{"id":19191,"date":"2025-06-24T15:01:13","date_gmt":"2025-06-24T14:01:13","guid":{"rendered":"https:\/\/jibaya.tn\/?p=19191"},"modified":"2025-06-24T15:55:07","modified_gmt":"2025-06-24T14:55:07","slug":"avis-aux-contribuables-concernes-par-limpot-sur-la-fortune-immobiliere","status":"publish","type":"post","link":"https:\/\/jibaya.tn\/ar\/blog\/avis-aux-contribuables-concernes-par-limpot-sur-la-fortune-immobiliere\/","title":{"rendered":"\u0628\u0644\u0627\u063a \u0644\u0644\u0645\u0637\u0627\u0644\u0628\u064a\u0646 \u0628\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062b\u0631\u0648\u0629 \u0627\u0644\u0639\u0642\u0627\u0631\u064a\u0629"},"content":{"rendered":"<p><\/p>\n\n\n\n<p>\u062a\u0630\u0643\u0631 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0623\u0646\u0647 \u062a\u0645 \u0628\u0645\u0642\u062a\u0636\u0649 \u0627\u0644\u0641\u0635\u0644 23 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646&nbsp;<a href=\"http:\/\/chaexpert.com\/documents\/LF2023.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0633\u0646\u0629 2023 \u0625\u062d\u062f\u0627\u062b \u0636\u0631\u064a\u0628\u0629 \u062a\u0633\u0645\u0651\u0649<\/a>\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062b\u0631\u0648\u0629 \u0627\u0644\u0639\u0642\u0627\u0631\u064a\u0629  \u062a\u0633\u062a\u0648\u062c\u0628<\/p>\n\n\n\n<p>\u0639\u0644\u0649 \u062c\u0645\u0644\u0629 \u0627\u0644\u0645\u0643\u0627\u0633\u0628 \u0627\u0644\u0639\u0642\u0627\u0631\u064a\u0629 \u0644\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0637\u0628\u064a\u0639\u064a\u064a\u0646 \u0627\u0644\u062a\u064a \u062a\u0633\u0627\u0648\u064a \u0623\u0648 \u062a\u0641\u0648\u0642 \u0642\u064a\u0645\u062a\u0647\u0627 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629\u060c \u0641\u064a \u063a\u0631\u0629 \u062c\u0627\u0646\u0641\u064a \u0645\u0646 \u0627\u0644\u0633\u0646\u0629\u060c 3 \u0645\u0644\u064a\u0648\u0646 \u062f\u064a\u0646\u0627\u0631 \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a \u0627\u0644\u0631\u0627\u062c\u0639\u0629 \u0644\u0623\u0628\u0646\u0627\u0626\u0647\u0645 \u0627\u0644\u0642\u0635\u0651\u0631 \u0627\u0644\u0630\u064a\u0646 \u0647\u0645 \u0641\u064a \u0643\u0641\u0627\u0644\u062a\u0647\u0645.<\/p>\n\n\n\n<p>\u0648\u0644\u0636\u0628\u0637 \u0645\u0628\u0644\u063a 3 \u0645\u0644\u064a\u0648\u0646 \u062f\u064a\u0646\u0627\u0631 \u0627\u0644\u0645\u0634\u0627\u0631 \u0625\u0644\u064a\u0647\u060c \u062a\u062d\u062a\u0633\u0628 \u0642\u064a\u0645\u0629 \u0643\u0644 \u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0630\u0643\u0648\u0631\u0629 \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0627\u0644\u062d\u0642\u0648\u0642 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u062f\u0646\u064a\u0629 \u0627\u0644\u0639\u0642\u0627\u0631\u064a\u0629 \u0628\u0639\u062f \u0637\u0631\u062d \u0627\u0644\u062f\u064a\u0648\u0646 \u0627\u0644\u0645\u062d\u0645\u0651\u0644\u0629 \u0639\u0644\u0649 \u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a \u0628\u0627\u0633\u062a\u062b\u0646\u0627\u0621 \u0627\u0644\u0636\u0645\u0627\u0646\u0627\u062a \u0627\u0644\u0639\u064a\u0646\u064a\u0629 \u0644\u0641\u0627\u0626\u062f\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a.<\/p>\n\n\n\n<p>\u0648\u064a\u0639\u0641\u0649 \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062b\u0631\u0648\u0629 \u0627\u0644\u0639\u0642\u0627\u0631\u064a\u0629  ;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0627\u0644\u0645\u0633\u0643\u0646 \u0627\u0644\u0631\u0626\u064a\u0633\u064a \u0644\u0644\u0645\u0637\u0627\u0644\u0628 \u0628\u0627\u0644\u0636\u0631\u064a\u0628\u0629\u060c<\/li>\n\n\n\n<li>\u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u062e\u0635\u0635\u0629 \u0644\u0644\u0627\u0633\u062a\u0639\u0645\u0627\u0644 \u0627\u0644\u0645\u0647\u0646\u064a \u0628\u0627\u0633\u062a\u062b\u0646\u0627\u0621 \u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0633\u0648\u063a\u0629 \u0644\u0641\u0627\u0626\u062f\u0629 \u0627\u0644\u063a\u064a\u0631.<\/li>\n<\/ul>\n\n\n\n<p>\u0648\u062a\u0648\u0638\u0641 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062b\u0631\u0648\u0629 \u0627\u0644\u0639\u0642\u0627\u0631\u064a\u0629 \u0628\u0640\u0646\u0633\u0628\u0629 0,5 % \u0645\u0646 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0635\u0627\u0641\u064a\u0629 \u0644\u0644\u0639\u0642\u0627\u0631\u0627\u062a.<\/p>\n\n\n\n<p>\u0648\u0639\u0644\u0649 \u0647\u0630\u0627 \u0627\u0644\u0623\u0633\u0627\u0633 \u062a\u062f\u0639\u0648 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u062e\u0627\u0636\u0639\u064a\u0646 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062b\u0631\u0648\u0629 \u0627\u0644\u0639\u0642\u0627\u0631\u064a\u0629 \u0645\u062b\u0644\u0645\u0627 \u062a\u0645 \u062a\u0639\u0631\u064a\u0641\u0647\u0627 \u0623\u0639\u0644\u0627\u0647\u060c \u0625\u0644\u0649 \u0627\u0644\u0645\u0628\u0627\u062f\u0631\u0629 \u0628\u0627\u0644\u062a\u0635\u0631\u064a\u062d \u0648\u062e\u0644\u0627\u0635 \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0645\u0633\u062a\u0648\u062c\u0628\u0629 \u0644\u062f\u0649 \u0627\u0644\u0642\u0628\u0627\u0636\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062a\u064a \u064a\u0631\u062c\u0639 \u0625\u0644\u064a\u0647\u0627 \u0645\u0642\u0631 \u0625\u0642\u0627\u0645\u062a\u0647\u0645 \u0627\u0644\u0631\u0626\u064a\u0633\u064a \u0641\u064a \u0623\u062c\u0644 \u0623\u0642\u0635\u0627\u0647 30 \u062c\u0648\u0627\u0646 2025 \u0644\u062a\u0641\u0627\u062f\u064a \u062e\u0637\u0627\u064a\u0627 \u0627\u0644\u062a\u0623\u062e\u064a\u0631 \u0648\u0627\u0644\u0639\u0642\u0648\u0628\u0627\u062a \u0627\u0644\u0645\u0646\u0635\u0648\u0635 \u0639\u0644\u064a\u0647\u0627 \u0628\u0627\u0644\u062a\u0634\u0631\u064a\u0639 \u0627\u0644\u062c\u0627\u0631\u064a \u0628\u0647 \u0627\u0644\u0639\u0645\u0644.<\/p>\n\n\n\n<p>\u0648\u0644\u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u0625\u0631\u0634\u0627\u062f\u0627\u062a \u064a\u0645\u0643\u0646 \u0627\u0644\u0627\u062a\u0635\u0627\u0644 ;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0628\u0645\u0643\u062a\u0628 \u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u0623\u062f\u0627\u0621\u0627\u062a \u0645\u0631\u062c\u0639 \u0627\u0644\u0646\u0638\u0631<\/li>\n\n\n\n<li>\u0623\u0648 \u0628\u0645\u0631\u0643\u0632 \u0627\u0644\u0625\u0631\u0634\u0627\u062f \u0627\u0644\u062c\u0628\u0627\u0626\u064a \u0639\u0646 \u0628\u0639\u062f \u0639\u0644\u0649 \u0627\u0644\u0631\u0642\u0645 81.100.400.<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Le minist\u00e8re des finances rappelle qu\u2019en vertu des dispositions de l\u2019article 23 relatif \u00e0 la&nbsp;loi de finances pour l\u2019ann\u00e9e 2023,&nbsp;l\u2019imp\u00f4t sur la fortune immobili\u00e8re (IFI)&nbsp;\u00e9t\u00e9 institu\u00e9. Cet imp\u00f4t est exigible au premier janvier de chaque ann\u00e9e sur l\u2019ensemble des immeubles d\u00e9tenus par toute personne physique, lorsque la valeur commerciale totale de ces biens est sup\u00e9rieure ou \u00e9gale \u00e0 3 millions de dinars. Sont \u00e9galement pris en compte les biens appartenant aux enfants\u00a0mineurs \u00e0 la charge du contribuable. La valeur de 3 millions de dinars est d\u00e9termin\u00e9e sur la base de la valeur r\u00e9elle de l\u2019ensemble des biens immobiliers&nbsp;concern\u00e9s, y compris les droits sociaux dans les soci\u00e9t\u00e9s civiles immobili\u00e8res, apr\u00e8s&nbsp;d\u00e9duction des dettes grevant les dits biens, \u00e0 l\u2019exception des garanties en nature consenties au profit de soci\u00e9t\u00e9s. Sont exclus du champ d\u2019application de l\u2019IFI Le montant de l\u2019imp\u00f4t est calcul\u00e9 au taux de 0.5% de la valeur nette des biens immobiliers concern\u00e9s. A ce titre, le minist\u00e8re des Finances invite les contribuables concern\u00e9s \u00e0 effectuer leur d\u00e9claration et \u00e0 s\u2019acquitter du montant d\u00fb aupr\u00e8s du receveur des finances comp\u00e9tent, selon leur lieu de r\u00e9sidence principale, au plus tard le 30 juin 2025, afin d\u2019\u00e9viter l\u2019application de p\u00e9nalit\u00e9s de retard et les sanctions pr\u00e9vues par la l\u00e9gislation en vigueur. Pour tout renseignement compl\u00e9mentaire, les contribuables peuvent contacter :<\/p>","protected":false},"author":5,"featured_media":19195,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-19191","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized","entry"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/jibaya.tn\/ar\/wp-json\/wp\/v2\/posts\/19191","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/jibaya.tn\/ar\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/jibaya.tn\/ar\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/jibaya.tn\/ar\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/jibaya.tn\/ar\/wp-json\/wp\/v2\/comments?post=19191"}],"version-history":[{"count":0,"href":"https:\/\/jibaya.tn\/ar\/wp-json\/wp\/v2\/posts\/19191\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/jibaya.tn\/ar\/wp-json\/wp\/v2\/media\/19195"}],"wp:attachment":[{"href":"https:\/\/jibaya.tn\/ar\/wp-json\/wp\/v2\/media?parent=19191"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/jibaya.tn\/ar\/wp-json\/wp\/v2\/categories?post=19191"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/jibaya.tn\/ar\/wp-json\/wp\/v2\/tags?post=19191"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}