{"id":7414,"date":"2023-01-27T01:25:00","date_gmt":"2023-01-27T00:25:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-couple-qui-realise-des-travaux-trop-importants-aux-yeux-de-ladministration-fiscale\/"},"modified":"2023-01-27T01:25:00","modified_gmt":"2023-01-27T00:25:00","slug":"cest-lhistoire-dun-couple-qui-realise-des-travaux-trop-importants-aux-yeux-de-ladministration-fiscale","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/la-petite-histoire-du-jour\/cest-lhistoire-dun-couple-qui-realise-des-travaux-trop-importants-aux-yeux-de-ladministration-fiscale\/","title":{"rendered":"C\u2019est l\u2019histoire d\u2019un couple qui r\u00e9alise des travaux\u2026 trop importants aux yeux de l\u2019administration fiscale\u2026"},"content":{"rendered":"<div>\n<p class=\"title\">C\u2019est l\u2019histoire d\u2019un couple qui r\u00e9alise des travaux\u2026 trop importants aux yeux de l\u2019administration fiscale\u2026<\/p>\n<p>Un couple, propri\u00e9taire d\u2019un appartement dans un immeuble, re\u00e7oit des appels de fonds du syndic relatifs \u00e0 des travaux de r\u00e9novation, qu\u2019il va d\u00e9duire de son revenu foncier. Ce qui g\u00e9n\u00e8re un d\u00e9ficit\u2026 que l\u2019administration fiscale va toutefois lui contester\u2026<\/p>\n<p>Elle consulte avec attention la facture et constate que lesdits travaux portent sur la restauration compl\u00e8te de l&#8217;immeuble : travaux de terrassement, de fondation, de charpente, ravalement de fa\u00e7ade, couverture, \u00e9lectricit\u00e9, plomberie, peintures int\u00e9rieures et ext\u00e9rieures, am\u00e9nagements des sols, des planchers, des cloisons, des murs, etc. Tout concourt \u00e0 consid\u00e9rer qu\u2019il s\u2019agit de travaux de reconstruction\u2026 non d\u00e9ductibles, rappelle l\u2019administration\u2026 Sauf que, pris isol\u00e9ment, ce ne sont que des travaux d\u2019am\u00e9lioration\u2026 d\u00e9ductibles, eux, maintient le couple\u2026<\/p>\n<p>Mais indissociables de l\u2019op\u00e9ration globale de r\u00e9novation de l\u2019immeuble, estime le juge qui donne ici raison \u00e0 l\u2019administration fiscale : ces travaux ne sont donc pas d\u00e9ductibles !<\/p>\n<p><\/p>\n<p class=\"sources\"><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000045959522?init=true&amp;page=1&amp;query=20bx02356&amp;searchField=ALL&amp;tab_selection=all\" target=\"_blank\" rel=\"noopener\">Arr\u00eat de la cour administrative d\u2019appel de Bordeaux du 21 juin 2022, n\u00b0 20BX02356<\/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\/immeuble.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<div class=\"mt5\">C\u2019est l\u2019histoire d\u2019un couple qui r\u00e9alise des travaux\u2026 trop importants aux yeux de l\u2019administration fiscale\u2026<\/div>\n","protected":false},"author":0,"featured_media":4061,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-7414","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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