/ par Frédéric Tixier
La fiscalité applicable à l’OPCI diffère selon sa nature juridique et selon son mode de détention.
Pour un OPCI détenu en direct et constitué sous forme de SPPICAV – société de placement à prépondérance immobilière à capital variable, la forme juridique la plus utilisée aujourd’hui par les OPCI grand public, les revenus distribués et les plus-values réalisés sont imposés comme des revenus mobiliers et des cessions de valeurs mobilières.
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