Actualités comptables
Du Pinel au « Pinel Plus »…

Du Pinel au « Pinel Plus »…

Publiée le mardi 26 octobre 2021 à 05h45 dans Le coin du dirigeant

A partir de 2023, les taux de la réduction d’impôt Pinel vont progressivement baisser… sauf pour certains investissements. Lesquels ? Et sous quelles conditions ?


« Pinel + » : pour quels investissements ?

Si vous achetez ou faites construire un logement dans le but de le placer en location, vous pourrez opter pour la réduction d’impôt « Pinel », dont le montant varie selon la durée de votre engagement de location et selon la localisation géographique de l’appartement.

Actuellement, les taux de la réduction d’impôt sont fixés, en métropole, à :

  • 12 %, si votre engagement de location est de 6 ans ;
  • 18 %, si votre engagement de location est de 9 ans ;
  • 21 %, si votre engagement de location est de 12 ans.

Ces taux vont progressivement baisser. Ainsi :

  • en 2023, ils seront fixés à :
  • ○ 10,5 %, si votre engagement de location est de 6 ans ;
  • ○ 15 %, si votre engagement de location est de 9 ans ;
  • ○ 17,5 %, si votre engagement de location est de 12 ans ;
  • en 2024, ils seront fixés à :
  • ○ 9 %, si votre engagement de location est de 6 ans ;
  • ○ 12 %, si votre engagement de location est de 9 ans ;
  • ○ 14 %, si votre engagement de location est de 12 ans ;

Toutefois, ne seront pas concernés par la baisse progressive des taux de la réduction d’impôt :

  • les investissements réalisés dans des logements situés dans un quartier prioritaire de la politique de la ville ;
  • ou qui respectent un niveau de qualité, en particulier en matière de performance énergétique et environnementale, supérieur à la réglementation.

Dans la 2nde hypothèse, pour l’application de ce « Pinel + », le gouvernement envisage de retenir les critères suivants :

  • une surface minimale par typologie : 28m² pour un T1, 45m² pour un T2, 62m² pour un T3, 79m² pour un T4 et 96m² pour un T5 ;
  • la présence systématique d’un espace extérieur ;
  • une double exposition à partir du T3.

Notez toutefois que les contours précis du « Pinel + » seront précisés ultérieurement par décret. Affaire à suivre…

Source : Communiqué de presse du Ministère de la transition écologique du 14 octobre 2021

Le Pinel se meurt… : « vive le Pinel + » © Copyright WebLex - 2021

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