{"id":11129,"date":"2020-08-31T14:40:45","date_gmt":"2020-08-31T14:40:45","guid":{"rendered":"https:\/\/www.gridky.com\/blog\/?p=11129"},"modified":"2020-08-31T14:40:45","modified_gmt":"2020-08-31T14:40:45","slug":"les-declarations-fiscales-a-remplir-pour-une-loi-malraux","status":"publish","type":"post","link":"https:\/\/www.gridky.com\/blog\/les-declarations-fiscales-a-remplir-pour-une-loi-malraux\/","title":{"rendered":"Les d\u00e9clarations fiscales \u00e0 remplir pour une loi Malraux"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Comme tout placement immobilier qui entra\u00eene une d\u00e9fiscalisation, la gestion d\u2019une <\/span><a href=\"https:\/\/www.gridky.com\/loi-malraux\"><span style=\"font-weight: 400;\">loi Malraux<\/span><\/a><span style=\"font-weight: 400;\"> demande certaines connaissances. Alors, <\/span><b>quelles sont les d\u00e9clarations fiscales \u00e0 remplir pour une loi Malraux ?<\/b><\/p>\n<h2><span style=\"font-weight: 400;\">Les d\u00e9clarations fiscales inh\u00e9rentes \u00e0 la loi Malraux<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Les obligations d\u00e9claratives de la loi Malraux sont pr\u00e9vues \u00e0 l\u2019article 46 AZC de l\u2019annexe 3 au CGI (<\/span><a href=\"http:\/\/legifrance.gouv.fr\/affichTexte.do?cidTexte=JORFTEXT000026313897&amp;categorieLien=id\"><span style=\"font-weight: 400;\">d\u00e9cret du 23 ao\u00fbt 2012, n0 2012-992<\/span><\/a><span style=\"font-weight: 400;\">).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Cet article stipule que le contribuable a l\u2019obligation de joindre \u00e0 sa d\u00e9claration de revenus concernant l\u2019ann\u00e9e \u00e0 laquelle il souhaite b\u00e9n\u00e9ficier de la r\u00e9duction d\u2019imp\u00f4t :<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">une note r\u00e9dig\u00e9e \u00e0 partir d\u2019un mod\u00e8le d\u00e9termin\u00e9 par l\u2019administration fiscale, qui doit pr\u00e9ciser :\u00a0<\/span>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">son identit\u00e9 ;<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">son adresse ;<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">l\u2019adresse de l\u2019immeuble concern\u00e9 et sa situation (secteur sauvegard\u00e9, AVAP, etc.) ;<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">la date d\u2019octroi du permis de construire ou de la fin du d\u00e9lai d\u2019opposition \u00e0 la d\u00e9claration pr\u00e9alable ;<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">l\u2019affectation du bien \u00e0 l\u2019issue des travaux ;<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">le co\u00fbt des travaux et les dates des diff\u00e9rents paiements ;<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">l\u2019engagement de louer le bien nu, en tant que r\u00e9sidence principale du locataire, pendant une dur\u00e9e minimale de 9 ans suite \u00e0 la fin du chantier de r\u00e9novation et \u00e0 une personne qui ne soit ni un membre du foyer fiscal, ni un ascendant et ni un descendant ;<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">la date de fin des travaux ;<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">la date de d\u00e9but du bail.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Une copie de ces documents :<\/span>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">la d\u00e9claration d\u2019utilit\u00e9 publique concernant la restauration du bien ;<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">l\u2019autorisation d\u2019urbanisme, \u00e0 laquelle vous devez joindre l\u2019avis de l\u2019architecte des B\u00e2timents de France ;<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">les diff\u00e9rentes factures des travaux ou le contrat dans le cadre d\u2019une VIR ;<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">la d\u00e9claration de fin des travaux ainsi qu\u2019une preuve de son d\u00e9p\u00f4t en mairie ;<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">le bail.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2><span style=\"font-weight: 400;\">Les d\u00e9clarations fiscales li\u00e9es \u00e0 une soci\u00e9t\u00e9 civile immobili\u00e8re en loi Malraux<\/span><\/h2>\n<h3><span style=\"font-weight: 400;\">Les obligations li\u00e9es \u00e0 une soci\u00e9t\u00e9<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Dans le cas d\u2019une soci\u00e9t\u00e9 qui n\u2019est pas soumise \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s, les dispositions sont celles cit\u00e9es pr\u00e9c\u00e9demment. En sus de ces modalit\u00e9s, la soci\u00e9t\u00e9 doit fournir aux diff\u00e9rents associ\u00e9s, le deuxi\u00e8me jour ouvr\u00e9 qui suit le 1er mai, un document r\u00e9dig\u00e9 en deux exemplaires et qui comporte les mentions suivantes :<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">l\u2019identit\u00e9 de l\u2019associ\u00e9 ainsi que son adresse ;<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">un r\u00e9capitulatif des parts d\u00e9tenues au 1er janvier et au 31 d\u00e9cembre et \u00e9ventuellement les parts c\u00e9d\u00e9es ou acquises durant l\u2019ann\u00e9e \u00e9coul\u00e9e ;<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">la part des revenus des biens dont dispose la soci\u00e9t\u00e9 et qui correspondent aux droits de l\u2019associ\u00e9 ;<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">les diff\u00e9rentes adresses des biens d\u00e9tenus par la soci\u00e9t\u00e9 et qui ouvrent droit \u00e0 la r\u00e9duction d\u2019imp\u00f4t ;<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">la quote-part du revenu net foncier ;<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">une notification en cas de manquement aux engagements et les r\u00e9percussions sur l\u2019ann\u00e9e \u00e0 venir.<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400;\">Les obligations des associ\u00e9s en tant que personnes physiques\u00a0<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">En compl\u00e9ment des d\u00e9clarations r\u00e9alis\u00e9es par la soci\u00e9t\u00e9, les associ\u00e9s doivent joindre d\u2019autres documents pour b\u00e9n\u00e9ficier de la r\u00e9duction d\u2019imp\u00f4t :<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">un exemplaire de la d\u00e9claration d\u2019engagement \u00e0 louer le bien \u00e9manant de la soci\u00e9t\u00e9 propri\u00e9taire ;<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">une copie de l\u2019engagement de l\u2019associ\u00e9 \u00e0 conserver ses parts jusqu\u2019\u00e0 la fin de l\u2019engagement de location consenti par la soci\u00e9t\u00e9 propri\u00e9taire.<\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Comme tout placement immobilier qui entra\u00eene une d\u00e9fiscalisation, la gestion d\u2019une loi Malraux demande certaines connaissances. Alors, quelles sont les d\u00e9clarations fiscales \u00e0 remplir pour une loi Malraux ? Les d\u00e9clarations fiscales inh\u00e9rentes \u00e0 la loi Malraux Les obligations d\u00e9claratives de la loi Malraux sont pr\u00e9vues \u00e0 l\u2019article 46 AZC de l\u2019annexe 3 au CGI&hellip;<\/p>\n","protected":false},"author":5,"featured_media":11130,"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>Les d\u00e9clarations fiscales \u00e0 remplir pour une loi Malraux<\/title>\n<meta name=\"description\" content=\"Investir en loi Malraux requiert certaines connaissances. 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