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C’est l’histoire d’un propriétaire qui fait réaliser des travaux dans un appartement inoccupé…

C’est l’histoire d’un propriétaire qui fait réaliser des travaux dans un appartement inoccupé…

Publiée le vendredi 09 avril 2021 à 01h25 dans Histoires

C’est l’histoire d’un propriétaire qui fait réaliser des travaux dans un appartement inoccupé…

Propriétaire d’un appartement, un bailleur a, pour calculer ses revenus fonciers imposables, déduit diverses dépenses de travaux de réparation. Dépenses dont l’administration refuse la déduction fiscale après avoir constaté que l’appartement n’a été effectivement loué que 3 ans après la réalisation de ces travaux…

« Et il y a une bonne raison à cela », répond le bailleur : si l’appartement est resté inoccupé aussi longtemps, c’est à la suite du décès brutal de sa grand-tante, dont il était convenu qu’elle louerait l’appartement, puis à l’impossibilité de trouver un nouveau locataire, en dépit des annonces de location publiées sur les réseaux sociaux.

Des annonces publiées 2 ans après le décès, relève le juge qui donne raison à l’administration : parce que le bailleur n’apporte pas la preuve des diligences qu’il aurait accomplies afin de placer l’appartement en location, il doit être regardé comme s’en étant réservé la jouissance… quand bien même il ne l’aurait pas effectivement occupé.


Arrêt de la Cour administrative d’appel de Marseille du 19 novembre 2020, n°19MA01732

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