{"id":12515,"date":"2025-09-01T00:00:00","date_gmt":"2025-08-31T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/organismes-hlm-et-investissements-outre-mer-un-credit-dimpot-sous-conditions\/"},"modified":"2025-09-01T00:00:00","modified_gmt":"2025-08-31T22:00:00","slug":"organismes-hlm-et-investissements-outre-mer-un-credit-dimpot-sous-conditions","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/organismes-hlm-et-investissements-outre-mer-un-credit-dimpot-sous-conditions\/","title":{"rendered":"Organismes HLM et investissements outre-mer : un cr\u00e9dit d\u2019imp\u00f4t sous conditions"},"content":{"rendered":"<p>Certains organismes, et notamment les organismes HLM, peuvent b\u00e9n\u00e9ficier, toutes conditions remplies, d\u2019un cr\u00e9dit d\u2019imp\u00f4t au titre des investissements immobiliers qu\u2019ils r\u00e9alisent en outre-mer. La liste des performances \u00e9nerg\u00e9tiques que doivent respecter les biens acquis dans ce cadre vient d\u2019\u00eatre d\u00e9voil\u00e9e\u2026<\/p>\n<h2>Investissements outre-mer : la liste des performances \u00e9nerg\u00e9tiques est d\u00e9voil\u00e9e<\/h2>\n<p>Les organismes d&#8217;habitations \u00e0 loyer mod\u00e9r\u00e9 (HLM), \u00e0 l&#8217;exception des soci\u00e9t\u00e9s anonymes coop\u00e9ratives d&#8217;int\u00e9r\u00eat collectif pour l&#8217;accession \u00e0 la propri\u00e9t\u00e9, les soci\u00e9t\u00e9s d&#8217;\u00e9conomie mixte exer\u00e7ant une activit\u00e9 immobili\u00e8re en outre-mer et certains autres organismes, peuvent b\u00e9n\u00e9ficier d&#8217;un cr\u00e9dit d&#8217;imp\u00f4t \u00e0 raison de l&#8217;acquisition ou de la construction de logements neufs dans les d\u00e9partements d&#8217;outre-mer, sous r\u00e9serve de r\u00e9unir toutes les conditions requises.<\/p>\n<p>De m\u00eame, l&#8217;acquisition de logements, qui satisfont aux conditions requises, achev\u00e9s depuis plus de 20 ans faisant l&#8217;objet de travaux de r\u00e9habilitation permettant aux logements d&#8217;acqu\u00e9rir des performances techniques voisines de celles des logements neufs ou permettant leur confortation contre le risque sismique ou cyclonique ouvre droit au b\u00e9n\u00e9fice de l\u2019avantage fiscal.<\/p>\n<p>La loi de finances pour 2024 a par ailleurs pr\u00e9cis\u00e9 qu\u2019ouvre droit au cr\u00e9dit d\u2019imp\u00f4t l\u2019acquisition de logements, achev\u00e9s depuis plus de 20 ans, faisant l\u2019objet de travaux de r\u00e9habilitation leur permettant d\u2019acqu\u00e9rir des performances non seulement techniques, mais aussi \u00e9nerg\u00e9tiques et environnementales voisines de celles des logements neufs.<\/p>\n<p>Ouvrent \u00e9galement droit au b\u00e9n\u00e9fice du cr\u00e9dit d&#8217;imp\u00f4t les travaux de r\u00e9novation ou de r\u00e9habilitation des logements satisfaisant aux conditions requises achev\u00e9s depuis plus de 20 ans et situ\u00e9s dans certains quartiers prioritaires, permettant aux logements d&#8217;acqu\u00e9rir des performances techniques voisines de celles des logements neufs ou permettant leur confortation contre le risque sismique ou cyclonique.<\/p>\n<p>La liste des performances techniques, \u00e9nerg\u00e9tiques et environnementales des logements achev\u00e9s depuis plus de vingt ans faisant l&#8217;objet de travaux de r\u00e9novation ou de r\u00e9habilitation et permettant de b\u00e9n\u00e9ficier du cr\u00e9dit d\u2019imp\u00f4t vient d\u2019\u00eatre publi\u00e9e et est disponible <a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000052049775\" target=\"_blank\">ici<\/a>.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\" \u2022\tD\u00e9cret n\u00b0 2025-766 du 5 ao\u00fbt 2025 relatif aux performances techniques, \u00e9nerg\u00e9tiques et environnementales des logements achev\u00e9s depuis plus de vingt ans faisant l&apos;objet de travaux de r\u00e9novation ou de r\u00e9habilitation pour l&apos;application de l&apos;article 244 quater X du code g\u00e9n\u00e9ral des imp\u00f4ts\" target=\"_blank\">D\u00e9cret no 2025-766 du 5 ao\u00fbt 2025 relatif aux performances techniques, \u00e9nerg\u00e9tiques et environnementales des logements achev\u00e9s depuis plus de vingt ans faisant l&#8217;objet de travaux de r\u00e9novation ou de r\u00e9habilitation pour l&#8217;application de l&#8217;article 244 quater X du code g\u00e9n\u00e9ral des imp\u00f4ts<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/organismes-hlm-et-investissements-outre-mer-un-credit-d-impot-sous-conditions\" target=\"_blank\">Organismes HLM et investissements outre-mer : un cr\u00e9dit d\u2019imp\u00f4t sous conditions<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_organismehlmcreditimpot.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Certains organismes, et notamment les organismes HLM, peuvent b\u00e9n\u00e9ficier, toutes conditions remplies, d\u2019un cr\u00e9dit d\u2019imp\u00f4t au titre des investissements immobiliers qu\u2019ils r\u00e9alisent en outre-mer. La liste des performances \u00e9nerg\u00e9tiques que doivent respecter les biens acquis dans ce cadre vient d\u2019\u00eatre d\u00e9voil\u00e9e\u2026<\/p>\n","protected":false},"author":0,"featured_media":12516,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-12515","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Organismes HLM et investissements outre-mer : un cr\u00e9dit d\u2019imp\u00f4t sous conditions - 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\/organismes-hlm-et-investissements-outre-mer-un-credit-dimpot-sous-conditions\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Organismes HLM et investissements outre-mer : un cr\u00e9dit d\u2019imp\u00f4t sous conditions - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Certains organismes, et notamment les organismes HLM, peuvent b\u00e9n\u00e9ficier, toutes conditions remplies, d\u2019un cr\u00e9dit d\u2019imp\u00f4t au titre des investissements immobiliers qu\u2019ils r\u00e9alisent en outre-mer. La liste des performances \u00e9nerg\u00e9tiques que doivent respecter les biens acquis dans ce cadre vient d\u2019\u00eatre d\u00e9voil\u00e9e\u2026\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cabinet-magar.fr\/actualites\/organismes-hlm-et-investissements-outre-mer-un-credit-dimpot-sous-conditions\/\" \/>\n<meta property=\"og:site_name\" content=\"Cabinet Magar\" \/>\n<meta property=\"article:published_time\" content=\"2025-08-31T22:00:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/09\/Shutterstock_organismehlmcreditimpot.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\/organismes-hlm-et-investissements-outre-mer-un-credit-dimpot-sous-conditions\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/organismes-hlm-et-investissements-outre-mer-un-credit-dimpot-sous-conditions\/\"},\"author\":{\"name\":\"\",\"@id\":\"\"},\"headline\":\"Organismes HLM et investissements outre-mer : un cr\u00e9dit d\u2019imp\u00f4t sous conditions\",\"datePublished\":\"2025-08-31T22:00:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/organismes-hlm-et-investissements-outre-mer-un-credit-dimpot-sous-conditions\/\"},\"wordCount\":469,\"commentCount\":0,\"image\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/organismes-hlm-et-investissements-outre-mer-un-credit-dimpot-sous-conditions\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/09\/Shutterstock_organismehlmcreditimpot.jpg\",\"articleSection\":[\"Actu Fiscale\",\"Actualit\u00e9s\"],\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.cabinet-magar.fr\/actualites\/organismes-hlm-et-investissements-outre-mer-un-credit-dimpot-sous-conditions\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/organismes-hlm-et-investissements-outre-mer-un-credit-dimpot-sous-conditions\/\",\"url\":\"https:\/\/www.cabinet-magar.fr\/actualites\/organismes-hlm-et-investissements-outre-mer-un-credit-dimpot-sous-conditions\/\",\"name\":\"Organismes HLM et investissements outre-mer : un cr\u00e9dit d\u2019imp\u00f4t sous conditions - Cabinet Magar\",\"isPartOf\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/organismes-hlm-et-investissements-outre-mer-un-credit-dimpot-sous-conditions\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/organismes-hlm-et-investissements-outre-mer-un-credit-dimpot-sous-conditions\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/09\/Shutterstock_organismehlmcreditimpot.jpg\",\"datePublished\":\"2025-08-31T22:00:00+00:00\",\"author\":{\"@id\":\"\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/organismes-hlm-et-investissements-outre-mer-un-credit-dimpot-sous-conditions\/#breadcrumb\"},\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.cabinet-magar.fr\/actualites\/organismes-hlm-et-investissements-outre-mer-un-credit-dimpot-sous-conditions\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"de\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/organismes-hlm-et-investissements-outre-mer-un-credit-dimpot-sous-conditions\/#primaryimage\",\"url\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/09\/Shutterstock_organismehlmcreditimpot.jpg\",\"contentUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/09\/Shutterstock_organismehlmcreditimpot.jpg\",\"width\":600,\"height\":400},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/organismes-hlm-et-investissements-outre-mer-un-credit-dimpot-sous-conditions\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/www.cabinet-magar.fr\/de\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Organismes HLM et investissements outre-mer : un cr\u00e9dit d\u2019imp\u00f4t sous conditions\"}]},{\"@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":"Organismes HLM et investissements outre-mer : un cr\u00e9dit d\u2019imp\u00f4t sous conditions - 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\/organismes-hlm-et-investissements-outre-mer-un-credit-dimpot-sous-conditions\/","og_locale":"de_DE","og_type":"article","og_title":"Organismes HLM et investissements outre-mer : un cr\u00e9dit d\u2019imp\u00f4t sous conditions - Cabinet Magar","og_description":"Certains organismes, et notamment les organismes HLM, peuvent b\u00e9n\u00e9ficier, toutes conditions remplies, d\u2019un cr\u00e9dit d\u2019imp\u00f4t au titre des investissements immobiliers qu\u2019ils r\u00e9alisent en outre-mer. La liste des performances \u00e9nerg\u00e9tiques que doivent respecter les biens acquis dans ce cadre vient d\u2019\u00eatre d\u00e9voil\u00e9e\u2026","og_url":"https:\/\/www.cabinet-magar.fr\/actualites\/organismes-hlm-et-investissements-outre-mer-un-credit-dimpot-sous-conditions\/","og_site_name":"Cabinet Magar","article_published_time":"2025-08-31T22:00:00+00:00","og_image":[{"width":600,"height":400,"url":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/09\/Shutterstock_organismehlmcreditimpot.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\/organismes-hlm-et-investissements-outre-mer-un-credit-dimpot-sous-conditions\/#article","isPartOf":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/organismes-hlm-et-investissements-outre-mer-un-credit-dimpot-sous-conditions\/"},"author":{"name":"","@id":""},"headline":"Organismes HLM et investissements outre-mer : un cr\u00e9dit d\u2019imp\u00f4t sous conditions","datePublished":"2025-08-31T22:00:00+00:00","mainEntityOfPage":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/organismes-hlm-et-investissements-outre-mer-un-credit-dimpot-sous-conditions\/"},"wordCount":469,"commentCount":0,"image":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/organismes-hlm-et-investissements-outre-mer-un-credit-dimpot-sous-conditions\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/09\/Shutterstock_organismehlmcreditimpot.jpg","articleSection":["Actu Fiscale","Actualit\u00e9s"],"inLanguage":"de","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.cabinet-magar.fr\/actualites\/organismes-hlm-et-investissements-outre-mer-un-credit-dimpot-sous-conditions\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/organismes-hlm-et-investissements-outre-mer-un-credit-dimpot-sous-conditions\/","url":"https:\/\/www.cabinet-magar.fr\/actualites\/organismes-hlm-et-investissements-outre-mer-un-credit-dimpot-sous-conditions\/","name":"Organismes HLM et investissements outre-mer : un cr\u00e9dit d\u2019imp\u00f4t sous conditions - Cabinet Magar","isPartOf":{"@id":"https:\/\/www.cabinet-magar.fr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/organismes-hlm-et-investissements-outre-mer-un-credit-dimpot-sous-conditions\/#primaryimage"},"image":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/organismes-hlm-et-investissements-outre-mer-un-credit-dimpot-sous-conditions\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/09\/Shutterstock_organismehlmcreditimpot.jpg","datePublished":"2025-08-31T22:00:00+00:00","author":{"@id":""},"breadcrumb":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/organismes-hlm-et-investissements-outre-mer-un-credit-dimpot-sous-conditions\/#breadcrumb"},"inLanguage":"de","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.cabinet-magar.fr\/actualites\/organismes-hlm-et-investissements-outre-mer-un-credit-dimpot-sous-conditions\/"]}]},{"@type":"ImageObject","inLanguage":"de","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/organismes-hlm-et-investissements-outre-mer-un-credit-dimpot-sous-conditions\/#primaryimage","url":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/09\/Shutterstock_organismehlmcreditimpot.jpg","contentUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/09\/Shutterstock_organismehlmcreditimpot.jpg","width":600,"height":400},{"@type":"BreadcrumbList","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/organismes-hlm-et-investissements-outre-mer-un-credit-dimpot-sous-conditions\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/www.cabinet-magar.fr\/de\/"},{"@type":"ListItem","position":2,"name":"Organismes HLM et investissements outre-mer : un cr\u00e9dit d\u2019imp\u00f4t sous conditions"}]},{"@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\/12515","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=12515"}],"version-history":[{"count":0,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts\/12515\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/media\/12516"}],"wp:attachment":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/media?parent=12515"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/categories?post=12515"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/tags?post=12515"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}