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ART. 12 OCTIES
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N\u176\'3f3501 (Rect)
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ASSEMBL\u201\'3fE NATIONALE
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{\b0 \qc \cf1 \f3 \ri0 \i1 \fs32 \li0 
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10 Janvier 2026
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{\b0 \qc \cf1 \f3 \ri0 \i0 \fs24 \li0 
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___________________________________________________________________
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{\b0 \qc \cf1 \f3 \ri0 \i1 \fs32 \li0 
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PROJET DE LOI DE FINANCES POUR 2026 - (N\u176\'3f 2247)
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}
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RETIR\u201\'3f AVANT DISCUSSION
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{\b1 \qc \cf1 \f3 \ri200 \i1 \fs36 \li200 
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AMENDEMENT N\u176\'3f3501 (Rect)
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pr\u233\'3fsent\u233\'3f par
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{\b0 \qc \cf1 \f3 \ri0 \i1 \fs20 \li0 
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le Gouvernement
\par 
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{\b0 \qc \cf1 \f3 \ri0 \i0 \fs24 \li0 
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------------
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{\b1 \qc \cf1 \f3 \ri0 \i1 \fs24 \li0 
{\b1 \cf1 \f3 \ul0 \strike0 \i1 \fs24 \sa0 \sb0 
ARTICLE 12 OCTIES
\par 
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
I.\u160\'3f\u8211\'3f\u160\'3f\u192\'3f\u160\'3fl\u8217\'3falin\u233\'3fa\u160\'3f4, apr\u232\'3fs le mot\u160\'3f:
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
\u171\'3f\u160\'3flogements\u160\'3f\u187\'3f,
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
ins\u233\'3frer les mots\u160\'3f:
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
\u171\'3f\u160\'3fsitu\u233\'3fs en France dans unb\u226\'3ftiment d\u8217\'3fhabitation collectif au sens du\u160\'3f6\u176\'3f\u160\'3fdel\u8217\'3farticle\u160\'3fL.\u160\'3f111\u8209\'3f1 du code de la construction et del\u8217\'3fhabitation,\u160\'3f\u187\'3f
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
II.\u160\'3f\u8211\'3f\u160\'3fEn cons\u233\'3fquence,audit alin\u233\'3fa\u160\'3f4, supprimer les mots\u160\'3f:
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
\u171\'3f\u160\'3f\u224\'3f compter de cette m\u234\'3fmedate,\u160\'3f\u187\'3f
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
III.\u160\'3f\u8211\'3f\u160\'3fEn cons\u233\'3fquence,compl\u233\'3fter le m\u234\'3fme alin\u233\'3fa\u160\'3f4 par les mots\u160\'3f:
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
\u171\'3f\u160\'3fnet de frais\u160\'3f\u187\'3f.
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
IV.\u160\'3f\u8211\'3f\u160\'3fEn cons\u233\'3fquence, \u224\'3fl\u8217\'3falin\u233\'3fa\u160\'3f5, supprimer les mots\u160\'3f:
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
\u171\'3f\u160\'3fau sein d\u8217\'3fun b\u226\'3ftimentd\u8217\'3fhabitation\u160\'3f\u187\'3f.
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
V.\u160\'3f\u8211\'3f\u160\'3fEn cons\u233\'3fquence, \u224\'3f lapremi\u232\'3fre phrase de l\u8217\'3falin\u233\'3fa\u160\'3f6, substituer aux mots\u160\'3f:
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
\u171\'3f\u160\'3fn\u8217\'3fest applicablequ\u8217\'3fen\u160\'3f\u187\'3f,
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
les mots\u160\'3f:
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
\u171\'3f\u160\'3fs\u8217\'3fapplique en\u160\'3f\u187\'3f.
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
VI.\u160\'3f\u8211\'3f\u160\'3fEn cons\u233\'3fquence, \u224\'3fla m\u234\'3fme premi\u232\'3fre phrase du m\u234\'3fme alin\u233\'3fa\u160\'3f6, substituer auxmots\u160\'3f:
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
\u171\'3f\u160\'3fdespropri\u233\'3ftaires\u160\'3f\u187\'3f,
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
les mots\u160\'3f:
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
\u171\'3f\u160\'3fdu propri\u233\'3ftaire\u160\'3f\u187\'3f.
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
VII.\u160\'3f\u8211\'3f\u160\'3fEn cons\u233\'3fquence, \u224\'3fladite premi\u232\'3fre phrase dudit alin\u233\'3fa\u160\'3f6, substituer auxmots\u160\'3f:
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
\u171\'3f\u160\'3fneuf\u160\'3fans\u160\'3f\u187\'3f,
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
les mots\u160\'3f:
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa0 \sb0 
\u171\'3f\u160\'3fdouze ans, sous r\u233\'3fserve derespecter les plafonds de loyer et de ressources, appr\u233\'3fci\u233\'3fes pources derni\u232\'3fres \u224\'3f la date de conclusion du bail, fix\u233\'3fs en applicationdu\u160\'3f3\u176\'3f du A du\u160\'3fI de l\u8217\'3farticle\u160\'3f199\u160\'3f
}
{\b0 \cf1 \f3 \i1 \fs24 
{\b0 \cf1 \f3 \ul0 \strike0 \i1 \fs24 \sa0 \sb0 
tricies
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
selon la localisation du logement et son affectation\u160\'3f\u187\'3f.
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
VIII.\u160\'3f\u8211\'3f\u160\'3fEn cons\u233\'3fquence,\u224\'3f\u160\'3fl\u8217\'3falin\u233\'3fa\u160\'3f10, apr\u232\'3fs le mot\u160\'3f:
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
\u171\'3f\u160\'3fvaleur\u160\'3f\u187\'3f,
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
ins\u233\'3frer les mots\u160\'3f:
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
\u171\'3f\u160\'3fhors foncier\u160\'3f\u187\'3f.
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
IX.\u160\'3f\u8211\'3f\u160\'3fEn cons\u233\'3fquence, aum\u234\'3fme alin\u233\'3fa\u160\'3f10, substituer aux mots\u160\'3f:
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
\u171\'3f\u160\'3fmajor\u233\'3f, le cas \u233\'3fch\u233\'3fant, dumontant des travaux\u160\'3f\u187\'3f,
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
les mots\u160\'3f:
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa0 \sb0 
\u171\'3f\u160\'3fmentionn\u233\'3f au quatri\u232\'3fmealin\u233\'3fa du pr\u233\'3fsent 
}
{\b0 \cf1 \f3 \i1 \fs24 
{\b0 \cf1 \f3 \ul0 \strike0 \i1 \fs24 \sa0 \sb0 
i
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
\u160\'3f\u187\'3f.
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
X.\u160\'3f\u8211\'3f\u160\'3fEn cons\u233\'3fquence,apr\u232\'3fs ledit alin\u233\'3fa\u160\'3f10, ins\u233\'3frer l\u8217\'3falin\u233\'3fa suivant\u160\'3f:
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa0 \sb0 
\u171\'3f\u160\'3fLa somme des d\u233\'3fductions autitre des amortissements pr\u233\'3fvus au pr\u233\'3fsent i et au 
}
{\b0 \cf1 \f3 \i1 \fs24 
{\b0 \cf1 \f3 \ul0 \strike0 \i1 \fs24 \sa0 \sb0 
j
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
 ne peutexc\u233\'3fder 8\u160\'3f000\u160\'3f\u8364\'3f par an et par foyer fiscal.\u160\'3f\u187\'3f
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
XI.\u160\'3f\u8211\'3f\u160\'3fEn cons\u233\'3fquence, \u224\'3fl\u8217\'3falin\u233\'3fa\u160\'3f11, substituer aux mots\u160\'3f:
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
\u171\'3f\u160\'3fde mise en location dulogement\u160\'3f\u187\'3f,
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
les mots\u160\'3f:\u160\'3f
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
\u171\'3f\u160\'3fd\u8217\'3fach\u232\'3fvement du logement oude son acquisition si elle est post\u233\'3frieure\u160\'3f\u187\'3f.
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
XII.\u160\'3f\u8211\'3f\u160\'3fEn cons\u233\'3fquence,compl\u233\'3fter le m\u234\'3fme alin\u233\'3fa\u160\'3f11 par la phrase suivante\u160\'3f:
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
\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, de mani\u232\'3freeffective et continue, \u224\'3f une personne autre qu\u8217\'3fun membre de sonfoyer fiscal et qu\u8217\'3fun parent ou alli\u233\'3f jusqu\u8217\'3fau deuxi\u232\'3fme degr\u233\'3finclus.\u160\'3f\u187\'3f
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
XIII.\u160\'3f\u8211\'3f\u160\'3fEn cons\u233\'3fquence,compl\u233\'3fter la premi\u232\'3fre phrase de l\u8217\'3falin\u233\'3fa\u160\'3f12\u160\'3fpar lesmots\u160\'3f:
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa0 \sb0 
\u171\'3f\u160\'3fmentionn\u233\'3fe au troisi\u232\'3fmealin\u233\'3fa du pr\u233\'3fsent 
}
{\b0 \cf1 \f3 \i1 \fs24 
{\b0 \cf1 \f3 \ul0 \strike0 \i1 \fs24 \sa0 \sb0 
i
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
\u160\'3f\u187\'3f.
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
XIV.\u160\'3f\u8211\'3f\u160\'3fEn cons\u233\'3fquence,substituer aux deux derni\u232\'3fres phrases du m\u234\'3fme alin\u233\'3fa\u160\'3f12 laphrase suivante\u160\'3f:
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
\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 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
XV.\u160\'3f\u8211\'3f\u160\'3fEn cons\u233\'3fquence,apr\u232\'3fs ledit alin\u233\'3fa\u160\'3f12, ins\u233\'3frer l\u8217\'3falin\u233\'3fa suivant\u160\'3f:
\par 
}
}
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
\u171\'3f\u160\'3fLa d\u233\'3fduction au titre del\u8217\'3famortissement n\u8217\'3fest pas applicable aux revenus des logements outitres dont le droit de propri\u233\'3ft\u233\'3f est d\u233\'3fmembr\u233\'3f. Toutefois, lorsquele transfert de la propri\u233\'3ft\u233\'3f ou le d\u233\'3fmembrement r\u233\'3fsulte du d\u233\'3fc\u232\'3fs del\u8217\'3fun des \u233\'3fpoux soumis \u224\'3f une imposition commune, le conjointsurvivant attributaire du logement ou des titres ou titulaire deleur usufruit peut demander la reprise \u224\'3f son profit, dans les m\u234\'3fmesconditions et selon les m\u234\'3fmes modalit\u233\'3fs, du dispositif pr\u233\'3fvu aupr\u233\'3fsent i pour la p\u233\'3friode restant \u224\'3f courir \u224\'3f la date dud\u233\'3fc\u232\'3fs.\u160\'3f\u187\'3f
\par 
}
}
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
XVI.\u160\'3f\u8211\'3f\u160\'3fEn cons\u233\'3fquence,r\u233\'3fdiger ainsi les alin\u233\'3fas 14 et 15\u160\'3f:
\par 
}
}
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa0 \sb0 
\u171\'3f\u160\'3fLe b\u233\'3fn\u233\'3ffice du pr\u233\'3fsent
}
{\b0 \cf1 \f3 \i1 \fs24 
{\b0 \cf1 \f3 \ul0 \strike0 \i1 \fs24 \sa0 \sb0 
i
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa0 \sb0 
 est exclusif, pour un m\u234\'3fme logement, de celui del\u8217\'3farticle\u160\'3f199\u160\'3f
}
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undecies
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
 C.
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa0 \sb0 
\u171\'3f\u160\'3fLes dispositions du pr\u233\'3fsent
}
{\b0 \cf1 \f3 \i1 \fs24 
{\b0 \cf1 \f3 \ul0 \strike0 \i1 \fs24 \sa0 \sb0 
i
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
 s\u8217\'3fappliquent aux acquisitions de logements ou, s\u8217\'3fagissantdes logements que le contribuable fait construire, aux d\u233\'3fp\u244\'3fts dedemande de permis de construire, r\u233\'3falis\u233\'3fs entre le lendemain de lapublication de la pr\u233\'3fsente loi et le31\u160\'3fd\u233\'3fcembre\u160\'3f2028.\u160\'3f\u187\'3f
\par 
}
}
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
XVII.\u160\'3f\u8211\'3f\u160\'3fEn cons\u233\'3fquence,supprimer les alin\u233\'3fas 29 et 30.
\par 
}
}
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}
}
{\b1 \qc \cf1 \f3 \ri0 \i0 \fs24 \li0 
{\b1 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa0 \sb0 
EXPOS\u201\'3f SOMMAIRE
\par 
}
}
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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Le pr\u233\'3fsent amendement compl\u232\'3fte le dispositif fiscal adopt\u233\'3f parle S\u233\'3fnat en faveur de l\u8217\'3finvestissement locatif abordable pour lelocataire et de la construction de logements neufs, en y ins\u233\'3frantplusieurs apports qui avaient \u233\'3ft\u233\'3f adopt\u233\'3fs par l\u8217\'3fAssembl\u233\'3fe nationaleen premi\u232\'3fre lecture.
\par 
}
}
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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Ainsi, outre des am\u233\'3fliorations r\u233\'3fdactionnelles et despr\u233\'3fcisions, il r\u233\'3fintroduit\u160\'3f:
\par 
}
}
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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-\u160\'3fun ciblage au profit des logements acquis neufs dans unb\u226\'3ftiment d\u8217\'3fhabitation collectif, afin de concilier la n\u233\'3fcessairerelance de la construction neuve avec les objectifs de z\u233\'3froartificialisation nette des sols en 2050\u160\'3f;
\par 
}
}
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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- il porte de neuf ans \u224\'3f douze ans l\u8217\'3fengagement de location,pour encourager la location sur le long terme\u160\'3f;
\par 
}
}
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
- dans la perspective de lutter contre les montages abusifs, ilexclut les mises en location de bien r\u233\'3falis\u233\'3fes au sein du cerclefamilial.
\par 
}
}
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}
}
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}
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}}