{"id":13812,"date":"2016-05-27T00:30:41","date_gmt":"2016-05-26T22:30:41","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=13812"},"modified":"2024-06-13T12:16:25","modified_gmt":"2024-06-13T10:16:25","slug":"taxe-logement-vacant","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/taxe-logement-vacant\/","title":{"rendered":"SCI : attention \u00e0 la taxe sur les logements vacants !"},"content":{"rendered":"<p style=\"text-align: justify;\">Pour de nombreuses raisons, un immeuble peut ne pas avoir de locataire. Cette situation peut engendrer un imp\u00f4t particulier : la taxe sur les logements vacants. Elle touche aussi bien les immeubles d\u00e9tenus par les particuliers que\u00a0 par une <strong><a href=\"https:\/\/valoxy.org\/blog\/sci-a-l-ir-ou-a-l-is-que-choisir\/\" target=\"_blank\" rel=\"noopener noreferrer\">SCI.<\/a><\/strong><\/p>\n<p class=\"p1\"><span class=\"s1\">Valoxy, <\/span><span class=\"s2\">cabinet d\u2019expertise comptable dans les Hauts de France,\u00a0<\/span><span class=\"s1\">revient en d\u00e9tail sur cet imp\u00f4t souvent m\u00e9connu.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><strong>1 \u2013 Taxe sur les logements vacants\u00a0: qui est concern\u00e9\u00a0?<\/strong><\/h2>\n<p style=\"text-align: justify;\">Plusieurs conditions cumulatives sont n\u00e9cessaires pour entrer dans le champ d\u2019application de la taxe sur les logements vacants.<\/p>\n<h3 style=\"text-align: justify;\"><strong>A) L\u2019immeuble doit se situer dans une zone g\u00e9ographique particuli\u00e8re<\/strong><\/h3>\n<p style=\"text-align: justify;\">La taxe sur les logements vacants concerne les logements situ\u00e9s, au premier janvier, dans une <strong>zone d\u2019urbanisation de plus de 50\u00a0000 habitants avec un fort d\u00e9s\u00e9quilibre en mati\u00e8re de logement<\/strong>.<\/p>\n<p style=\"text-align: justify;\">Pour consulter la liste des villes concern\u00e9es par le dispositif, le contribuable peut se r\u00e9f\u00e9rer au <strong><a href=\"https:\/\/www.legifrance.gouv.fr\/affichTexteArticle.do;jsessionid=4933E7F7187949FBB17B23A25B0027B9.tpdila22v_2?cidTexte=JORFTEXT000027399823&amp;idArticle=LEGIARTI000031327191&amp;dateTexte=20160415&amp;categorieLien=id#LEGIARTI000031327191\" target=\"_blank\" rel=\"noopener noreferrer\">d\u00e9cret n\u00b0 2013-392 du 10 mai 2013<\/a><\/strong>.\u00a0<span class=\"s1\">Dans la r\u00e9gion des Hauts de France, les agglom\u00e9rations de Lille et de Beauvais sont concern\u00e9es.<\/span><\/p>\n<h3 style=\"text-align: justify;\">B) Le logement doit \u00eatre \u00e0 usage d\u2019habitation<\/h3>\n<p style=\"text-align: justify;\">Par logement \u00e0 usage d\u2019habitation, il convient d\u2019entendre un <strong>logement couvert et clos et disposant des \u00e9l\u00e9ments de confort minimum<\/strong> (eau, \u00e9lectricit\u00e9\u2026).<\/p>\n<p style=\"text-align: justify;\">La taxe sur les logements vacants ne concerne pas les <strong>logements qui n\u00e9cessitent de gros travaux pour \u00eatre habitables. ces derniers ne sont pas assujettis<\/strong>. La qualification de gros travaux suppose que leur co\u00fbt soit sup\u00e9rieur \u00e0 25% de la valeur v\u00e9nale du bien.<\/p>\n<p style=\"text-align: justify;\"><strong><div class=\"encadre-style\">Conseil Valoxy<\/strong>\u00a0: le propri\u00e9taire du logement doit toujours songer \u00e0 conserver les devis et les factures relatifs aux travaux afin de disposer, le cas \u00e9ch\u00e9ant, de preuves sur le co\u00fbt de ces derniers.<strong><\/div><\/strong><\/p>\n<p style=\"text-align: justify;\">En principe, la taxe sur les logements vacants ne concerne pas les r\u00e9sidences secondaires, et plus largement les logements meubl\u00e9s. (Voir aussi notre article <a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/taxe-dhabitation\/\" target=\"_self\" rel=\"noopener\">La taxe d\u2019habitation<\/a>)<\/p>\n<p>&nbsp;<\/p>\n<h3 style=\"text-align: justify;\"><strong>C) Le logement doit \u00eatre vacant<\/strong><\/h3>\n<p style=\"text-align: justify;\">Par logement vacant, il convient d\u2019entendre <strong>un logement n\u2019\u00e9tant pas occup\u00e9 pendant au moins une ann\u00e9e au 1<sup>er<\/sup> janvier de l\u2019ann\u00e9e d\u2019imposition<\/strong>.<\/p>\n<p style=\"text-align: justify;\">L\u2019absence d\u2019occupation du logement <strong>doit d\u00e9couler de la volont\u00e9 du propri\u00e9taire<\/strong>. <strong>Lorsque cette absence intervient \u00e0 la suite d\u2019un \u00e9v\u00e9nement involontaire, la taxe sur les logements vacants n\u2019est pas due<\/strong>.<\/p>\n<p style=\"text-align: justify;\"><strong><div class=\"encadre-style\">Illustration<\/strong> : La taxe sur les logements vacants ne concerne pas &#8211; en principe &#8211; les logements :<\/p>\n<ul>\n<li style=\"text-align: justify;\">mis en location ou en vente mais qui ne trouvent pas preneur,<\/li>\n<li style=\"text-align: justify;\">destin\u00e9s \u00e0 la destruction \u00e0 br\u00e8ve \u00e9ch\u00e9ance,<\/li>\n<li style=\"text-align: justify;\">destin\u00e9s \u00e0 faire l\u2019objet d\u2019une op\u00e9ration d\u2019urbanisme ou de r\u00e9habilitation.<\/li>\n<\/ul>\n<p>Dans ces derni\u00e8res hypoth\u00e8ses, le contribuable a tout int\u00e9r\u00eat \u00e0 solliciter une d\u00e9charge aupr\u00e8s de l\u2019administration fiscale si cette derni\u00e8re n\u2019a pas pris en consid\u00e9ration la situation particuli\u00e8re de l\u2019immeuble.<strong><\/div><\/strong><\/p>\n<p style=\"text-align: justify;\">Si le logement est <strong>occup\u00e9 cons\u00e9cutivement plus de 90 jours par an, la taxe sur les logements vacants n\u2019est pas due<\/strong>.<\/p>\n<h2 style=\"text-align: justify;\"><strong>2 \u2013 Taxe sur les logements vacants\u00a0: comment la calcule-t-on\u00a0?<\/strong><\/h2>\n<p style=\"text-align: justify;\">La taxe sur les logements vacants est <strong>due par le propri\u00e9taire du bien, personne physique ou morale<\/strong>. Lorsque la propri\u00e9t\u00e9 fait l\u2019objet d\u2019un d\u00e9membrement, le paiement de la taxe incombe \u00e0 <strong>l\u2019usufruitier<\/strong>.<\/p>\n<p style=\"text-align: justify;\">Cet imp\u00f4t <strong>se calcule par rapport \u00e0 la valeur locative du bien au 1<sup>er<\/sup> janvier et sur la dur\u00e9e d\u2019inoccupation<\/strong> du logement.<\/p>\n<p style=\"text-align: justify;\"><img fetchpriority=\"high\" decoding=\"async\" class=\" wp-image-13813 aligncenter\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/05\/tableau-taxe-logements-vacants.jpg\" alt=\"taxe sur les logements vacants\" width=\"349\" height=\"144\" \/><\/p>\n<p style=\"text-align: justify;\">Le contribuable n\u2019est tenu par aucune d\u00e9claration. L\u2019imp\u00f4t s&rsquo;\u00e9tablit logement vacant par logement vacant.<\/p>\n<p style=\"text-align: justify;\"><strong><div class=\"encadre-style\">Remarque<\/strong> : la taxe sur les logements vacants ne dispense pas le propri\u00e9taire de l\u2019immeuble de s\u2019acquitter de la taxe fonci\u00e8re. Pour rappel, la vacance d\u2019un logement n\u2019engendre un d\u00e9gr\u00e8vement de taxe fonci\u00e8re qu&rsquo;aux 3 conditions suivantes, r\u00e9unies :<\/p>\n<ul style=\"text-align: justify;\">\n<li>La vacance est ind\u00e9pendante de la volont\u00e9 du contribuable,<\/li>\n<li>Elle a une dur\u00e9e de 3 mois ou moins,<\/li>\n<li>Elle concerne la totalit\u00e9 du logement ou une partie de la location s\u00e9parable.<strong><\/div><\/strong><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><strong>Conclusion<\/strong><\/h2>\n<p style=\"text-align: justify;\">La vacance d\u2019un logement, au-del\u00e0 de ses cons\u00e9quences sur le plan \u00e9conomique (absence de revenus d\u00e9coulant de la location par exemple), peut avoir des cons\u00e9quences importantes sur le plan fiscal. Dans l\u2019optique d\u2019optimiser son projet, le dirigeant d\u00e9sireux d\u2019investir dans l\u2019immobilier peut solliciter les conseils d\u2019un professionnel.<\/p>\n<p class=\"p1\"><span class=\"s1\">Vous souhaitez plus d\u2019informations sur les imp\u00f4ts et taxes touchant les logements et les locaux professionnels ? Retrouvez nos articles sur le blog de Valoxy :<\/span><\/p>\n<ul class=\"ul1\">\n<li class=\"li3\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/fiscalite-de-habitation-principale\/\"><span class=\"s3\">La fiscalit\u00e9 de l\u2019habitation principale<\/span><\/a><\/span><\/li>\n<li class=\"li3\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/sci-familiale-mefiez-vous-des-consequences-des-locations-saisonnieres\/\"><span class=\"s3\">SCI familiale: m\u00e9fiez-vous des cons\u00e9quences des locations saisonni\u00e8res !<\/span><\/a><\/span><\/li>\n<li class=\"li3\"><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/la-declaration-doccupation-des-logements\/\" target=\"_self\" rel=\"noopener\">La d\u00e9claration d\u2019occupation des logements<\/a><\/li>\n<li class=\"li3\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/location-meublee-professionnelle-non-professionnelle\/\"><span class=\"s3\">La location meubl\u00e9e : professionnelle ou non-professionnelle ?<\/span><\/a><\/span><\/li>\n<li class=\"li3\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/locataire-proprietaire-qui-paye-la-taxe-denlevement-des-ordures-menageres-teor\/\"><span class=\"s3\">Locataire, propri\u00e9taire : qui paye la Taxe d\u2019Enl\u00e8vement des Ordures M\u00e9nag\u00e8res (TEOR) ?<\/span><\/a><\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Pour de nombreuses raisons, un immeuble peut ne pas avoir de locataire. Cette situation peut engendrer un imp\u00f4t particulier : la taxe sur les logements vacants. Elle touche aussi bien les immeubles d\u00e9tenus par les particuliers que\u00a0 par une SCI&#8230;.<\/p>\n","protected":false},"author":1,"featured_media":11578,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-13812","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>SCI : attention \u00e0 la taxe sur les logements vacants !<\/title>\n<meta name=\"description\" content=\"Certains dirigeants investissent dans l\u2019immobilier pour la retraite. 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