{"id":12262,"date":"2025-06-20T00:00:00","date_gmt":"2025-06-19T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-particulier-qui-cherche-desesperement-un-locataire\/"},"modified":"2025-06-20T00:00:00","modified_gmt":"2025-06-19T22:00:00","slug":"cest-lhistoire-dun-particulier-qui-cherche-desesperement-un-locataire","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/la-petite-histoire-du-jour\/cest-lhistoire-dun-particulier-qui-cherche-desesperement-un-locataire\/","title":{"rendered":"C\u2019est l\u2019histoire d\u2019un particulier qui cherche (d\u00e9sesp\u00e9r\u00e9ment ?) un locataire\u2026"},"content":{"rendered":"<p class=\"title\">C\u2019est l\u2019histoire d\u2019un particulier qui cherche (d\u00e9sesp\u00e9r\u00e9ment ?) un locataire\u2026<\/p>\n<div>\n<p>Un particulier, propri\u00e9taire d\u2019un bien immobilier qu\u2019il destine \u00e0 la location, fait r\u00e9aliser des travaux d\u2019entretien et de r\u00e9paration et d\u00e9duit de son revenu imposable les d\u00e9penses correspondantes. Une d\u00e9duction refus\u00e9e par l\u2019administration fiscale : le local \u00e9tait inoccup\u00e9 au cours de l\u2019ann\u00e9e litigieuse\u2026<\/p>\n<p>Ce n\u2019est pourtant pas faute d\u2019avoir cherch\u00e9 un locataire, conteste le particulier, qui rappelle qu\u2019il a pourtant accompli des d\u00e9marches pour louer le logement\u2026 Ce qui reste \u00e0 prouver, conteste \u00e0 son tour l\u2019administration. En l\u2019absence de preuves en ce sens, le particulier est consid\u00e9r\u00e9 comme se r\u00e9servant la jouissance du bien et, de facto, les travaux ne sont pas d\u00e9ductibles du revenu imposable, pour le calcul de l\u2019imp\u00f4t d\u00fb\u2026<\/p>\n<p>Ce que confirme le juge : rien ne prouve ici que les diligences n\u00e9cessaires pour donner le bien en location ont \u00e9t\u00e9 accomplies ; \u00e0 l\u2019inverse, tout prouve que le particulier s\u2019est r\u00e9serv\u00e9 la jouissance du bien. Les charges fonci\u00e8res ne sont donc pas d\u00e9ductibles !<\/p>\n<\/p><\/div>\n<div>Source : <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000051684409?dateDecision=&amp;init=true&amp;page=1&amp;query=CGI&amp;searchField=ALL&amp;tab_selection=cetat\" target=\"_blank\">Arr\u00eat de la Cour administrative d\u2019appel de Versailles du 27 mai 2025, no 23VE00542<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/la-petite-histoire-du-jour\/c-est-l-histoire-d-un-particulier-qui-cherche-desesperement-un-locataire\" target=\"_blank\">La petite histoire du jour<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/petites_histoires\/images\/Shutterstock_patrimoinelogementvacant.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u2019est l\u2019histoire d\u2019un particulier qui cherche (d\u00e9sesp\u00e9r\u00e9ment ?) un locataire\u2026<\/p>\n","protected":false},"author":0,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-12262","post","type-post","status-publish","format-standard","hentry","category-la-petite-histoire-du-jour"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - 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