{"id":5501,"date":"2021-08-24T23:23:00","date_gmt":"2021-08-24T21:23:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/engagement-de-location-et-reduction-dimpot-chaque-jour-compte\/"},"modified":"2021-08-24T23:23:00","modified_gmt":"2021-08-24T21:23:00","slug":"engagement-de-location-et-reduction-dimpot-chaque-jour-compte","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/le-saviez-vous\/engagement-de-location-et-reduction-dimpot-chaque-jour-compte\/","title":{"rendered":"Engagement de location  et r\u00e9duction d&#8217;imp\u00f4t : chaque jour compte\u2026"},"content":{"rendered":"<div class=\"quizz\">\n<div class=\"question-quizz\">\n<p>Petite question du jour :<\/p>\n<p>Le propri\u00e9taire d&#8217;un appartement, achet\u00e9 en 2015, a b\u00e9n\u00e9fici\u00e9 d&#8217;une r\u00e9duction d&#8217;imp\u00f4t dans le cadre d&#8217;un dispositif de d\u00e9fiscalisation immobili\u00e8re, qui suppose le respect d&#8217;un engagement de location.<\/p>\n<p>Suite au d\u00e9part de son locataire, il rencontre des difficult\u00e9s pour le relouer. Cela fait, en effet,  pr\u00e8s de 13 mois qu&#8217;il a mandat\u00e9 une agence immobili\u00e8re pour lui trouver un locataire, qu&#8217;il fait publier r\u00e9guli\u00e8rement des annonces, etc., sans succ\u00e8s.<\/p>\n<p>Au vu de cette situation, l&#8217;administration fiscale peut-elle remettre en cause la r\u00e9duction d&#8217;imp\u00f4t obtenue ?<\/p><\/div>\n<ul class=\"propal-quizz\">\n<li class=\"quizz-a\"><a href=\"#reponse\" onclick=\"document.getElementById('page-fiche').classList.add('quizz-open'); return false;\">Oui<\/a><\/li>\n<li class=\"quizz-b\"><a href=\"#reponse\" onclick=\"document.getElementById('page-fiche').classList.add('quizz-open'); return false;\">Non<\/a><\/li>\n<\/ul>\n<div id=\"rna\" class=\"reponse-non-affichee\">La r\u00e9ponse n&#8217;est pas toujours celle que l&#8217;on croit&#8230;<\/div>\n<div id=\"reponse\" class=\"reponse-quizz-in\">La bonne r\u00e9ponse est&#8230;<br \/> <span class=\"reponse-a\">Oui<\/span><br \/>Dans la plupart des dispositifs de d\u00e9fiscalisation immobili\u00e8re, le b\u00e9n\u00e9fice de la r\u00e9duction d&#8217;imp\u00f4t suppose que le bien soit lou\u00e9 de mani\u00e8re effective et continue pendant toute la dur\u00e9e de l&#8217;engagement de location.<\/p>\n<p>Lorsqu&#8217;un locataire donne son cong\u00e9 pendant la p\u00e9riode couverte par l&#8217;engagement de location, le bailleur doit imp\u00e9rativement trouver un nouveau locataire, dans un d\u00e9lai de 12 mois \u00e0 compter de la date de r\u00e9ception de la lettre recommand\u00e9e par laquelle le locataire sortant lui a signifi\u00e9 son cong\u00e9.<\/p>\n<p>A d\u00e9faut de relocation effective dans ce d\u00e9lai de 12 mois, l&#8217;administration pourra remettre en cause la r\u00e9duction d&#8217;imp\u00f4t obtenue.<\/p>\n<p>Ici, puisque l&#8217;appartement n&#8217;a pas \u00e9t\u00e9 relou\u00e9 depuis pr\u00e8s de 13 mois, l&#8217;administration fiscale peut effectivement remettre en cause la r\u00e9duction d&#8217;imp\u00f4t obtenue par le propri\u00e9taire.<\/p><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Petite question du jour :<\/p>\n<p>Le propri\u00e9taire d&#8217;un appartement, achet\u00e9 en 2015, a b\u00e9n\u00e9fici\u00e9 d&#8217;une r\u00e9duction d&#8217;imp\u00f4t dans le cadre d&#8217;un dispositif de d\u00e9fiscalisation immobili\u00e8re, qui suppose le respect d&#8217;un engagement de location.<\/p>\n<p>Suite au d\u00e9part de son locataire, il rencontre des difficult\u00e9s pour le relouer. Cela fait, en effet,  pr\u00e8s de 13 mois qu&#8217;il a mandat\u00e9 une agence immobili\u00e8re pour lui trouver un locataire, qu&#8217;il fait publier r\u00e9guli\u00e8rement des annonces, etc., sans succ\u00e8s.<\/p>\n<p>Au vu de cette situation, l&#8217;administration fiscale peut-elle remettre en cause la r\u00e9duction d&#8217;imp\u00f4t obtenue ?<\/p>\n","protected":false},"author":0,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[],"class_list":["post-5501","post","type-post","status-publish","format-standard","hentry","category-le-saviez-vous"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Engagement de location et r\u00e9duction d&#039;imp\u00f4t : chaque jour compte\u2026 - 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\/engagement-de-location-et-reduction-dimpot-chaque-jour-compte\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Engagement de location et r\u00e9duction d&#039;imp\u00f4t : chaque jour compte\u2026 - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Petite question du jour :Le propri\u00e9taire d&#039;un appartement, achet\u00e9 en 2015, a b\u00e9n\u00e9fici\u00e9 d&#039;une r\u00e9duction d&#039;imp\u00f4t dans le cadre d&#039;un dispositif de d\u00e9fiscalisation immobili\u00e8re, qui suppose le respect d&#039;un engagement de location.Suite au d\u00e9part de son locataire, il rencontre des difficult\u00e9s pour le relouer. 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