{"id":335,"date":"2021-03-23T05:49:00","date_gmt":"2021-03-23T04:49:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/revenus-fonciers-travaux-de-reamenagement-travaux-de-reconstruction\/"},"modified":"2021-03-28T03:00:35","modified_gmt":"2021-03-28T01:00:35","slug":"revenus-fonciers-travaux-de-reamenagement-travaux-de-reconstruction","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/revenus-fonciers-travaux-de-reamenagement-travaux-de-reconstruction\/","title":{"rendered":"Revenus fonciers : travaux de r\u00e9am\u00e9nagement = travaux de reconstruction ?"},"content":{"rendered":"

Parce qu\u2019ils ont engag\u00e9 des travaux d\u2019am\u00e9nagement dans une maison qui leur appartient, des propri\u00e9taires d\u00e9duisent les d\u00e9penses correspondantes de leurs revenus fonciers\u2026 Des travaux de reconstruction plut\u00f4t, estime l\u2019administration, qui leur refuse alors cette d\u00e9duction. A tort ou \u00e0 raison ?<\/p>\n

\n

Revenus fonciers : avez-vous touch\u00e9 au gros \u0153uvre ?<\/h2>\n

Apr\u00e8s avoir achet\u00e9 une ancienne maison de ma\u00eetre, des propri\u00e9taires engagent d\u2019importants travaux afin d\u2019y cr\u00e9er 11 appartements. Des d\u00e9penses qu\u2019ils d\u00e9duisent ensuite de leurs revenus fonciers, s\u2019agissant de simples travaux d\u2019am\u00e9nagement\u2026<\/p>\n

Mais pas pour l\u2019administration fiscale, pour qui les travaux, qui ont n\u00e9cessit\u00e9 un r\u00e9am\u00e9nagement interne complet (installation de cuisines et de sanitaires dans les 11 appartements, r\u00e9fection totale des r\u00e9seaux d\u2019eau, d\u2019\u00e9lectricit\u00e9 et d\u2019\u00e9vacuation), s\u2019assimilent \u00e0 des travaux de reconstruction\u2026non d\u00e9ductibles\u2026<\/p>\n

Sauf que ces travaux n\u2019ont pas affect\u00e9 de mani\u00e8re importante le gros \u0153uvre et ne sont pas d\u2019une ampleur suffisante pour \u00eatre qualifi\u00e9s de travaux de reconstruction, constate le juge. Le redressement fiscal est donc annul\u00e9 sur ce point.<\/p>\n

Source : Arr\u00eat du Conseil d\u2019Etat du 11 f\u00e9vrier 2021, n\u00b0431595<\/p>\n

Revenus fonciers : travaux de r\u00e9am\u00e9nagement = travaux de reconstruction ?<\/a> \u00a9 Copyright WebLex – 2021<\/p>\n<\/div>\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

Parce qu\u2019ils ont engag\u00e9 des travaux d\u2019am\u00e9nagement dans une maison qui leur appartient, des propri\u00e9taires d\u00e9duisent les d\u00e9penses correspondantes de leurs revenus fonciers\u2026 Des travaux de reconstruction plut\u00f4t, estime l\u2019administration, qui leur refuse alors cette d\u00e9duction. A tort ou \u00e0 raison ?<\/p>\n","protected":false},"author":0,"featured_media":3251,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,10],"tags":[],"class_list":["post-335","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","category-le-coin-du-dirigeant"],"acf":[],"yoast_head":"\nRevenus fonciers : travaux de r\u00e9am\u00e9nagement = travaux de reconstruction ? - 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\/revenus-fonciers-travaux-de-reamenagement-travaux-de-reconstruction\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Revenus fonciers : travaux de r\u00e9am\u00e9nagement = travaux de reconstruction ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Parce qu\u2019ils ont engag\u00e9 des travaux d\u2019am\u00e9nagement dans une maison qui leur appartient, des propri\u00e9taires d\u00e9duisent les d\u00e9penses correspondantes de leurs revenus fonciers\u2026 Des travaux de reconstruction plut\u00f4t, estime l\u2019administration, qui leur refuse alors cette d\u00e9duction. 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