ! <a href=\"https:\/\/reassurez-moi.fr\/guide\/per\/caisse-epargne\">Caisse d&rsquo;\u00c9pargne<\/a>, <a href=\"https:\/\/reassurez-moi.fr\/guide\/per\/cic\">Cic<\/a> ou encore <a href=\"https:\/\/reassurez-moi.fr\/guide\/per\/credit-mutuel\">Cr\u00e9dit Mutuel<\/a> : faites le meilleur choix !<\/p>\n\n\n\n<div class=\"flex  wp-block-rm-advertizing-block fix-in-sidebar\"><div class=\"image-container flex justify-center align-items-center py-3\"><img decoding=\"async\" src=\"https:\/\/guide.reassurez-moi.fr\/guide\/wp-content\/uploads\/2025\/06\/team_opti_short.png\" alt=\"reassurez-moi illustration\" class=\"wp-block-rm-advertizing-image\" loading=\"lazy\"\/><\/div><div class=\"\n                    rm-advertblock-container\n                    flex flex-column justify-center\n                    align-items-start\n                \"><p class=\"wp-block-rm-advertizing-text\n                              \n                            \">Plan \u00c9pargne Retraite : les meilleures offres 2026<\/p><a href=\"https:\/\/reassurez-moi.fr\/guide\/per\/meilleur\" class=\"wp-block-rm-advertizing-button\"><span class=\"wp-block-rm-advertizing-button-text\">Je compare 12 PER<\/span><\/a><\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Quelle exon\u00e9ration de l\u2019IFI si le PER est non rachetable ?<\/h2>\n\n\n\n<p><strong>Un Plan \u00c9pargne Retraite est en principe rachetable <\/strong>:&nbsp;<\/p>\n\n\n\n<ul class=\"is-style-pros-2 wp-block-list\"><li>\u00e0 compter de sa liquidation par son titulaire,&nbsp;<\/li><li>et\/ou lorsque son titulaire a atteint l\u2019\u00e2ge de d\u00e9part \u00e0 la retraite.&nbsp;<\/li><\/ul>\n\n\n\n<div style=\"height:13px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>A contrario, si un PER est non rachetable (soit s\u2019il n\u2019a pas encore \u00e9t\u00e9 liquid\u00e9 ou que son titulaire a moins de 62 ans), il ne sera pas soumis \u00e0 l\u2019IFI.&nbsp;<\/p>\n\n\n\n<div style=\"height:13px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p><strong>Il y a donc exon\u00e9ration de l\u2019IFI pour le PER jusqu\u2019\u00e0 la retraite.&nbsp;<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">PER et IFI : quelle imposition en cas de d\u00e9blocage anticip\u00e9 de l\u2019\u00e9pargne retraite ?<\/h2>\n\n\n\n<p><strong>Il existe 6 cas de d\u00e9blocage anticip\u00e9 d\u2019un PER avant l\u2019\u00e2ge du d\u00e9part \u00e0 la retraite :&nbsp;<\/strong><\/p>\n\n\n\n<ul class=\"is-style-arrow-right wp-block-list\"><li>la cessation d\u2019activit\u00e9 non salari\u00e9e \u00e0 la suite d\u2019une liquidation judiciaire,<\/li><li>l\u2019achat de la r\u00e9sidence principale,&nbsp;<\/li><li>le surendettement,&nbsp;<\/li><li>l\u2019expiration des droits au ch\u00f4mage,&nbsp;<\/li><li>l\u2019invalidit\u00e9 de 2e ou 3e cat\u00e9gorie,&nbsp;<\/li><li>le d\u00e9c\u00e8s.&nbsp;<\/li><\/ul>\n\n\n\n<div style=\"height:13px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p><strong>Or, en cas de d\u00e9blocage anticip\u00e9 avant la retraite, un PER devient rachetable et donc soumis \u00e0 l\u2019IFI ! <\/strong>Un PER assurantiel peut ainsi se retrouver soumis \u00e0 l\u2019Imp\u00f4t sur la Fortune Immobili\u00e8re en cas de survenue d\u2019un \u00e9v\u00e9nement entra\u00eenant le d\u00e9blocage anticip\u00e9 de l\u2019\u00e9pargne retraite du PER (notamment en cas d\u2019achat de la r\u00e9sidence principale).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">FAQ<\/h2>\n\n\n\n<div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section\" id=\"faq-question-1697710886180\"><h3 class=\"schema-faq-question my-0 font-semibold\"><strong>Un PER est-il soumis \u00e0 l\u2019Imp\u00f4t sur la Fortune Immobili\u00e8re (IFI) ?<\/h3> <p class=\"schema-faq-answer\"><strong>Oui et non. <\/strong>Il faut surtout distinguer un <strong>PER assurantiel<\/strong> qui n\u2019est <strong>en principe exon\u00e9r\u00e9 de l\u2019IFI en phase d\u2019\u00e9pargne<\/strong> (sauf cas de d\u00e9blocage anticip\u00e9 et atteinte de l\u2019\u00e2ge de la retraite), et un <strong>PER bancaire<\/strong> ou comptes-titres qui est <strong>syst\u00e9matiquement soumis \u00e0 l\u2019IFI.<\/strong><\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1697710895690\"><h3 class=\"schema-faq-question my-0 font-semibold\"><strong>Quels sont les actifs immobiliers d\u2019un PER les plus souvent compris dans le calcul de l\u2019IFI ?\u00a0\u00a0<\/h3> <p class=\"schema-faq-answer\">La plupart du temps, les actifs immobiliers d\u2019un PER inclus dans le calcul de l\u2019IFI concernent les <strong>SCPI<\/strong>, les <strong>SCI<\/strong> et les <strong>OPCI<\/strong>.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1697710903142\"><h3 class=\"schema-faq-question my-0 font-semibold\"><strong>Quelle diff\u00e9rence entre PER bancaire et PER comptes-titres ?<\/h3> <p class=\"schema-faq-answer\"><strong>Aucune ! <\/strong>Un PER bancaire et un PER comptes-titres d\u00e9signent le m\u00eame produit d\u2019\u00e9pargne retraite, un PER bancaire reposant par d\u00e9finition sur des comptes-titres imposables \u00e0 l\u2019IFI.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1697710910529\"><h3 class=\"schema-faq-question my-0 font-semibold\"><strong>\u00c0 quelles conditions un PER est-il rachetable ?<\/h3> <p class=\"schema-faq-answer\"><strong>Un PER est r\u00e9put\u00e9 rachetable si :\u00a0<\/strong><br\/><br\/>&#8211; il existe un \u00e9v\u00e9nement permettant le <strong>d\u00e9blocage anticip\u00e9<\/strong> des actifs du PER,<br\/>&#8211; le titulaire du PER a atteint <strong>l\u2019\u00e2ge de la retraite<\/strong> (62 ans).\u00a0<br\/><br\/><strong>Attention<\/strong> : la simple survenue d\u2019un \u00e9v\u00e9nement rendant possible le d\u00e9blocage anticip\u00e9 du PER valide son caract\u00e8re rachetable !<\/p> <\/div> <\/div>\n","protected":false},"excerpt":{"rendered":"<p>PER et IFI (ancien ISF) : quelle fiscalit\u00e9 selon le caract\u00e8re rachetable du PER ? L\u2019Imp\u00f4t sur la Fortune Immobili\u00e8re (IFI) vient remplacer l\u2019ancien ISF depuis 2018. Or, alors m\u00eame qu\u2019un Plan \u00c9pargne Retraite vise \u00e0 constituer une \u00e9pargne retraite compl\u00e9mentaire, il est l\u00e9gitime de s\u2019interroger sur le caract\u00e8re imposable du PER vis-\u00e0-vis de l\u2019IFI.\u2026<\/p>\n","protected":false},"author":86,"featured_media":0,"parent":66263,"menu_order":0,"comment_status":"open","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"categories":[],"page_topic":[786],"class_list":["post-65285","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>PER et IFI (Imp\u00f4t sur la Fortune) : Guide<\/title>\n<meta name=\"description\" content=\"Un PER assurantiel ou bancaire ne sera pas soumis de la m\u00eame mani\u00e8re \u00e0 l\u2019IFI. 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