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LnRiLWhlYWRpbmcuaGFzLWJhY2tncm91bmR7cGFkZGluZzowfQ==
Déficit foncier
LnRiLWdyaWQsLnRiLWdyaWQ+LmJsb2NrLWVkaXRvci1pbm5lci1ibG9ja3M+LmJsb2NrLWVkaXRvci1ibG9jay1saXN0X19sYXlvdXR7ZGlzcGxheTpncmlkO2dyaWQtcm93LWdhcDoyNXB4O2dyaWQtY29sdW1uLWdhcDoyNXB4fS50Yi1ncmlkLWl0ZW17YmFja2dyb3VuZDojZDM4YTAzO3BhZGRpbmc6MzBweH0udGItZ3JpZC1jb2x1bW57ZmxleC13cmFwOndyYXB9LnRiLWdyaWQtY29sdW1uPip7d2lkdGg6MTAwJX0udGItZ3JpZC1jb2x1bW4udGItZ3JpZC1hbGlnbi10b3B7d2lkdGg6MTAwJTtkaXNwbGF5OmZsZXg7YWxpZ24tY29udGVudDpmbGV4LXN0YXJ0fS50Yi1ncmlkLWNvbHVtbi50Yi1ncmlkLWFsaWduLWNlbnRlcnt3aWR0aDoxMDAlO2Rpc3BsYXk6ZmxleDthbGlnbi1jb250ZW50OmNlbnRlcn0udGItZ3JpZC1jb2x1bW4udGItZ3JpZC1hbGlnbi1ib3R0b217d2lkdGg6MTAwJTtkaXNwbGF5OmZsZXg7YWxpZ24tY29udGVudDpmbGV4LWVuZH0gLndwdi12aWV3LW91dHB1dFtkYXRhLXRvb2xzZXQtdmlld3Mtdmlldy1lZGl0b3I9IjgzYTAxZTE5M2IxYTE4MzlmMmE2ZjllZjIwMWM4YTA2Il0gPiAudGItZ3JpZC1jb2x1bW46bnRoLW9mLXR5cGUoNW4gKyAxKSB7IGdyaWQtY29sdW1uOiAxIH0gLndwdi12aWV3LW91dHB1dFtkYXRhLXRvb2xzZXQtdmlld3Mtdmlldy1lZGl0b3I9IjgzYTAxZTE5M2IxYTE4MzlmMmE2ZjllZjIwMWM4YTA2Il0gPiAudGItZ3JpZC1jb2x1bW46bnRoLW9mLXR5cGUoNW4gKyAyKSB7IGdyaWQtY29sdW1uOiAyIH0gLndwdi12aWV3LW91dHB1dFtkYXRhLXRvb2xzZXQtdmlld3Mtdmlldy1lZGl0b3I9IjgzYTAxZTE5M2IxYTE4MzlmMmE2ZjllZjIwMWM4YTA2Il0gPiAudGItZ3JpZC1jb2x1bW46bnRoLW9mLXR5cGUoNW4gKyAzKSB7IGdyaWQtY29sdW1uOiAzIH0gLndwdi12aWV3LW91dHB1dFtkYXRhLXRvb2xzZXQtdmlld3Mtdmlldy1lZGl0b3I9IjgzYTAxZTE5M2IxYTE4MzlmMmE2ZjllZjIwMWM4YTA2Il0gPiAudGItZ3JpZC1jb2x1bW46bnRoLW9mLXR5cGUoNW4gKyA0KSB7IGdyaWQtY29sdW1uOiA0IH0gLndwdi12aWV3LW91dHB1dFtkYXRhLXRvb2xzZXQtdmlld3Mtdmlldy1lZGl0b3I9IjgzYTAxZTE5M2IxYTE4MzlmMmE2ZjllZjIwMWM4YTA2Il0gPiAudGItZ3JpZC1jb2x1bW46bnRoLW9mLXR5cGUoNW4gKyA1KSB7IGdyaWQtY29sdW1uOiA1IH0gLndwdi12aWV3LW91dHB1dFtkYXRhLXRvb2xzZXQtdmlld3Mtdmlldy1lZGl0b3I9IjgzYTAxZTE5M2IxYTE4MzlmMmE2ZjllZjIwMWM4YTA2Il0gLmpzLXdwdi1sb29wLXdyYXBwZXIgPiAudGItZ3JpZCB7IGdyaWQtdGVtcGxhdGUtY29sdW1uczogbWlubWF4KDAsIDAuMmZyKSBtaW5tYXgoMCwgMC4yZnIpIG1pbm1heCgwLCAwLjJmcikgbWlubWF4KDAsIDAuMmZyKSBtaW5tYXgoMCwgMC4yZnIpO2dyaWQtYXV0by1mbG93OiByb3cgfSAud3B2LWJsb2NrLWxvb3AtaXRlbVtkYXRhLXRvb2xzZXQtdmlld3Mtdmlldy10ZW1wbGF0ZS1ibG9jaz0iZTk1NjdkODVhMWY4NzdlMzViNjE5OGNjNTQ1NTkyNDMiXSB7IGJvcmRlci1yYWRpdXM6IDEwcHg7Ym94LXNoYWRvdzogMCAwIDMwcHggMCByZ2JhKCAwLCAwLCAwLCAwLjEgKTsgfSAudGItZmllbGRbZGF0YS10b29sc2V0LWJsb2Nrcy1maWVsZD0iM2ZiMTAzMzllOGYyOWFhMWIzYzRmYmMyYWI4OTFhOGIiXSB7IGZvbnQtc2l6ZTogMTJweDt0ZXh0LWFsaWduOiBjZW50ZXI7Y29sb3I6IHJnYmEoIDU5LCA5MiwgMTczLCAxICk7cGFkZGluZzogNXB4IDE1cHggMjBweCAxNXB4OyB9ICBoNi50Yi1oZWFkaW5nW2RhdGEtdG9vbHNldC1ibG9ja3MtaGVhZGluZz0iMDk3ZjBiOThlMjQ4Y2Y4OWE3NTdmNzkyOWE4MzJlMmQiXSAgeyB0ZXh0LWFsaWduOiBjZW50ZXI7cGFkZGluZy1yaWdodDogMTVweDtwYWRkaW5nLWJvdHRvbTogMHB4O3BhZGRpbmctbGVmdDogMTVweDttYXJnaW4tYm90dG9tOiAwcHg7IH0gIC50Yi1pbWFnZXtwb3NpdGlvbjpyZWxhdGl2ZTt0cmFuc2l0aW9uOnRyYW5zZm9ybSAwLjI1cyBlYXNlfS53cC1ibG9jay1pbWFnZSAudGItaW1hZ2UuYWxpZ25jZW50ZXJ7bWFyZ2luLWxlZnQ6YXV0bzttYXJnaW4tcmlnaHQ6YXV0b30udGItaW1hZ2UgaW1ne21heC13aWR0aDoxMDAlO2hlaWdodDphdXRvO3dpZHRoOmF1dG87dHJhbnNpdGlvbjp0cmFuc2Zvcm0gMC4yNXMgZWFzZX0udGItaW1hZ2UgLnRiLWltYWdlLWNhcHRpb24tZml0LXRvLWltYWdle2Rpc3BsYXk6dGFibGV9LnRiLWltYWdlIC50Yi1pbWFnZS1jYXB0aW9uLWZpdC10by1pbWFnZSAudGItaW1hZ2UtY2FwdGlvbntkaXNwbGF5OnRhYmxlLWNhcHRpb247Y2FwdGlvbi1zaWRlOmJvdHRvbX0gLndwLWJsb2NrLWltYWdlLnRiLWltYWdlW2RhdGEtdG9vbHNldC1ibG9ja3MtaW1hZ2U9ImRiYzFmN2NkZWFlNjI4ZDhiNWJhNWYwMWJmYjI3N2Q4Il0geyBtYXgtd2lkdGg6IDEwMCU7IH0gLndwLWJsb2NrLWltYWdlLnRiLWltYWdlW2RhdGEtdG9vbHNldC1ibG9ja3MtaW1hZ2U9ImRiYzFmN2NkZWFlNjI4ZDhiNWJhNWYwMWJmYjI3N2Q4Il0gaW1nIHsgYm9yZGVyLXRvcC1sZWZ0LXJhZGl1czogMTBweDtib3JkZXItdG9wLXJpZ2h0LXJhZGl1czogMTBweDsgfSAgICBAbWVkaWEgb25seSBzY3JlZW4gYW5kIChtYXgtd2lkdGg6IDk4MXB4KSB7IC50Yi1ncmlkLC50Yi1ncmlkPi5ibG9jay1lZGl0b3ItaW5uZXItYmxvY2tzPi5ibG9jay1lZGl0b3ItYmxvY2stbGlzdF9fbGF5b3V0e2Rpc3BsYXk6Z3JpZDtncmlkLXJvdy1nYXA6MjVweDtncmlkLWNvbHVtbi1nYXA6MjVweH0udGItZ3JpZC1pdGVte2JhY2tncm91bmQ6I2QzOGEwMztwYWRkaW5nOjMwcHh9LnRiLWdyaWQtY29sdW1ue2ZsZXgtd3JhcDp3cmFwfS50Yi1ncmlkLWNvbHVtbj4qe3dpZHRoOjEwMCV9LnRiLWdyaWQtY29sdW1uLnRiLWdyaWQtYWxpZ24tdG9we3dpZHRoOjEwMCU7ZGlzcGxheTpmbGV4O2FsaWduLWNvbnRlbnQ6ZmxleC1zdGFydH0udGItZ3JpZC1jb2x1bW4udGItZ3JpZC1hbGlnbi1jZW50ZXJ7d2lkdGg6MTAwJTtkaXNwbGF5OmZsZXg7YWxpZ24tY29udGVudDpjZW50ZXJ9LnRiLWdyaWQtY29sdW1uLnRiLWdyaWQtYWxpZ24tYm90dG9te3dpZHRoOjEwMCU7ZGlzcGxheTpmbGV4O2FsaWduLWNvbnRlbnQ6ZmxleC1lbmR9IC53cHYtdmlldy1vdXRwdXRbZGF0YS10b29sc2V0LXZpZXdzLXZpZXctZWRpdG9yPSI4M2EwMWUxOTNiMWExODM5ZjJhNmY5ZWYyMDFjOGEwNiJdID4gLnRiLWdyaWQtY29sdW1uOm50aC1vZi10eXBlKDNuICsgMSkgeyBncmlkLWNvbHVtbjogMSB9IC53cHYtdmlldy1vdXRwdXRbZGF0YS10b29sc2V0LXZpZXdzLXZpZXctZWRpdG9yPSI4M2EwMWUxOTNiMWExODM5ZjJhNmY5ZWYyMDFjOGEwNiJdID4gLnRiLWdyaWQtY29sdW1uOm50aC1vZi10eXBlKDNuICsgMikgeyBncmlkLWNvbHVtbjogMiB9IC53cHYtdmlldy1vdXRwdXRbZGF0YS10b29sc2V0LXZpZXdzLXZpZXctZWRpdG9yPSI4M2EwMWUxOTNiMWExODM5ZjJhNmY5ZWYyMDFjOGEwNiJdID4gLnRiLWdyaWQtY29sdW1uOm50aC1vZi10eXBlKDNuICsgMykgeyBncmlkLWNvbHVtbjogMyB9IC53cHYtdmlldy1vdXRwdXRbZGF0YS10b29sc2V0LXZpZXdzLXZpZXctZWRpdG9yPSI4M2EwMWUxOTNiMWExODM5ZjJhNmY5ZWYyMDFjOGEwNiJdIC5qcy13cHYtbG9vcC13cmFwcGVyID4gLnRiLWdyaWQgeyBncmlkLXRlbXBsYXRlLWNvbHVtbnM6IG1pbm1heCgwLCAwLjMzMzNmcikgbWlubWF4KDAsIDAuMzMzM2ZyKSBtaW5tYXgoMCwgMC4zMzMzZnIp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Les travaux de réhabilitation d’un bien immobilier destiné à la location permettent l’imputation des déficits occasionnés par ces dépenses sur les revenus globaux du propriétaire. Cet investissement dans l’ancien permet de surcroît de se constituer un patrimoine immobilier.
Les avantages
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O2dyaWQtYXV0by1mbG93OiByb3cgfSAgIC50Yi1pbWFnZXtwb3NpdGlvbjpyZWxhdGl2ZTt0cmFuc2l0aW9uOnRyYW5zZm9ybSAwLjI1cyBlYXNlfS53cC1ibG9jay1pbWFnZSAudGItaW1hZ2UuYWxpZ25jZW50ZXJ7bWFyZ2luLWxlZnQ6YXV0bzttYXJnaW4tcmlnaHQ6YXV0b30udGItaW1hZ2UgaW1ne21heC13aWR0aDoxMDAlO2hlaWdodDphdXRvO3dpZHRoOmF1dG87dHJhbnNpdGlvbjp0cmFuc2Zvcm0gMC4yNXMgZWFzZX0udGItaW1hZ2UgLnRiLWltYWdlLWNhcHRpb24tZml0LXRvLWltYWdle2Rpc3BsYXk6dGFibGV9LnRiLWltYWdlIC50Yi1pbWFnZS1jYXB0aW9uLWZpdC10by1pbWFnZSAudGItaW1hZ2UtY2FwdGlvbntkaXNwbGF5OnRhYmxlLWNhcHRpb247Y2FwdGlvbi1zaWRlOmJvdHRvbX0gICAgfSBAbWVkaWEgb25seSBzY3JlZW4gYW5kIChtYXgtd2lkdGg6IDY3OXB4KSB7IC50Yi1ncmlkLC50Yi1ncmlkPi5ibG9jay1lZGl0b3ItaW5uZXItYmxvY2tzPi5ibG9jay1lZGl0b3ItYmxvY2stbGlzdF9fbGF5b3V0e2Rpc3BsYXk6Z3JpZDtncmlkLXJvdy1nYXA6MjVweDtncmlkLWNvbHVtbi1nYXA6MjVweH0udGItZ3JpZC1pdGVte2JhY2tncm91bmQ6I2QzOGEwMztwYWRkaW5nOjMwcHh9LnRiLWdyaWQtY29sdW1ue2ZsZXgtd3JhcDp3cmFwfS50Yi1ncmlkLWNvbHVtbj4qe3dpZHRoOjEwMCV9LnRiLWdyaWQtY29sdW1uLnRiLWdyaWQtYWxpZ24tdG9we3dpZHRoOjEwMCU7ZGlzcGxheTpmbGV4O2FsaWduLWNvbnRlbnQ6ZmxleC1zdGFydH0udGItZ3JpZC1jb2x1bW4udGItZ3JpZC1hbGlnbi1jZW50ZXJ7d2lkdGg6MTAwJTtkaXNwbGF5OmZsZXg7YWxpZ24tY29udGVudDpjZW50ZXJ9LnRiLWdyaWQtY29sdW1uLnRiLWdyaWQtYWxpZ24tYm90dG9te3dpZHRoOjEwMCU7ZGlzcGxheTpmbGV4O2FsaWduLWNvbnRlbnQ6ZmxleC1lbmR9IC53cHYtdmlldy1vdXRwdXRbZGF0YS10b29sc2V0LXZpZXdzLXZpZXctZWRpdG9yPSI4M2EwMWUxOTNiMWExODM5ZjJhNmY5ZWYyMDFjOGEwNiJdICA+IC50Yi1ncmlkLWNvbHVtbjpudGgtb2YtdHlwZSgxbisxKSB7IGdyaWQtY29sdW1uOiAxIH0gLndwdi12aWV3LW91dHB1dFtkYXRhLXRvb2xzZXQtdmlld3Mtdmlldy1lZGl0b3I9IjgzYTAxZTE5M2IxYTE4MzlmMmE2ZjllZjIwMWM4YTA2Il0gLmpzLXdwdi1sb29wLXdyYXBwZXIgPiAudGItZ3JpZCB7IGdyaWQtdGVtcGxhdGUtY29sdW1uczogbWlubWF4KDAsIDFmcik7Z3JpZC1hdXRvLWZsb3c6IHJvdyB9ICAgLnRiLWltYWdle3Bvc2l0aW9uOnJlbGF0aXZlO3RyYW5zaXRpb246dHJhbnNmb3JtIDAuMjVzIGVhc2V9LndwLWJsb2NrLWltYWdlIC50Yi1pbWFnZS5hbGlnbmNlbnRlcnttYXJnaW4tbGVmdDphdXRvO21hcmdpbi1yaWdodDphdXRvfS50Yi1pbWFnZSBpbWd7bWF4LXdpZHRoOjEwMCU7aGVpZ2h0OmF1dG87d2lkdGg6YXV0bzt0cmFuc2l0aW9uOnRyYW5zZm9ybSAwLjI1cyBlYXNlfS50Yi1pbWFnZSAudGItaW1hZ2UtY2FwdGlvbi1maXQtdG8taW1hZ2V7ZGlzcGxheTp0YWJsZX0udGItaW1hZ2UgLnRiLWltYWdlLWNhcHRpb24tZml0LXRvLWltYWdlIC50Yi1pbWFnZS1jYXB0aW9ue2Rpc3BsYXk6dGFibGUtY2FwdGlvbjtjYXB0aW9uLXNpZGU6Ym90dG9tfSAgICB9IA==
- Déduction des revenus fonciers et des charges de copropriété prévues par l’article 31 du Code Général des Impôts (taxe foncière, intérêts d’emprunts, frais de gestion…).
- Déduction des revenus fonciers, des travaux d’entretien, de réparation et d’amélioration sous réserve du respect des conditions prévues par l’article 31 du Code Général des Impôts et de la mise en location effective du bien immobilier à l’achèvement des travaux.
- Imputation du déficit foncier (ne résultant pas d’intérêts d’emprunts) sur le revenu global, dans la limite de 10 700 € / an, sous réserve d’affecter l’immeuble à la location jusqu’au 31 décembre de la troisième année qui suit l’imputation.
