{"id":7108,"date":"2024-07-08T22:23:02","date_gmt":"2024-07-08T20:23:02","guid":{"rendered":"https:\/\/ptb.ovh\/bakertilly\/?page_id=7108"},"modified":"2024-07-10T11:36:16","modified_gmt":"2024-07-10T09:36:16","slug":"bakertilly-newsletter-mesures-fiscales-destinees-a-soutenir-le-secteur-du-logement","status":"publish","type":"page","link":"https:\/\/ptb.ovh\/bakertilly\/bakertilly-newsletter-mesures-fiscales-destinees-a-soutenir-le-secteur-du-logement\/","title":{"rendered":"BAKERTILLY &#8211; Newsletter &#8211; Mesures fiscales destin\u00e9es \u00e0 soutenir le secteur du logement"},"content":{"rendered":"<div 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image=\u00a0\u00bb879&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb alignment=\u00a0\u00bbcenter\u00a0\u00bb][vc_single_image image=\u00a0\u00bb7113&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb alignment=\u00a0\u00bbcenter\u00a0\u00bb][\/vc_column][\/vc_row][vc_row el_class=\u00a0\u00bbtext\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/4&Prime;][\/vc_column][vc_column width=\u00a0\u00bb1\/2&Prime;][vc_column_text]En vue de stimuler le secteur immobilier qui traverse une crise particuli\u00e8rement aigu\u00eb, une s\u00e9rie de mesures fiscales ont \u00e9t\u00e9 adopt\u00e9es par la loi du 22 mai 2024. Elles visent \u00e0 faciliter l\u2019acquisition de son propre logement, \u00e0 stimuler l\u2019investissement locatif ainsi qu\u2019\u00e0 promouvoir la gestion locative sociale.<\/p>\n<p>Ces mesures comportent deux volets :<\/p>\n<ul class=\"check\">\n<li>Premier volet temporaire limit\u00e9 \u00e0 l\u2019ann\u00e9e 2024 ;<\/li>\n<li>Second volet sans limitation de dur\u00e9e.<\/li>\n<\/ul>\n<p>[\/vc_column_text][vc_empty_space height=\u00a0\u00bb40px\u00a0\u00bb][vc_column_text]<span style=\"font-size: 18pt;\"><strong><span style=\"color: #c9ec51; font-family: carnac_bold, arial;\">MESURES FISCALES APPLICABLES \u00c0 L\u2019ANN\u00c9E 2024 UNIQUEMENT<\/span><\/strong><\/span>[\/vc_column_text][vc_empty_space height=\u00a0\u00bb40px\u00a0\u00bb][vc_column_text]<\/p>\n<ul>\n<li><strong>AUGMENTATION DU CR\u00c9DIT D\u2019IMP\u00d4T POUR L\u2019ACQUISITION D\u2019UNE R\u00c9SIDENCE PRINCIPALE<\/strong><\/li>\n<\/ul>\n<p>Le <strong>cr\u00e9dit d\u2019imp\u00f4t<\/strong> qui permet aux personnes physiques qui acqui\u00e8rent leur r\u00e9sidence principale de b\u00e9n\u00e9ficier d\u2019une r\u00e9duction des droits d\u2019enregistrement et de transcription (\u00ab <strong>B\u00ebllegen Akt<\/strong> \u00bb) passe de <strong>30.000 \u20ac \u00e0 40.000 \u20ac<\/strong>. Cela concerne les <strong>actes notari\u00e9s pass\u00e9s entre le 01.01.2024 et le 31.12.2024.<\/strong>[\/vc_column_text][vc_empty_space height=\u00a0\u00bb40px\u00a0\u00bb][vc_single_image image=\u00a0\u00bb7114&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb alignment=\u00a0\u00bbcenter\u00a0\u00bb][vc_empty_space height=\u00a0\u00bb20px\u00a0\u00bb][vc_column_text]<\/p>\n<ul>\n<li><strong>NOUVEAU CR\u00c9DIT D\u2019IMP\u00d4T LOCATION POUR L\u2019ACQU\u00c9REUR &#8211; INVESTISSEUR<\/strong><\/li>\n<\/ul>\n<p>Afin d\u2019encourager l\u2018investissement dans le logement locatif, un nouveau <strong>cr\u00e9dit d\u2019imp\u00f4t<\/strong> de <strong>20.000 \u20ac<\/strong> sur les droits d\u2019enregistrement et de transcription est accord\u00e9 \u00e0 chaque <strong>acqu\u00e9reur-investisseur<\/strong> qui ach\u00e8te un immeuble destin\u00e9 \u00e0 servir d\u2019habitation \u00e0 un locataire.<\/p>\n<p>Cela concerne les actes notari\u00e9s pass\u00e9s entre le <strong>01.01.2024 et le 31.12.2024<\/strong> dans les conditions suivantes :<\/p>\n<ul class=\"check\">\n<li>Investissement dans du VEFA (vente en \u00e9tat futur d\u2019ach\u00e8vement) ;<\/li>\n<li>L\u2019investisseur s\u2019engage \u00e0 mettre le bien en location pour une dur\u00e9e minimale de deux ans.<\/li>\n<\/ul>\n<p>[\/vc_column_text][vc_empty_space height=\u00a0\u00bb40px\u00a0\u00bb][vc_column_text]<\/p>\n<ul>\n<li><strong>R\u00c9DUCTION DU TAUX D\u2019IMPOSITION APPLICABLE AUX PLUS-VALUES IMMOBILI\u00c8RES<\/strong><\/li>\n<\/ul>\n<p>Afin de mobiliser les immeubles, <strong>le taux d\u2019imp\u00f4t sur les plus-values immobili\u00e8res<\/strong> (b\u00e9n\u00e9fice de cession) est r\u00e9duit au <strong>1\u20444 du taux global<\/strong> (au lieu du <strong>1\u20442 taux global<\/strong>). Pour \u00eatre consid\u00e9r\u00e9e comme plus-value et non pas comme b\u00e9n\u00e9fice de sp\u00e9culation imposable au taux normal, l\u2019intervalle entre l\u2019acquisition (ou l\u2019ach\u00e8vement de la construction) et la vente doit d\u00e9passer deux ans. Cette mesure s\u2019applique aux <strong>ventes r\u00e9alis\u00e9es entre le 01.01.2024 et le 31.12.2024.<\/strong>[\/vc_column_text][vc_empty_space height=\u00a0\u00bb20px\u00a0\u00bb][vc_single_image image=\u00a0\u00bb7115&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb alignment=\u00a0\u00bbcenter\u00a0\u00bb][vc_column_text]<strong>\u00c0 partir de 2025<\/strong>, les plus-values immobili\u00e8res seront \u00e0 nouveau impos\u00e9es au 1\u20442 taux global. Afin de limiter la sp\u00e9culation immobili\u00e8re, la dur\u00e9e minimale de d\u00e9tention d\u2019un bien immobilier passera de 2 \u00e0 5 ans pour \u00eatre consid\u00e9r\u00e9e comme une plus-value et non comme un b\u00e9n\u00e9fice de sp\u00e9culation.[\/vc_column_text][vc_empty_space height=\u00a0\u00bb40px\u00a0\u00bb][vc_column_text]<\/p>\n<ul>\n<li><strong>R\u00c9INTRODUCTION DU R\u00c9GIME DE TRANSFERT DE PLUS-VALUE<\/strong><\/li>\n<\/ul>\n<p>Le r\u00e9gime de transfert de plus-value pour les personnes physiques a \u00e9t\u00e9 abrog\u00e9 \u00e0 partir de l\u2019ann\u00e9e d\u2019imposition 2015. Ce m\u00e9canisme permettait de transf\u00e9rer la plus- value r\u00e9alis\u00e9e lors d\u2019une vente immobili\u00e8re sur l\u2019achat d\u2019un autre bien et ainsi de l\u2019immuniser fiscalement.<\/p>\n<p>Le r\u00e9gime de \u00ab <strong>transfert de plus-value<\/strong> \u00bb immobili\u00e8re est r\u00e9introduit \u00e0 partir de l\u2019ann\u00e9e 2024 sous r\u00e9serve que l\u2019immeuble de remplacement remplisse les conditions suivantes :<\/p>\n<ul class=\"check\">\n<li>Soit destin\u00e9 \u00e0 des fins de gestion locative sociale ou respecte les exigences relatives aux classes de performance \u00e9nerg\u00e9tique, isolation thermique et performance environnementale A+ ;<\/li>\n<li>Le transfert de la plus-value doit \u00eatre effectu\u00e9 au plus tard au cours de l\u2019ann\u00e9e d\u2019imposition 2026.<\/li>\n<\/ul>\n<p>[\/vc_column_text][vc_empty_space height=\u00a0\u00bb40px\u00a0\u00bb][vc_column_text]<\/p>\n<ul>\n<li><strong>INTRODUCTION D\u2019UN ABATTEMENT CONSTRUCTION SP\u00c9CIAL: AMORTISSEMENT ACC\u00c9L\u00c9R\u00c9<\/strong><\/li>\n<\/ul>\n<p>Afin de stimuler \u00e0 court terme le march\u00e9 de la construction de logements neufs, un abattement suppl\u00e9mentaire appel\u00e9 \u00ab <strong>abattement construction sp\u00e9cial<\/strong> \u00bb a \u00e9t\u00e9 introduit sous la forme d\u2019un amortissement suppl\u00e9mentaire de 4% (qui s\u2019ajoute \u00e0 l\u2019amortissement actuel de 2%, soit au total 6%), applicable l\u2019ann\u00e9e d\u2019ach\u00e8vement et les six ann\u00e9es suivantes.<\/p>\n<p>Cet abattement concerne l\u2019acquisition d\u2019un bien immobilier en VEFA (vente en \u00e9tat futur d\u2019ach\u00e8vement) r\u00e9alis\u00e9e entre le <strong>01.01.2024 et le 31.12.2024.<\/strong><\/p>\n<p>Le montant de cet abattement est plafonn\u00e9 \u00e0 un montant de 250.000 \u20ac (soit une base amortissable maximum de 6.250.000 \u20ac). En cas d\u2019imposition collective, chaque conjoint ou partenaire b\u00e9n\u00e9ficie de cet abattement.[\/vc_column_text][vc_empty_space height=\u00a0\u00bb20px\u00a0\u00bb][vc_single_image image=\u00a0\u00bb7116&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb alignment=\u00a0\u00bbcenter\u00a0\u00bb][vc_column_text]<span style=\"font-size: 8pt;\">*Sur prix d\u2019acquisition \/ de revient (hors quote-part terrain) de l\u2019immeuble et d\u00e9penses d\u2019investissement (d\u00e9passant 20% du prix d\u2019acquisition \/ de revient).<\/span><br \/>\n<span style=\"font-size: 8pt;\">**VEFA : vente en \u00e9tat futur d\u2019ach\u00e8vement.<\/span>[\/vc_column_text][vc_empty_space height=\u00a0\u00bb40px\u00a0\u00bb][vc_column_text]<span style=\"font-size: 18pt;\"><strong><span style=\"color: #c9ec51; font-family: carnac_bold, arial;\">MESURES FISCALES APPLICABLES \u00c0 PARTIR DE 2024 ET POUR LES ANN\u00c9ES SUIVANTES<\/span><\/strong><\/span>[\/vc_column_text][vc_column_text]<\/p>\n<ul>\n<li><strong>AUGMENTATION DU PLAFOND D\u00c9DUCTIBLE DES INT\u00c9R\u00caTS D\u00c9BITEURS EN LIEN AVEC LA R\u00c9SIDENCE PRINCIPALE<\/strong><\/li>\n<\/ul>\n<p>\u00c0 partir de 2024, le montant maximal de <strong>d\u00e9duction des int\u00e9r\u00eats d\u00e9biteurs<\/strong> sur les pr\u00eats contract\u00e9s pour financer l\u2019acquisition de la r\u00e9sidence principale est adapt\u00e9 comme suit :[\/vc_column_text][vc_empty_space height=\u00a0\u00bb20px\u00a0\u00bb][vc_single_image image=\u00a0\u00bb7117&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb alignment=\u00a0\u00bbcenter\u00a0\u00bb][vc_empty_space height=\u00a0\u00bb40px\u00a0\u00bb][vc_column_text]<\/p>\n<ul>\n<li><strong>AUGMENTATION DE L\u2019EXEMPTION DES REVENUS PROVENANT DE LA GESTION LOCATIVE SOCIALE (GLS)<\/strong><\/li>\n<\/ul>\n<p>\u00c0 partir de 2024, l\u2019exemption fiscale des revenus locatifs en relation avec un bien confi\u00e9 \u00e0 un organisme de gestion locative est port\u00e9e de 75% \u00e0 90%.[\/vc_column_text][vc_empty_space height=\u00a0\u00bb40px\u00a0\u00bb][vc_column_text]<\/p>\n<ul>\n<li><strong>EXTENSION DU R\u00c9GIME DE L\u2019EXEMPTION D\u2019IMP\u00d4T SUR LES PLUS-VALUES AU FONDS DU LOGEMENT<\/strong><\/li>\n<\/ul>\n<p>\u00c0 partir de 2024, le Fonds du logement figure parmi les cessionnaires auxquels une personne physique peut c\u00e9der un bien immobilier en exon\u00e9ration d\u2019imp\u00f4t.<\/p>\n<p>La plus-value immobili\u00e8re (sp\u00e9culative ou non) sur la vente d\u2019un immeuble est exempt\u00e9e de l\u2019imp\u00f4t sur le revenu en cas de cession :<\/p>\n<ul class=\"check\">\n<li>A l\u2019\u00e9tat ;<\/li>\n<li>Aux communes et aux syndicats de communes ;<\/li>\n<li>Au fonds du Logement.<\/li>\n<\/ul>\n<p>Nous sommes \u00e0 votre disposition pour vous conseiller et vous assister.[\/vc_column_text][\/vc_column][vc_column 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