{"id":12595,"date":"2025-09-12T00:00:00","date_gmt":"2025-09-11T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/exoneration-de-plus-values-immobilieres-cest-quoi-une-rehabilitation-lourde\/"},"modified":"2025-09-12T00:00:00","modified_gmt":"2025-09-11T22:00:00","slug":"exoneration-de-plus-values-immobilieres-cest-quoi-une-rehabilitation-lourde","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/exoneration-de-plus-values-immobilieres-cest-quoi-une-rehabilitation-lourde\/","title":{"rendered":"Exon\u00e9ration de plus-values immobili\u00e8res : c\u2019est quoi une r\u00e9habilitation lourde ?"},"content":{"rendered":"<p>Une exon\u00e9ration temporaire de plus-value au titre des cessions d&#8217;immeubles s\u2019applique en faveur des logements sociaux et interm\u00e9diaires. Le dispositif concerne, outre la r\u00e9habilitation compl\u00e8te de constructions concourant \u00e0 la production d&#8217;immeubles neufs, la r\u00e9habilitation lourde de ces derni\u00e8res dans des conditions qui viennent d\u2019\u00eatre publi\u00e9es. Focus.<\/p>\n<h2>Exon\u00e9ration de plus-value : d\u00e9finition de la r\u00e9habilitation lourde<\/h2>\n<p>Jusqu\u2019au 31 d\u00e9cembre 2025, il est pr\u00e9vu l\u2019application d\u2019une exon\u00e9ration d\u2019imp\u00f4t sur le revenu pour les ventes de biens immobiliers r\u00e9alis\u00e9es au profit :<\/p>\n<ul>\n<li>d\u2019un organisme en charge du logement social (organisme HLM, soci\u00e9t\u00e9 d\u2019\u00e9conomie mixte g\u00e9rant des logements sociaux, Association Fonci\u00e8re Logement, unions d\u2019\u00e9conomie sociale, organismes de foncier solidaire, etc.), qui s\u2019engage, dans l\u2019acte authentique d\u2019achat, \u00e0 r\u00e9aliser et achever des logements locatifs sociaux dans un d\u00e9lai de 10 ans \u00e0 compter de la date de l\u2019acquisition ;<\/li>\n<li>de tout autre acheteur qui s\u2019engage, dans l\u2019acte authentique d\u2019achat, \u00e0 r\u00e9aliser des logements locatifs sociaux dans un d\u00e9lai de 4 ans \u00e0 compter de la date de l\u2019acquisition.<\/li>\n<\/ul>\n<p>L\u2019acqu\u00e9reur doit non seulement s\u2019engager \u00e0 construire, d\u00e9molir des constructions existantes et reconstruire, r\u00e9habiliter compl\u00e8tement des constructions concourant \u00e0 la production d\u2019immeubles neufs, r\u00e9habiliter lourdement des constructions (dans des conditions qui devaient \u00eatre d\u00e9finies par d\u00e9cret), mais il doit aussi s\u2019engager \u00e0 achever un ou plusieurs b\u00e2timents d\u2019habitation collectifs.<\/p>\n<p>Les conditions auxquelles la r\u00e9habilitation lourde des constructions acquises doit r\u00e9pondre pour ouvrir droit \u00e0 l&#8217;avantage fiscal viennent d\u2019\u00eatre pr\u00e9cis\u00e9es.<\/p>\n<p>Dans ce cadre, constituent une r\u00e9habilitation lourde les travaux qui, \u00e0 leur issue, permettent aux b\u00e2timents d&#8217;habitation collectifs :<\/p>\n<ul>\n<li>d&#8217;atteindre le niveau de performance \u00e9nerg\u00e9tique et environnementale d\u00e9fini <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048795218\" target=\"_blank\">ici<\/a> ;<\/li>\n<li>de respecter les crit\u00e8res de s\u00e9curit\u00e9 d&#8217;usage, de qualit\u00e9 sanitaire et d&#8217;accessibilit\u00e9 d\u00e9finis <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000050737774\" target=\"_blank\">ici<\/a> ;<\/li>\n<\/ul>\n<p>La justification du respect de ces exigences et crit\u00e8res doit \u00eatre apport\u00e9e \u00e0 l&#8217;issue des travaux, sur demande de l&#8217;administration, par la production des documents suivants :<\/p>\n<ul>\n<li>un diagnostic de performance \u00e9nerg\u00e9tique du b\u00e2timent ou de la partie de b\u00e2timent ;<\/li>\n<li>pour les logements situ\u00e9s en Guadeloupe, en Guyane, \u00e0 la Martinique, \u00e0 La R\u00e9union et \u00e0 Mayotte, une note technique \u00e9tablie par un architecte, un bureau d&#8217;\u00e9tudes qualifi\u00e9 ou tout autre r\u00e9f\u00e9rent technique, impartial et ind\u00e9pendant vis-\u00e0-vis du propri\u00e9taire ou du mandataire qui fait appel \u00e0 lui, justifiant du respect des crit\u00e8res de performance \u00e9nerg\u00e9tique et environnementale \u00e0 l&#8217;issue des travaux ;<\/li>\n<li>une attestation de conformit\u00e9 des installations \u00e9lectriques ;<\/li>\n<li>un certificat de conformit\u00e9 de l&#8217;installation de gaz ; \u2022 une attestation de respect de la r\u00e9glementation d&#8217;accessibilit\u00e9.<\/li>\n<\/ul>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000052200993\" target=\"_blank\">D\u00e9cret no 2025-913 du 5 septembre 2025 relatif \u00e0 la d\u00e9finition des conditions de la r\u00e9habilitation lourde ouvrant droit \u00e0 l&#8217;exon\u00e9ration de plus-value immobili\u00e8re pr\u00e9vue au 7\u00b0 du II de l&#8217;article 150 U du code g\u00e9n\u00e9ral des imp\u00f4ts<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/exoneration-de-plus-values-immobilieres-c-est-quoi-une-rehabilitation-lourde\" target=\"_blank\">Exon\u00e9ration de plus-values immobili\u00e8res : c\u2019est quoi une r\u00e9habilitation lourde ?<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_exonerationpvimmo.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Une exon\u00e9ration temporaire de plus-value au titre des cessions d&#8217;immeubles s\u2019applique en faveur des logements sociaux et interm\u00e9diaires. Le dispositif concerne, outre la r\u00e9habilitation compl\u00e8te de constructions concourant \u00e0 la production d&#8217;immeubles neufs, la r\u00e9habilitation lourde de ces derni\u00e8res dans des conditions qui viennent d\u2019\u00eatre publi\u00e9es. Focus.<\/p>\n","protected":false},"author":0,"featured_media":12596,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-12595","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>Exon\u00e9ration de plus-values immobili\u00e8res : c\u2019est quoi une r\u00e9habilitation lourde ? - 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\/exoneration-de-plus-values-immobilieres-cest-quoi-une-rehabilitation-lourde\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Exon\u00e9ration de plus-values immobili\u00e8res : c\u2019est quoi une r\u00e9habilitation lourde ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Une exon\u00e9ration temporaire de plus-value au titre des cessions d&#039;immeubles s\u2019applique en faveur des logements sociaux et interm\u00e9diaires. Le dispositif concerne, outre la r\u00e9habilitation compl\u00e8te de constructions concourant \u00e0 la production d&#039;immeubles neufs, la r\u00e9habilitation lourde de ces derni\u00e8res dans des conditions qui viennent d\u2019\u00eatre publi\u00e9es. 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