{"id":12672,"date":"2025-09-26T00:00:00","date_gmt":"2025-09-25T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-bailleur-commercial-qui-veut-ameliorer-lacces-a-ses-locaux-commerciaux\/"},"modified":"2025-09-26T00:00:00","modified_gmt":"2025-09-25T22:00:00","slug":"cest-lhistoire-dun-bailleur-commercial-qui-veut-ameliorer-lacces-a-ses-locaux-commerciaux","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/la-petite-histoire-du-jour\/cest-lhistoire-dun-bailleur-commercial-qui-veut-ameliorer-lacces-a-ses-locaux-commerciaux\/","title":{"rendered":"C\u2019est l\u2019histoire d\u2019un bailleur (commercial) qui veut am\u00e9liorer l\u2019acc\u00e8s \u00e0 ses locaux (commerciaux)\u2026"},"content":{"rendered":"<p class=\"title\">C\u2019est l\u2019histoire d\u2019un bailleur (commercial) qui veut am\u00e9liorer l\u2019acc\u00e8s \u00e0 ses locaux (commerciaux)\u2026<\/p>\n<div>\n<p>Propri\u00e9taire, par l\u2019interm\u00e9diaire d\u2019une SCI, d\u2019un b\u00e2timent commercial entour\u00e9 d\u2019un parking de 1 350 m2 qu\u2019il met en location, un couple fait r\u00e9aliser des travaux de goudronnage du parking qu\u2019il d\u00e9duit de ses revenus fonciers. Ce que lui refuse l\u2019administration fiscale qui lui r\u00e9clame un suppl\u00e9ment d\u2019imp\u00f4t\u2026<\/p>\n<p>Le parking \u00e9tant initialement en gravier, le goudronnage a constitu\u00e9 une am\u00e9lioration significative du rev\u00eatement, d\u00e9passant le simple entretien, constate l\u2019administration fiscale. Or, seules les d\u00e9penses de r\u00e9paration et d\u2019entretien sont d\u00e9ductibles dans ce cas, et non les travaux d\u2019am\u00e9lioration, rappelle-t-elle\u2026 \u00c0 l\u2019exception de ceux destin\u00e9s \u00e0 faciliter l\u2019acc\u00e8s au b\u00e2timent des personnes handicap\u00e9es, ce qui est le cas ici, se d\u00e9fend le couple\u2026<\/p>\n<p>Sauf que le goudronnage n&#8217;a pas am\u00e9lior\u00e9 l&#8217;accessibilit\u00e9 de l&#8217;immeuble, situ\u00e9 dans une zone commerciale sans am\u00e9nagements sp\u00e9cifiques pour les personnes handicap\u00e9es, ajoute le juge pour qui les travaux en cause 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\/CETATEXT000051898797?query=taxe+fonci%C3%A8re+CGI&amp;searchField=ALL&amp;tab_selection=cetat\" target=\"_blank\">Arr\u00eat de la Cour administrative d\u2019appel de Marseille du 10 juillet 2025, no 24MA00640<\/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-bailleur-commercial-qui-veut-ameliorer-l-acces-a-ses-locaux-commerciaux\" 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_bailcommercial.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u2019est l\u2019histoire d\u2019un bailleur (commercial) qui veut am\u00e9liorer l\u2019acc\u00e8s \u00e0 ses locaux (commerciaux)\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-12672","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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