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ART. 12 OCTIES
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N\u176\'3f2982
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{\b1 \qc \cf1 \f3 \ri0 \i0 \fs48 \li0 
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ASSEMBL\u201\'3fE NATIONALE
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10 Janvier 2026
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___________________________________________________________________
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PROJET DE LOI DE FINANCES POUR 2026 - (N\u176\'3f 2247)
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Tomb\u233\'3f
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AMENDEMENT N\u176\'3f2982
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pr\u233\'3fsent\u233\'3f par
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M.\u160\'3fEchaniz
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------------
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ARTICLE 12 OCTIES
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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I.\u160\'3f\u8211\'3f\u160\'3f\u192\'3f l\u8217\'3falin\u233\'3fa\u160\'3f4apr\u232\'3fs le mot\u160\'3f:
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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\u171\'3f\u160\'3fd\u8217\'3fach\u232\'3fvement\u160\'3f\u187\'3f,
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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ins\u233\'3frer les mots\u160\'3f:
\par 
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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\u171\'3f\u160\'3fdans un b\u226\'3ftimentd\u8217\'3fhabitation collectif\u160\'3f\u187\'3f.
\par 
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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II.\u160\'3f\u8211\'3f\u160\'3fEn cons\u233\'3fquence, \u224\'3fla premi\u232\'3fre phrase de l\u8217\'3falin\u233\'3fa\u160\'3f6, substituer aumot\u160\'3f:\u160\'3f
\par 
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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\u171\'3f\u160\'3fneuf\u160\'3f\u187\'3f,
\par 
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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le mot\u160\'3f:
\par 
}
}
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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\u171\'3f\u160\'3fdouze\u160\'3f\u187\'3f.
\par 
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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III.\u160\'3f\u8211\'3f\u160\'3fEn cons\u233\'3fquence,compl\u233\'3fter l\u8217\'3falin\u233\'3fa\u160\'3f11 par la phrase suivante\u160\'3f:\u160\'3f
\par 
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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\u171\'3f\u160\'3fCette option est irr\u233\'3fvocablepour le logement consid\u233\'3fr\u233\'3f et comporte l\u8217\'3fengagement du propri\u233\'3ftairede louer le logement nu \u224\'3f usage d\u8217\'3fhabitation principale \u224\'3f unepersonne autre qu\u8217\'3fun membre de son foyer fiscal et qu\u8217\'3fun parent oualli\u233\'3f jusqu\u8217\'3fau deuxi\u232\'3fme degr\u233\'3f inclus.\u160\'3f\u187\'3f
\par 
}
}
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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IV.\u160\'3f\u8211\'3f\u160\'3fEn cons\u233\'3fquence,apr\u232\'3fs la premi\u232\'3fre phrase de l\u8217\'3falin\u233\'3fa\u160\'3f12, ins\u233\'3frer la phrasesuivante\u160\'3f:\u160\'3f
\par 
}
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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\u171\'3f\u160\'3fSi un logement dont lasoci\u233\'3ft\u233\'3f est propri\u233\'3ftaire est lou\u233\'3f \u224\'3f l\u8217\'3fun des associ\u233\'3fs ou \u224\'3f unmembre du foyer fiscal, un parent ou un alli\u233\'3f jusqu\u8217\'3fau deuxi\u232\'3fmedegr\u233\'3f inclus d\u8217\'3fun associ\u233\'3f, ce dernier ne peut pas b\u233\'3fn\u233\'3fficier de lad\u233\'3fduction au titre de l\u8217\'3famortissement.\u160\'3f\u187\'3f
\par 
}
}
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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V.\u160\'3f\u8211\'3f\u160\'3fEn cons\u233\'3fquence, \u224\'3f lapremi\u232\'3fre phrase de l\u8217\'3falin\u233\'3fa\u160\'3f19,\u160\'3fsubstituer aumot\u160\'3f:\u160\'3f
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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\u171\'3f\u160\'3fneuf\u160\'3f\u187\'3f,
\par 
}
}
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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le mot\u160\'3f:
\par 
}
}
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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\u171\'3f\u160\'3fdouze\u160\'3f\u187\'3f.
\par 
}
}
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}
}
{\b1 \qc \cf1 \f3 \ri0 \i0 \fs24 \li0 
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EXPOS\u201\'3f SOMMAIRE
\par 
}
}
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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Cet amendement vise \u224\'3f modifier le statut du bailleur priv\u233\'3f enrecentrant le dispositif en direction des b\u226\'3ftiments d\rquote habitationcollectif.
\par 
}
}
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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Il propose \u233\'3fgalement en contrepartie de l\rquote avantage fiscal, unelocation minimale du bien de 12 ans contre 9 ans dans la versionadopt\u233\'3fe par le S\u233\'3fnat.
\par 
}
}
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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Enfin, cet amendement vise \u224\'3f mieux encadrer le dispositif der\u233\'3fduction fiscale et \u233\'3fviter certains effets d\u8217\'3faubaine notammentconstat\u233\'3fs sur le dispositif \u171\'3f\u160\'3fPINEL\u160\'3f\u187\'3f et mis en lumi\u232\'3frepar la Cour des comptes. Il est ainsi propos\u233\'3f de conditionnerl\u8217\'3favantage fiscal de l\u8217\'3famortissement du bien pr\u233\'3fvu dans cetamendement, \u224\'3f un bail conclu avec un locataire autre qu\u8217\'3fun parentou alli\u233\'3f jusqu\u8217\'3fau deuxi\u232\'3fme degr\u233\'3f (parents, enfants, grands-parents,petits-enfants, fr\u232\'3fres et s\u339\'3furs).
\par 
}
}
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}
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