Actualités comptables
C’est l’histoire d’un propriétaire qui espère bénéficier d’un avantage fiscal grâce à des tickets de caisse…

C’est l’histoire d’un propriétaire qui espère bénéficier d’un avantage fiscal grâce à des tickets de caisse…

Publiée le vendredi 08 juillet 2022 à 01h25 dans Histoires

C’est l’histoire d’un propriétaire qui espère bénéficier d’un avantage fiscal grâce à des tickets de caisse…

Un propriétaire fait réaliser des travaux, notamment d’entretien et de réparation, dans plusieurs logements qu’il met en location, et demande à déduire les dépenses correspondantes de ses revenus fonciers… Ce que lui refuse l’administration fiscale.

« Pourquoi ? », s’interroge le propriétaire, qui a tout de même fourni au vérificateur les différents tickets de caisse prouvant l’achat de white spirit, d’un mitigeur, de flexibles de douche, de plinthes, de chevilles, d’enduit, etc. Des tickets qui ne prouvent rien, pour l’administration, qui lui rappelle que pour pouvoir déduire ce type de dépenses de ses revenus fonciers, le propriétaire doit prouver que les travaux correspondants ont bien été réalisés sur les logements mis en location…

Ce qu’il n’a pas fait, constate le juge : en l’absence notamment d’état des lieux, de photographies ou d’attestations permettant d’établir que les travaux ont bien été réalisés dans les logements loués, la déduction demandée ne peut qu’être… refusée !


Arrêt de la Cour administrative d’appel de Nantes du 3 juin 2022, n°20NT02624

La petite histoire du jour

Plan d'accès

Plus d’informations ?

Sotorec

  • Sotorec
    267 bd. du Docteur Charles Barnier
    83000 Toulon
  • 04 94 09 17 02
  • +33494895133

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