{"id":7316,"date":"2023-01-13T01:25:00","date_gmt":"2023-01-13T00:25:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dune-sci-qui-recherche-desesperement-un-locataire\/"},"modified":"2023-01-27T03:05:09","modified_gmt":"2023-01-27T02:05:09","slug":"cest-lhistoire-dune-sci-qui-recherche-desesperement-un-locataire","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/la-petite-histoire-du-jour\/cest-lhistoire-dune-sci-qui-recherche-desesperement-un-locataire\/","title":{"rendered":"C\u2019est l\u2019histoire d\u2019une SCI qui recherche (d\u00e9sesp\u00e9r\u00e9ment ?) un locataire\u2026"},"content":{"rendered":"<div>\n<p class=\"title\">C\u2019est l\u2019histoire d\u2019une SCI qui recherche (d\u00e9sesp\u00e9r\u00e9ment ?) un locataire\u2026<\/p>\n<p>Une SCI, propri\u00e9taire d\u2019un local commercial qu\u2019elle destine \u00e0 la location, fait r\u00e9aliser des travaux d\u2019entretien et de r\u00e9paration, et d\u00e9duit de son r\u00e9sultat imposable les d\u00e9penses correspondantes. Une d\u00e9duction refus\u00e9e par l\u2019administration fiscale : le local est inoccup\u00e9 depuis pr\u00e8s de 5 ans\u2026<\/p>\n<p>Ce n\u2019est pourtant pas faute de chercher un locataire, contestent les associ\u00e9s de la SCI, qui rappellent qu\u2019ils ont accompli de nombreuses d\u00e9marches pour louer ce local : ils ont confi\u00e9 \u00e0 2 agences immobili\u00e8res le soin de trouver un nouvel occupant, ils ont publi\u00e9 des annonces sur un site web, ils ont rencontr\u00e9 en vain des candidats \u00e0 la location\u2026 Insuffisant, pour l\u2019administration, qui constate qu\u2019au cours de ces ann\u00e9es, aucun effort \u00e0 la baisse sur le prix du loyer n\u2019a \u00e9t\u00e9 fait (ni prouv\u00e9)\u2026<\/p>\n<p>Ce que retient le juge qui rel\u00e8ve aussi l\u2019absence d\u2019indication permettant de comparer le loyer demand\u00e9 par rapport au prix du march\u00e9 et la dur\u00e9e d&#8217;inoccupation du local\u2026 pour donner raison \u00e0 l\u2019administration !<\/p>\n<p><\/p>\n<p class=\"sources\"><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000046492391?init=true&amp;page=1&amp;query=20LY02787&amp;searchField=ALL&amp;tab_selection=all\" target=\"_blank\" rel=\"noopener\">Arr\u00eat de la cour administrative d\u2019appel de Lyon du 20 octobre 2022, n\u00b0 20LY02787<\/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\/logementdecent.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<div class=\"mt5\">C\u2019est l\u2019histoire d\u2019une SCI qui recherche (d\u00e9sesp\u00e9r\u00e9ment ?) un locataire\u2026<\/div>\n","protected":false},"author":0,"featured_media":7395,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-7316","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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