{"id":3878,"date":"2025-10-03T07:10:20","date_gmt":"2025-10-03T07:10:20","guid":{"rendered":"https:\/\/avefi.com\/?p=3878"},"modified":"2025-10-03T07:11:05","modified_gmt":"2025-10-03T07:11:05","slug":"deficit-foncier-double-jusqua-21-400-e-quels-travaux-sont-concernes","status":"publish","type":"post","link":"http:\/\/avefi.com\/?p=3878","title":{"rendered":"D\u00e9ficit foncier doubl\u00e9 jusqu\u2019\u00e0 21 400 \u20ac \u2013 quels travaux sont concern\u00e9s ?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3878\" class=\"elementor elementor-3878\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b59a585 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b59a585\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1db04bc\" data-id=\"1db04bc\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0ea5719 elementor-widget elementor-widget-html\" data-id=\"0ea5719\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<!DOCTYPE html>\r\n<html lang=\"fr\">\r\n<head>\r\n  <meta charset=\"UTF-8\">\r\n  <title>Newsletter Avefi - D\u00e9ficit foncier et r\u00e9novation \u00e9nerg\u00e9tique<\/title>\r\n  <style>\r\n    body {\r\n      font-family: 'Segoe UI', sans-serif;\r\n      background-color: #ffffff;\r\n      color: #333;\r\n      margin: 0;\r\n      padding: 0;\r\n    }\r\n    .container {\r\n      max-width: 700px;\r\n      margin: auto;\r\n      padding: 20px;\r\n    }\r\n    .header {\r\n      text-align: center;\r\n      padding: 20px 0;\r\n    }\r\n    .header img {\r\n      max-width: 200px;\r\n    }\r\n    h1 {\r\n      color: #0c2340;\r\n      font-size: 26px;\r\n      border-bottom: 2px solid #FF6600;\r\n      padding-bottom: 10px;\r\n    }\r\n    h2 {\r\n      color: #FF6600;\r\n      margin-top: 30px;\r\n    }\r\n    h3 {\r\n      color: #0c2340;\r\n      margin-top: 20px;\r\n    }\r\n    p {\r\n      line-height: 1.6;\r\n      margin: 10px 0;\r\n    }\r\n    ul {\r\n      margin: 10px 0 10px 20px;\r\n    }\r\n    .highlight {\r\n      background-color: #fff5e6;\r\n      border-left: 5px solid #FF6600;\r\n      padding: 10px 15px;\r\n      margin: 20px 0;\r\n      border-radius: 5px;\r\n    }\r\n    .footer {\r\n      font-size: 13px;\r\n      color: #666;\r\n      margin-top: 40px;\r\n      border-top: 1px solid #ccc;\r\n      padding-top: 20px;\r\n    }\r\n    .contact-box {\r\n      background-color: #f8f8f8;\r\n      border-left: 5px solid #FF6600;\r\n      padding: 15px;\r\n      margin-top: 30px;\r\n      border-radius: 5px;\r\n    }\r\n    a {\r\n      color: #FF6600;\r\n      text-decoration: none;\r\n    }\r\n  <\/style>\r\n<\/head>\r\n<body>\r\n  <div class=\"container\">\r\n    <div class=\"header\">\r\n      <img decoding=\"async\" src=\"http:\/\/avefi.com\/wp-content\/uploads\/2018\/06\/cropped-Capture-d\u2019\u00e9cran-2018-06-15-\u00e0-10.19.23.png\" alt=\"Logo AVEFI\">\r\n    <\/div>\r\n\r\n    <h1>\ud83c\udfd7\ufe0f D\u00e9ficit foncier et r\u00e9novation \u00e9nerg\u00e9tique : d\u00e9duisez jusqu\u2019\u00e0 21 400 \u20ac sur votre revenu global<\/h1>\r\n\r\n    <p><strong>Mise \u00e0 jour \u2013 25 septembre 2025<\/strong><br>\r\n    La seconde loi de finances rectificative pour 2022, compl\u00e9t\u00e9e par le d\u00e9cret du 21 avril 2023, pr\u00e9voit un <strong>doublement exceptionnel du plafond de d\u00e9ficit foncier imputable sur le revenu global<\/strong>, port\u00e9 \u00e0 <strong>21 400 \u20ac<\/strong>, jusqu\u2019au 31 d\u00e9cembre 2025.<\/p>\r\n\r\n    <div class=\"highlight\">\r\n      \ud83d\udcc5 Travaux entre le <strong>1er janvier 2023<\/strong> et le <strong>31 d\u00e9cembre 2025<\/strong><br>\r\n      \ud83c\udfe0 Logement passant de la classe <strong>E, F ou G<\/strong> \u00e0 <strong>A, B, C ou D<\/strong><br>\r\n      \ud83d\udd27 Travaux de r\u00e9novation \u00e9nerg\u00e9tique \u00e9ligibles pr\u00e9cis\u00e9s par d\u00e9cret\r\n    <\/div>\r\n\r\n    <h2>1\ufe0f\u20e3 Conditions pour b\u00e9n\u00e9ficier du doublement<\/h2>\r\n    <ul>\r\n      <li>Travaux pay\u00e9s <strong>entre le 01\/01\/2023 et le 31\/12\/2025<\/strong><\/li>\r\n      <li>Devis post\u00e9rieurs au <strong>5 novembre 2022<\/strong><\/li>\r\n      <li>Changement de <strong>DPE obligatoire<\/strong> : un avant les travaux, un apr\u00e8s<\/li>\r\n      <li>Logement <strong>lou\u00e9 nu<\/strong>, \u00e0 usage d\u2019habitation<\/li>\r\n    <\/ul>\r\n\r\n    <h3>\u2705 Travaux \u00e9ligibles :<\/h3>\r\n    <ul>\r\n      <li>Isolation thermique : toitures, murs, parois vitr\u00e9es, planchers bas<\/li>\r\n      <li>Installation ou remplacement de syst\u00e8mes de chauffage<\/li>\r\n      <li>Syst\u00e8mes de production d\u2019eau chaude sanitaire<\/li>\r\n      <li>Utilisation d\u2019\u00e9nergie renouvelable pour chauffage ou eau chaude<\/li>\r\n    <\/ul>\r\n\r\n    <h3>\u274c Travaux exclus :<\/h3>\r\n    <ul>\r\n      <li>R\u00e9habilitation de fosses septiques (sans consommation d\u2019\u00e9nergie)<\/li>\r\n      <li>Pose de chaudi\u00e8res \u00e0 tr\u00e8s haute performance \u00e9nerg\u00e9tique<\/li>\r\n    <\/ul>\r\n\r\n    <h2>2\ufe0f\u20e3 Est-ce toujours fiscalement int\u00e9ressant ?<\/h2>\r\n    <p>Le doublement du d\u00e9ficit foncier peut sembler attractif, mais son efficacit\u00e9 fiscale d\u00e9pend de votre situation :<\/p>\r\n\r\n    <div class=\"highlight\">\r\n      <strong>\ud83d\udd0d Exemple :<\/strong> Pour 30 000 \u20ac de travaux, un contribuable au TMI de 41 % :\r\n      <ul>\r\n        <li>Avec d\u00e9ficit doubl\u00e9 : gain fiscal total \u2248 <strong>13 779 \u20ac<\/strong><\/li>\r\n        <li>Avec plafond classique : gain fiscal total \u2248 <strong>15 620 \u20ac<\/strong><\/li>\r\n      <\/ul>\r\n      \ud83d\udc49 L'option <strong>classique est parfois plus avantageuse<\/strong> si vous percevez des revenus fonciers r\u00e9guliers.\r\n    <\/div>\r\n\r\n    <h2>3\ufe0f\u20e3 Option ou obligation ?<\/h2>\r\n    <p>\r\n      Ce doublement n\u2019est <strong>pas automatique<\/strong> : le contribuable doit <strong>formellement opter<\/strong> lors de sa d\u00e9claration.\r\n      <br>Il est donc possible de rester au plafond standard de 10 700 \u20ac si c\u2019est plus avantageux.\r\n    <\/p>\r\n\r\n    <h2>4\ufe0f\u20e3 Les frais de DPE sont-ils d\u00e9ductibles ?<\/h2>\r\n    <ul>\r\n      <li>\u2705 Le <strong>DPE apr\u00e8s travaux<\/strong> est d\u00e9ductible : il est exig\u00e9 pour louer<\/li>\r\n      <li>\u2753 Le <strong>DPE avant travaux<\/strong> : \u00e0 ce jour, incertitude. Un <strong>rescrit fiscal<\/strong> est recommand\u00e9 pour s\u00e9curiser la d\u00e9duction.<\/li>\r\n    <\/ul>\r\n\r\n    <h2>\ud83d\udca1 Le conseil Avefi<\/h2>\r\n    <p>\r\n      Ce m\u00e9canisme peut repr\u00e9senter une <strong>optimisation puissante<\/strong> dans une strat\u00e9gie de r\u00e9novation locative.<br>\r\n      Mais attention aux effets d\u2019aubaine trompeurs : une <strong>analyse sur-mesure<\/strong> est indispensable pour arbitrer entre plafond doubl\u00e9 ou r\u00e9gime standard.\r\n    <\/p>\r\n\r\n    <div class=\"contact-box\">\r\n      <strong>AVEFI - Conseil en Gestion de Patrimoine<\/strong><br>\r\n      \ud83d\udccd 18 bis rue Am\u00e9lie, 75007 Paris<br>\r\n      \ud83d\ude87 M\u00e9tro : La Tour-Maubourg (Ligne 8) \u2013 RER C : Invalides<br>\r\n      \ud83d\udcde T\u00e9l. : 01 77 13 78 35<br>\r\n      \ud83d\udce9 Email : <a href=\"mailto:contact@avefi.com\">contact@avefi.com<\/a> | <a href=\"mailto:gestion@avefi.com\">gestion@avefi.com<\/a><br>\r\n      \ud83c\udf10 Site : <a href=\"http:\/\/www.avefi.com\">www.avefi.com<\/a>\r\n    <\/div>\r\n\r\n    <div class=\"footer\">\r\n      <p><strong>Mentions l\u00e9gales :<\/strong> Cette publication est \u00e0 caract\u00e8re informatif et publicitaire. Elle ne constitue pas un conseil personnalis\u00e9.<\/p>\r\n      <p><strong>Attention :<\/strong> Investir comporte des risques. Les performances pass\u00e9es ne pr\u00e9jugent pas des performances futures. Il est essentiel de bien comprendre les caract\u00e9ristiques des produits avant d\u2019investir.<\/p>\r\n      <p>\ud83d\udce9 Pour vous d\u00e9sabonner : <a href=\"mailto:contact@avefi.com?subject=D\u00e9sabonnement Newsletter\">contact@avefi.com<\/a><\/p>\r\n    <\/div>\r\n  <\/div>\r\n<\/body>\r\n<\/html>\r\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3878","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"http:\/\/avefi.com\/index.php?rest_route=\/wp\/v2\/posts\/3878","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/avefi.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/avefi.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/avefi.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/avefi.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3878"}],"version-history":[{"count":3,"href":"http:\/\/avefi.com\/index.php?rest_route=\/wp\/v2\/posts\/3878\/revisions"}],"predecessor-version":[{"id":3881,"href":"http:\/\/avefi.com\/index.php?rest_route=\/wp\/v2\/posts\/3878\/revisions\/3881"}],"wp:attachment":[{"href":"http:\/\/avefi.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3878"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/avefi.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3878"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/avefi.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3878"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}