{"id":4741,"date":"2023-07-09T15:13:17","date_gmt":"2023-07-09T15:13:17","guid":{"rendered":"https:\/\/excen.notaires.fr\/?p=4741"},"modified":"2023-07-09T15:13:17","modified_gmt":"2023-07-09T15:13:17","slug":"defiscalisation-immobiliere-actualisation-annuelle-des-plafonds-de-loyers-et-de-ressources-du-locataire","status":"publish","type":"post","link":"https:\/\/www.practical-nobel.212-227-170-25.plesk.page\/?p=4741","title":{"rendered":"DEFISCALISATION IMMOBILIERE : ACTUALISATION ANNUELLE DES PLAFONDS DE LOYERS ET DE RESSOURCES DU LOCATAIRE."},"content":{"rendered":"\n<p>Certains dispositifs de d\u00e9fiscalisation immobili\u00e8re sont subordonn\u00e9s \u00e0 la mise en location des logements \u00e0 des locataires dont les ressources n\u2019exc\u00e8dent pas des plafonds fix\u00e9s par d\u00e9cret.<\/p>\n\n\n\n<p>Ces plafonds de loyer et de ressources, qui diff\u00e8rent notamment selon le lieu de situation du logement et le dispositif d\u2019incitation fiscale \u00e0 l\u2019investissement immobilier locatif concern\u00e9, sont r\u00e9vis\u00e9s au 1er janvier de chaque ann\u00e9e.<\/p>\n\n\n\n<p>L&#8217;actualisation pour 2023 des plafonds de loyer et, le cas \u00e9ch\u00e9ant, de ressources concerne les dispositifs suivants:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Besson neuf ( <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000046872617\/2023-01-01\">CGI, art. 31, I-1\u00b0 -g)<\/a> ;<\/li>\n\n\n\n<li>Robien classique et recentr\u00e9 (CGI, art. 31, I-1\u00b0-h) ;<\/li>\n\n\n\n<li>Borloo neuf (CGI, art. 31, I-1\u00b0-l) ;<\/li>\n\n\n\n<li>Conventionnement \u00ab ANAH \u00bb : Borloo ancien (CGI, art. 31, I-1\u00b0-m) et Cosse (CGI, art. 31, I-1\u00b0-o) ;<\/li>\n\n\n\n<li>Scellier m\u00e9tropole et outre-mer <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000045765570\/2022-05-07\">(CGI, art. 199 septvicies)<\/a>;<\/li>\n\n\n\n<li>Duflot \/ Pinel m\u00e9tropole et outre-mer (CGI, art. 199 novovicies) ;<\/li>\n\n\n\n<li>Loc&#8217;Avantages (CGI, art. 199 tricies).<\/li>\n<\/ul>\n\n\n\n<p>Dans le cadre d\u2019un BOFiP du 8 juin 2023, Bercy a publi\u00e9 les plafonds actualis\u00e9s pour 2023. Pour consulter ces derniers : <a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/10130-PGP.html\/identifiant=BOI-BAREME-000017-20230608\">CLIQUEZ ICI<\/a><\/p>\n\n\n\n<p>Par<strong> Excen Notaires &amp; Conseils <\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Certains dispositifs de d\u00e9fiscalisation immobili\u00e8re sont subordonn\u00e9s \u00e0 la mise en location des logements \u00e0 des locataires dont les ressources n\u2019exc\u00e8dent pas des plafonds fix\u00e9s par d\u00e9cret. Ces plafonds de loyer et de ressources, qui diff\u00e8rent notamment selon le lieu de situation du logement et le dispositif d\u2019incitation fiscale \u00e0 l\u2019investissement immobilier locatif concern\u00e9, sont [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":4742,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[50],"tags":[],"member_status":[],"type_articles":[52],"class_list":["post-4741","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-all","type_articles-actualites"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.practical-nobel.212-227-170-25.plesk.page\/index.php?rest_route=\/wp\/v2\/posts\/4741","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.practical-nobel.212-227-170-25.plesk.page\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.practical-nobel.212-227-170-25.plesk.page\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.practical-nobel.212-227-170-25.plesk.page\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.practical-nobel.212-227-170-25.plesk.page\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4741"}],"version-history":[{"count":0,"href":"https:\/\/www.practical-nobel.212-227-170-25.plesk.page\/index.php?rest_route=\/wp\/v2\/posts\/4741\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.practical-nobel.212-227-170-25.plesk.page\/index.php?rest_route=\/wp\/v2\/media\/4742"}],"wp:attachment":[{"href":"https:\/\/www.practical-nobel.212-227-170-25.plesk.page\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4741"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.practical-nobel.212-227-170-25.plesk.page\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4741"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.practical-nobel.212-227-170-25.plesk.page\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4741"},{"taxonomy":"member_status","embeddable":true,"href":"https:\/\/www.practical-nobel.212-227-170-25.plesk.page\/index.php?rest_route=%2Fwp%2Fv2%2Fmember_status&post=4741"},{"taxonomy":"type_articles","embeddable":true,"href":"https:\/\/www.practical-nobel.212-227-170-25.plesk.page\/index.php?rest_route=%2Fwp%2Fv2%2Ftype_articles&post=4741"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}