{"id":5382,"date":"2021-05-07T01:25:00","date_gmt":"2021-05-06T23:25:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-proprietaire-qui-pensait-pour-ses-revenus-fonciers-pouvoir-deduire-des-interets-demprunt\/"},"modified":"2021-05-07T01:25:00","modified_gmt":"2021-05-06T23:25:00","slug":"cest-lhistoire-dun-proprietaire-qui-pensait-pour-ses-revenus-fonciers-pouvoir-deduire-des-interets-demprunt","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/la-petite-histoire-du-jour\/cest-lhistoire-dun-proprietaire-qui-pensait-pour-ses-revenus-fonciers-pouvoir-deduire-des-interets-demprunt\/","title":{"rendered":"C\u2019est l\u2019histoire d\u2019un propri\u00e9taire qui pensait, pour ses revenus fonciers, pouvoir d\u00e9duire des int\u00e9r\u00eats d\u2019emprunt\u2026"},"content":{"rendered":"<div>\n<p class=\"title\">C\u2019est l\u2019histoire d\u2019un propri\u00e9taire qui pensait, pour ses revenus fonciers, pouvoir d\u00e9duire des int\u00e9r\u00eats d\u2019emprunt\u2026<\/p>\n<p>Un propri\u00e9taire ach\u00e8te un appartement, qu\u2019il finance gr\u00e2ce \u00e0 un emprunt bancaire, et le met en location. Pour le calcul de son revenu foncier imposable, il d\u00e9duit les int\u00e9r\u00eats de cet emprunt bancaire, comme cela est permis\u2026<\/p>\n<p>Une d\u00e9duction pourtant refus\u00e9e par l\u2019administration fiscale qui constate qu\u2019ici, le propri\u00e9taire ne prouve pas que l\u2019emprunt en question a servi \u00e0 acheter l\u2019appartement plac\u00e9 en location : l\u2019acte d\u2019achat de l\u2019appartement ne fait mention d\u2019aucun emprunt, le tableau d\u2019amortissement produit par le propri\u00e9taire ne pr\u00e9cise pas l\u2019affectation du pr\u00eat \u00e0 l\u2019achat de l\u2019appartement et la d\u00e9duction pratiqu\u00e9e par lui ne correspond pas au montant des int\u00e9r\u00eats mentionn\u00e9s sur ce m\u00eame tableau d\u2019amortissement.<\/p>\n<p>Autant d\u2019\u00e9l\u00e9ments qui, pour le juge, laissent supposer que cet emprunt n\u2019a effectivement pas servi \u00e0 financer l\u2019achat de l\u2019appartement. Le montant des int\u00e9r\u00eats correspondants n\u2019est donc pas d\u00e9ductible des revenus fonciers, confirme le juge\u2026 qui valide le redressement fiscal !<\/p>\n<p><\/p>\n<p class=\"sources\"><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000041902864?init=true&amp;page=1&amp;query=18BX02120&amp;searchField=ALL&amp;tab_selection=all\" target=\"_blank\" rel=\"noopener\">Arr\u00eat de la Cour administrative d\u2019appel de Bordeaux du 20 mai 2020, n\u00b018BX02120<\/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\/revenusdistribues.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<div class=\"mt5\">C\u2019est l\u2019histoire d\u2019un propri\u00e9taire qui pensait, pour ses revenus fonciers, pouvoir d\u00e9duire des int\u00e9r\u00eats d\u2019emprunt\u2026<\/div>\n","protected":false},"author":0,"featured_media":4427,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-5382","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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