{"id":6277,"date":"2022-07-20T05:51:00","date_gmt":"2022-07-20T03:51:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/dispositif-malraux-petit-rappel-utile\/"},"modified":"2022-07-20T05:51:00","modified_gmt":"2022-07-20T03:51:00","slug":"dispositif-malraux-petit-rappel-utile","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/dispositif-malraux-petit-rappel-utile\/","title":{"rendered":"Dispositif Malraux : petit rappel (utile)\u2026"},"content":{"rendered":"

Parce que le montant des d\u00e9penses de restauration de l\u2019immeuble qu\u2019il souhaite mettre en location exc\u00e8de le plafond de la r\u00e9duction d\u2019imp\u00f4t sur le revenu dite \u00ab Malraux \u00bb dont il b\u00e9n\u00e9ficie, un couple d\u00e9cide de d\u00e9duire le reliquat restant de ses revenus fonciers. Ce que n\u2019appr\u00e9cie pas l\u2019administration fiscale\u2026<\/p>\n

\n

Dispositif Malraux : 1 (seule et unique) r\u00e9duction d\u2019imp\u00f4t<\/h2>\n

Un couple d\u00e9cide de restaurer un immeuble qu\u2019il souhaite mettre en location et b\u00e9n\u00e9ficie, \u00e0 cette occasion, d\u2019une r\u00e9duction d\u2019imp\u00f4t sur le revenu dite \u00ab Malraux \u00bb.<\/p>\n

Pour m\u00e9moire, ce dispositif de faveur pr\u00e9voit l\u2019octroi d\u2019une r\u00e9duction d\u2019imp\u00f4t aux personnes qui investissent dans des op\u00e9rations de restauration immobili\u00e8re, dans certains quartiers pr\u00e9cis\u00e9ment d\u00e9finis, en vue de mettre en location leur immeuble.<\/p>\n

Dans le cadre de ce dispositif, le couple b\u00e9n\u00e9ficie d\u2019une r\u00e9duction d\u2019imp\u00f4t d\u2019un montant de 100 000 \u20ac au titre de chacune des 3 ann\u00e9es pendant lesquelles les travaux ont eu lieu.<\/p>\n

Constatant qu\u2019une partie des d\u00e9penses de travaux engag\u00e9es exc\u00e8de le plafond annuel de la r\u00e9duction d\u2019imp\u00f4t, le couple d\u00e9cide de d\u00e9duire le reliquat de ses revenus fonciers\u2026<\/p>\n

Mais l\u2019administration s\u2019oppose \u00e0 cette d\u00e9duction : elle rappelle, en effet, que les personnes qui choisissent de b\u00e9n\u00e9ficier du dispositif Malraux pour les d\u00e9penses qu\u2019elles ont engag\u00e9es en vue de la restauration d\u2019un immeuble ne peuvent, dans le m\u00eame temps, d\u00e9duire ces m\u00eames d\u00e9penses de leurs revenus fonciers. Et ce, m\u00eame si le montant des d\u00e9penses engag\u00e9es exc\u00e8de le plafond du dispositif de faveur\u2026<\/p>\n

Ce que confirme le juge : le couple, qui a d\u2019ores et d\u00e9j\u00e0 b\u00e9n\u00e9fici\u00e9 du dispositif Malraux pour les d\u00e9penses de restauration de l\u2019immeuble, ne peut pas d\u00e9duire le solde de celles-ci de ses revenus fonciers.<\/p>\n

Le redressement fiscal est donc valid\u00e9.<\/p>\n

Notez que pour les demandes de permis de construire ou les d\u00e9clarations pr\u00e9alables d\u00e9pos\u00e9es apr\u00e8s le 31 d\u00e9cembre 2016, le plafond des d\u00e9penses \u00e9ligibles au dispositif Malraux ob\u00e9it d\u00e9sormais \u00e0 une limite pluriannuelle de 400 000 \u20ac sur 4 ans.<\/p>\n

Source : Arr\u00eat de la Cour administrative d\u2019appel de Bordeaux du 21 juin 2022, n\u00b0 20BX02345<\/p>\n

Dispositif Malraux : il faut parfois faire des choix\u2026<\/a> \u00a9 Copyright WebLex – 2022<\/p>\n<\/div>\n

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

Parce que le montant des d\u00e9penses de restauration de l\u2019immeuble qu\u2019il souhaite mettre en location exc\u00e8de le plafond de la r\u00e9duction d\u2019imp\u00f4t sur le revenu dite \u00ab Malraux \u00bb dont il b\u00e9n\u00e9ficie, un couple d\u00e9cide de d\u00e9duire le reliquat restant de ses revenus fonciers. Ce que n\u2019appr\u00e9cie pas l\u2019administration fiscale\u2026<\/p>\n","protected":false},"author":0,"featured_media":6278,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,10],"tags":[],"class_list":["post-6277","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","category-le-coin-du-dirigeant"],"acf":[],"yoast_head":"\nDispositif Malraux : petit rappel (utile)\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\/dispositif-malraux-petit-rappel-utile\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Dispositif Malraux : petit rappel (utile)\u2026 - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Parce que le montant des d\u00e9penses de restauration de l\u2019immeuble qu\u2019il souhaite mettre en location exc\u00e8de le plafond de la r\u00e9duction d\u2019imp\u00f4t sur le revenu dite \u00ab Malraux \u00bb dont il b\u00e9n\u00e9ficie, un couple d\u00e9cide de d\u00e9duire le reliquat restant de ses revenus fonciers. 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