{"id":3086,"date":"2024-07-01T10:51:19","date_gmt":"2024-07-01T08:51:19","guid":{"rendered":"https:\/\/www.feodus-finance.fr\/defiscalisation\/?p=3086"},"modified":"2024-07-04T10:52:54","modified_gmt":"2024-07-04T08:52:54","slug":"reduction-impot-revenu-investissement-locatif-denormandie","status":"publish","type":"post","link":"https:\/\/www.feodus-finance.fr\/defiscalisation\/reduction-impot-revenu-investissement-locatif-denormandie\/","title":{"rendered":"R\u00e9duction d&#8217;imp\u00f4t sur le revenu : investissement locatif dans l&#8217;ancien avec la Loi Denormandie"},"content":{"rendered":"\n<div style=\"height:42px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\">Le dispositif Denormandie permet de b\u00e9n\u00e9ficier d&#8217;une r\u00e9duction d&#8217;imp\u00f4t si vous r\u00e9alisez un investissement locatif dans un quartier ancien d\u00e9grad\u00e9. Ce logement doit notamment \u00eatre situ\u00e9 dans certaines communes. L&#8217;investissement est ouvert <strong>jusqu&#8217;au 31 d\u00e9cembre 2027.<\/strong><\/p>\n\n\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Quelles conditions ?<\/h2>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h4 class=\"wp-block-heading\">Types d&#8217;acquisitions<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">La r\u00e9duction d&#8217;imp\u00f4t concerne les logements suivants&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Logement ancien faisant l&#8217;objet de travaux d&#8217;am\u00e9lioration<\/li>\n\n\n\n<li>Local transform\u00e9 en usage d&#8217;habitation<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Les travaux doivent repr\u00e9senter au moins&nbsp;<strong>25&nbsp;%<\/strong>&nbsp;du co\u00fbt total de l&#8217;op\u00e9ration.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">P\u00e9riode de l&#8217;investissement<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">La r\u00e9duction d&#8217;imp\u00f4t concerne les op\u00e9rations r\u00e9alis\u00e9es&nbsp;<strong>entre le 28 mars 2019 et le 31 d\u00e9cembre 2027<\/strong>.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Localisation du logement<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Le logement doit \u00eatre situ\u00e9 soit dans l&#8217;une des communes concern\u00e9es par le dispositif Denormandie, soit dans une copropri\u00e9t\u00e9 en grave difficult\u00e9.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le logement peut b\u00e9n\u00e9ficier de la r\u00e9duction d&#8217;imp\u00f4t s&#8217;il est&nbsp;<strong>situ\u00e9 dans l&#8217;une des communes suivantes<\/strong>&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Communes dont le besoin de r\u00e9habilitation de l&#8217;habitat est important<\/li>\n\n\n\n<li>Communes en zone labellis\u00e9e\u00a0<em>C\u0153ur de ville<\/em><\/li>\n\n\n\n<li>Communes ayant pass\u00e9 une\u00a0convention d&#8217;op\u00e9ration de revitalisation de territoire (ORT)<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Depuis le 11 avril 2024,<\/strong>&nbsp;la r\u00e9duction d&#8217;imp\u00f4t s&#8217;applique aussi aux&nbsp;<strong>logements situ\u00e9s dans une copropri\u00e9t\u00e9 en grave difficult\u00e9<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La copropri\u00e9t\u00e9 en difficult\u00e9 doit \u00eatre dans&nbsp;<strong>l&#8217;une situations suivantes<\/strong>&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Plac\u00e9e\u00a0sous administration provisoire<\/li>\n\n\n\n<li>Incluse dans le p\u00e9rim\u00e8tre d&#8217;une op\u00e9ration de requalification des copropri\u00e9t\u00e9s d\u00e9grad\u00e9es (ORCOD), que cette op\u00e9ration soit locale ou d\u00e9clar\u00e9e d&#8217;int\u00e9r\u00eat national (ORCOD-IN).<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">Nature des travaux \u00e0 r\u00e9aliser<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Vous devez proc\u00e9der \u00e0 un des travaux suivants dans le logement&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Travaux am\u00e9liorant la performance \u00e9nerg\u00e9tique du logement de\u00a0<strong>20\u00a0%<\/strong>\u00a0au moins (<strong>30\u00a0%<\/strong>\u00a0au moins pour les logements individuels)<\/li>\n\n\n\n<li><strong>Au moins 2 types de travaux<\/strong>\u00a0parmi le changement de chaudi\u00e8re, l&#8217;isolation des combles, l&#8217;isolation des murs, le changement de production d&#8217;eau chaude, l&#8217;isolation des fen\u00eatres<\/li>\n\n\n\n<li>Cr\u00e9ation de surface habitable nouvelle (par exemple, balcon, terrasse ou garage)<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c0 noter<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pour les travaux d&#8217;am\u00e9lioration de la performance \u00e9nerg\u00e9tique du logement, le recours \u00e0 un professionnel certifi\u00e9&nbsp;<em>Reconnu garant pour l&#8217;environnement<\/em>&nbsp;(RGE) est recommand\u00e9.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les travaux doivent \u00eatre termin\u00e9s, au plus tard, le 31 d\u00e9cembre de la 2<sup>e<\/sup>&nbsp;ann\u00e9e suivant l&#8217;acquisition.<\/p>\n\n\n\n<div style=\"height:24px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Quelles sont les conditions pour le choix du locataire ?<\/h2>\n\n\n\n<div style=\"height:21px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Le locataire ne doit pas appartenir \u00e0 votre\u00a0<em><strong>foyer fiscal <\/strong>(exemple : \u00e9poux, \u00e9pouse et enfants \u00e0 charge)<\/em>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Son\u00a0<strong>revenu fiscal de r\u00e9f\u00e9rence<\/strong>\u00a0ne doit pas d\u00e9passer les plafonds suivants\u00a0:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>METROPOLE<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-base-2-color has-accent-background-color has-text-color has-background has-link-color\"><thead><tr><th>Composition du foyer fiscal<\/th><th>Zone A bis<\/th><th>Zone A<\/th><th>Zone B1<\/th><th>Zone B2<\/th><th>Zone C<\/th><\/tr><\/thead><tbody><tr><td>Personne seule<\/td><td><strong>43&nbsp;475&nbsp;\u20ac<\/strong><\/td><td><strong>43&nbsp;475&nbsp;\u20ac<\/strong><\/td><td><strong>35&nbsp;435&nbsp;\u20ac<\/strong><\/td><td><strong>31&nbsp;892&nbsp;\u20ac<\/strong><\/td><td><strong>31&nbsp;892&nbsp;\u20ac<\/strong><\/td><\/tr><tr><td>Couple<\/td><td><strong>64&nbsp;976&nbsp;\u20ac<\/strong><\/td><td><strong>64&nbsp;976&nbsp;\u20ac<\/strong><\/td><td><strong>47&nbsp;321&nbsp;\u20ac<\/strong><\/td><td><strong>42&nbsp;588&nbsp;\u20ac<\/strong><\/td><td><strong>42&nbsp;588&nbsp;\u20ac<\/strong><\/td><\/tr><tr><td>+ 1 personne \u00e0 charge<\/td><td><strong>85&nbsp;175&nbsp;\u20ac<\/strong><\/td><td><strong>78&nbsp;104&nbsp;\u20ac<\/strong><\/td><td><strong>56&nbsp;905&nbsp;\u20ac<\/strong><\/td><td><strong>51&nbsp;215&nbsp;\u20ac<\/strong><\/td><td><strong>51&nbsp;215&nbsp;\u20ac<\/strong><\/td><\/tr><tr><td>+ 2 personnes \u00e0 charge<\/td><td><strong>101&nbsp;693&nbsp;\u20ac<\/strong><\/td><td><strong>93&nbsp;556&nbsp;\u20ac<\/strong><\/td><td><strong>68&nbsp;699&nbsp;\u20ac<\/strong><\/td><td><strong>61&nbsp;830&nbsp;\u20ac<\/strong><\/td><td><strong>61&nbsp;830&nbsp;\u20ac<\/strong><\/td><\/tr><tr><td>+ 3 personnes \u00e0 charge<\/td><td><strong>120&nbsp;995&nbsp;\u20ac<\/strong><\/td><td><strong>110&nbsp;753&nbsp;\u20ac<\/strong><\/td><td><strong>80&nbsp;816&nbsp;\u20ac<\/strong><\/td><td><strong>72&nbsp;735&nbsp;\u20ac<\/strong><\/td><td><strong>72&nbsp;735&nbsp;\u20ac<\/strong><\/td><\/tr><tr><td>+ 4 personnes \u00e0 charge<\/td><td><strong>136&nbsp;151&nbsp;\u20ac<\/strong><\/td><td><strong>124&nbsp;630&nbsp;\u20ac<\/strong><\/td><td><strong>91&nbsp;078&nbsp;\u20ac<\/strong><\/td><td><strong>81&nbsp;971&nbsp;\u20ac<\/strong><\/td><td><strong>81&nbsp;971&nbsp;\u20ac<\/strong><\/td><\/tr><tr><td>Majoration par personne \u00e0 charge suppl\u00e9mentaire<\/td><td>+&nbsp;<strong>15&nbsp;168&nbsp;\u20ac<\/strong><\/td><td>+&nbsp;<strong>13&nbsp;886&nbsp;\u20ac<\/strong><\/td><td>+&nbsp;<strong>10&nbsp;161&nbsp;\u20ac<\/strong><\/td><td>+&nbsp;<strong>9&nbsp;142&nbsp;\u20ac<\/strong><\/td><td>+&nbsp;<strong>9&nbsp;142&nbsp;\u20ac<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>OUTRE-MER<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table aligncenter\"><table class=\"has-base-2-color has-accent-background-color has-text-color has-background has-link-color\"><thead><tr><th>Composition du foyer fiscal<\/th><th class=\"has-text-align-center\" data-align=\"center\"><em>D\u00e9partement d&#8217;outre-mer (Dom)Guadeloupe &#8211; Guyane &#8211; Martinique &#8211; Mayotte &#8211; La R\u00e9union<\/em><\/th><th>Saint-MartinSaint-Pierre-et-Miquelon<\/th><th>Polyn\u00e9sie Fran\u00e7aiseNouvelle-Cal\u00e9donieIles Wallis et Futuna<\/th><\/tr><\/thead><tbody><tr><td>Personne seule<\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>31&nbsp;589&nbsp;\u20ac<\/strong><\/td><td><strong>31&nbsp;589&nbsp;\u20ac<\/strong><\/td><td><strong>34&nbsp;369&nbsp;\u20ac<\/strong><\/td><\/tr><tr><td>Couple<\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>42&nbsp;186&nbsp;\u20ac<\/strong><\/td><td><strong>42&nbsp;186&nbsp;\u20ac<\/strong><\/td><td><strong>45&nbsp;896&nbsp;\u20ac<\/strong><\/td><\/tr><tr><td>+ 1 personne \u00e0 charge<\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>50&nbsp;731&nbsp;\u20ac<\/strong><\/td><td><strong>50&nbsp;731&nbsp;\u20ac<\/strong><\/td><td><strong>55&nbsp;192&nbsp;\u20ac<\/strong><\/td><\/tr><tr><td>+ 2 personnes \u00e0 charge<\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>61&nbsp;243&nbsp;\u20ac<\/strong><\/td><td><strong>61&nbsp;243&nbsp;\u20ac<\/strong><\/td><td><strong>66&nbsp;630&nbsp;\u20ac<\/strong><\/td><\/tr><tr><td>+ 3 personnes \u00e0 charge<\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>72&nbsp;044&nbsp;\u20ac<\/strong><\/td><td><strong>72&nbsp;044&nbsp;\u20ac<\/strong><\/td><td><strong>78&nbsp;380&nbsp;\u20ac<\/strong><\/td><\/tr><tr><td>+ 4 personnes \u00e0 charge<\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>81&nbsp;192&nbsp;\u20ac<\/strong><\/td><td><strong>81&nbsp;192&nbsp;\u20ac<\/strong><\/td><td><strong>88&nbsp;333&nbsp;\u20ac<\/strong><\/td><\/tr><tr><td>Majoration par personne \u00e0 charge suppl\u00e9mentaire<\/td><td class=\"has-text-align-center\" data-align=\"center\">+&nbsp;<strong>9&nbsp;063&nbsp;\u20ac<\/strong><\/td><td>+&nbsp;<strong>9&nbsp;063&nbsp;\u20ac<\/strong><\/td><td>+&nbsp;<strong>9&nbsp;859&nbsp;\u20ac<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<div style=\"height:22px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Comment le logement doit-il \u00eatre lou\u00e9 ?<\/h2>\n\n\n\n<div style=\"height:21px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Le logement doit \u00eatre\u00a0<strong>lou\u00e9 nu<\/strong>\u00a0(non meubl\u00e9) comme\u00a0habitation principale.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Il doit \u00eatre&nbsp;<strong>lou\u00e9 au plus tard 1 an apr\u00e8s l&#8217;ach\u00e8vement&nbsp;<\/strong>de l&#8217;immeuble ou apr\u00e8s son acquisition.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La dur\u00e9e de l&#8217;engagement de location doit \u00eatre de 6, 9 ou 12 ans.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le loyer mensuel ne doit pas d\u00e9passer, charges non comprises, les plafonds suivants&nbsp;:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>METROPOLE<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-base-2-color has-accent-background-color has-text-color has-background has-link-color\"><thead><tr><th class=\"has-text-align-center\" data-align=\"center\" rowspan=\"2\">Localisation du logement<\/th><th class=\"has-text-align-center\" data-align=\"center\" colspan=\"2\">Plafonds mensuels de loyer au m\u00b2<\/th><\/tr><tr><th class=\"has-text-align-center\" data-align=\"center\">2023<\/th><th class=\"has-text-align-center\" data-align=\"center\">2024<\/th><\/tr><\/thead><tbody><tr><th class=\"has-text-align-center\" data-align=\"center\">Zone A bis<\/th><td class=\"has-text-align-center\" data-align=\"center\"><strong>18,25&nbsp;\u20ac<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>18,89&nbsp;\u20ac<\/strong><\/td><\/tr><tr><th class=\"has-text-align-center\" data-align=\"center\">Zone A<\/th><td class=\"has-text-align-center\" data-align=\"center\"><strong>13,57&nbsp;\u20ac<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>14,03&nbsp;\u20ac<\/strong><\/td><\/tr><tr><th class=\"has-text-align-center\" data-align=\"center\">Zone B1<\/th><td class=\"has-text-align-center\" data-align=\"center\"><strong>10,93&nbsp;\u20ac<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>11,31&nbsp;\u20ac<\/strong><\/td><\/tr><tr><th class=\"has-text-align-center\" data-align=\"center\">Zones B2 et C (sur agr\u00e9ment)<\/th><td class=\"has-text-align-center\" data-align=\"center\"><strong>9,50&nbsp;\u20ac<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>9,83&nbsp;\u20ac<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>OUTRE-MER<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-base-2-color has-accent-background-color has-text-color has-background has-link-color\"><thead><tr><th class=\"has-text-align-center\" data-align=\"center\" rowspan=\"2\">Localisation du logement<\/th><th class=\"has-text-align-center\" data-align=\"center\" colspan=\"2\">Plafonds mensuels de loyer au m\u00b2<\/th><\/tr><tr><th class=\"has-text-align-center\" data-align=\"center\">2023<\/th><th class=\"has-text-align-center\" data-align=\"center\">2024<\/th><\/tr><\/thead><tbody><tr><th class=\"has-text-align-center\" data-align=\"center\">Guadeloupe<\/th><td class=\"has-text-align-center\" data-align=\"center\"><strong>11,19&nbsp;\u20ac<\/strong><\/td><td><strong>11,65&nbsp;\u20ac<\/strong><\/td><\/tr><tr><th class=\"has-text-align-center\" data-align=\"center\">La R\u00e9union<\/th><td class=\"has-text-align-center\" data-align=\"center\"><strong>11,19&nbsp;\u20ac<\/strong><\/td><td><strong>11,65&nbsp;\u20ac<\/strong><\/td><\/tr><tr><th class=\"has-text-align-center\" data-align=\"center\">Mayotte<\/th><td class=\"has-text-align-center\" data-align=\"center\"><strong>11,19&nbsp;\u20ac<\/strong><\/td><td><strong>11,65&nbsp;\u20ac<\/strong><\/td><\/tr><tr><th class=\"has-text-align-center\" data-align=\"center\">Guyane<\/th><td class=\"has-text-align-center\" data-align=\"center\"><strong>11,19&nbsp;\u20ac<\/strong><\/td><td><strong>11,65&nbsp;\u20ac<\/strong><\/td><\/tr><tr><th class=\"has-text-align-center\" data-align=\"center\">Martinique<\/th><td class=\"has-text-align-center\" data-align=\"center\"><strong>11,19&nbsp;\u20ac<\/strong><\/td><td><strong>11,65&nbsp;\u20ac<\/strong><\/td><\/tr><tr><th class=\"has-text-align-center\" data-align=\"center\">Saint-Martin<\/th><td class=\"has-text-align-center\" data-align=\"center\"><strong>11,19&nbsp;\u20ac<\/strong><\/td><td><strong>11,65&nbsp;\u20ac<\/strong><\/td><\/tr><tr><th class=\"has-text-align-center\" data-align=\"center\">Saint-Pierre et Miquelon<\/th><td class=\"has-text-align-center\" data-align=\"center\"><strong>11,19&nbsp;\u20ac<\/strong><\/td><td><strong>11,65&nbsp;\u20ac<\/strong><\/td><\/tr><tr><th class=\"has-text-align-center\" data-align=\"center\">Polyn\u00e9sie Fran\u00e7aise<\/th><td class=\"has-text-align-center\" data-align=\"center\"><strong>13,56&nbsp;\u20ac<\/strong><\/td><td><strong>14,18&nbsp;\u20ac<\/strong><\/td><\/tr><tr><th class=\"has-text-align-center\" data-align=\"center\">Nouvelle-Cal\u00e9donie<\/th><td class=\"has-text-align-center\" data-align=\"center\"><strong>13,56&nbsp;\u20ac<\/strong><\/td><td><strong>14,18&nbsp;\u20ac<\/strong><\/td><\/tr><tr><th class=\"has-text-align-center\" data-align=\"center\">\u00celes Wallis et Futuna<\/th><td class=\"has-text-align-center\" data-align=\"center\"><strong>13,56&nbsp;\u20ac<\/strong><\/td><td><strong>14,18&nbsp;\u20ac<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Les plafonds de loyer varient en fonction de la surface du logement par\u00a0application d&#8217;un coefficient multiplicateur.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les plafonds peuvent \u00eatre r\u00e9duits pour tenir compte des particularit\u00e9s des march\u00e9s locatifs locaux.<\/p>\n\n\n\n<div style=\"height:38px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Quel est le montant de la r\u00e9duction d&#8217;imp\u00f4t ?<\/h2>\n\n\n\n<div style=\"height:38px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h4 class=\"wp-block-heading\">Plafond<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">La r\u00e9duction d&#8217;imp\u00f4t est calcul\u00e9e en prenant en compte les \u00e9l\u00e9ments suivants&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Co\u00fbt d&#8217;acquisition du logement plafonn\u00e9 \u00e0\u00a0<strong>300\u00a0000\u00a0\u20ac<\/strong><\/li>\n\n\n\n<li>Plafond de\u00a0<strong>5\u00a0500\u00a0\u20ac<\/strong>\u00a0par m\u00b2 de surface habitable.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Vous devez aussi tenir compte du\u00a0<strong>plafonnement global des avantages fiscaux.<\/strong><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Taux de la r\u00e9duction d&#8217;imp\u00f4t<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Le taux varie en fonction de la dur\u00e9e de l&#8217;engagement de location.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-base-2-color has-accent-background-color has-text-color has-background has-link-color\"><thead><tr><th class=\"has-text-align-center\" data-align=\"center\">Dur\u00e9e d&#8217;engagement de location<\/th><th class=\"has-text-align-center\" data-align=\"center\">R\u00e9duction d&#8217;imp\u00f4t<\/th><\/tr><\/thead><tbody><tr><th class=\"has-text-align-center\" data-align=\"center\">6 ans<\/th><td class=\"has-text-align-center\" data-align=\"center\"><strong>12&nbsp;%<\/strong>&nbsp;du prix du bien<\/td><\/tr><tr><th class=\"has-text-align-center\" data-align=\"center\">9 ans<\/th><td class=\"has-text-align-center\" data-align=\"center\"><strong>18&nbsp;%<\/strong>&nbsp;du prix du bien<\/td><\/tr><tr><th class=\"has-text-align-center\" data-align=\"center\">12 ans<\/th><td class=\"has-text-align-center\" data-align=\"center\"><strong>21&nbsp;%<\/strong>&nbsp;du prix du bien<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Nota : les r\u00e8gles sont diff\u00e9rentes en outre-mer.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le dispositif Denormandie permet de b\u00e9n\u00e9ficier d&#8217;une r\u00e9duction d&#8217;imp\u00f4t si vous r\u00e9alisez un investissement locatif dans un quartier ancien d\u00e9grad\u00e9. Ce logement doit notamment \u00eatre situ\u00e9 dans certaines communes. L&#8217;investissement est ouvert jusqu&#8217;au 31 d\u00e9cembre 2027. Quelles conditions ? Types d&#8217;acquisitions La r\u00e9duction d&#8217;imp\u00f4t concerne les logements suivants&nbsp;: Les travaux doivent repr\u00e9senter au moins&nbsp;25&nbsp;%&nbsp;du co\u00fbt &#8230; <a title=\"R\u00e9duction d&#8217;imp\u00f4t sur le revenu : investissement locatif dans l&#8217;ancien avec la Loi Denormandie\" class=\"read-more\" href=\"https:\/\/www.feodus-finance.fr\/defiscalisation\/reduction-impot-revenu-investissement-locatif-denormandie\/\" aria-label=\"En savoir plus sur R\u00e9duction d&#8217;imp\u00f4t sur le revenu : investissement locatif dans l&#8217;ancien avec la Loi Denormandie\">Lire plus<\/a><\/p>\n","protected":false},"author":3,"featured_media":1823,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3086","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dossier","generate-columns","tablet-grid-50","mobile-grid-100","grid-parent","grid-33"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>R\u00e9duction d&#039;imp\u00f4t sur le revenu : investissement locatif dans l&#039;ancien avec la Loi Denormandie - Feodus<\/title>\n<meta name=\"description\" content=\"Imp\u00f4t sur le revenu - Investissement locatif dans l&#039;ancien Loi Denormandie (r\u00e9duction d&#039;imp\u00f4t)\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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