{"id":5368,"date":"2021-04-09T01:25:00","date_gmt":"2021-04-08T23:25:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-proprietaire-qui-fait-realiser-des-travaux-dans-un-appartement-inoccupe\/"},"modified":"2021-04-09T01:25:00","modified_gmt":"2021-04-08T23:25:00","slug":"cest-lhistoire-dun-proprietaire-qui-fait-realiser-des-travaux-dans-un-appartement-inoccupe","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/la-petite-histoire-du-jour\/cest-lhistoire-dun-proprietaire-qui-fait-realiser-des-travaux-dans-un-appartement-inoccupe\/","title":{"rendered":"C\u2019est l\u2019histoire d\u2019un propri\u00e9taire qui fait r\u00e9aliser des travaux dans un appartement inoccup\u00e9\u2026"},"content":{"rendered":"<div>\n<p class=\"title\">C\u2019est l\u2019histoire d\u2019un propri\u00e9taire qui fait r\u00e9aliser des travaux dans un appartement inoccup\u00e9\u2026<\/p>\n<p>Propri\u00e9taire d\u2019un appartement, un bailleur a, pour calculer ses revenus fonciers imposables, d\u00e9duit diverses d\u00e9penses de travaux de r\u00e9paration. D\u00e9penses dont l\u2019administration refuse la d\u00e9duction fiscale apr\u00e8s avoir constat\u00e9 que l\u2019appartement n\u2019a \u00e9t\u00e9 effectivement lou\u00e9 que 3 ans apr\u00e8s la r\u00e9alisation de ces travaux\u2026<\/p>\n<p>\u00ab Et il y a une bonne raison \u00e0 cela \u00bb, r\u00e9pond le bailleur : si l\u2019appartement est rest\u00e9 inoccup\u00e9 aussi longtemps, c\u2019est \u00e0 la suite du d\u00e9c\u00e8s brutal de sa grand-tante, dont il \u00e9tait convenu qu\u2019elle louerait l\u2019appartement, puis \u00e0 l\u2019impossibilit\u00e9 de trouver un nouveau locataire, en d\u00e9pit des annonces de location publi\u00e9es sur les r\u00e9seaux sociaux.<\/p>\n<p>Des annonces publi\u00e9es 2 ans apr\u00e8s le d\u00e9c\u00e8s, rel\u00e8ve le juge qui donne raison \u00e0 l\u2019administration : parce que le bailleur n\u2019apporte pas la preuve des diligences qu\u2019il aurait accomplies afin de placer l\u2019appartement en location, il doit \u00eatre regard\u00e9 comme s\u2019en \u00e9tant r\u00e9serv\u00e9 la jouissance\u2026 quand bien m\u00eame il ne l\u2019aurait pas effectivement occup\u00e9.<\/p>\n<p><\/p>\n<p class=\"sources\"><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000042564476?init=true&amp;page=1&amp;query=19MA01732&amp;searchField=ALL&amp;tab_selection=all\" target=\"_blank\" rel=\"noopener\">Arr\u00eat de la Cour administrative d\u2019appel de Marseille du 19 novembre 2020, n\u00b019MA01732<\/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\/travaux.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<div class=\"mt5\">C\u2019est l\u2019histoire d\u2019un propri\u00e9taire qui fait r\u00e9aliser des travaux dans un appartement inoccup\u00e9\u2026<\/div>\n","protected":false},"author":0,"featured_media":3701,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-5368","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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