{"id":9069,"date":"2015-03-05T13:19:31","date_gmt":"2015-03-05T12:19:31","guid":{"rendered":"https:\/\/mon-taux-de-change.com\/?p=9069"},"modified":"2015-03-05T13:19:31","modified_gmt":"2015-03-05T12:19:31","slug":"05032015-actualites-fiscales-premier-trimestre-2015","status":"publish","type":"post","link":"https:\/\/mon-taux.com\/blog\/2015\/03\/05\/05032015-actualites-fiscales-premier-trimestre-2015\/","title":{"rendered":"05\/03\/2015 &#8211; ACTUALITES FISCALES Premier trimestre 2015"},"content":{"rendered":"<p><span style=\"text-decoration: underline; font-size: large;\"><span style=\"color: #003300;\"><strong>C\u00f4t\u00e9 r\u00e9duction d\u2019imp\u00f4ts<\/strong><\/span><\/span><br \/>\n<strong>Le nouveau dispositif \u00ab\u00a0Pinel\u00a0\u00bb succ\u00e8de au \u00ab\u00a0Duflot\u00a0\u00bb\u00a0controvers\u00e9<\/strong> : l\u2019acquisition d\u2019un immeuble locatif interm\u00e9diaire neuf peut, sous conditions, b\u00e9n\u00e9ficier d\u2019une r\u00e9duction d\u2019imp\u00f4t qui varie selon la dur\u00e9e de l\u2019engagement de location :<\/p>\n<table style=\"width: 900px; border-color: #a956a9; border: solid 1px;\" cellspacing=\"0\" cellpadding=\"4\">\n<tbody>\n<tr style=\"background-color: #2d6137;\">\n<td width=\"300\">\n<p align=\"justify\"><span style=\"font-family: Times New Roman,serif; font-size: medium; color: #ffffff;\"><strong>Dur\u00e9e de l\u2019engagement de location<\/strong><\/span><\/p>\n<\/td>\n<td width=\"300\">\n<p align=\"justify\"><span style=\"font-family: Times New Roman,serif; font-size: medium; color: #ffffff;\"><strong>Taux de la r\u00e9duction m\u00e9tropole<\/strong><\/span><\/p>\n<\/td>\n<td width=\"300\">\n<p align=\"justify\"><span style=\"font-family: Times New Roman,serif; font-size: medium; color: #ffffff;\"><strong>Taux de la r\u00e9duction Outre mer<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"background-color: #e5e3e7;\">\n<td width=\"154\">\n<p align=\"justify\"><span style=\"font-family: Times New Roman,serif; font-size: medium; color: #003300;\">6 ans<\/span><\/p>\n<\/td>\n<td width=\"203\">\n<p align=\"justify\"><span style=\"font-family: Times New Roman,serif; font-size: medium; color: #003300;\"><strong>12 %<\/strong> <\/span><\/p>\n<p align=\"justify\"><span style=\"font-family: Times New Roman,serif; font-size: medium; color: #003300;\">(2 % x 6 ans)<\/span><\/p>\n<\/td>\n<td width=\"218\">\n<p align=\"justify\"><span style=\"font-family: Times New Roman,serif; font-size: medium; color: #003300;\"><strong>23 % <\/strong><\/span><\/p>\n<p align=\"justify\"><span style=\"font-family: Times New Roman,serif; font-size: medium; color: #003300;\">(3,83 % x 6 ans)<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"background-color: #f3f5f6;\">\n<td width=\"154\">\n<p align=\"justify\"><span style=\"font-family: Times New Roman,serif; font-size: medium; color: #003300;\">9 ans<\/span><\/p>\n<\/td>\n<td width=\"203\">\n<p align=\"justify\"><span style=\"font-family: Times New Roman,serif; font-size: medium; color: #003300;\"><strong>18 %<\/strong> <\/span><\/p>\n<p align=\"justify\"><span style=\"font-family: Times New Roman,serif; font-size: medium; color: #003300;\">(2 % x 9 ans)<\/span><\/p>\n<\/td>\n<td width=\"218\">\n<p align=\"justify\"><span style=\"font-family: Times New Roman,serif; font-size: medium; color: #003300;\"><strong>29 %<\/strong><\/span><\/p>\n<p align=\"justify\"><span style=\"font-family: Times New Roman,serif; font-size: medium; color: #003300;\">(3,83 % x 6 ans puis 2 % x 3 ans) <\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"background-color: #e5e3e7;\">\n<td width=\"154\">\n<p align=\"justify\"><span style=\"font-family: Times New Roman,serif; font-size: medium; color: #003300;\">12 ans<\/span><\/p>\n<\/td>\n<td width=\"203\">\n<p align=\"justify\"><span style=\"font-family: Times New Roman,serif; font-size: medium; color: #003300;\"><strong>21 %<\/strong> <\/span><\/p>\n<p align=\"justify\"><span style=\"font-family: Times New Roman,serif; font-size: medium; color: #003300;\">(2 % x 9 ans puis 1 % x 3 ans)<\/span><\/p>\n<\/td>\n<td width=\"218\">\n<p align=\"justify\"><span style=\"font-family: Times New Roman,serif; font-size: medium; color: #003300;\"><strong>32 %<\/strong> (3,83 % x 6 ans, puis <\/span><\/p>\n<p align=\"justify\"><span style=\"font-family: Times New Roman,serif; font-size: medium; color: #003300;\">2 % x 3 ans, puis 1 % x 3 ans)<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<br \/>\nIl est possible de choisir la dur\u00e9e d\u2019engagement et de <strong>louer le bien \u00e0 un ascendant ou un descendant pour les investissements r\u00e9alis\u00e9s \u00e0 compter de 2015<\/strong>.<br \/>\nEx\u00a0: un achat de 300\u00a0000 \u20ac en m\u00e9tropole peut g\u00e9n\u00e9rer une r\u00e9duction d\u2019imp\u00f4t de 6\u00a0000 \u20ac pendant 9 ans, puis 3\u00a0000 \u20ac pendant 3 ans. On peut y loger un enfant, s\u2019il verse un loyer normal et respecte les conditions de ressources.<\/p>\n<ul>\n<li>\n<p align=\"left\"><span style=\"color: #2b2b2b;\"><span style=\"text-decoration: underline;\"><strong>Question\u00a0<\/strong><\/span><\/span><span style=\"color: #2b2b2b;\"><em>: dans quels cas peut-on louer \u00e0 un ascendant ou un descendant dans le cadre de la loi PINEL ?<\/em><\/span><\/p>\n<\/li>\n<li>\n<p align=\"left\"><span style=\"color: #2b2b2b;\"><span style=\"text-decoration: underline;\"><strong>R\u00e9ponse<\/strong><\/span><\/span><span style=\"color: #2b2b2b;\"><em><br \/>\n<\/em><\/span><span style=\"color: #2b2b2b;\">Pour b\u00e9n\u00e9ficier des avantages du dispositif, l&#8217;investisseur doit louer \u00a0\u00e0 une personne physique autre qu\u2019elle-m\u00eame ou un membre de son foyer fiscal.<\/span><span style=\"color: #2b2b2b;\"><em><br \/>\n<\/em><\/span><span style=\"color: #2b2b2b;\">Les investisseurs peuvent donner en location leur logement <\/span><span style=\"color: #2b2b2b;\"><span style=\"text-decoration: underline;\"><strong>\u00e0 leurs descendants ou ascendants<\/strong><\/span><\/span><span style=\"color: #2b2b2b;\"> (hors membre de son foyer fiscal) sans que cela n\u2019interrompe l\u2019avantage fiscal si les conditions tenant aux plafonds de loyer et de ressources du locataire sont respect\u00e9es.<\/span><span style=\"color: #2b2b2b;\"><em><strong><br \/>\n<\/strong><\/em><\/span><span style=\"color: #2b2b2b;\">Cet assouplissement s&#8217;applique <\/span><span style=\"color: #2b2b2b;\"><span style=\"text-decoration: underline;\"><strong>uniquement aux investissements r\u00e9alis\u00e9s \u00e0 compter du 1<\/strong><\/span><\/span><span style=\"color: #2b2b2b;\"><sup><span style=\"text-decoration: underline;\"><strong>er<\/strong><\/span><\/sup><\/span><span style=\"color: #2b2b2b;\"><span style=\"text-decoration: underline;\"><strong> janvier 2015<\/strong><\/span><\/span><span style=\"color: #2b2b2b;\"> (<\/span><span style=\"color: #2b2b2b;\"><em>les investissements r\u00e9alis\u00e9s entre le 1er septembre 2014 et le 31 d\u00e9cembre 2014 ne le permettent pas)<\/em><\/span><\/p>\n<\/li>\n<\/ul>\n<p>&nbsp;<br \/>\n<span style=\"text-decoration: underline; font-size: large;\"><span style=\"color: #003300;\"><strong>C\u00f4t\u00e9 plus-values<\/strong><\/span><\/span><br \/>\nLe r\u00e9gime des plus-values immobili\u00e8res des terrains \u00e0 b\u00e2tir est align\u00e9 sur celui des immeubles b\u00e2tis\u00a0: elles b\u00e9n\u00e9ficient d\u2019une exon\u00e9ration progressive pour l\u2019imp\u00f4t (22 ans) et les pr\u00e9l\u00e8vements sociaux (30 ans).<br \/>\nEn outre, il est pr\u00e9vu un abattement sp\u00e9cifique de 30 % pour les cessions de terrains \u00e0 b\u00e2tir avec promesse de vente r\u00e9alis\u00e9e avant 2016.<br \/>\n&nbsp;<br \/>\n<span style=\"text-decoration: underline; font-size: large;\"><span style=\"color: #003300;\"><strong>C\u00f4t\u00e9 travaux<\/strong><\/span><\/span><br \/>\nLe cr\u00e9dit d&#8217;imp\u00f4t\u00a0 d\u00e9veloppement durable est transform\u00e9 en \u00ab cr\u00e9dit d&#8217;imp\u00f4t pour la transition \u00e9nerg\u00e9tique \u00bb. Le taux de l\u2019avantage fiscal passe \u00e0 30 % pour des d\u00e9penses \u00e9ligibles plus nombreuses\u00a0; la notion de bouquet de travaux disparait.<br \/>\n&nbsp;<br \/>\n<span style=\"text-decoration: underline; font-size: large;\"><span style=\"color: #003300;\"><strong>Les nouveaux dispositifs en faveur du logement<\/strong><\/span><\/span><br \/>\nVotre donataire (celui \u00e0 qui vous consentez la donation) peut d\u00e9sormais b\u00e9n\u00e9ficier d\u2019un abattement fiscal de <strong>100\u00a0000 \u20ac<\/strong> s\u2019il est votre <strong>descendant (enfant, petit-enfant\u2026)<\/strong>, <strong>ascendant<\/strong>, <strong>conjoint<\/strong> (mari\u00e9) ou <strong>partenaire<\/strong> (PACS), de <strong>45\u00a0000\u00a0\u20ac<\/strong> si c\u2019est votre <strong>fr\u00e8re<\/strong> ou votre <strong>s\u0153ur<\/strong>, ou de <strong>35\u00a0000 \u20ac<\/strong> dans tous les <strong>autres cas<\/strong>.<br \/>\nConcr\u00e8tement, il ne paiera pas de droit de donation dans ces limites, \u00e0 condition que vous lui donniez, en pleine propri\u00e9t\u00e9, un <strong>terrain \u00e0 b\u00e2tir <\/strong>sur lequel il devra construire, dans un d\u00e9lai de 4 ans, des locaux neufs destin\u00e9s \u00e0 l\u2019habitation. La donation doit imp\u00e9rativement avoir lieu entre le 1<sup>er <\/sup>janvier et le 31 d\u00e9cembre 2015.<br \/>\nEn outre, un autre <strong>abattement<\/strong>, de <strong>m\u00eame montant<\/strong> mais distinct, porte dor\u00e9navant sur la donation d\u2019un <strong>logement neuf<\/strong> (jamais utilis\u00e9) pour lequel un permis de construire a \u00e9t\u00e9 obtenu entre le 1<sup>er<\/sup> septembre 2014 et le 31\u00a0d\u00e9cembre 2016, \u00e0 condition que la donation intervienne dans les trois ans suivant l\u2019obtention de ce permis.<br \/>\n&nbsp;<br \/>\n<a href=\"https:\/\/mon-taux-de-change.com\/wp-content\/uploads\/2015\/03\/jpg\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-9088 alignleft\" src=\"https:\/\/mon-taux-de-change.com\/wp-content\/uploads\/2015\/03\/jpg\" alt=\"\" width=\"24\" height=\"23\" \/><\/a><br \/>\nL\u2019ensemble des donations consenties par un m\u00eame donateur, pour <em>chacun<\/em> de ces deux dispositifs, ne peut \u00eatre exon\u00e9r\u00e9 qu\u2019\u00e0 hauteur de 100 000 \u20ac maximum.<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\nExtraits de la base Patrimoniale Fidroit<br \/>\n&nbsp;<\/p>\n<p style=\"text-align: left;\"><span style=\"font-size: x-small;\"><em>l&#8217;article publi\u00e9 par <\/em><em>notre partenaire :<\/em><\/span><\/p>\n<p style=\"text-align: right;\"><em><a href=\"http:\/\/www.mgfpatrimoine.fr\/\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft\" src=\"https:\/\/mon-taux-de-change.com\/wp-content\/uploads\/2014\/12\/MGF-patrimoine.jpg\" alt=\"\" width=\"168\" height=\"69\" \/><\/a><\/em><\/p>\n<p style=\"text-align: right;\">T\u00e9l : 04.79.44.11.82 &#8211; <a href=\"mailto:m.ferrier@mgfpatrimoine.fr\">m.ferrier@mgfpatrimoine.fr<\/a><br \/>\nBureau : 13, place de l&#8217;h\u00f4tel de Ville &#8211; 73000 CHAMBERY<br \/>\nSite internet :<a href=\"http:\/\/www.mgfpatrimoine.fr\/\"> www.mgfpatrimoine.fr<\/a><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u00f4t\u00e9 r\u00e9duction d\u2019imp\u00f4ts Le nouveau dispositif \u00ab\u00a0Pinel\u00a0\u00bb succ\u00e8de au \u00ab\u00a0Duflot\u00a0\u00bb\u00a0controvers\u00e9 : l\u2019acquisition d\u2019un immeuble locatif interm\u00e9diaire neuf peut, sous conditions, b\u00e9n\u00e9ficier d\u2019une r\u00e9duction d\u2019imp\u00f4t qui varie selon la dur\u00e9e de l\u2019engagement de location : Dur\u00e9e de l\u2019engagement de location Taux de la r\u00e9duction m\u00e9tropole Taux de la r\u00e9duction Outre mer 6 ans 12 % (2 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":31056,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[24],"tags":[13],"class_list":{"0":"post-9069","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-fiscalite","8":"tag-avantage-fiscal","9":"czr-hentry"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>05\/03\/2015 - ACTUALITES FISCALES Premier trimestre 2015 - Mon-taux.com - Blog des experts en frontaliers<\/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:\/\/mon-taux.com\/blog\/2015\/03\/05\/05032015-actualites-fiscales-premier-trimestre-2015\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"05\/03\/2015 - ACTUALITES FISCALES Premier trimestre 2015 - Mon-taux.com - Blog des experts en frontaliers\" \/>\n<meta property=\"og:description\" content=\"C\u00f4t\u00e9 r\u00e9duction d\u2019imp\u00f4ts Le nouveau dispositif \u00ab\u00a0Pinel\u00a0\u00bb succ\u00e8de au \u00ab\u00a0Duflot\u00a0\u00bb\u00a0controvers\u00e9 : l\u2019acquisition d\u2019un immeuble locatif interm\u00e9diaire neuf peut, sous conditions, b\u00e9n\u00e9ficier d\u2019une r\u00e9duction d\u2019imp\u00f4t qui varie selon la dur\u00e9e de l\u2019engagement de location : Dur\u00e9e de l\u2019engagement de location Taux de la r\u00e9duction m\u00e9tropole Taux de la r\u00e9duction Outre mer 6 ans 12 % (2 [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/mon-taux.com\/blog\/2015\/03\/05\/05032015-actualites-fiscales-premier-trimestre-2015\/\" \/>\n<meta property=\"og:site_name\" content=\"Mon-taux.com - Blog des experts en frontaliers\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/MonTauxCom.ComparateurFrontalier\" \/>\n<meta property=\"article:published_time\" content=\"2015-03-05T12:19:31+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/mon-taux.com\/blog\/wp-content\/uploads\/2015\/03\/fisc.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"283\" \/>\n\t<meta property=\"og:image:height\" content=\"300\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"montaux\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@MonTauxCom\" \/>\n<meta name=\"twitter:site\" content=\"@MonTauxCom\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"montaux\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/mon-taux.com\/blog\/2015\/03\/05\/05032015-actualites-fiscales-premier-trimestre-2015\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/mon-taux.com\/blog\/2015\/03\/05\/05032015-actualites-fiscales-premier-trimestre-2015\/\"},\"author\":{\"name\":\"montaux\",\"@id\":\"https:\/\/mon-taux.com\/blog\/#\/schema\/person\/bfe88bfabe109e312d4cd786a3dfe66f\"},\"headline\":\"05\/03\/2015 &#8211; 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