{"id":6694,"date":"2022-10-11T05:50:00","date_gmt":"2022-10-11T03:50:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/revenus-fonciers-attention-aux-travaux-realises\/"},"modified":"2022-10-11T05:50:00","modified_gmt":"2022-10-11T03:50:00","slug":"revenus-fonciers-attention-aux-travaux-realises","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/revenus-fonciers-attention-aux-travaux-realises\/","title":{"rendered":"Revenus fonciers : attention aux travaux r\u00e9alis\u00e9s !"},"content":{"rendered":"<p >Une soci\u00e9t\u00e9 effectue de gros travaux sur un immeuble qu\u2019elle d\u00e9tient afin de le mettre en location. \u00c0 cette occasion, elle d\u00e9duit certaines d\u00e9penses de ses revenus fonciers, s\u2019agissant de travaux d\u2019entretien et d\u2019am\u00e9nagement. Ce que conteste l\u2019administration fiscale\u2026 Pourquoi ?<\/p>\n<div>\n<h2> Revenu foncier : attention au caract\u00e8re indissociable de certains travaux\u2026<\/h2>\n<p>Une soci\u00e9t\u00e9 est propri\u00e9taire d\u2019un immeuble \u00e0 usage mixte d\u2019habitation et commercial. Afin de satisfaire son nouveau locataire, elle entreprend d\u2019important travaux :<\/p>\n<ul>\n<li>d\u2019entretien et d\u2019am\u00e9lioration (d\u00e9ductibles des revenus fonciers, toutes conditions remplies) ;<\/li>\n<li>de reconstruction et d\u2019agrandissement (non d\u00e9ductibles des revenus fonciers).<\/li>\n<\/ul>\n<p>Au moment de d\u00e9clarer ses revenus fonciers, la soci\u00e9t\u00e9 d\u00e9cide donc de porter en d\u00e9duction les seuls travaux d\u2019entretien et d\u2019am\u00e9lioration, \u00e0 savoir : les frais de r\u00e9fection d\u2019un conduit de chemin\u00e9e et de fa\u00e7ade, de remplacement de menuiseries, de r\u00e9fection des r\u00e9seaux sanitaires, d\u2019assainissement, de chauffage et de syst\u00e8me \u00e9lectrique.<\/p>\n<p>Sauf qu\u2019\u00e0 la suite d\u2019un contr\u00f4le fiscal, l\u2019administration remet en cause cette d\u00e9duction&#8230;<\/p>\n<p>Selon elle, en effet, ces d\u00e9penses sont indissociables des travaux de reconstruction et d\u2019agrandissement : ils ont \u00e9t\u00e9 r\u00e9alis\u00e9s par une seule entreprise, dans le cadre d\u2019un chantier de reconstruction et d\u2019agrandissement. Une entreprise qui a d\u2019ailleurs \u00e9dit\u00e9 une facture unique.<\/p>\n<p>Par cons\u00e9quent, tout comme les travaux de reconstruction et d\u2019agrandissement, les travaux d\u2019entretien et d\u2019am\u00e9lioration qui n\u2019en sont pas dissociables ne sont pas admis en d\u00e9duction du revenu foncier.<\/p>\n<p>Ce que confirme le juge. La soci\u00e9t\u00e9 ne prouve pas suffisamment que les travaux dont elle demande la d\u00e9duction sont ind\u00e9pendants de l\u2019op\u00e9ration de transformation et d\u2019agrandissement des locaux qu\u2019elle met en location.<\/p>\n<p>Le caract\u00e8re indissociable des d\u00e9penses ne permet donc pas de d\u00e9duction, m\u00eame partielle !<\/p>\n<p><span style=\"text-decoration: underline;\">Source<\/span> : Arr\u00eat de la Cour administrative d\u2019appel de Douai du 30 juin 2022, n\u00b0 20DA01161<\/p>\n<p><a title=\"Revenus fonciers : attention aux travaux r\u00e9alis\u00e9s !\" href=\"https:\/\/www.weblex.fr\/weblex-actualite\/revenus-fonciers-attention-aux-travaux-realises\" rel=\"nofollow noopener\" target=\"_blank\">Revenus fonciers : attention aux travaux r\u00e9alis\u00e9s ! <\/a>\u00a9 Copyright WebLex &#8211; 2022<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/RFtravauxindissociables3.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Une soci\u00e9t\u00e9 effectue de gros travaux sur un immeuble qu\u2019elle d\u00e9tient afin de le mettre en location. \u00c0 cette occasion, elle d\u00e9duit certaines d\u00e9penses de ses revenus fonciers, s\u2019agissant de travaux d\u2019entretien et d\u2019am\u00e9nagement. Ce que conteste l\u2019administration fiscale\u2026 Pourquoi ?<\/p>\n","protected":false},"author":0,"featured_media":6695,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,10],"tags":[],"class_list":["post-6694","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","category-le-coin-du-dirigeant"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Revenus fonciers : attention aux travaux r\u00e9alis\u00e9s ! - 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-attention-aux-travaux-realises\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Revenus fonciers : attention aux travaux r\u00e9alis\u00e9s ! - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Une soci\u00e9t\u00e9 effectue de gros travaux sur un immeuble qu\u2019elle d\u00e9tient afin de le mettre en location. \u00c0 cette occasion, elle d\u00e9duit certaines d\u00e9penses de ses revenus fonciers, s\u2019agissant de travaux d\u2019entretien et d\u2019am\u00e9nagement. 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