{"id":6888,"date":"2022-11-07T05:51:00","date_gmt":"2022-11-07T04:51:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/achat-dimmeuble-a-renover-et-revenus-fonciers-un-calcul-a-faire\/"},"modified":"2022-11-07T05:51:00","modified_gmt":"2022-11-07T04:51:00","slug":"achat-dimmeuble-a-renover-et-revenus-fonciers-un-calcul-a-faire","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/achat-dimmeuble-a-renover-et-revenus-fonciers-un-calcul-a-faire\/","title":{"rendered":"Achat d\u2019immeuble \u00e0 r\u00e9nover et revenus fonciers : un calcul \u00e0 faire\u2026"},"content":{"rendered":"<p >Pour le calcul de son imp\u00f4t sur le revenu, un couple d\u00e9duit de ses revenus fonciers le prix de certains travaux r\u00e9alis\u00e9s sur le bien immobilier qu\u2019il vient d\u2019acheter. Sauf qu\u2019apr\u00e8s lecture de l\u2019acte d\u2019achat, l\u2019administration refuse cette d\u00e9duction. Pourquoi ? Parce qu\u2019il s\u2019agit d\u2019un contrat de \u00ab vente d\u2019immeuble \u00e0 r\u00e9nover \u00bb\u2026 et cela change tout\u2026<\/p>\n<div>\n<h2> Achat d\u2019immeuble \u00e0 r\u00e9nover : attention aux charges non d\u00e9ductibles !<\/h2>\n<p>Un couple ach\u00e8te un immeuble, dans le cadre d\u2019une vente d\u2019immeuble \u00e0 r\u00e9nover, qu\u2019il d\u00e9cide de mettre en location.<\/p>\n<p>L\u2019acte d\u2019achat mentionne que le couple s\u2019engage \u00e0 payer :<\/p>\n<ul>\n<li>54 000 \u20ac le jour de la vente, qui correspondent au prix d\u2019achat ;<\/li>\n<li>156 000 \u20ac pour les travaux de r\u00e9novation r\u00e9alis\u00e9s par le vendeur : 70 200 \u20ac le jour de l\u2019achat, et 85 800 \u20ac \u00e0 verser plus tard, en fonction de l\u2019avancement des travaux.<\/li>\n<\/ul>\n<p>Quelque temps plus tard, pour le calcul de son imp\u00f4t sur le revenu, le couple d\u00e9cide de d\u00e9duire le montant des travaux r\u00e9alis\u00e9s par le vendeur de ses revenus fonciers.<\/p>\n<p>Une erreur, selon l\u2019administration fiscale qui, \u00e0 la lecture de l\u2019acte d\u2019achat, s\u2019aper\u00e7oit que le couple n\u2019a \u00e9t\u00e9 effectivement propri\u00e9taire de l\u2019immeuble qu\u2019\u00e0 compter de l\u2019ach\u00e8vement des travaux.<\/p>\n<p>En cons\u00e9quence, les travaux r\u00e9alis\u00e9s par le vendeur, avant le transfert de propri\u00e9t\u00e9, constituent un \u00e9l\u00e9ment du prix d\u2019achat de l\u2019immeuble\u2026 non d\u00e9ductible des revenus fonciers.<\/p>\n<p>Ce que confirme le juge, qui valide le redressement fiscal ! D\u00e8s lors que le prix des travaux r\u00e9alis\u00e9s par le vendeur s\u2019analyse comme une d\u00e9pense en capital, et non comme une charge de propri\u00e9t\u00e9, il n\u2019est pas d\u00e9ductible des revenus fonciers d\u00e9clar\u00e9s par le couple.<\/p>\n<p><span style=\"text-decoration: underline;\">Source<\/span> :<\/p>\n<ul>\n<li>Arr\u00eat du conseil d&#8217;\u00c9tat du 17 octobre 2022, n\u00b0 460113<\/li>\n<li>Arr\u00eat de la cour administrative d\u2019appel de Bordeaux du 04 novembre 2021, n\u00b0 19BX03720<\/li>\n<\/ul>\n<p><a title=\"Achat d\u2019immeuble \u00e0 r\u00e9nover et revenus fonciers : un calcul \u00e0 faire\u2026\" href=\"https:\/\/www.weblex.fr\/weblex-actualite\/achat-dimmeuble-a-renover-et-revenus-fonciers-un-calcul-a-faire\" rel=\"nofollow noopener\" target=\"_blank\">Achat d\u2019immeuble \u00e0 r\u00e9nover et revenus fonciers : un calcul \u00e0 faire\u2026 <\/a>\u00a9 Copyright WebLex &#8211; 2022<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/venteimmeublearenover.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pour le calcul de son imp\u00f4t sur le revenu, un couple d\u00e9duit de ses revenus fonciers le prix de certains travaux r\u00e9alis\u00e9s sur le bien immobilier qu\u2019il vient d\u2019acheter. Sauf qu\u2019apr\u00e8s lecture de l\u2019acte d\u2019achat, l\u2019administration refuse cette d\u00e9duction. Pourquoi ? Parce qu\u2019il s\u2019agit d\u2019un contrat de \u00ab vente d\u2019immeuble \u00e0 r\u00e9nover \u00bb\u2026 et cela change tout\u2026<\/p>\n","protected":false},"author":0,"featured_media":6889,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,10],"tags":[],"class_list":["post-6888","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>Achat d\u2019immeuble \u00e0 r\u00e9nover et revenus fonciers : un calcul \u00e0 faire\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\/achat-dimmeuble-a-renover-et-revenus-fonciers-un-calcul-a-faire\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Achat d\u2019immeuble \u00e0 r\u00e9nover et revenus fonciers : un calcul \u00e0 faire\u2026 - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Pour le calcul de son imp\u00f4t sur le revenu, un couple d\u00e9duit de ses revenus fonciers le prix de certains travaux r\u00e9alis\u00e9s sur le bien immobilier qu\u2019il vient d\u2019acheter. 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