{"id":11957,"date":"2021-04-08T10:00:41","date_gmt":"2021-04-08T10:00:41","guid":{"rendered":"https:\/\/www.gridky.com\/blog\/?p=11957"},"modified":"2023-09-29T11:37:45","modified_gmt":"2023-09-29T09:37:45","slug":"peut-on-cumuler-loi-malraux-et-deficit-foncier","status":"publish","type":"post","link":"https:\/\/www.gridky.com\/blog\/peut-on-cumuler-loi-malraux-et-deficit-foncier\/","title":{"rendered":"Peut-on cumuler Loi Malraux et D\u00e9ficit Foncier ?"},"content":{"rendered":"<p class=\"_04xlpA direction-ltr align-start para-style-body\"><span class=\"JsGRdQ\">Investir dans un bien ancien pour le louer est une op\u00e9ration courante qui suppose le plus souvent une enveloppe travaux afin de mettre en location un bien r\u00e9nov\u00e9 et d\u00e9cent. Si vous \u00eates un investisseur d\u00e9j\u00e0 familier de ce type d&rsquo;op\u00e9rations, vous \u00eates sans doute d\u00e9j\u00e0 familier du <a href=\"https:\/\/www.gridky.com\/loi-malraux\"><strong>dispositif Malraux<\/strong><\/a> ainsi que du <strong>m\u00e9canisme de d\u00e9ficit foncier<\/strong> (cf <a href=\"https:\/\/www.gridky.com\/blog\/comment-fonctionne-le-deficit-foncier\/\">article<\/a>).\u00a0<\/span><\/p>\n<p>Mais saviez-vous qu&rsquo;il est possible de cumuler ces deux r\u00e9gimes ? Passons en revue les principes cl\u00e9s de ce cumul.<\/p>\n<h2>D\u00e9ficit foncier et Loi Malraux<\/h2>\n<p>Ce m\u00e9canisme pr\u00e9sente de nombreux avantages pour l&rsquo;investisseur :<\/p>\n<ul>\n<li><span class=\"JsGRdQ\">Une r\u00e9duction <\/span><span class=\"JsGRdQ\">qui peut repr\u00e9senter<\/span><span class=\"JsGRdQ\"><strong> jusqu\u2019\u00e0 100% des travaux<\/strong>.<\/span><\/li>\n<li><span class=\"JsGRdQ\">Un <strong>exc\u00e9dent reportable 10 ans <\/strong><\/span><span class=\"JsGRdQ\">sur les revenus fonciers \u00e0 venir.<\/span><\/li>\n<\/ul>\n<p class=\"_04xlpA direction-ltr align-start para-style-body\"><span class=\"JsGRdQ\">La <\/span><span class=\"JsGRdQ\">Loi Malraux<\/span><span class=\"JsGRdQ\"> concerne quant \u00e0 elle les biens \u00e0 r\u00e9nover et permet d\u2019obtenir une importante r\u00e9duction d\u2019imp\u00f4t :<\/span><\/p>\n<ul>\n<li class=\"_04xlpA direction-ltr align-start para-style-body\"><span class=\"JsGRdQ\">22 % <\/span><span class=\"JsGRdQ\">pour les immeubles situ\u00e9s dans<\/span><span class=\"JsGRdQ\"> les sites patrimoniaux remarquables<\/span><span class=\"JsGRdQ\">;<\/span><\/li>\n<li class=\"_04xlpA direction-ltr align-start para-style-body\"><span class=\"JsGRdQ\">30 %<\/span><span class=\"JsGRdQ\"> pour les immeubles situ\u00e9s dans <\/span><span class=\"JsGRdQ\">les secteurs sauvegard\u00e9s.<\/span><\/li>\n<\/ul>\n<p><span class=\"JsGRdQ\">Les travaux de restauration d\u2019un immeuble Malraux sont <\/span><strong><span class=\"JsGRdQ\">\u00e9ligibles au m\u00e9canisme du <a href=\"https:\/\/www.gridky.com\/blog\/comment-fonctionne-le-deficit-foncier\/\">d\u00e9ficit foncier<\/a><\/span><\/strong><span class=\"JsGRdQ\">, mais uniquement pour ce qui concerne<strong> les <\/strong><\/span><span class=\"JsGRdQ\"><strong>travaux d\u2019entretien et de r\u00e9paration<\/strong> (par opposition \u00e0 ceux de transformation<\/span><span class=\"JsGRdQ\">).\u00a0<\/span>Pour rappel, ceux-ci ont pour objet de <strong>maintenir ou remettre le bien en bon \u00e9ta<\/strong>t afin d&rsquo;en permettre un usage normal, sans en modifier l&rsquo;agencement ou l&rsquo;\u00e9quipement initial.<\/p>\n<h2>Conditions du cumul<\/h2>\n<p>Vous devrez n\u00e9anmoins respecter un certain nombre de conditions afin de conserver vos avantages et de b\u00e9n\u00e9ficier du cumul :<\/p>\n<ul>\n<li><span class=\"JsGRdQ\">S\u2019engager \u00e0 <\/span><span class=\"JsGRdQ\"><strong>louer le bien au moins 9 an<\/strong>s<\/span><span class=\"JsGRdQ\"> et \u00e0<\/span><strong><span class=\"JsGRdQ\"> le conserver au moins 3 ans<\/span><\/strong><span class=\"JsGRdQ\"><strong> apr\u00e8s l\u2019imputation d\u2019un d\u00e9ficit<\/strong>.<\/span><\/li>\n<li><span class=\"JsGRdQ\">Louer le bien <\/span><span class=\"JsGRdQ\"><strong>\u00e0 usage de r\u00e9sidence principale<\/strong> du locataire<\/span><span class=\"JsGRdQ\"> s&rsquo;il s&rsquo;agit d&rsquo;un logement.<\/span><\/li>\n<\/ul>\n<p><em><span class=\"JsGRdQ\"><strong>A Noter<\/strong> : Seuls les programmes de restauration mont\u00e9s avec une<strong> Association Syndicale Libre (ASL)<\/strong> ou une <strong>Association Fonci\u00e8re Urbaine Libre (AFUL)<\/strong> peuvent pr\u00e9tendre \u00e0 d\u00e9duire tout ou partie de leurs travaux dans le cadre d&rsquo;un d\u00e9ficit foncier.<\/span><\/em><\/p>\n<p>Notre <a href=\"https:\/\/www.gridky.com\/comparateur\">comparateur<\/a> vous permet d\u00e8s maintenant de vous faire une id\u00e9e des <strong>meilleurs biens \u00e9ligibles \u00e0 une r\u00e9duction fiscale<\/strong>.<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Investir dans un bien ancien pour le louer est une op\u00e9ration courante qui suppose le plus souvent une enveloppe travaux afin de mettre en location un bien r\u00e9nov\u00e9 et d\u00e9cent. Si vous \u00eates un investisseur d\u00e9j\u00e0 familier de ce type d&rsquo;op\u00e9rations, vous \u00eates sans doute d\u00e9j\u00e0 familier du dispositif Malraux ainsi que du m\u00e9canisme de&hellip;<\/p>\n","protected":false},"author":8,"featured_media":11959,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[64],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.13 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Peut-on cumuler Loi Malraux et D\u00e9ficit Foncier ? - Gridky<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.gridky.com\/blog\/peut-on-cumuler-loi-malraux-et-deficit-foncier\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Peut-on cumuler Loi Malraux et D\u00e9ficit Foncier ? - Gridky\" \/>\n<meta property=\"og:description\" content=\"Investir dans un bien ancien pour le louer est une op\u00e9ration courante qui suppose le plus souvent une enveloppe travaux afin de mettre en location un bien r\u00e9nov\u00e9 et d\u00e9cent. Si vous \u00eates un investisseur d\u00e9j\u00e0 familier de ce type d&rsquo;op\u00e9rations, vous \u00eates sans doute d\u00e9j\u00e0 familier du dispositif Malraux ainsi que du m\u00e9canisme de&hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.gridky.com\/blog\/peut-on-cumuler-loi-malraux-et-deficit-foncier\/\" \/>\n<meta property=\"og:site_name\" content=\"Gridky blog\" \/>\n<meta property=\"article:published_time\" content=\"2021-04-08T10:00:41+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-09-29T09:37:45+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.gridky.com\/blog\/wp-content\/uploads\/2021\/04\/Visuels-5.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1100\" \/>\n\t<meta property=\"og:image:height\" content=\"620\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Coralie\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Coralie\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.gridky.com\/blog\/peut-on-cumuler-loi-malraux-et-deficit-foncier\/\",\"url\":\"https:\/\/www.gridky.com\/blog\/peut-on-cumuler-loi-malraux-et-deficit-foncier\/\",\"name\":\"Peut-on cumuler Loi Malraux et D\u00e9ficit Foncier ? - Gridky\",\"isPartOf\":{\"@id\":\"https:\/\/www.gridky.com\/blog\/#website\"},\"datePublished\":\"2021-04-08T10:00:41+00:00\",\"dateModified\":\"2023-09-29T09:37:45+00:00\",\"author\":{\"@id\":\"https:\/\/www.gridky.com\/blog\/#\/schema\/person\/d7c5a67a810433ce07cba000c3857a36\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.gridky.com\/blog\/peut-on-cumuler-loi-malraux-et-deficit-foncier\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.gridky.com\/blog\/peut-on-cumuler-loi-malraux-et-deficit-foncier\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.gridky.com\/blog\/peut-on-cumuler-loi-malraux-et-deficit-foncier\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/www.gridky.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Peut-on cumuler Loi Malraux et D\u00e9ficit Foncier ?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.gridky.com\/blog\/#website\",\"url\":\"https:\/\/www.gridky.com\/blog\/\",\"name\":\"Gridky blog\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.gridky.com\/blog\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.gridky.com\/blog\/#\/schema\/person\/d7c5a67a810433ce07cba000c3857a36\",\"name\":\"Coralie\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/www.gridky.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/e8b800670471ba6f23ba45bd8806c96d?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/e8b800670471ba6f23ba45bd8806c96d?s=96&d=mm&r=g\",\"caption\":\"Coralie\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Peut-on cumuler Loi Malraux et D\u00e9ficit Foncier ? - Gridky","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.gridky.com\/blog\/peut-on-cumuler-loi-malraux-et-deficit-foncier\/","og_locale":"fr_FR","og_type":"article","og_title":"Peut-on cumuler Loi Malraux et D\u00e9ficit Foncier ? - Gridky","og_description":"Investir dans un bien ancien pour le louer est une op\u00e9ration courante qui suppose le plus souvent une enveloppe travaux afin de mettre en location un bien r\u00e9nov\u00e9 et d\u00e9cent. 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