{"id":11123,"date":"2020-08-31T14:40:54","date_gmt":"2020-08-31T14:40:54","guid":{"rendered":"https:\/\/www.gridky.com\/blog\/?p=11123"},"modified":"2020-08-31T14:40:54","modified_gmt":"2020-08-31T14:40:54","slug":"presentation-du-dispositif-fiscal-loi-malraux","status":"publish","type":"post","link":"https:\/\/www.gridky.com\/blog\/presentation-du-dispositif-fiscal-loi-malraux\/","title":{"rendered":"Pr\u00e9sentation du dispositif fiscal loi Malraux"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Gr\u00e2ce \u00e0 la <a href=\"https:\/\/www.gridky.com\/loi-malraux\">loi Malraux<\/a>, vous pouvez effectuer un investissement immobilier locatif et b\u00e9n\u00e9ficier de certains avantages en retour. D\u00e9couvrez notre <strong>pr\u00e9sentation du dispositif fiscal de la loi Malraux.<\/strong><\/span><\/p>\n<h2><span style=\"font-weight: 400;\">Quel est le dispositif fiscal de la loi Malraux ?<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">La loi Malraux permet d\u2019obtenir une r\u00e9duction d\u2019imp\u00f4t de 22 % du co\u00fbt total des travaux de restauration r\u00e9alis\u00e9s. Cet avantage fiscal est plus \u00e9lev\u00e9 lorsqu\u2019il s\u2019agit d\u2019un bien situ\u00e9 en SPR couvert par un PSMV approuv\u00e9 et atteint alors 30 %. Le plafond est de 400 000 \u20ac sur une p\u00e9riode de 4 ans et il est possible de reporter le surplus de r\u00e9duction \u00e9ventuel sur les 3 ann\u00e9es suivantes. Ces modalit\u00e9s concernent les permis de construire d\u00e9livr\u00e9s ou les d\u00e9clarations d\u00e9pos\u00e9es \u00e0 compter du 1er janvier 2017. <\/span><span style=\"font-weight: 400;\">La r\u00e9duction d\u2019imp\u00f4t est effective sur toute la p\u00e9riode du paiement des travaux et ne doit pas aller au-del\u00e0 de 4 ans apr\u00e8s la date d\u2019octroi du permis de construire.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Bon \u00e0 savoir : en loi Malraux, la r\u00e9duction d\u2019imp\u00f4t n\u2019est pas prise en compte dans le plafonnement des niches fiscales.<\/span><\/p>\n<h2><span style=\"font-weight: 400;\">Les conditions sp\u00e9cifiques du dispositif fiscal en loi Malraux<\/span><\/h2>\n<h3><span style=\"font-weight: 400;\">Quels sont les logements \u00e9ligibles au dispositif fiscal loi Malraux ?<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Les logements concern\u00e9s par la r\u00e9duction d\u2019imp\u00f4t de 22 % sont les biens situ\u00e9s dans un SPR soumis \u00e0 un PVAP approuv\u00e9 ou au sein d\u2019un SPR o\u00f9 l\u2019op\u00e9ration destin\u00e9e \u00e0 restaurer un logement est d\u2019utilit\u00e9 publique. <\/span><span style=\"font-weight: 400;\">Les immeubles concern\u00e9s par la r\u00e9duction d\u2019imp\u00f4t de 30 % sont ceux situ\u00e9s dans un SPR faisant l\u2019objet d\u2019un PSMV approuv\u00e9.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">\u00c0 partir de quand la r\u00e9duction d\u2019imp\u00f4t est-elle effective ?<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Les d\u00e9penses effectu\u00e9es et qui sont prises en compte pour le calcul de l\u2019avantage fiscal sont celles assum\u00e9es \u00e0 partir de la date de d\u00e9livrance du permis de construire. La p\u00e9riode court jusqu\u2019au 31 d\u00e9cembre de la quatri\u00e8me ann\u00e9e qui suit.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Comment est calcul\u00e9e la r\u00e9duction d\u2019imp\u00f4t ?<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Le calcul de la r\u00e9duction d\u2019imp\u00f4t se fait sur le montant des d\u00e9penses de restauration. D\u2019autres charges sont d\u00e9ductibles des revenus fonciers, comme les frais de gestion de l\u2019immeuble, les primes d\u2019assurance, etc.). S\u2019agissant d\u2019une vente d\u2019immeuble \u00e0 r\u00e9nover (VIR), les d\u00e9penses correspondent au co\u00fbt des travaux effectu\u00e9s par le vendeur et pay\u00e9s par l\u2019acheteur du bien, selon des modalit\u00e9s convenues dans le contrat de vente.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">La location nue pendant une dur\u00e9e de 9 ans : une condition indispensable pour b\u00e9n\u00e9ficier de la r\u00e9duction d\u2019imp\u00f4t<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">La location nue du bien doit \u00eatre d\u2019au moins 9 ans pour pouvoir b\u00e9n\u00e9ficier de l\u2019avantage fiscal de la loi Malraux. Il faut \u00e9galement que le locataire occupe le logement \u00e0 titre de r\u00e9sidence principale. La location doit \u00eatre effective dans l\u2019ann\u00e9e qui suit la fin du chantier de r\u00e9novation.\u00a0<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Les obligations d\u00e9claratives pour b\u00e9n\u00e9ficier des avantages du dispositif<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Les d\u00e9penses effectu\u00e9es qui permettent de pr\u00e9tendre \u00e0 la r\u00e9duction d\u2019imp\u00f4t doivent \u00eatre mentionn\u00e9es sur le <\/span><a href=\"https:\/\/www.impots.gouv.fr\/portail\/formulaire\/2042\/declaration-des-revenus\"><span style=\"font-weight: 400;\">formulaire de d\u00e9claration 2042C<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gr\u00e2ce \u00e0 la loi Malraux, vous pouvez effectuer un investissement immobilier locatif et b\u00e9n\u00e9ficier de certains avantages en retour. D\u00e9couvrez notre pr\u00e9sentation du dispositif fiscal de la loi Malraux. Quel est le dispositif fiscal de la loi Malraux ? La loi Malraux permet d\u2019obtenir une r\u00e9duction d\u2019imp\u00f4t de 22 % du co\u00fbt total des travaux&hellip;<\/p>\n","protected":false},"author":5,"featured_media":11124,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[58],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.13 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Loi Malraux : pr\u00e9sentation du dispositif fiscal en d\u00e9tail<\/title>\n<meta name=\"description\" content=\"Vous envisagez d&#039;investir dans l&#039;immobilier gr\u00e2ce \u00e0 la loi Malraux ? 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