{"id":761,"date":"2021-01-15T05:49:00","date_gmt":"2021-01-15T04:49:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/defiscalisation-pinel-cest-quoi-un-batiment-dhabitation-collectif\/"},"modified":"2021-04-16T03:00:46","modified_gmt":"2021-04-16T01:00:46","slug":"defiscalisation-pinel-cest-quoi-un-batiment-dhabitation-collectif","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/defiscalisation-pinel-cest-quoi-un-batiment-dhabitation-collectif\/","title":{"rendered":"D\u00e9fiscalisation Pinel : c\u2019est quoi un \u00ab b\u00e2timent d\u2019habitation collectif \u00bb ?"},"content":{"rendered":"

Depuis le 1er janvier 2021, la r\u00e9duction d\u2019imp\u00f4t sur le revenu \u00ab Pinel \u00bb est r\u00e9serv\u00e9e aux investissements portant sur des logements situ\u00e9s dans des b\u00e2timents d\u2019habitation collectifs. Mais c\u2019est quoi un \u00ab b\u00e2timent d\u2019habitation collectif \u00bb ? R\u00e9ponse de l\u2019administration fiscale\u2026<\/p>\n

\n

\u00ab B\u00e2timent d\u2019habitation collectif \u00bb : la d\u00e9finition de l\u2019administration fiscale\u2026<\/h2>\n

Comme suite \u00e0 la d\u00e9cision du Gouvernement de r\u00e9server, depuis le 1er janvier 2021, le b\u00e9n\u00e9fice de la r\u00e9duction d\u2019imp\u00f4t sur le revenu \u00ab Pinel \u00bb aux investissements portant sur des logements situ\u00e9s dans des b\u00e2timents d\u2019habitation collectifs, l\u2019administration fiscale a \u00e9t\u00e9 interrog\u00e9e pour savoir ce que recouvrait cette notion.<\/p>\n

Concr\u00e8tement, les villas individuelles construites au sein d\u2019une copropri\u00e9t\u00e9, ou encore les villas construites de mani\u00e8re jumel\u00e9e ou en bande, sont-elles des logements situ\u00e9s dans un b\u00e2timent d\u2019habitation collectif ?<\/p>\n

La r\u00e9ponse est n\u00e9gative. Pour l\u2019administration fiscale, en effet, la notion de \u00ab b\u00e2timent d\u2019habitation collectif \u00bb n\u00e9cessite la r\u00e9alisation d\u2019un nombre minimal de logements, qui doit obligatoirement \u00eatre sup\u00e9rieur \u00e0 2.<\/p>\n

De m\u00eame, ces logements doivent \u00eatre regroup\u00e9s dans un seul et m\u00eame b\u00e2timent, sans que cela n\u2019implique n\u00e9cessairement une superposition verticale : les logements peuvent donc \u00eatre align\u00e9s ou en bande, d\u00e8s lors qu\u2019ils appartiennent au m\u00eame b\u00e2timent.<\/p>\n

Enfin, quelle que soit la configuration des logements, la construction doit se pr\u00e9senter comme un seul b\u00e2timent pr\u00e9sentant une unit\u00e9 de structure (fondation, gros \u0153uvre, toiture, etc.).<\/p>\n

Source : Rescrit BOFiP-Imp\u00f4ts-BOI-RES-000079<\/p>\n

D\u00e9fiscalisation Pinel : c\u2019est quoi un \u00ab b\u00e2timent d\u2019habitation collectif \u00bb ?<\/a> \u00a9 Copyright WebLex – 2021<\/p>\n<\/div>\n

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

Depuis le 1er janvier 2021, la r\u00e9duction d\u2019imp\u00f4t sur le revenu \u00ab Pinel \u00bb est r\u00e9serv\u00e9e aux investissements portant sur des logements situ\u00e9s dans des b\u00e2timents d\u2019habitation collectifs. Mais c\u2019est quoi un \u00ab b\u00e2timent d\u2019habitation collectif \u00bb ? R\u00e9ponse de l\u2019administration fiscale\u2026<\/p>\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":[7,10],"tags":[],"class_list":["post-761","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","category-le-coin-du-dirigeant"],"acf":[],"yoast_head":"\nD\u00e9fiscalisation Pinel : c\u2019est quoi un \u00ab b\u00e2timent d\u2019habitation collectif \u00bb ? - 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\/defiscalisation-pinel-cest-quoi-un-batiment-dhabitation-collectif\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"D\u00e9fiscalisation Pinel : c\u2019est quoi un \u00ab b\u00e2timent d\u2019habitation collectif \u00bb ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Depuis le 1er janvier 2021, la r\u00e9duction d\u2019imp\u00f4t sur le revenu \u00ab Pinel \u00bb est r\u00e9serv\u00e9e aux investissements portant sur des logements situ\u00e9s dans des b\u00e2timents d\u2019habitation collectifs. 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