L\u2019article 80 de la loi de finances pour 2013 a institu\u00e9 une r\u00e9duction d\u2019imp\u00f4t sur le revenu en faveur de l\u2019investissement locatif interm\u00e9diaire, dite \u00ab Duflot \u00bb, en remplacement du dispositif \u00ab Scellier \u00bb qui s\u2019\u00e9teint, sous r\u00e9serve d\u2019exceptions, \u00e0 compter du 1er janvier 2013.<\/p>\n
Codifi\u00e9e sous l\u2019article 199 novovicies du CGI, la r\u00e9duction d\u2019imp\u00f4t \u00ab Duflot \u00bb s\u2019applique aux contribuables domicili\u00e9s en France qui acqui\u00e8rent ou font construire des logements neufs du 1er janvier 2013 au 31 d\u00e9cembre 2016 et qui s\u2019engagent \u00e0 les donner en location nue \u00e0 usage d\u2019habitation principale du locataire, pour une dur\u00e9e minimale de neuf ans, \u00e0 une personne autre qu\u2019un membre de leur foyer fiscal ou qu\u2019un de leurs ascendants ou descendants. <\/p>\n
Le gouvernement pr\u00e9cise par d\u00e9cret les obligations d\u00e9claratives relatives \u00e0 la r\u00e9duction d\u2019imp\u00f4t sur le revenu, dite \u00ab Duflot \u00bb, pr\u00e9vue \u00e0 l\u2019article 199 novovicies du CGI, accord\u00e9e au titre des investissements locatifs r\u00e9alis\u00e9s du 1er janvier 2013 au 31 d\u00e9cembre 2016 dans le secteur interm\u00e9diaire.<\/p>\n
D\u00e9cret n\u00b02013-1235 du 23 d\u00e9cembre 2013<\/em><\/p>\n","protected":false},"excerpt":{"rendered":" L\u2019article 80 de la loi de finances pour 2013 a institu\u00e9 une r\u00e9duction d\u2019imp\u00f4t sur le revenu en faveur de l\u2019investissement locatif interm\u00e9diaire, dite \u00ab Duflot \u00bb, en remplacement du dispositif \u00ab Scellier \u00bb qui s\u2019\u00e9teint, sous r\u00e9serve d\u2019exceptions, \u00e0 compter du 1er janvier 2013. Codifi\u00e9e sous l\u2019article 199 novovicies du CGI, la r\u00e9duction d\u2019imp\u00f4t […]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,5],"tags":[],"class_list":["post-604","post","type-post","status-publish","format-standard","hentry","category-fiscalite","category-strategiepatrimoniale"],"_links":{"self":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/604","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=604"}],"version-history":[{"count":3,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/604\/revisions"}],"predecessor-version":[{"id":607,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/604\/revisions\/607"}],"wp:attachment":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=604"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=604"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=604"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}