{"id":18053,"date":"2016-05-19T15:48:00","date_gmt":"2016-05-19T15:48:00","guid":{"rendered":"https:\/\/avoloi.eu\/?p=18053"},"modified":"2016-05-19T15:48:00","modified_gmt":"2016-05-19T15:48:00","slug":"larret-du-jour-6-travaux-deductions-fiscales","status":"publish","type":"post","link":"https:\/\/avoloi.fr\/blog\/larret-du-jour-6-travaux-deductions-fiscales\/","title":{"rendered":"L\u2019arr\u00eat du jour #6 Travaux d\u00e9ductions fiscales"},"content":{"rendered":"<h3><b><i>C\u2019est l\u2019histoire du propri\u00e9taire d\u2019un logement locatif qui fait r\u00e9aliser des travaux\u2026<\/i><\/b><\/h3>\n<p>Propri\u00e9taire d\u2019un logement, par l\u2019interm\u00e9diaire d\u2019une SCI, il fait r\u00e9aliser des travaux qu\u2019il a d\u00e9duits de ses revenus fonciers pour le calcul de son imp\u00f4t sur le revenu. Mais il s\u2019est heurt\u00e9 \u00e0 l\u2019administration sur ce point qui a refus\u00e9 la d\u00e9duction fiscale de ces travaux.<\/p>\n<h3>L\u2019objet du litige<\/h3>\n<p>Dans cette affaire, le propri\u00e9taire a fait transformer les combles en appartement et a transform\u00e9 le logement en 6 petits locatifs. Pour cela, des travaux d\u2019assez grande ampleur ont \u00e9t\u00e9 r\u00e9alis\u00e9s\u00a0: suppression d\u2019une fen\u00eatre, d\u00e9molition de sols, ouverture de portes, renforcement de poutres, r\u00e9fection de la fa\u00e7ade, r\u00e9alisation de cloisons, etc.<\/p>\n<h3>Le verdict<\/h3>\n<p>C\u2019est ce qui a amen\u00e9 le juge \u00e0 confirmer le redressement fiscal\u00a0: il constate que ces travaux ont eu pour objet d\u2019augmenter la surface habitable et d\u2019apporter une modification importante au gros \u0153uvre du logement. Loin de constituer une simple am\u00e9lioration, ces am\u00e9nagements doivent \u00eatre regard\u00e9s comme des travaux de reconstruction, par nature non d\u00e9ductibles des revenus fonciers.<\/p>\n<blockquote>\n<p><em>Source\u00a0:\u00a0Arr\u00eat de la Cour administrative d\u2019Appel de Douai du 18 septembre 2014, n\u00b0 13DA00996<\/em><\/p>\n<\/blockquote>\n\n\n<p style=\"font-size:12px\"> En partenariat avec Weblex <\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u2019est l\u2019histoire d\u2019un employeur \u00e0 qui il est reproch\u00e9 de ne pas suffisamment prot\u00e9ger ses salari\u00e9s contre le coronavirus\u2026<\/p>\n","protected":false},"author":2,"featured_media":18055,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[4,10,11],"class_list":["post-18053","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-larret-du-jour","tag-avocat","tag-propriete","tag-voisinage"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - 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