{"id":12986,"date":"2025-12-05T00:00:00","date_gmt":"2025-12-04T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-proprietaire-qui-travaille-dans-sa-residence-principale\/"},"modified":"2025-12-05T00:00:00","modified_gmt":"2025-12-04T23:00:00","slug":"cest-lhistoire-dun-proprietaire-qui-travaille-dans-sa-residence-principale","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/la-petite-histoire-du-jour\/cest-lhistoire-dun-proprietaire-qui-travaille-dans-sa-residence-principale\/","title":{"rendered":"C\u2019est l\u2019histoire d\u2019un propri\u00e9taire qui \u00ab travaille \u00bb dans sa \u00ab r\u00e9sidence principale \u00bb \u2026"},"content":{"rendered":"<p class=\"title\">C\u2019est l\u2019histoire d\u2019un propri\u00e9taire qui \u00ab travaille \u00bb dans sa \u00ab r\u00e9sidence principale \u00bb \u2026<\/p>\n<div>\n<p>Un propri\u00e9taire ach\u00e8te l\u2019appartement accol\u00e9 au sien, utilisant alors cet appartement, temporairement mis en location, comme bureau pour son activit\u00e9 professionnelle. Mais il d\u00e9cide finalement de le vendre et r\u00e9clame l\u2019exon\u00e9ration fiscale propre aux r\u00e9sidences principales\u2026<\/p>\n<p>Ce que lui refuse l\u2019administration : non seulement l\u2019appartement vendu a \u00e9t\u00e9 temporairement mis en location, mais il \u00e9tait depuis utilis\u00e9 comme bureau pour son activit\u00e9 professionnelle. Ce qui emp\u00eache tout b\u00e9n\u00e9fice de l\u2019exon\u00e9ration fiscale \u00ab r\u00e9sidence principale \u00bb \u2026 \u00ab Faux ! \u00bb, conteste le propri\u00e9taire : son locataire n\u2019est pas rest\u00e9 longtemps et, une fois parti, les 2 appartements ne formaient plus qu\u2019une seule et m\u00eame r\u00e9sidence principale, le 2d \u00e9tant simplement utilis\u00e9 comme bureau\u2026<\/p>\n<p>Mais m\u00eame si le logement vendu, accol\u00e9 \u00e0 l\u2019appartement habit\u00e9, \u00e9tait toujours utilis\u00e9 par le propri\u00e9taire comme bureau, il ne s\u2019agissait pas pour autant d\u2019une \u00ab r\u00e9sidence principale \u00bb, tranche le juge\u2026 qui refuse l\u2019exon\u00e9ration !<\/p>\n<\/p><\/div>\n<div>Source : <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/juri\/id\/CETATEXT000047773684\" target=\"_blank\">Arr\u00eat de la Cour administrative d\u2019appel de Paris du 30 juin 2023, no 21PA05087&nbsp;<\/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-proprietaire-qui-travaille-dans-sa-residence-principale\" 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_Venteappartement.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u2019est l\u2019histoire d\u2019un propri\u00e9taire qui \u00ab travaille \u00bb dans sa \u00ab r\u00e9sidence principale \u00bb \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-12986","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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