{"id":27937,"date":"2022-05-30T23:36:52","date_gmt":"2022-05-30T21:36:52","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=27937"},"modified":"2022-05-30T23:36:55","modified_gmt":"2022-05-30T21:36:55","slug":"investissement-pinel-la-derniere-annee-avant-la-baisse-de-lavantage-fiscal","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2022\/05\/30\/investissement-pinel-la-derniere-annee-avant-la-baisse-de-lavantage-fiscal\/","title":{"rendered":"Investissement Pinel\u00a0: la derni\u00e8re ann\u00e9e avant la baisse de l\u2019avantage fiscal"},"content":{"rendered":"\n

2022 constitue la derni\u00e8re ann\u00e9e o\u00f9 l\u2019avantage fiscal li\u00e9 aux investissements locatifs sous la loi Pinel<\/strong> est maximal. En 2023 et 2024, le taux de la r\u00e9duction d\u2019imp\u00f4t<\/strong> sera plus faible. L\u2019administration fiscale a r\u00e9cemment mis \u00e0 jour les plafonds de loyers et de ressources pour \u00eatre \u00e9ligible \u00e0 l\u2019avantage fiscal (actualit\u00e9 BOFiP du 19 mai 2022<\/a>).<\/p>\n

Les diff\u00e9rents dispositifs d\u2019investissement locatif<\/strong><\/h2>\n

Depuis plusieurs d\u00e9cennies, le l\u00e9gislateur a mis en place plusieurs dispositifs incitant \u00e0 la construction ou \u00e0 la r\u00e9novation d\u2019habitation pour les mettre en locations. \u00c0 condition de respecter des plafonds de loyers<\/strong> et de ressources des locataires<\/strong>, le propri\u00e9taire b\u00e9n\u00e9ficie d\u2019une r\u00e9duction d\u2019imp\u00f4t. Suivant les ann\u00e9es et le type de construction, les contribuables ont ici pu investir en loi Besson (neuf et ancien), Robien (classique et recentr\u00e9), Borloo, Scellier <\/strong>(M\u00e9tropole et Outre-mer) et Pinel <\/strong>(ex-Duflot, M\u00e9tropole et Outre-mer).<\/p>\n

L\u2019administration fiscale a r\u00e9cemment communiqu\u00e9 les plafonds de loyers et de ressources pour ces diff\u00e9rents investissements.<\/p>\n

Les programmes de construction et de r\u00e9novation concernent uniquement les zones g\u00e9ographiques d\u00e9s\u00e9quilibr\u00e9es en mati\u00e8re d\u2019offre et de demande de logements. Les zones A, A bis et B sont concern\u00e9es.<\/p>\n

Dispositif Pinel<\/strong><\/h2>\n

Dans la construction neuve, seuls les investissements Pinel<\/strong> sont encore disponibles actuellement. Le taux de la r\u00e9duction d\u2019imp\u00f4t d\u00e9pend de la dur\u00e9e d\u2019engagement de location (6, 9 ou 12 ans<\/strong>). Le dispositif Pinel est prorog\u00e9 jusqu\u2019en 2024 mais pour 2023 et surtout 2024, le taux de la r\u00e9duction sera plus faible.<\/p>\n\n\n\n\n\n\n
\n

Dur\u00e9e de location<\/strong><\/p>\n<\/td>\n

\n

R\u00e9duction d’imp\u00f4t annuelle jusqu’en 2022<\/strong><\/p>\n<\/td>\n

\n

R\u00e9duction d’imp\u00f4t pour les investissements r\u00e9alis\u00e9s en 2023<\/strong><\/p>\n<\/td>\n

\n

R\u00e9duction d’imp\u00f4t pour les investissements r\u00e9alis\u00e9s en 2024<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

6 ans<\/p>\n<\/td>\n

\n

12%<\/p>\n<\/td>\n

\n

10,5%<\/p>\n<\/td>\n

\n

9%<\/p>\n<\/td>\n<\/tr>\n

\n

9 ans<\/p>\n<\/td>\n

\n

18%<\/p>\n<\/td>\n

\n

15%<\/p>\n<\/td>\n

\n

12%<\/p>\n<\/td>\n<\/tr>\n

\n

12 ans<\/p>\n<\/td>\n

\n

21%<\/p>\n<\/td>\n

\n

17,5%<\/p>\n<\/td>\n

\n

14%<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Le taux de la r\u00e9duction est en r\u00e9alit\u00e9 \u00e9tal\u00e9 sur la dur\u00e9e de l\u2019engagement de location. L\u2019investissement pour le calcul de l\u2019avantage fiscal est plafonn\u00e9 \u00e0 300.000 \u20ac par an et \u00e0 5.500 \u20ac par m\u00e8tre carr\u00e9.<\/p>\n

Pour la loi Pinel, les plafonds de loyers et de ressources<\/strong> sont fix\u00e9s ainsi pour l\u2019ann\u00e9e 2022\u00a0:<\/p>\n\n\n\n\n\n
\n

Zones\u00a0<\/strong><\/p>\n<\/td>\n

\n

A bis<\/strong><\/p>\n<\/td>\n

\n

Reste de la zone A<\/strong><\/p>\n<\/td>\n

\n

B1<\/strong><\/p>\n<\/td>\n

\n

B2 et C<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

Plafonds de loyers par m\u00b2<\/strong><\/p>\n<\/td>\n

\n

17,62 \u20ac<\/p>\n<\/td>\n

\n

13,09 \u20ac<\/p>\n<\/td>\n

\n

10,55 \u20ac<\/p>\n<\/td>\n

\n

9,17 \u20ac<\/p>\n<\/td>\n<\/tr>\n

\n

Plafond annuel de ressources pour une personne seule<\/strong><\/p>\n<\/td>\n

\n

39\u00a0363 \u20ac<\/p>\n<\/td>\n

\n

39\u00a0363 \u20ac<\/p>\n<\/td>\n

\n

32\u00a0084 \u20ac<\/p>\n<\/td>\n

\n

28\u00a0876 \u20ac<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

2022 constitue la derni\u00e8re ann\u00e9e o\u00f9 l\u2019avantage fiscal li\u00e9 aux investissements locatifs sous la loi Pinel est maximal. En 2023 et 2024, le taux de la r\u00e9duction d\u2019imp\u00f4t sera plus faible. L\u2019administration fiscale a r\u00e9cemment mis \u00e0 jour les plafonds de loyers et de ressources pour \u00eatre \u00e9ligible \u00e0 l\u2019avantage fiscal (actualit\u00e9 BOFiP du 19 […]<\/p>\n","protected":false},"author":45,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"quote","meta":{"_acf_changed":false,"_mi_skip_tracking":false,"footnotes":""},"categories":[12,3],"tags":[1039,2237],"class_list":["post-27937","post","type-post","status-publish","format-quote","hentry","category-actualites","category-comptabilite-fiscalite-et-gestion-financiere","tag-impot-sur-le-revenu","tag-pinel","post_format-post-format-quote"],"acf":[],"yoast_head":"\nInvestissement Pinel\u00a0: la derni\u00e8re ann\u00e9e avant la baisse de l\u2019avantage fiscal - Le Blog GERESO<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.gereso.com\/actualites\/2022\/05\/30\/investissement-pinel-la-derniere-annee-avant-la-baisse-de-lavantage-fiscal\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Investissement Pinel\u00a0: la derni\u00e8re ann\u00e9e avant la baisse de l\u2019avantage fiscal - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"2022 constitue la derni\u00e8re ann\u00e9e o\u00f9 l\u2019avantage fiscal li\u00e9 aux investissements locatifs sous la loi Pinel est maximal. 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