{"id":9292,"date":"2023-12-08T00:00:00","date_gmt":"2023-12-07T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-couple-qui-pensait-acheter-un-logement-neuf\/"},"modified":"2023-12-08T00:00:00","modified_gmt":"2023-12-07T23:00:00","slug":"cest-lhistoire-dun-couple-qui-pensait-acheter-un-logement-neuf","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/la-petite-histoire-du-jour\/cest-lhistoire-dun-couple-qui-pensait-acheter-un-logement-neuf\/","title":{"rendered":"C\u2019est l\u2019histoire d\u2019un couple qui pensait acheter un logement neuf\u2026"},"content":{"rendered":"<p class=\"title\">C\u2019est l\u2019histoire d\u2019un couple qui pensait acheter un logement neuf\u2026<\/p>\n<div>\n<p>Un couple ach\u00e8te un logement neuf au sein d\u2019une r\u00e9sidence situ\u00e9e dans une zone qui lui ouvre droit \u00e0 un avantage fiscal. Parce qu\u2019il s\u2019engage \u00e0 louer le logement pendant 9 ans et que toutes les autres conditions sont remplies, le couple r\u00e9clame le b\u00e9n\u00e9fice d\u2019une r\u00e9duction d\u2019imp\u00f4t sur le revenu\u2026<\/p>\n<p>Ce que lui refuse l\u2019administration, qui constate qu\u2019ici une condition pourtant imp\u00e9rative fait d\u00e9faut : le logement n\u2019est pas \u00ab neuf \u00bb ! \u00ab Si ! \u00bb, insiste le couple : la construction du logement ayant \u00e9t\u00e9 achev\u00e9e depuis moins de 5 ans, il est \u00ab neuf \u00bb au sens fiscal du terme. \u00ab Non ! \u00bb, insiste l\u2019administration, qui rappelle qu\u2019un logement \u00ab neuf \u00bb, m\u00eame au sens fiscal du terme, est un logement qui n\u2019a jamais \u00e9t\u00e9 occup\u00e9, utilis\u00e9, lou\u00e9 ou exploit\u00e9. Ce qui n\u2019est pas le cas ici\u2026 puisqu\u2019il a \u00e9t\u00e9 lou\u00e9 avant son achat par le couple\u2026<\/p>\n<p>Ce que constate aussi le juge\u2026 qui donne raison \u00e0 l\u2019administration fiscale\u2026 et refuse au couple le b\u00e9n\u00e9fice de la r\u00e9duction d\u2019imp\u00f4t : ici, le logement n\u2019est pas \u00ab neuf \u00bb !<\/p>\n<\/p><\/div>\n<div>Source : <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000048222700?init=true&amp;page=1&amp;query=463003&amp;searchField=ALL&amp;tab_selection=all\" rel=\"noopener\" target=\"_blank\">Arr\u00eat du Conseil d\u2019\u00c9tat du 17 octobre 2023, no 463003<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/la-petite-histoire-du-jour\/c-est-l-histoire-d-un-couple-qui-pensait-acheter-un-logement-neuf\" target=\"_blank\" rel=\"noopener\">La petite histoire du jour<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/petites_histoires\/images\/maisonneuve.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u2019est l\u2019histoire d\u2019un couple qui pensait acheter un logement neuf\u2026<\/p>\n","protected":false},"author":0,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-9292","post","type-post","status-publish","format-standard","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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