{"id":9341,"date":"2024-01-05T00:00:00","date_gmt":"2024-01-04T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dassocies-qui-divisent-pour-mieux-deduire\/"},"modified":"2024-01-05T00:00:00","modified_gmt":"2024-01-04T23:00:00","slug":"cest-lhistoire-dassocies-qui-divisent-pour-mieux-deduire","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/la-petite-histoire-du-jour\/cest-lhistoire-dassocies-qui-divisent-pour-mieux-deduire\/","title":{"rendered":"C\u2019est l\u2019histoire d\u2019associ\u00e9s qui divisent pour mieux d\u00e9duire\u2026"},"content":{"rendered":"<p class=\"title\">C\u2019est l\u2019histoire d\u2019associ\u00e9s qui divisent pour mieux d\u00e9duire\u2026<\/p>\n<div>\n<p>Une SCI ach\u00e8te une maison de ma\u00eetre et engage d\u2019importants travaux en vue de la diviser en 11 appartements. Des d\u00e9penses de travaux que les associ\u00e9s de la SCI d\u00e9duisent de leurs revenus fonciers s\u2019agissant, selon eux, de travaux d\u2019\u00ab am\u00e9lioration \u00bb d\u00e9ductibles\u2026<\/p>\n<p>Des travaux de \u00ab reconstruction \u00bb non d\u00e9ductibles, plut\u00f4t, conteste l\u2019administration fiscale, qui rel\u00e8ve qu\u2019en raison de leur ampleur (installation de cuisines et de sanitaires dans chaque appartement, r\u00e9fection totale des r\u00e9seaux d\u2019eau, d\u2019\u00e9lectricit\u00e9 et d\u2019\u00e9vacuation des eaux us\u00e9es, etc.), ces importants travaux de r\u00e9am\u00e9nagement complet sont assimilables \u00e0 des travaux de \u00ab reconstruction et d\u2019agrandissement \u00bb, qui ne sont pas d\u00e9ductibles des revenus fonciers\u2026<\/p>\n<p>Des travaux d\u2019\u00ab am\u00e9lioration \u00bb d\u00e9ductibles, tranche le juge, qui donne raison aux associ\u00e9s : m\u00eame s\u2019ils sont importants, ces travaux n\u2019ont pas affect\u00e9 de mani\u00e8re importante le gros \u0153uvre et ne sont pas d\u2019une ampleur suffisante pour \u00eatre qualifi\u00e9s de travaux de reconstruction.<\/p>\n<\/p><\/div>\n<div>Source : <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000043240902?init=true&amp;page=1&amp;query=431595&amp;searchField=ALL&amp;tab_selection=all\" rel=\"noopener\" target=\"_blank\">Arr\u00eat du Conseil d\u2019\u00c9tat du 11 f\u00e9vrier 2021, no 431595<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/la-petite-histoire-du-jour\/c-est-l-histoire-d-associes-qui-divisent-pour-mieux-deduire\" 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\/divisionlogement.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u2019est l\u2019histoire d\u2019associ\u00e9s qui divisent pour mieux d\u00e9duire\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-9341","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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