{"id":292,"date":"2021-01-29T01:25:00","date_gmt":"2021-01-29T00:25:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/cest-lhistoire-dun-proprietaire-qui-restaure-agrandit-une-maison\/"},"modified":"2022-06-06T10:34:34","modified_gmt":"2022-06-06T08:34:34","slug":"cest-lhistoire-dun-proprietaire-qui-restaure-agrandit-une-maison","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/la-petite-histoire-du-jour\/cest-lhistoire-dun-proprietaire-qui-restaure-agrandit-une-maison\/","title":{"rendered":"C\u2019est l\u2019histoire d\u2019un propri\u00e9taire qui restaure (agrandit ?) une maison\u2026"},"content":{"rendered":"<div>\n<p class=\"title\">C\u2019est l\u2019histoire d\u2019un propri\u00e9taire qui restaure (agrandit ?) une maison\u2026<\/p>\n<p>Apr\u00e8s avoir achet\u00e9 un ancien corps de ferme compos\u00e9 d\u2019une maison plac\u00e9e en location et d\u2019un second logement lui servant de r\u00e9sidence principale, un propri\u00e9taire engage d\u2019importants travaux de restauration. Des d\u00e9penses qu\u2019il d\u00e9duit de ses revenus fonciers, s\u2019agissant, selon lui, de travaux d\u2019am\u00e9nagement\u2026<\/p>\n<p>\u2026 de reconstruction plut\u00f4t, constate l\u2019administration fiscale qui rel\u00e8ve des discordances entre la surface habitable de ce corps de ferme avant travaux, telle que mentionn\u00e9e sur le cadastre, et celle mentionn\u00e9e par le propri\u00e9taire lui-m\u00eame dans les diff\u00e9rentes d\u00e9clarations qu\u2019il a d\u00e9pos\u00e9es \u00e0 l\u2019issue de ces travaux. Des \u00e9l\u00e9ments qui lui suffisent \u00e0 conclure que la restauration r\u00e9alis\u00e9e a, en r\u00e9alit\u00e9, entra\u00een\u00e9 une augmentation de la surface habitable de la long\u00e8re\u2026<\/p>\n<p>Ce que valide le juge, pour qui les travaux, qui ont effectivement augment\u00e9 la surface habitable de ce corps de ferme, \u00e9quivalent par leur importance et leurs caract\u00e9ristiques \u00e0 des travaux de reconstruction\u2026 non d\u00e9ductibles !<\/p>\n<p><\/p>\n<p class=\"sources\"><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000042381597?tab_selection=all&amp;searchField=ALL&amp;query=19NT01509&amp;page=1&amp;init=true\" target=\"_blank\" rel=\"noopener\">Arr\u00eat de la Cour administrative d\u2019appel de Nantes du 24 septembre 2020, n\u00b019NT01509<\/a><\/p>\n<p><a href=\"https:\/\/www.weblex.fr\/la-petite-histoire-du-jour\" target=\"_blank\" rel=\"noopener\">La petite histoire du jour<\/a><\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/agrandissementmaison.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<div class=\"mt5\">C\u2019est l\u2019histoire d\u2019un propri\u00e9taire qui restaure (agrandit ?) une maison\u2026<\/div>\n","protected":false},"author":0,"featured_media":293,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-292","post","type-post","status-publish","format-standard","has-post-thumbnail","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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