{"id":4284,"date":"2016-10-15T12:33:38","date_gmt":"2016-10-15T10:33:38","guid":{"rendered":"https:\/\/www.lkeria.com\/actualites\/non-classe\/la-loi-de-finances-pour-2017-supprime-les-exonerations-de-limpot-locatif\/"},"modified":"2016-10-15T12:33:38","modified_gmt":"2016-10-15T10:33:38","slug":"la-loi-de-finances-pour-2017-supprime-les-exonerations-de-limpot-locatif","status":"publish","type":"post","link":"https:\/\/www.lkeria.com\/actualites\/transaction\/la-loi-de-finances-pour-2017-supprime-les-exonerations-de-limpot-locatif\/","title":{"rendered":"La loi de finance pour 2017 supprime les exon\u00e9rations de l\u2019imp\u00f4t locatif"},"content":{"rendered":"<p>Le gouvernement s\u2019attaque aux niches d\u2019imp\u00f4ts en supprimant deux exon\u00e9rations de l\u2019imp\u00f4t locatif.  Il s\u2019agit des locations au profit des \u00e9tudiants et celles des logements collectifs d\u2019une superficie d<strong>Le gouvernement s\u2019attaque aux niches d\u2019imp\u00f4ts en supprimant deux exon\u00e9rations de l\u2019imp\u00f4t locatif. \u00a0Il s\u2019agit des locations au profit des \u00e9tudiants et celles des logements collectifs d\u2019une superficie de moins de 80 m\u00b2.<\/strong><\/p>\n<p>L\u2019article 42 du code des imp\u00f4ts directs et taxes assimil\u00e9es vient d\u2019\u00eatre amend\u00e9 dans le projet de loi de finances pour 2017, en supprimant les exon\u00e9rations accord\u00e9es jusqu\u2019\u00e0 pr\u00e9sent pour les locations aux \u00e9tudiants. La nouvelle mouture de cette disposition pr\u00e9voit que \u00ab\u00a0<em>la pr\u00e9sente mesure a \u00e9galement supprim\u00e9 l\u2019exon\u00e9ration en mati\u00e8re d\u2019IRG locatif pr\u00e9vue pour les locations aux \u00e9tudiants\u00a0<\/em>\u00bb. Le document ne pr\u00e9cise pas le montant du gain attendu suite \u00e0 l\u2019\u00e9largissement de l\u2019assiette de cet imp\u00f4t.<\/p>\n<p>L\u2019autre niche qui ne sera plus exon\u00e9r\u00e9e \u00e0 partir de janvier 2017, est <a href=\"https:\/\/www.lkeria.com\/IRG-impot-algerie.html\" target=\"_blank\" rel=\"noopener noreferrer\">l\u2019exon\u00e9ration de l\u2019IRG locatif sur les baux de location<\/a> qui concernent les logements collectifs d\u2019une superficie inf\u00e9rieure \u00e0 80 m\u00b2, mesure instaur\u00e9e en 2009 afin d\u2019inciter les propri\u00e9taires \u00e0 introduire leurs logements sur le march\u00e9 locatif. \u00a0Il est expliqu\u00e9 dans le projet de la loi de finances pour 2017 que \u00a0<em>l\u2019offre de l\u2019attribution des logements collectifs et la construction de logements individuels ont connu ces derni\u00e8res ann\u00e9es une croissance importante. Cette nouvelle situation a eu des r\u00e9percussions sur le march\u00e9 de la location immobili\u00e8re, <strong>qui constitue un gisement fiscal porteur pour le tr\u00e9sor public<\/strong><\/em>.<\/p>\n<p>Cependant, ces nouveaux am\u00e9nagements visant \u00e0 \u00e9largir l\u2019assiette de l\u2019imp\u00f4t sur le revenu locatif ne pourront avoir un impact significatif en mati\u00e8re d\u2019augmentation du produit de la fiscalit\u00e9, que si et seulement si, le gouvernement met en place les m\u00e9canismes n\u00e9cessaires pour contraindre les propri\u00e9taires \u00e0 d\u00e9clarer les montants r\u00e9els des transactions.<\/p>\n<p>Pour rappel, le site immobilier Lkeria.com avait propos\u00e9 une s\u00e9rie de mesures visant \u00e0 r\u00e9guler le march\u00e9 locatif, parmi lesquelles figure une mesure qui garantie la d\u00e9claration du montant r\u00e9el de la transaction immobili\u00e8re.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le gouvernement s\u2019attaque aux niches d\u2019imp\u00f4ts en supprimant deux exon\u00e9rations de l\u2019imp\u00f4t locatif. Il s\u2019agit des locations au profit des \u00e9tudiants et celles des logements collectifs d\u2019une superficie dLe gouvernement s\u2019attaque aux niches d\u2019imp\u00f4ts en supprimant deux exon\u00e9rations de l\u2019imp\u00f4t locatif. \u00a0Il s\u2019agit des locations au profit des \u00e9tudiants et celles des logements collectifs d\u2019une [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[234],"tags":[470,116,357],"class_list":["post-4284","post","type-post","status-publish","format-standard","hentry","category-transaction","tag-exoneration","tag-irg","tag-loi-de-finance"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>La loi de finance pour 2017 supprime les exon\u00e9rations de l\u2019imp\u00f4t locatif - Actualit\u00e9 de l&#039;immobilier et le logement en Alg\u00e9rie<\/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.lkeria.com\/actualites\/transaction\/la-loi-de-finances-pour-2017-supprime-les-exonerations-de-limpot-locatif\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La loi de finance pour 2017 supprime les exon\u00e9rations de l\u2019imp\u00f4t locatif - Actualit\u00e9 de l&#039;immobilier et le logement en Alg\u00e9rie\" \/>\n<meta property=\"og:description\" content=\"Le gouvernement s\u2019attaque aux niches d\u2019imp\u00f4ts en supprimant deux exon\u00e9rations de l\u2019imp\u00f4t locatif. Il s\u2019agit des locations au profit des \u00e9tudiants et celles des logements collectifs d\u2019une superficie dLe gouvernement s\u2019attaque aux niches d\u2019imp\u00f4ts en supprimant deux exon\u00e9rations de l\u2019imp\u00f4t locatif. \u00a0Il s\u2019agit des locations au profit des \u00e9tudiants et celles des logements collectifs d\u2019une [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.lkeria.com\/actualites\/transaction\/la-loi-de-finances-pour-2017-supprime-les-exonerations-de-limpot-locatif\/\" \/>\n<meta property=\"og:site_name\" content=\"Actualit\u00e9 de l&#039;immobilier et le logement en Alg\u00e9rie\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/lkeriacom\" \/>\n<meta property=\"article:published_time\" content=\"2016-10-15T10:33:38+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.lkeria.com\/actualites\/wp-content\/uploads\/2020\/07\/logo-lkeria.png\" \/>\n\t<meta property=\"og:image:width\" content=\"200\" \/>\n\t<meta property=\"og:image:height\" content=\"72\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Redaction Lkeria\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@lkeriacom\" \/>\n<meta name=\"twitter:site\" content=\"@lkeriacom\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Redaction Lkeria\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"La loi de finance pour 2017 supprime les exon\u00e9rations de l\u2019imp\u00f4t locatif - Actualit\u00e9 de l&#039;immobilier et le logement en Alg\u00e9rie","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:\/\/www.lkeria.com\/actualites\/transaction\/la-loi-de-finances-pour-2017-supprime-les-exonerations-de-limpot-locatif\/","og_locale":"fr_FR","og_type":"article","og_title":"La loi de finance pour 2017 supprime les exon\u00e9rations de l\u2019imp\u00f4t locatif - Actualit\u00e9 de l&#039;immobilier et le logement en Alg\u00e9rie","og_description":"Le gouvernement s\u2019attaque aux niches d\u2019imp\u00f4ts en supprimant deux exon\u00e9rations de l\u2019imp\u00f4t locatif. Il s\u2019agit des locations au profit des \u00e9tudiants et celles des logements collectifs d\u2019une superficie dLe gouvernement s\u2019attaque aux niches d\u2019imp\u00f4ts en supprimant deux exon\u00e9rations de l\u2019imp\u00f4t locatif. \u00a0Il s\u2019agit des locations au profit des \u00e9tudiants et celles des logements collectifs d\u2019une [&hellip;]","og_url":"https:\/\/www.lkeria.com\/actualites\/transaction\/la-loi-de-finances-pour-2017-supprime-les-exonerations-de-limpot-locatif\/","og_site_name":"Actualit\u00e9 de l&#039;immobilier et le logement en Alg\u00e9rie","article_publisher":"https:\/\/www.facebook.com\/lkeriacom","article_published_time":"2016-10-15T10:33:38+00:00","og_image":[{"width":200,"height":72,"url":"https:\/\/www.lkeria.com\/actualites\/wp-content\/uploads\/2020\/07\/logo-lkeria.png","type":"image\/png"}],"author":"Redaction Lkeria","twitter_card":"summary_large_image","twitter_creator":"@lkeriacom","twitter_site":"@lkeriacom","twitter_misc":{"\u00c9crit par":"Redaction Lkeria","Dur\u00e9e de lecture estim\u00e9e":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.lkeria.com\/actualites\/transaction\/la-loi-de-finances-pour-2017-supprime-les-exonerations-de-limpot-locatif\/#article","isPartOf":{"@id":"https:\/\/www.lkeria.com\/actualites\/transaction\/la-loi-de-finances-pour-2017-supprime-les-exonerations-de-limpot-locatif\/"},"author":{"name":"Redaction Lkeria","@id":"https:\/\/www.lkeria.com\/actualites\/#\/schema\/person\/84f2fb96cc90196c394f815cbfa77c52"},"headline":"La loi de finance pour 2017 supprime les exon\u00e9rations de l\u2019imp\u00f4t locatif","datePublished":"2016-10-15T10:33:38+00:00","mainEntityOfPage":{"@id":"https:\/\/www.lkeria.com\/actualites\/transaction\/la-loi-de-finances-pour-2017-supprime-les-exonerations-de-limpot-locatif\/"},"wordCount":400,"publisher":{"@id":"https:\/\/www.lkeria.com\/actualites\/#organization"},"keywords":["exon\u00e9ration","IRG","loi de finance"],"articleSection":["transaction"],"inLanguage":"fr-FR"},{"@type":"WebPage","@id":"https:\/\/www.lkeria.com\/actualites\/transaction\/la-loi-de-finances-pour-2017-supprime-les-exonerations-de-limpot-locatif\/","url":"https:\/\/www.lkeria.com\/actualites\/transaction\/la-loi-de-finances-pour-2017-supprime-les-exonerations-de-limpot-locatif\/","name":"La loi de finance pour 2017 supprime les exon\u00e9rations de l\u2019imp\u00f4t locatif - Actualit\u00e9 de l&#039;immobilier et le logement en Alg\u00e9rie","isPartOf":{"@id":"https:\/\/www.lkeria.com\/actualites\/#website"},"datePublished":"2016-10-15T10:33:38+00:00","breadcrumb":{"@id":"https:\/\/www.lkeria.com\/actualites\/transaction\/la-loi-de-finances-pour-2017-supprime-les-exonerations-de-limpot-locatif\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.lkeria.com\/actualites\/transaction\/la-loi-de-finances-pour-2017-supprime-les-exonerations-de-limpot-locatif\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.lkeria.com\/actualites\/transaction\/la-loi-de-finances-pour-2017-supprime-les-exonerations-de-limpot-locatif\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/www.lkeria.com\/actualites\/"},{"@type":"ListItem","position":2,"name":"La loi de finance pour 2017 supprime les exon\u00e9rations de l\u2019imp\u00f4t locatif"}]},{"@type":"WebSite","@id":"https:\/\/www.lkeria.com\/actualites\/#website","url":"https:\/\/www.lkeria.com\/actualites\/","name":"Actualit\u00e9 de l&#039;immobilier et le logement en Alg\u00e9rie","description":"logement et annonces immobili\u00e8res","publisher":{"@id":"https:\/\/www.lkeria.com\/actualites\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.lkeria.com\/actualites\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/www.lkeria.com\/actualites\/#organization","name":"Lkeria","url":"https:\/\/www.lkeria.com\/actualites\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.lkeria.com\/actualites\/#\/schema\/logo\/image\/","url":"https:\/\/www.lkeria.com\/actualites\/wp-content\/uploads\/2020\/07\/logo-lkeria.png","contentUrl":"https:\/\/www.lkeria.com\/actualites\/wp-content\/uploads\/2020\/07\/logo-lkeria.png","width":200,"height":72,"caption":"Lkeria"},"image":{"@id":"https:\/\/www.lkeria.com\/actualites\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/lkeriacom","https:\/\/x.com\/lkeriacom"]},{"@type":"Person","@id":"https:\/\/www.lkeria.com\/actualites\/#\/schema\/person\/84f2fb96cc90196c394f815cbfa77c52","name":"Redaction Lkeria","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/secure.gravatar.com\/avatar\/48e200b39e208acb6332380c0488f95d484cd35b18368b825b10ba19931944ff?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/48e200b39e208acb6332380c0488f95d484cd35b18368b825b10ba19931944ff?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/48e200b39e208acb6332380c0488f95d484cd35b18368b825b10ba19931944ff?s=96&d=mm&r=g","caption":"Redaction Lkeria"},"url":"https:\/\/www.lkeria.com\/actualites\/author\/redaction-lkeria\/"}]}},"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.lkeria.com\/actualites\/wp-json\/wp\/v2\/posts\/4284","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.lkeria.com\/actualites\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.lkeria.com\/actualites\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.lkeria.com\/actualites\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.lkeria.com\/actualites\/wp-json\/wp\/v2\/comments?post=4284"}],"version-history":[{"count":0,"href":"https:\/\/www.lkeria.com\/actualites\/wp-json\/wp\/v2\/posts\/4284\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.lkeria.com\/actualites\/wp-json\/wp\/v2\/media?parent=4284"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.lkeria.com\/actualites\/wp-json\/wp\/v2\/categories?post=4284"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.lkeria.com\/actualites\/wp-json\/wp\/v2\/tags?post=4284"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}