{"id":11698,"date":"2015-11-18T00:30:52","date_gmt":"2015-11-17T23:30:52","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=11698"},"modified":"2026-01-27T12:29:14","modified_gmt":"2026-01-27T11:29:14","slug":"reduction-impot-pinel","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/reduction-impot-pinel\/","title":{"rendered":"La r\u00e9duction d\u2019imp\u00f4t pour investissement locatif : le dispositif Pinel"},"content":{"rendered":"<p style=\"text-align: justify;\">Le dispositif Pinel est un dispositif fiscal visant \u00e0 favoriser et am\u00e9liorer l\u2019investissement locatif. Il a succ\u00e9d\u00e9 \u00e0 la Loi Duflot, et est entr\u00e9 en vigueur le 1<sup>er<\/sup> septembre 2014. Cr\u00e9\u00e9 dans le but d\u2019encourager les particuliers \u00e0 investir, il permet aux b\u00e9n\u00e9ficiaires de profiter d\u2019une r\u00e9duction d\u2019imp\u00f4t tr\u00e8s avantageuse pour l\u2019achat d\u2019un immeuble destin\u00e9 \u00e0 \u00eatre mis en location. Le dispositif Pinel a pris fin en d\u00e9cembre 2024.<\/p>\n<p>Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France, en d\u00e9taille le principe dans cet article.<\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #008000;\"><strong>Les conditions tenant au bien acquis<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><img decoding=\"async\" class=\"alignleft wp-image-11578 \" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/domicile-1.jpg\" alt=\"dispositif pinel\" width=\"145\" height=\"96\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/domicile-1.jpg 542w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/domicile-1-300x199.jpg 300w\" sizes=\"(max-width: 145px) 100vw, 145px\" \/>Le dispositif de d\u00e9fiscalisation Pinel concerne les <strong>acquisitions de logements r\u00e9alis\u00e9es entre le 1<sup>er<\/sup> septembre 2014 et le 31 d\u00e9cembre 2024.<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>L&rsquo;acquisition peut se faire en nom propre ou par le biais d\u2019une <a title=\"SCI \u00e0 l\u2019IR ou \u00e0 l\u2019IS\u00a0: Que choisir\u00a0?\" href=\"https:\/\/valoxy.org\/blog\/sci-a-l-ir-ou-a-l-is-que-choisir\/\" target=\"_blank\" rel=\"noopener\">soci\u00e9t\u00e9 civile immobili\u00e8re (SCI)<\/a> impos\u00e9e \u00e0 l<a title=\"Comment est calcul\u00e9 l\u2019imp\u00f4t sur le Revenu\u00a0?\" href=\"https:\/\/valoxy.org\/blog\/impot-sur-le-revenu-calcul-08122014avalnicwill1\/\" target=\"_blank\" rel=\"noopener\">\u2019imp\u00f4t sur le revenu<\/a>.<\/strong><\/p>\n<p style=\"text-align: justify;\">Pour \u00eatre \u00e9ligibles, les logements doivent remplir certaines conditions, tenant notamment \u00e0 leur qualit\u00e9, leur prix ou encore leur lieu g\u00e9ographique.<\/p>\n<h3 style=\"text-align: justify;\">Le type de logement<\/h3>\n<p style=\"text-align: justify;\">Le logement doit remplir <strong>plusieurs conditions<\/strong> pour que l\u2019acqu\u00e9reur puisse b\u00e9n\u00e9ficier du dispositif Pinel. Il doit \u00eatre :<\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>neuf ou r\u00e9nov\u00e9 <\/strong>(logement acquis puis \u00ab\u00a0ayant fait l\u2019objet de travaux de r\u00e9habilitation permettant au logement d\u2019acqu\u00e9rir des performances techniques voisines de celles d\u2019un logement neuf\u00a0\u00bb) ;<\/li>\n<li>acquis en VEFA (vente en l\u2019\u00e9tat futur d\u2019ach\u00e8vement)\u00a0;<\/li>\n<li>achev\u00e9 dans les 30 mois de la d\u00e9claration d\u2019ouverture des travaux;<\/li>\n<li>lou\u00e9 dans l\u2019ann\u00e9e de la remise des cl\u00e9s ;<\/li>\n<li>respectueux des normes sur la r\u00e8glementation thermique ou b\u00e9n\u00e9ficier du label BBC 2005.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>A noter\u00a0<\/strong>: Peuvent b\u00e9n\u00e9ficier du dispositif Pinel, les locaux commerciaux, hangars, entrep\u00f4ts\u2026 ayant fait l\u2019objet de travaux de r\u00e9novation les rendant habitables.<\/p>\n<h3 style=\"text-align: justify;\">Le montant de l\u2019investissement<\/h3>\n<p style=\"text-align: justify;\"><strong><img decoding=\"async\" class=\"alignright wp-image-11575 \" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/travail-a-domicile-12-1.jpg\" alt=\"dispositif pinel\" width=\"191\" height=\"127\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/travail-a-domicile-12-1.jpg 539w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/travail-a-domicile-12-1-300x200.jpg 300w\" sizes=\"(max-width: 191px) 100vw, 191px\" \/>L\u2019investissement locatif ne doit pas d\u00e9passer 300 000 \u20ac et la valeur au m\u00e8tre carr\u00e9 ne doit pas d\u00e9passer 5 500 \u20ac.<\/strong><\/p>\n<p style=\"text-align: justify;\">Il est possible de b\u00e9n\u00e9ficier du dispositif pour l\u2019acquisition de <strong>deux logements par an<\/strong>, mais toujours en respectant la limite de 300\u00a0000 euros.<\/p>\n<h3 style=\"text-align: justify;\">L&#8217;emplacement du logement<\/h3>\n<p style=\"text-align: justify;\">Le logement acquis doit \u00e9galement se trouver dans <strong>certaines zones particuli\u00e8res<\/strong> pour que l\u2019acqu\u00e9reur puisse b\u00e9n\u00e9ficier de la r\u00e9duction fiscale.<\/p>\n<p style=\"text-align: justify;\">Sont concern\u00e9s les logements situ\u00e9s dans les <strong>communes des zone A Bis, A, B1 et B2<\/strong> list\u00e9es ici\u00a0: <a href=\"http:\/\/www.loi-pinel-info.org\/docs\/Zones-loi-pinel.pdf\">http:\/\/www.loi-pinel-info.org\/docs\/Zones-loi-pinel.pdf<\/a><\/p>\n<p style=\"text-align: justify;\"><strong>A noter<\/strong> que le dispositif, avantageux, peut aussi b\u00e9n\u00e9ficier aux investissements effectu\u00e9s dans les<strong> DOM-TOM.\u00a0<\/strong><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #008000;\"><strong>Les conditions tenant \u00e0 la location<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\">Si<strong> le logement doit n\u00e9cessairement \u00eatre achet\u00e9 pour \u00eatre lou\u00e9 dans l\u2019ann\u00e9e<\/strong>, cette location est \u00e9galement conditionn\u00e9e au respect de certaines conditions\u00a0:<\/p>\n<ul style=\"text-align: justify;\">\n<li>La location doit se faire pour <strong>6 ans, 9 ans ou 12 ans<\/strong>\u00a0;<\/li>\n<li>Le logement doit \u00eatre la <strong>r\u00e9sidence principale<\/strong> du locataire\u00a0;<\/li>\n<li>Le logement doit \u00eatre <strong>lou\u00e9 non meubl\u00e9<\/strong>.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span style=\"color: #008000;\"><strong>Les conditions tenant au loyer<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><strong>Le bien ne peut pas \u00eatre lou\u00e9 au-del\u00e0 d\u2019un certain plafond (fix\u00e9 annuellement) qui varie en fonction de la zone dans laquelle il est situ\u00e9<\/strong>. Les plafonds de loyer pour 2022 sont les suivants :<\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\"><\/p>\n<ul style=\"text-align: justify;\">\n<li>17,62 \u20ac\/m2 pour les logements situ\u00e9s dans la zone A Bis\u00a0;<\/li>\n<li>13,09 \u20ac\/m2 pour les logements situ\u00e9s dans la zone A,<\/li>\n<li>12,87 \u20ac\/m2 pour les logements situ\u00e9s en Nouvelle-Cal\u00e9donie, en Polyn\u00e9sie fran\u00e7aise et \u00e0 Wallis et Futuna\u00a0;<\/li>\n<li>10,73 \u20ac\/m2 pour les logements situ\u00e9s dans les d\u00e9partements d\u2019outre-mer, Saint-Martin, Saint-Pierre-et-Miquelon<\/li>\n<li>10,55 \u20ac\/m2 pour les logements situ\u00e9s dans la zone B1,<\/li>\n<li>9,17 \u20ac\/m2 pour les logements situ\u00e9s dans la zone B2.<\/div><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span style=\"color: #008000;\"><strong>Les conditions tenant au locataire<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><strong>Les revenus du foyer locataire sont \u00e9galement plafonn\u00e9s<\/strong> en fonction de la zone de situation du logement. (voir le tableau sur le site de L\u00e9gifrance <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/id\/LEGIARTI000042161229\">https:\/\/www.legifrance.gouv.fr\/codes\/id\/LEGIARTI000042161229)<\/a><\/p>\n<p style=\"text-align: justify;\"><strong>A noter<\/strong>\u00a0: Ces plafonds font l\u2019objet d\u2019un <strong>ajustement en fonction de la surface du logement<\/strong>. Il convient de multiplier le taux par un coefficient qui s\u2019obtient selon la formule suivante\u00a0:<\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/pinel-1.png\"><img decoding=\"async\" class=\"alignnone size-full wp-image-11699 aligncenter\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/pinel-1.png\" alt=\"pinel\" width=\"187\" height=\"29\" \/><\/a><\/p>\n<p style=\"text-align: justify;\"><strong>Ce coefficient ne peut d\u00e9passer 1,2.<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>A noter \u00e9galement<\/strong>\u00a0: Il est possible de b\u00e9n\u00e9ficier du dispositif Pinel pour une location consentie \u00e0 un <strong>membre de sa famille<\/strong>, \u00e0 condition que ce dernier ne fasse <strong>pas partie du foyer fiscal<\/strong>.<\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #008000;\"><strong>Le montant de la r\u00e9duction fiscale<\/strong><\/span><\/h2>\n<h3 style=\"text-align: justify;\">En France m\u00e9tropolitaine<\/h3>\n<p style=\"text-align: justify;\">Le <strong>montant de la r\u00e9duction d\u2019imp\u00f4t<\/strong>, dont peut b\u00e9n\u00e9ficier l\u2019investisseur, est <strong>proportionnel \u00e0 la dur\u00e9e de l\u2019engagement de location<\/strong> pris par ce dernier.<\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\"><\/p>\n<ul style=\"text-align: justify;\">\n<li>Pour une location de <strong>6 ans<\/strong>, le taux de la r\u00e9duction d\u2019imp\u00f4t est de <strong>12%<\/strong>;<\/li>\n<li>Pour une location de <strong>9 ans<\/strong>, le taux de la r\u00e9duction d\u2019imp\u00f4t est de <strong>18%\u00a0<\/strong>;<\/li>\n<li>Pour une location de <strong>12 ans<\/strong>, le taux de la r\u00e9duction d\u2019imp\u00f4t est de <strong>21%<\/strong>.<\/div><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">La r\u00e9duction fiscale se fait \u00e0 hauteur de <strong>2% par an pendant les 9 premi\u00e8res ann\u00e9es<\/strong> et \u00e0 hauteur de <strong>1% par an pour les 10<sup>e<\/sup>, 11<sup>e<\/sup> et 12<sup>e<\/sup> ann\u00e9es<\/strong>.<\/p>\n<p style=\"text-align: justify;\"><strong><div class=\"encadre-style\">Exemple\u00a0:<\/strong><\/p>\n<p style=\"text-align: justify;\">Pour un <strong>investissement de 250 000 \u20ac<\/strong> et un <strong>engagement de location de 12 ans<\/strong>\u00a0:<\/p>\n<p style=\"text-align: justify;\">250 000 x 1 % = 2 500 \u20ac ;<\/p>\n<p style=\"text-align: justify;\">250 000 x 2 % = 5 000 \u20ac.<\/p>\n<p style=\"text-align: justify;\">La r\u00e9duction d\u2019imp\u00f4t s\u2019\u00e9l\u00e8vera \u00e0 <strong>5 000 \u20ac par an pendant les 9 premi\u00e8res ann\u00e9es, puis 2 500 \u20ac par an pendant les 3 derni\u00e8res ann\u00e9es.<\/div><\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>Attention : Cette r\u00e9duction d\u2019imp\u00f4t entre dans le plafond des niches fiscales. Elle se limite donc \u00e0 10 000 \u20ac par an et par foyer.<\/strong> De plus, cette r\u00e9duction ne peut pas faire l&rsquo;objet de report d\u2019une ann\u00e9e \u00e0 l\u2019autre.<\/p>\n<h3 style=\"text-align: justify;\">Dans les DOM-TOM<\/h3>\n<p style=\"text-align: justify;\">Le montant de la r\u00e9duction est <strong>plus avantageux<\/strong> pour les personnes qui\u00a0 investissent <strong>dans les DOM-TOM<\/strong>. En effet<strong>, les taux pour l\u2019outre-mer atteignent respectivement 23%, 29% et 32%.<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>Attention\u00a0<\/strong>: Pour les investissements r\u00e9alis\u00e9s dans le cadre du dispositif Pinel en Outre-Mer, <strong>le plafond de la niche passe \u00e0 18 000 \u20ac par an et par foyer (au lieu de 10 000 \u20ac).<\/strong><\/p>\n<div class=\"encadre-style\">Besoin de conseils pour la gestion et l&rsquo;optimisation de votre patrimoine ? Contactez\u00a0 Valoxy Patrimoine et nos experts ! Ils vous accompagneront avec exigence et en toute ind\u00e9pendance .<\/div>\n<p>Cet article vous a int\u00e9ress\u00e9 ? Dites-le nous dans les commentaires ci-apr\u00e8s ! Retrouvez \u00e9galement nos autres articles sur le blog de Valoxy :<\/p>\n<ul class=\"ul1\">\n<li class=\"li1\"><span class=\"s1\"><a href=\"https:\/\/valoxy.org\/blog\/pensez-micro-foncier-declarer-vos-loyers\/\"><span class=\"s2\">Le Micro foncier<\/span><\/a><\/span><\/li>\n<li class=\"li1\"><a href=\"https:\/\/valoxy.org\/blog\/le-statut-de-bailleur-prive\/\">Le statut de bailleur priv\u00e9<\/a><\/li>\n<li class=\"li1\"><span class=\"s3\"><a href=\"https:\/\/valoxy.org\/blog\/pret-locatif-social-ou-pls\/\"><span class=\"s2\">Le pr\u00eat locatif social (PLS)<\/span><\/a><\/span><\/li>\n<li class=\"li1\"><span class=\"s3\"><a href=\"https:\/\/valoxy.org\/blog\/limpot-sur-la-fortune-immobiliere-ifi\/\"><span class=\"s2\">L\u2019imp\u00f4t sur la fortune immobili\u00e8re (IFI)<\/span><\/a><\/span><\/li>\n<li class=\"li1\"><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/dispositifs-fiscaux-de-linvestissement-locatif\/\" target=\"_self\" rel=\"noopener\">Dispositifs fiscaux de l\u2019investissement locatif<\/a><\/li>\n<li class=\"li1\"><span class=\"s3\"><a href=\"https:\/\/valoxy.org\/blog\/location-meublee-professionnelle-non-professionnelle\/\"><span class=\"s2\">La location meubl\u00e9e : professionnelle ou non-professionnelle ?<\/span><\/a><\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Le dispositif Pinel est un dispositif fiscal visant \u00e0 favoriser et am\u00e9liorer l\u2019investissement locatif. Il a succ\u00e9d\u00e9 \u00e0 la Loi Duflot, et est entr\u00e9 en vigueur le 1er septembre 2014. Cr\u00e9\u00e9 dans le but d\u2019encourager les particuliers \u00e0 investir, il&#8230;<\/p>\n","protected":false},"author":1,"featured_media":11361,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-11698","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Le dispositif Loi Pinel<\/title>\n<meta name=\"description\" content=\"Le dispositif Loi Pinel permet aux particuliers de b\u00e9n\u00e9ficier d&#039;une r\u00e9duction d&#039;imp\u00f4ts, sous conditions, pour l&#039;investissement locatif\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/valoxy.org\/blog\/reduction-impot-pinel\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Le dispositif Loi Pinel\" \/>\n<meta property=\"og:description\" content=\"Le dispositif Loi Pinel permet aux particuliers de b\u00e9n\u00e9ficier d&#039;une r\u00e9duction d&#039;imp\u00f4ts, sous conditions, pour l&#039;investissement locatif\" \/>\n<meta property=\"og:url\" content=\"https:\/\/valoxy.org\/blog\/reduction-impot-pinel\/\" \/>\n<meta property=\"og:site_name\" content=\"Blog Valoxy - Expertise comptable\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/Valoxy\" \/>\n<meta property=\"article:published_time\" content=\"2015-11-17T23:30:52+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-01-27T11:29:14+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/placement-4-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"536\" \/>\n\t<meta property=\"og:image:height\" content=\"359\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Expert-comptable Valoxy\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Expert-comptable Valoxy\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"6 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/valoxy.org\/blog\/reduction-impot-pinel\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/valoxy.org\/blog\/reduction-impot-pinel\/\"},\"author\":{\"name\":\"Expert-comptable Valoxy\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a\"},\"headline\":\"La r\u00e9duction d\u2019imp\u00f4t pour investissement locatif : le dispositif Pinel\",\"datePublished\":\"2015-11-17T23:30:52+00:00\",\"dateModified\":\"2026-01-27T11:29:14+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/valoxy.org\/blog\/reduction-impot-pinel\/\"},\"wordCount\":1079,\"commentCount\":4,\"publisher\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/reduction-impot-pinel\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/placement-4-1.jpg\",\"articleSection\":[\"Fiscalit\u00e9\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/valoxy.org\/blog\/reduction-impot-pinel\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/valoxy.org\/blog\/reduction-impot-pinel\/\",\"url\":\"https:\/\/valoxy.org\/blog\/reduction-impot-pinel\/\",\"name\":\"Le dispositif Loi Pinel\",\"isPartOf\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/valoxy.org\/blog\/reduction-impot-pinel\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/reduction-impot-pinel\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/placement-4-1.jpg\",\"datePublished\":\"2015-11-17T23:30:52+00:00\",\"dateModified\":\"2026-01-27T11:29:14+00:00\",\"description\":\"Le dispositif Loi Pinel permet aux particuliers de b\u00e9n\u00e9ficier d'une r\u00e9duction d'imp\u00f4ts, sous conditions, pour l'investissement locatif\",\"breadcrumb\":{\"@id\":\"https:\/\/valoxy.org\/blog\/reduction-impot-pinel\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/valoxy.org\/blog\/reduction-impot-pinel\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/valoxy.org\/blog\/reduction-impot-pinel\/#primaryimage\",\"url\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/placement-4-1.jpg\",\"contentUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/placement-4-1.jpg\",\"width\":536,\"height\":359,\"caption\":\"Parit\u00e9 des \u00e9changes et valorisation des \u00e9changes en cas de fusions\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/valoxy.org\/blog\/reduction-impot-pinel\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/valoxy.org\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"La r\u00e9duction d\u2019imp\u00f4t pour investissement locatif : le dispositif Pinel\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/valoxy.org\/blog\/#website\",\"url\":\"https:\/\/valoxy.org\/blog\/\",\"name\":\"Blog Valoxy\",\"description\":\"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise\",\"publisher\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\"},\"alternateName\":\"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/valoxy.org\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\",\"name\":\"Blog Valoxy\",\"url\":\"https:\/\/valoxy.org\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png\",\"contentUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png\",\"width\":266,\"height\":100,\"caption\":\"Blog Valoxy\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/Valoxy\",\"https:\/\/www.linkedin.com\/company\/valoxy\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a\",\"name\":\"Expert-comptable Valoxy\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g\",\"caption\":\"Expert-comptable Valoxy\"},\"sameAs\":[\"https:\/\/valoxy.org\/blog\"],\"url\":\"https:\/\/valoxy.org\/blog\/author\/ceo-valoxy\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Le dispositif Loi Pinel","description":"Le dispositif Loi Pinel permet aux particuliers de b\u00e9n\u00e9ficier d'une r\u00e9duction d'imp\u00f4ts, sous conditions, pour l'investissement locatif","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/valoxy.org\/blog\/reduction-impot-pinel\/","og_locale":"fr_FR","og_type":"article","og_title":"Le dispositif Loi Pinel","og_description":"Le dispositif Loi Pinel permet aux particuliers de b\u00e9n\u00e9ficier d'une r\u00e9duction d'imp\u00f4ts, sous conditions, pour l'investissement locatif","og_url":"https:\/\/valoxy.org\/blog\/reduction-impot-pinel\/","og_site_name":"Blog Valoxy - Expertise comptable","article_publisher":"https:\/\/www.facebook.com\/Valoxy","article_published_time":"2015-11-17T23:30:52+00:00","article_modified_time":"2026-01-27T11:29:14+00:00","og_image":[{"width":536,"height":359,"url":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/placement-4-1.jpg","type":"image\/jpeg"}],"author":"Expert-comptable Valoxy","twitter_card":"summary_large_image","twitter_misc":{"\u00c9crit par":"Expert-comptable Valoxy","Dur\u00e9e de lecture estim\u00e9e":"6 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/valoxy.org\/blog\/reduction-impot-pinel\/#article","isPartOf":{"@id":"https:\/\/valoxy.org\/blog\/reduction-impot-pinel\/"},"author":{"name":"Expert-comptable Valoxy","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a"},"headline":"La r\u00e9duction d\u2019imp\u00f4t pour investissement locatif : le dispositif Pinel","datePublished":"2015-11-17T23:30:52+00:00","dateModified":"2026-01-27T11:29:14+00:00","mainEntityOfPage":{"@id":"https:\/\/valoxy.org\/blog\/reduction-impot-pinel\/"},"wordCount":1079,"commentCount":4,"publisher":{"@id":"https:\/\/valoxy.org\/blog\/#organization"},"image":{"@id":"https:\/\/valoxy.org\/blog\/reduction-impot-pinel\/#primaryimage"},"thumbnailUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/placement-4-1.jpg","articleSection":["Fiscalit\u00e9"],"inLanguage":"fr-FR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/valoxy.org\/blog\/reduction-impot-pinel\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/valoxy.org\/blog\/reduction-impot-pinel\/","url":"https:\/\/valoxy.org\/blog\/reduction-impot-pinel\/","name":"Le dispositif Loi Pinel","isPartOf":{"@id":"https:\/\/valoxy.org\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/valoxy.org\/blog\/reduction-impot-pinel\/#primaryimage"},"image":{"@id":"https:\/\/valoxy.org\/blog\/reduction-impot-pinel\/#primaryimage"},"thumbnailUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/placement-4-1.jpg","datePublished":"2015-11-17T23:30:52+00:00","dateModified":"2026-01-27T11:29:14+00:00","description":"Le dispositif Loi Pinel permet aux particuliers de b\u00e9n\u00e9ficier d'une r\u00e9duction d'imp\u00f4ts, sous conditions, pour l'investissement locatif","breadcrumb":{"@id":"https:\/\/valoxy.org\/blog\/reduction-impot-pinel\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/valoxy.org\/blog\/reduction-impot-pinel\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/valoxy.org\/blog\/reduction-impot-pinel\/#primaryimage","url":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/placement-4-1.jpg","contentUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/placement-4-1.jpg","width":536,"height":359,"caption":"Parit\u00e9 des \u00e9changes et valorisation des \u00e9changes en cas de fusions"},{"@type":"BreadcrumbList","@id":"https:\/\/valoxy.org\/blog\/reduction-impot-pinel\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/valoxy.org\/blog\/"},{"@type":"ListItem","position":2,"name":"La r\u00e9duction d\u2019imp\u00f4t pour investissement locatif : le dispositif Pinel"}]},{"@type":"WebSite","@id":"https:\/\/valoxy.org\/blog\/#website","url":"https:\/\/valoxy.org\/blog\/","name":"Blog Valoxy","description":"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise","publisher":{"@id":"https:\/\/valoxy.org\/blog\/#organization"},"alternateName":"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/valoxy.org\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/valoxy.org\/blog\/#organization","name":"Blog Valoxy","url":"https:\/\/valoxy.org\/blog\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png","contentUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png","width":266,"height":100,"caption":"Blog Valoxy"},"image":{"@id":"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/Valoxy","https:\/\/www.linkedin.com\/company\/valoxy"]},{"@type":"Person","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a","name":"Expert-comptable Valoxy","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g","caption":"Expert-comptable Valoxy"},"sameAs":["https:\/\/valoxy.org\/blog"],"url":"https:\/\/valoxy.org\/blog\/author\/ceo-valoxy\/"}]}},"_links":{"self":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts\/11698","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/comments?post=11698"}],"version-history":[{"count":10,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts\/11698\/revisions"}],"predecessor-version":[{"id":73147,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts\/11698\/revisions\/73147"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/media\/11361"}],"wp:attachment":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/media?parent=11698"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/categories?post=11698"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/tags?post=11698"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}