Actualités comptables
Dispositifs Denormandie et Pinel : des aménagements en 2022

Dispositifs Denormandie et Pinel : des aménagements en 2022

Publiée le lundi 10 janvier 2022 à 05h52 dans Le coin du dirigeant

La réduction d’impôt sur le revenu dite « Denormandie », ainsi que l’expérimentation relative aux conditions d’application spécifiques de la réduction d’impôt « Pinel » pour les logements situés dans la région Bretagne, sont prolongées. Jusqu’à quand ?


Dispositif « Denormandie » : quoi de neuf ?

La réduction d’impôt sur le revenu dite « Denormandie » ou « Pinel ancien » s'applique, sous conditions :

  • aux logements achetés entre le 1er janvier 2019 et le 31 décembre 2022 et qui font ou qui ont fait l'objet de travaux d'amélioration ;
  • aux locaux affectés à un usage autre que l'habitation achetés entre le 1er janvier 2019 et le 31 décembre 2022 et qui font ou qui ont fait l'objet de travaux de transformation en logement.

Cet avantage fiscal est prorogé pour une année supplémentaire, soit jusqu’au 31 décembre 2023.


Dispositif « Pinel » : quoi de neuf ?

Initialement, jusqu'au 31 décembre 2021, il était prévu que pour les logements situés dans la région Bretagne, la réduction d'impôt sur le revenu « Pinel » s'applique exclusivement aux logements situés dans des communes ou parties de communes se caractérisant par une tension élevée du marché locatif et des besoins en logements intermédiaires importants.

Cette dernière date butoir est finalement repoussée au 31 décembre 2024, afin de l'aligner sur la date d'extinction du dispositif « Pinel » de droit commun.

Source : Loi de finances pour 2022 du 30 décembre 2021, n°2021-1900 (articles 75 et 92)

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