{"id":13732,"date":"2026-03-30T00:00:00","date_gmt":"2026-03-29T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/coup-de-pouce-fiscal-pour-la-renovation-energetique-on-joue-les-prolongations\/"},"modified":"2026-03-30T00:00:00","modified_gmt":"2026-03-29T22:00:00","slug":"coup-de-pouce-fiscal-pour-la-renovation-energetique-on-joue-les-prolongations","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/coup-de-pouce-fiscal-pour-la-renovation-energetique-on-joue-les-prolongations\/","title":{"rendered":"Coup de pouce fiscal pour la r\u00e9novation \u00e9nerg\u00e9tique : on joue les prolongations !"},"content":{"rendered":"<p>Sous r\u00e9serve du respect de certaines conditions, le d\u00e9ficit foncier relatif \u00e0 un bien immobilier peut \u00eatre imput\u00e9 sur le revenu global, dans la limite de 10 700 \u20ac par an. Cette limite annuelle \u00e9tait port\u00e9e, jusqu\u2019au 31 d\u00e9cembre 2025 et sous conditions, \u00e0 21 400 \u20ac concernant certaines d\u00e9penses de travaux de r\u00e9novation \u00e9nerg\u00e9tique. Une limite major\u00e9e prolong\u00e9e\u2026<\/p>\n<h2>D\u00e9ficit foncier : une limite de 21 400 \u20ac prolong\u00e9e<\/h2>\n<p>Pour m\u00e9moire, le d\u00e9ficit foncier est imputable sur le revenu global, sous conditions, dans la limite de 10 700 \u20ac par an, et \u00e0 raison des seuls d\u00e9ficits qui ne proviennent pas des int\u00e9r\u00eats d\u2019emprunt.<\/p>\n<p>Si le montant du revenu global n\u2019est pas suffisant pour absorber ce d\u00e9ficit, l\u2019exc\u00e9dent est alors imputable sur les revenus globaux des 6 ann\u00e9es suivantes.<\/p>\n<p>Pr\u00e9cisons que la fraction du d\u00e9ficit qui exc\u00e8de 10 700 \u20ac, ainsi que la partie du d\u00e9ficit qui provient des int\u00e9r\u00eats d\u2019emprunt, ne peuvent s\u2019imputer que sur les revenus fonciers d\u00e9termin\u00e9s au cours des 10 ann\u00e9es suivantes au maximum.<\/p>\n<p>Cette limite de 10 700 \u20ac est temporairement rehauss\u00e9e \u00e0 21 400 \u20ac par an au maximum lorsque le d\u00e9ficit se rapporte aux d\u00e9penses de travaux de r\u00e9novation \u00e9nerg\u00e9tique qui permettent \u00e0 un bien immobilier de passer d\u2019une classe \u00e9nerg\u00e9tique E, F ou G \u00e0 une classe \u00e9nerg\u00e9tique A, B, C ou D au plus tard le 31 d\u00e9cembre 2025.<\/p>\n<p>Cette disposition exceptionnelle s\u2019applique au titre des d\u00e9penses de r\u00e9novation \u00e9nerg\u00e9tique pour lesquelles un devis a \u00e9t\u00e9 accept\u00e9 \u00e0 compter du 5 novembre 2022 et qui sont pay\u00e9es entre le 1er janvier 2023 et le 31 d\u00e9cembre 2025.<\/p>\n<p>La loi de finances pour 2026 a prolong\u00e9 ce rehaussement temporaire \u00e0 21 400 \u20ac par an jusqu&#8217;au 31 d\u00e9cembre 2027 pour les d\u00e9penses de r\u00e9novation \u00e9nerg\u00e9tique pay\u00e9es entre le 1er janvier 2026 et le 31 d\u00e9cembre 2027.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000053508155\" target=\"_blank\">Loi de finances pour 2026 du 19 f\u00e9vrier 2026, no 2026-103 (article 47)<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/coup-de-pouce-fiscal-pour-la-renovation-energetique-on-joue-les-prolongations\" target=\"_blank\">Coup de pouce fiscal pour la r\u00e9novation \u00e9nerg\u00e9tique : on joue les prolongations !<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_deficitfoncier.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Sous r\u00e9serve du respect de certaines conditions, le d\u00e9ficit foncier relatif \u00e0 un bien immobilier peut \u00eatre imput\u00e9 sur le revenu global, dans la limite de 10 700 \u20ac par an. Cette limite annuelle \u00e9tait port\u00e9e, jusqu\u2019au 31 d\u00e9cembre 2025 et sous conditions, \u00e0 21 400 \u20ac concernant certaines d\u00e9penses de travaux de r\u00e9novation \u00e9nerg\u00e9tique. Une limite major\u00e9e prolong\u00e9e\u2026<\/p>\n","protected":false},"author":0,"featured_media":13733,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,10],"tags":[],"class_list":["post-13732","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","category-le-coin-du-dirigeant"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Coup de pouce fiscal pour la r\u00e9novation \u00e9nerg\u00e9tique : on joue les prolongations ! - 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\/coup-de-pouce-fiscal-pour-la-renovation-energetique-on-joue-les-prolongations\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Coup de pouce fiscal pour la r\u00e9novation \u00e9nerg\u00e9tique : on joue les prolongations ! - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Sous r\u00e9serve du respect de certaines conditions, le d\u00e9ficit foncier relatif \u00e0 un bien immobilier peut \u00eatre imput\u00e9 sur le revenu global, dans la limite de 10 700 \u20ac par an. 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