{"id":24012,"date":"2024-07-19T08:20:00","date_gmt":"2024-07-19T06:20:00","guid":{"rendered":"https:\/\/avoloi.fr\/blog\/?p=24012"},"modified":"2024-07-18T15:40:39","modified_gmt":"2024-07-18T13:40:39","slug":"larret-du-jour-385-engagement-location-et-fisc","status":"publish","type":"post","link":"https:\/\/avoloi.fr\/blog\/larret-du-jour-385-engagement-location-et-fisc\/","title":{"rendered":"L&rsquo;arr\u00eat du jour #385 : Engagement, location et fisc"},"content":{"rendered":"\n<h3 class=\"wp-block-heading\" id=\"c-est-l-histoire-d-un-conducteur-a-l-origine-ou-victime-d-un-accident-de-la-route\">C\u2019est l\u2019histoire d\u2019un engagement de location, d\u2019un licenciement\u2026 et de ses cons\u00e9quences fiscales\u2026<\/h3>\n\n\n\n<p>Un couple ach\u00e8te un appartement qu\u2019il s\u2019engage \u00e0 louer pendant 9 ans pour b\u00e9n\u00e9ficier de l\u2019avantage fiscal pr\u00e9vu au titre des op\u00e9rations de d\u00e9fiscalisation immobili\u00e8re. Mais parce que l\u2019\u00e9pouse est licenci\u00e9e, le couple est contraint de vendre l\u2019appartement 8 ans apr\u00e8s son achat\u2026<\/p>\n\n\n\n<p>Une vente qui rompt l\u2019engagement de location de 9 ans, constate l\u2019administration qui remet en cause l\u2019avantage fiscal. Ce qui \u00e9tonne le couple\u00a0: le licenciement est justement un motif de rupture de l\u2019engagement sans risque de remise en cause de l\u2019avantage fiscal. Seulement si le licenciement a des impacts sur la situation \u00e9conomique des \u00e9poux, conteste l\u2019administration qui rel\u00e8ve que leurs revenus n\u2019ont pas subi de changement significatif suite au licenciement\u2026<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"le-verdict\">Le verdict <\/h3>\n\n\n\n<p>Ce que confirme le juge qui maintient le redressement, constatant que l\u2019\u00e9pouse exer\u00e7ait son activit\u00e9 salariale \u00e0 titre accessoire et per\u00e7oit, par ailleurs, une pension de retraite\u00a0: son licenciement n\u2019a pas eu de cons\u00e9quences sur leur situation \u00e9conomique.<a href=\"https:\/\/www.courdecassation.fr\/decision\/61de7d4dfc57de8d136e0677?search_api_fulltext=20-18.409&amp;previousdecisionpage=&amp;previousdecisionindex=&amp;nextdecisionpage=&amp;nextdecisionindex=\"><\/a><a href=\"https:\/\/www.courdecassation.fr\/decision\/6228523a590661fa1d597cd3?judilibre_chambre%5b%5d=civ1&amp;page=3&amp;previousdecisionpage=3&amp;previousdecisionindex=2&amp;nextdecisionpage=3&amp;nextdecisionindex=4\"><\/a><a href=\"https:\/\/www.courdecassation.fr\/decision\/61e7b7dca41da869de68a273?search_api_fulltext=20-18801&amp;previousdecisionpage=&amp;previousdecisionindex=&amp;nextdecisionpage=&amp;nextdecisionindex=\"><\/a><a href=\"https:\/\/www.courdecassation.fr\/decision\/6229a272e81293b5039a67f2?judilibre_chambre%5b%5d=civ1&amp;previousdecisionpage=0&amp;previousdecisionindex=0&amp;nextdecisionpage=0&amp;nextdecisionindex=2\"><\/a><\/p>\n\n\n\n<p>Source\u00a0: <a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000049631283?init=true&amp;page=1&amp;query=475692&amp;searchField=ALL&amp;tab_selection=all\">Arr\u00eat du Conseil d\u2019\u00c9tat du 31 mai 2024, n\u00b0 475692<\/a><\/p>\n\n\n\n<p><em>En partenariat avec Weblex<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u2019est l\u2019histoire d\u2019un engagement de location, d\u2019un licenciement\u2026 et de ses cons\u00e9quences fiscales\u2026<\/p>\n","protected":false},"author":1,"featured_media":24013,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-24012","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-larret-du-jour"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>L&#039;arr\u00eat du jour #385 : Engagement, location et fisc<\/title>\n<meta name=\"description\" content=\"L&#039;arr\u00eat du jour #385 : C\u2019est l\u2019histoire d\u2019un engagement de location, d\u2019un licenciement\u2026 et de ses cons\u00e9quences fiscales\u2026\" \/>\n<meta name=\"robots\" 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