{"id":19865,"date":"2017-04-11T00:30:54","date_gmt":"2017-04-10T22:30:54","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=19865"},"modified":"2024-09-26T17:01:28","modified_gmt":"2024-09-26T15:01:28","slug":"fiscalite-de-habitation-principale","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/fiscalite-de-habitation-principale\/","title":{"rendered":"La fiscalit\u00e9 de la r\u00e9sidence principale"},"content":{"rendered":"<p>La fiscalit\u00e9 de la r\u00e9sidence principale d\u00e9coule de certains dispositifs qui visent express\u00e9ment des d\u00e9penses r\u00e9alis\u00e9es dans le cadre de la r\u00e9sidence principale. Ainsi les contribuables peuvent-ils b\u00e9n\u00e9ficier d&rsquo;avantages fiscaux.<\/p>\n<p>Alors que, le plus souvent, les avantages fiscaux pr\u00e9vus par le l\u00e9gislateur visent des investissements g\u00e9n\u00e9rateurs de revenus, cet article d\u00e9taille cependant les dispositifs qui favoriser la fiscalit\u00e9 de la r\u00e9sidence principale.<\/p>\n<p class=\"p1\"><span class=\"s1\">Valoxy, cabinet d\u2019expertise comptable dans les Hauts de France, fait le point sur les diff\u00e9rents dispositifs qui affectent\u00a0la fiscalit\u00e9 de la r\u00e9sidence principale<\/span><\/p>\n<h2 class=\"western\">\u00a0I. Le cr\u00e9dit d&rsquo;imp\u00f4t sur les int\u00e9r\u00eats d\u2019emprunt pour la r\u00e9sidence principale<\/h2>\n<p>Cet avantage fiscal, vot\u00e9 en 2007 (loi Tepa), a \u00e9t\u00e9 supprim\u00e9 en 2011. Toutefois, il continue de produire des effets dans certaines d\u00e9clarations d&rsquo;imp\u00f4t.<\/p>\n<h3 class=\"western\" style=\"padding-left: 30px;\">A. Champ d&rsquo;application<\/h3>\n<p><img decoding=\"async\" class=\" wp-image-16714 alignleft\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/07\/reunion-de-travail-2-1.jpg\" alt=\"champ d'application de la r\u00e9duction d'imp\u00f4t pour emprunt r\u00e9sidence principale\" width=\"168\" height=\"112\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/07\/reunion-de-travail-2-1.jpg 700w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/07\/reunion-de-travail-2-1-300x199.jpg 300w\" sizes=\"(max-width: 168px) 100vw, 168px\" \/>Le cr\u00e9dit d&rsquo;imp\u00f4t concerne les personnes physiques fiscalement domicili\u00e9es en France et, sous certaines conditions, les contribuables non fiscalement domicili\u00e9s en France au moment de la souscription d&rsquo;un emprunt en vue de la construction d&rsquo;un logement en France.<\/p>\n<p><strong>\u00a0Sont \u00e9ligibles les emprunts souscrits\u00a0:<\/strong><\/p>\n<ul>\n<li>Pour l&rsquo;acquisition une r\u00e9sidence principale, dont la signature de l&rsquo;acte authentique d&rsquo;acquisition a eu lieu entre le 6 mai 2007 et le 31 d\u00e9cembre 2010,<\/li>\n<li>Pour la construction d&rsquo;un logement affect\u00e9 \u00e0 l&rsquo;habitation principale du contribuable, dont le d\u00e9p\u00f4t de la d\u00e9claration d&rsquo;ouverture de chantier a eu lieu entre le 6 mai 2007 et le 31 d\u00e9cembre 2010.<\/li>\n<\/ul>\n<p>Par exception, ces op\u00e9rations peuvent intervenir jusqu&rsquo;au 30 septembre 2011, lorsque l&rsquo;offre de pr\u00eat est ant\u00e9rieure au 31 d\u00e9cembre 2010.<\/p>\n<h3 class=\"western\" style=\"padding-left: 30px;\">B. Le cr\u00e9dit d&rsquo;imp\u00f4t<\/h3>\n<p><strong>L&rsquo;assiette du cr\u00e9dit d&rsquo;imp\u00f4t est constitu\u00e9e des seuls int\u00e9r\u00eats (hors assurances), plafonn\u00e9s annuellement \u00e0 3 750 euros pour une personne seule et \u00e0 7 500 euros pour un couple et major\u00e9s de 500 euros par personne \u00e0 charge.<\/strong><\/p>\n<p>Le taux du cr\u00e9dit d&rsquo;imp\u00f4t varie en fonction des logements acquis.<\/p>\n<p><strong>Concernant les logements anciens, le taux applicable est toujours de\u00a0:<\/strong><\/p>\n<ul>\n<li>40% lors de la premi\u00e8re annuit\u00e9,<\/li>\n<li>20% lors des quatre annuit\u00e9s suivantes<\/li>\n<\/ul>\n<p><strong>Pour les logements neufs ou assimil\u00e9s ne b\u00e9n\u00e9ficiant pas du label BBC, le taux de l&rsquo;avantage fiscal est de\u00a0:<\/strong><\/p>\n<ul>\n<li>40% lors de la premi\u00e8re annuit\u00e9 et de 20% lors des quatre annuit\u00e9s suivantes, pour les logements acquis ou construits jusqu&rsquo;en 2009,<\/li>\n<li>30% lors de la premi\u00e8re annuit\u00e9 et de 15% lors des quatre annuit\u00e9s suivantes, pour les logements acquis ou construit en 2010,<\/li>\n<li>25% lors de la premi\u00e8re annuit\u00e9 et de 15% lors des quatre annuit\u00e9s suivantes, pour les logements acquis ou construit en 2011<\/li>\n<\/ul>\n<p><strong>Pour les logements neufs b\u00e9n\u00e9ficiant du label BBC<\/strong> acquis \u00e0 compter du 1er janvier 2009, le taux applicable est de 40% pendant 7 ans. (7 annuit\u00e9s)<\/p>\n<h2 class=\"western\">II. Le cr\u00e9dit d&rsquo;imp\u00f4t pour la transition \u00e9nerg\u00e9tique<\/h2>\n<h3 class=\"western\" style=\"padding-left: 30px;\">A. Le champ d&rsquo;application<\/h3>\n<p>L&rsquo;avantage fiscal vise les personnes fiscalement domicili\u00e9es en France, r\u00e9alisant certains investissements dans leur habitation principale. (lorsque celle-ci est achev\u00e9e depuis deux ans).<\/p>\n<p><strong>Les d\u00e9penses suivantes sont \u00e9ligibles\u00a0:<\/strong><\/p>\n<ul>\n<li>Les mat\u00e9riaux d&rsquo;isolation thermique des parois opaques (planchers, murs&#8230;),<img decoding=\"async\" class=\" wp-image-16422 alignright\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/08\/cout-de-revient-2016-1.jpg\" alt=\"d\u00e9penses \u00e9ligibles au CITE\" width=\"189\" height=\"141\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/08\/cout-de-revient-2016-1.jpg 645w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/08\/cout-de-revient-2016-1-300x223.jpg 300w\" sizes=\"(max-width: 189px) 100vw, 189px\" \/><\/li>\n<li>Les mat\u00e9riaux d&rsquo;isolation thermique de parois vitr\u00e9es (volets isolants, fen\u00eatres, double vitrage),<\/li>\n<li>Les appareils de r\u00e9gulation de chauffage,<\/li>\n<li>Les diagnostics de performance \u00e9nerg\u00e9tique,<\/li>\n<li>Les \u00e9quipements de raccordement \u00e0 un r\u00e9seau de chaleur,<\/li>\n<li>Les chaudi\u00e8res \u00e0 condensation,<\/li>\n<li>Les chaudi\u00e8res \u00e0 micro cog\u00e9n\u00e9ration gaz,<\/li>\n<li>Les syst\u00e8mes de fourniture d&rsquo;\u00e9lectricit\u00e9 \u00e0 partir de l&rsquo;\u00e9nergie renouvelable,<\/li>\n<li>Les pompes \u00e0 chaleur,<\/li>\n<li>(&#8230;)<\/li>\n<\/ul>\n<h3 class=\"western\" style=\"padding-left: 30px;\">B. La d\u00e9termination du cr\u00e9dit d&rsquo;imp\u00f4t<\/h3>\n<p>L&rsquo;assiette du cr\u00e9dit d&rsquo;imp\u00f4t est constitu\u00e9e du prix d&rsquo;achat TTC des \u00e9quipements, mat\u00e9riaux et appareils exigibles (hors main d\u2019\u0153uvre sauf pour certains investissements).<\/p>\n<p><strong>Les d\u00e9penses \u00e9ligibles sont plafonn\u00e9es, sur 5 ans, \u00e0 8 000 euros pour les personnes seules et 16 000 euros pour les couples (major\u00e9es de 500 euros par personne \u00e0 charge).<\/strong><\/p>\n<p>Les d\u00e9penses \u00e9ligibles doivent \u00eatre mentionn\u00e9es sur la <strong><a href=\"https:\/\/valoxy.org\/blog\/impot-sur-le-revenu-calcul-08122014avalnicwill1\/\">d\u00e9claration 2042<\/a> QE.<\/strong><\/p>\n<p><span lang=\"fr-FR\">Il faut pr\u00e9senter, sur demande de l&rsquo;administration, des factures devant mentionner la date du ou des paiements, les normes et les crit\u00e8res techniques de performance, le nom de l&rsquo;entreprise et celui du client, leurs adresses respectives, l&rsquo;adresse de r\u00e9alisation des travaux et leur montant.<\/span><\/p>\n<h2 class=\"western\" lang=\"fr-FR\">III. L&rsquo;investissement\u00a0GIRARDIN<\/h2>\n<h3 style=\"padding-left: 30px;\">A. Le champ d&rsquo;application<\/h3>\n<p lang=\"fr-FR\">L&rsquo;avantage concerne les contribuables domicili\u00e9s en M\u00e9tropole ou dans un d\u00e9partement d&rsquo;outre-mer.<\/p>\n<p lang=\"fr-FR\"><strong>Il s&rsquo;applique aux <a href=\"https:\/\/valoxy.org\/blog\/reduction-impot-pinel\/\" target=\"_blank\" rel=\"noopener noreferrer\">investissements<\/a> suivants, affect\u00e9s \u00e0 la r\u00e9sidence principale du b\u00e9n\u00e9ficiaire\u00a0:<\/strong><\/p>\n<ul>\n<li><strong>La construction d&rsquo;un logement,<\/strong><\/li>\n<li><strong>L&rsquo;acquisition d&rsquo;un logement neuf,<\/strong><\/li>\n<li><strong>Les travaux de r\u00e9habilitation relatifs \u00e0 des logements achev\u00e9s depuis plus de 20 ans.<\/strong><\/li>\n<\/ul>\n<h3 class=\"western\" style=\"padding-left: 30px;\">B. Le calcul de la r\u00e9duction d&rsquo;imp\u00f4t<\/h3>\n<p><strong><img decoding=\"async\" class=\" wp-image-16642 alignleft\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/07\/calcul-documents-comptables-1.jpg\" alt=\"calcul de la r\u00e9duction girardin\" width=\"280\" height=\"140\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/07\/calcul-documents-comptables-1.jpg 660w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/07\/calcul-documents-comptables-1-300x150.jpg 300w\" sizes=\"(max-width: 280px) 100vw, 280px\" \/>L&rsquo;assiette de la r\u00e9duction d&rsquo;imp\u00f4t est compos\u00e9e du prix de revient des constructions ou du prix d&rsquo;acquisition du logement.<\/strong><\/p>\n<p>Le prix de revient des constructions comprend le prix du terrain, les honoraires du notaire et les droits d&rsquo;enregistrement, les frais d&rsquo;architecte, les m\u00e9moires des entrepreneurs, le prix d&rsquo;achat des mat\u00e9riaux, les frais financiers et les autres frais engag\u00e9s pour la construction.<\/p>\n<p>Le prix d&rsquo;acquisition comprend le prix contenu dans l&rsquo;acte de vente, major\u00e9 des frais d&rsquo;acquisition.<\/p>\n<p>On applique un plafonnement par m2 aux investissements \u00e9ligibles (2438 \u20ac\/m2).<\/p>\n<p><strong>Plafonnements (nombre de m\u00b2) pris en consid\u00e9ration :<\/strong><\/p>\n<ul>\n<li>Personne seule\u00a0: 65 m\u00b2<\/li>\n<li>Couple\u00a0: 77,5 m\u00b2<\/li>\n<li>Personne seule ou en couple ayant une personne \u00e0 charge\u00a0: 90 m\u00b2<\/li>\n<li>Majoration par personne \u00e0 charge suppl\u00e9mentaire dans la limite de 5 personnes\u00a0: 12 m\u00b2<\/li>\n<\/ul>\n<p><strong>Le taux de la r\u00e9duction d&rsquo;imp\u00f4t est de 18% du montant de l&rsquo;investissement.<\/strong><\/p>\n<h2 class=\"western\" lang=\"fr-FR\">IV. La d\u00e9tention d&rsquo;un immeuble historique<\/h2>\n<p lang=\"fr-FR\">Le propri\u00e9taire qui occupe un immeuble historique, b\u00e9n\u00e9ficie d&rsquo;un r\u00e9gime d\u00e9rogatoire de d\u00e9duction.<\/p>\n<p lang=\"fr-FR\"><strong>On consid\u00e8re comme des immeubles historiques :<\/strong><\/p>\n<ul>\n<li><strong>Les immeubles class\u00e9s monuments historiques,<\/strong><\/li>\n<li><strong>Ceux inscrits \u00e0 l&rsquo;inventaire suppl\u00e9mentaire,<\/strong><\/li>\n<li><strong>Les immeubles faisant partie du patrimoine national.<\/strong><\/li>\n<\/ul>\n<p><strong>Si l&rsquo;immeuble ne procure aucune recette imposable<\/strong>, le propri\u00e9taire peut d\u00e9duire de son revenu global une partie des charges fonci\u00e8res qu&rsquo;il supporte.<\/p>\n<p><strong>Si l&rsquo;immeuble procure des recettes,<\/strong> le <a href=\"https:\/\/valoxy.org\/blog\/deficit-fiscal-cest-quoi\/\">d\u00e9ficit foncier<\/a> \u00e9ventuellement g\u00e9n\u00e9r\u00e9 est alors d\u00e9ductible du revenu global sans limitation.<\/p>\n<p>Dans le cas o\u00f9 l&rsquo;immeuble ne procure pas de recettes, alors les d\u00e9penses engag\u00e9es (travaux notamment) sont d\u00e9ductibles directement sur le revenu global, sans limitation.<\/p>\n<p>Depuis 2009, le contribuable doit conserver les immeubles durant 15 ans.<\/p>\n<h3>N&rsquo;h\u00e9sitez pas \u00e0 faire appel au cabinet <a href=\"http:\/\/www.valoxy.org\/contactez-nous\/\" target=\"_blank\" rel=\"noopener noreferrer\">Valoxy<\/a> si vous souhaitez des conseils sur la fiscalit\u00e9 du particulier.<\/h3>\n<p class=\"p1\"><span class=\"s1\">Pour plus d\u2019informations sur la fiscalit\u00e9 de la r\u00e9sidence principale, consultez nos articles sur le blog de Valoxy :<\/span><\/p>\n<ul class=\"ul1\">\n<li class=\"li1\"><a href=\"https:\/\/valoxy.org\/blog\/residence-principale-exoneration-plus-value\/\"><span class=\"s2\">Exon\u00e9ration de plus-value sur la r\u00e9sidence principale<\/span><\/a><\/li>\n<li class=\"li1\"><span class=\"s2\">Exon\u00e9ration d\u2019imp\u00f4t : louez une partie de votre r\u00e9sidence principale<\/span><\/li>\n<li class=\"li1\"><a href=\"https:\/\/valoxy.org\/blog\/cite-credit-dimpot-transition-energetique\/\"><span class=\"s2\">Le Cr\u00e9dit d\u2019Imp\u00f4t pour la Transition Energ\u00e9tique<\/span><\/a><\/li>\n<li class=\"li1\"><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/fiscalite-des-menages-en-2024\/\" target=\"_self\" rel=\"noopener\">Fiscalit\u00e9 des m\u00e9nages en 2024<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>La fiscalit\u00e9 de la r\u00e9sidence principale d\u00e9coule de certains dispositifs qui visent express\u00e9ment des d\u00e9penses r\u00e9alis\u00e9es dans le cadre de la r\u00e9sidence principale. Ainsi les contribuables peuvent-ils b\u00e9n\u00e9ficier d&rsquo;avantages fiscaux. Alors que, le plus souvent, les avantages fiscaux pr\u00e9vus par&#8230;<\/p>\n","protected":false},"author":1,"featured_media":16731,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[138,132,99],"class_list":["post-19865","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite","tag-fiscalite-du-particulier","tag-fiscalite-du-patrimoine","tag-impot"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>La fiscalit\u00e9 de la r\u00e9sidence principale | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"La fiscalit\u00e9 de la r\u00e9sidence principale regroupe les dispositifs fiscaux qui visent express\u00e9ment les d\u00e9penses r\u00e9alis\u00e9es dans la r\u00e9sidence principale.\" \/>\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\/fiscalite-de-habitation-principale\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La fiscalit\u00e9 de la r\u00e9sidence principale | Blog Valoxy - 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