{"id":10594,"date":"2024-07-17T00:00:00","date_gmt":"2024-07-16T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/foncieres-solidaires-une-simplification-administrative-actee\/"},"modified":"2024-07-17T00:00:00","modified_gmt":"2024-07-16T22:00:00","slug":"foncieres-solidaires-une-simplification-administrative-actee","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/foncieres-solidaires-une-simplification-administrative-actee\/","title":{"rendered":"Fonci\u00e8res solidaires : une simplification administrative act\u00e9e !"},"content":{"rendered":"<p>Les particuliers qui investissent dans des entreprises immobili\u00e8res, dites \u00ab fonci\u00e8res solidaires \u00bb peuvent, toutes conditions remplies, b\u00e9n\u00e9ficier d\u2019un avantage fiscal. Dans le cadre de leurs activit\u00e9s, ces \u00ab fonci\u00e8res solidaires \u00bb ont des obligations administratives qui viennent d\u2019\u00eatre simplifi\u00e9es. Focus.<\/p>\n<h2>Fonci\u00e8res solidaires : simplification des d\u00e9marches<\/h2>\n<p>Pour rappel, les particuliers qui investissent dans des entreprises immobili\u00e8res, dites \u00ab fonci\u00e8res solidaires \u00bb, peuvent b\u00e9n\u00e9ficier, toutes conditions remplies, d\u2019une r\u00e9duction d\u2019imp\u00f4t sur le revenu.<\/p>\n<p>Ces entreprises \u00ab fonci\u00e8res solidaires \u00bb exercent leur activit\u00e9 en faveur de personnes en situation de fragilit\u00e9 \u00e9conomique ou sociale. Par leurs actions, elles mettent \u00e0 leur disposition des biens immobiliers \u00e0 un tarif inf\u00e9rieur \u00e0 celui du march\u00e9 de r\u00e9f\u00e9rence, sous r\u00e9serve que ces personnes respectent certaines conditions, notamment li\u00e9es \u00e0 leurs ressources.<\/p>\n<p>Dans ce cadre, les \u00ab fonci\u00e8res solidaires \u00bb sont tenues de collecter les avis d\u2019imposition ou de non-imposition \u00e0 l\u2019imp\u00f4t sur le revenu (IR) de tous leurs b\u00e9n\u00e9ficiaires.<\/p>\n<p>Jusqu\u2019\u00e0 pr\u00e9sent, cette collecte s\u2019effectuait, d&#8217;une part, l&#8217;ann\u00e9e pr\u00e9c\u00e9dant celle de leur entr\u00e9e dans le logement et, d&#8217;autre part, chaque ann\u00e9e suivant celle de cette entr\u00e9e dans le logement.<\/p>\n<p>Depuis le 6 juillet 2024, la collecte des avis de l\u2019ann\u00e9e pr\u00e9c\u00e9dant celle de l\u2019entr\u00e9e du b\u00e9n\u00e9ficiaire dans le logement reste obligatoire. En revanche, pour les ann\u00e9es suivantes, une simplification est mise en place.<\/p>\n<p>D\u00e9sormais, tous les 3 ans suivant l\u2019ann\u00e9e de son entr\u00e9e dans le logement, le b\u00e9n\u00e9ficiaire est tenu de communiquer \u00e0 la \u00ab fonci\u00e8re solidaire \u00bb les avis d\u2019imposition ou de non-imposition \u00e0 l\u2019IR de l\u2019ann\u00e9e pr\u00e9c\u00e9dente.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000049880439#:~:text=du%20code%20...-,D%C3%A9cret%20n%C2%B0%202024%2D669%20du%204%20juillet%202024%20pris,entreprise%20solidaire%20d'utilit%C3%A9%20sociale%20%C2%BB\" rel=\"noopener\" target=\"_blank\">D\u00e9cret no 2024-669 du 4 juillet 2024 pris pour l&#8217;application de l&#8217;article 199 terdecies-0 AB du code g\u00e9n\u00e9ral des imp\u00f4ts relatif aux investissements effectu\u00e9s par des contribuables au capital de certaines entreprises agr\u00e9\u00e9es \u00ab entreprise solidaire d&#8217;utilit\u00e9 sociale \u00bb<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/foncieres-solidaires-une-simplification-administrative-actee\" target=\"_blank\" rel=\"noopener\">Fonci\u00e8res solidaires : une simplification administrative act\u00e9e !<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/shutterstokc_entreprisesolidaire.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les particuliers qui investissent dans des entreprises immobili\u00e8res, dites \u00ab fonci\u00e8res solidaires \u00bb peuvent, toutes conditions remplies, b\u00e9n\u00e9ficier d\u2019un avantage fiscal. Dans le cadre de leurs activit\u00e9s, ces \u00ab fonci\u00e8res solidaires \u00bb ont des obligations administratives qui viennent d\u2019\u00eatre simplifi\u00e9es. Focus.<\/p>\n","protected":false},"author":0,"featured_media":10595,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,10],"tags":[],"class_list":["post-10594","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","category-le-coin-du-dirigeant"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Fonci\u00e8res solidaires : une simplification administrative act\u00e9e ! - Cabinet Magar<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cabinet-magar.fr\/actualites\/foncieres-solidaires-une-simplification-administrative-actee\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Fonci\u00e8res solidaires : une simplification administrative act\u00e9e ! - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Les particuliers qui investissent dans des entreprises immobili\u00e8res, dites \u00ab fonci\u00e8res solidaires \u00bb peuvent, toutes conditions remplies, b\u00e9n\u00e9ficier d\u2019un avantage fiscal. Dans le cadre de leurs activit\u00e9s, ces \u00ab fonci\u00e8res solidaires \u00bb ont des obligations administratives qui viennent d\u2019\u00eatre simplifi\u00e9es. Focus.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cabinet-magar.fr\/actualites\/foncieres-solidaires-une-simplification-administrative-actee\/\" \/>\n<meta property=\"og:site_name\" content=\"Cabinet Magar\" \/>\n<meta property=\"article:published_time\" content=\"2024-07-16T22:00:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2024\/07\/shutterstokc_entreprisesolidaire.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"600\" \/>\n\t<meta property=\"og:image:height\" content=\"400\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Gesch\u00e4tzte Lesezeit\" \/>\n\t<meta name=\"twitter:data1\" content=\"2\u00a0Minuten\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/foncieres-solidaires-une-simplification-administrative-actee\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/foncieres-solidaires-une-simplification-administrative-actee\/\"},\"author\":{\"name\":\"\",\"@id\":\"\"},\"headline\":\"Fonci\u00e8res solidaires : une simplification administrative act\u00e9e !\",\"datePublished\":\"2024-07-16T22:00:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/foncieres-solidaires-une-simplification-administrative-actee\/\"},\"wordCount\":358,\"commentCount\":0,\"image\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/foncieres-solidaires-une-simplification-administrative-actee\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2024\/07\/shutterstokc_entreprisesolidaire.jpg\",\"articleSection\":[\"Actualit\u00e9s\",\"Le coin du dirigeant\"],\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.cabinet-magar.fr\/actualites\/foncieres-solidaires-une-simplification-administrative-actee\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/foncieres-solidaires-une-simplification-administrative-actee\/\",\"url\":\"https:\/\/www.cabinet-magar.fr\/actualites\/foncieres-solidaires-une-simplification-administrative-actee\/\",\"name\":\"Fonci\u00e8res solidaires : une simplification administrative act\u00e9e ! - Cabinet Magar\",\"isPartOf\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/foncieres-solidaires-une-simplification-administrative-actee\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/foncieres-solidaires-une-simplification-administrative-actee\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2024\/07\/shutterstokc_entreprisesolidaire.jpg\",\"datePublished\":\"2024-07-16T22:00:00+00:00\",\"author\":{\"@id\":\"\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/foncieres-solidaires-une-simplification-administrative-actee\/#breadcrumb\"},\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.cabinet-magar.fr\/actualites\/foncieres-solidaires-une-simplification-administrative-actee\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"de\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/foncieres-solidaires-une-simplification-administrative-actee\/#primaryimage\",\"url\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2024\/07\/shutterstokc_entreprisesolidaire.jpg\",\"contentUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2024\/07\/shutterstokc_entreprisesolidaire.jpg\",\"width\":600,\"height\":400},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/foncieres-solidaires-une-simplification-administrative-actee\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/www.cabinet-magar.fr\/de\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Fonci\u00e8res solidaires : une simplification administrative act\u00e9e !\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/#website\",\"url\":\"https:\/\/www.cabinet-magar.fr\/\",\"name\":\"Cabinet Magar\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.cabinet-magar.fr\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"de\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Fonci\u00e8res solidaires : une simplification administrative act\u00e9e ! - Cabinet Magar","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.cabinet-magar.fr\/actualites\/foncieres-solidaires-une-simplification-administrative-actee\/","og_locale":"de_DE","og_type":"article","og_title":"Fonci\u00e8res solidaires : une simplification administrative act\u00e9e ! - Cabinet Magar","og_description":"Les particuliers qui investissent dans des entreprises immobili\u00e8res, dites \u00ab fonci\u00e8res solidaires \u00bb peuvent, toutes conditions remplies, b\u00e9n\u00e9ficier d\u2019un avantage fiscal. Dans le cadre de leurs activit\u00e9s, ces \u00ab fonci\u00e8res solidaires \u00bb ont des obligations administratives qui viennent d\u2019\u00eatre simplifi\u00e9es. Focus.","og_url":"https:\/\/www.cabinet-magar.fr\/actualites\/foncieres-solidaires-une-simplification-administrative-actee\/","og_site_name":"Cabinet Magar","article_published_time":"2024-07-16T22:00:00+00:00","og_image":[{"width":600,"height":400,"url":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2024\/07\/shutterstokc_entreprisesolidaire.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_misc":{"Gesch\u00e4tzte Lesezeit":"2\u00a0Minuten"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/foncieres-solidaires-une-simplification-administrative-actee\/#article","isPartOf":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/foncieres-solidaires-une-simplification-administrative-actee\/"},"author":{"name":"","@id":""},"headline":"Fonci\u00e8res solidaires : une simplification administrative act\u00e9e !","datePublished":"2024-07-16T22:00:00+00:00","mainEntityOfPage":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/foncieres-solidaires-une-simplification-administrative-actee\/"},"wordCount":358,"commentCount":0,"image":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/foncieres-solidaires-une-simplification-administrative-actee\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2024\/07\/shutterstokc_entreprisesolidaire.jpg","articleSection":["Actualit\u00e9s","Le coin du dirigeant"],"inLanguage":"de","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.cabinet-magar.fr\/actualites\/foncieres-solidaires-une-simplification-administrative-actee\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/foncieres-solidaires-une-simplification-administrative-actee\/","url":"https:\/\/www.cabinet-magar.fr\/actualites\/foncieres-solidaires-une-simplification-administrative-actee\/","name":"Fonci\u00e8res solidaires : une simplification administrative act\u00e9e ! - Cabinet Magar","isPartOf":{"@id":"https:\/\/www.cabinet-magar.fr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/foncieres-solidaires-une-simplification-administrative-actee\/#primaryimage"},"image":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/foncieres-solidaires-une-simplification-administrative-actee\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2024\/07\/shutterstokc_entreprisesolidaire.jpg","datePublished":"2024-07-16T22:00:00+00:00","author":{"@id":""},"breadcrumb":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/foncieres-solidaires-une-simplification-administrative-actee\/#breadcrumb"},"inLanguage":"de","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.cabinet-magar.fr\/actualites\/foncieres-solidaires-une-simplification-administrative-actee\/"]}]},{"@type":"ImageObject","inLanguage":"de","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/foncieres-solidaires-une-simplification-administrative-actee\/#primaryimage","url":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2024\/07\/shutterstokc_entreprisesolidaire.jpg","contentUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2024\/07\/shutterstokc_entreprisesolidaire.jpg","width":600,"height":400},{"@type":"BreadcrumbList","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/foncieres-solidaires-une-simplification-administrative-actee\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/www.cabinet-magar.fr\/de\/"},{"@type":"ListItem","position":2,"name":"Fonci\u00e8res solidaires : une simplification administrative act\u00e9e !"}]},{"@type":"WebSite","@id":"https:\/\/www.cabinet-magar.fr\/#website","url":"https:\/\/www.cabinet-magar.fr\/","name":"Cabinet Magar","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.cabinet-magar.fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"de"}]}},"_links":{"self":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts\/10594","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/comments?post=10594"}],"version-history":[{"count":0,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts\/10594\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/media\/10595"}],"wp:attachment":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/media?parent=10594"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/categories?post=10594"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/tags?post=10594"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}