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ART. 12 OCTIES
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ASSEMBL\u201\'3fE NATIONALE
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7 Janvier 2026
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------------
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\u171\'3f\u160\'3f3,5\u160\'3f%\u160\'3f\u187\'3f,\u160\'3f
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le taux\u160\'3f:
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\u171\'3f\u160\'3f4\u160\'3f%\u160\'3f\u187\'3f.
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II.\u160\'3f\u8211\'3f\u160\'3fEn cons\u233\'3fquence,compl\u233\'3fter cet article par l\rquote alin\u233\'3fa suivant\u160\'3f:
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\u171\'3f\u160\'3fII.\u160\'3f\u8211\'3f\u160\'3fLa perte derecettes pour l\u8217\'3f\u201\'3ftat est compens\u233\'3fe \u224\'3f due concurrence par lacr\u233\'3fation d\u8217\'3fune taxe additionnelle \u224\'3f l\u8217\'3faccise sur les tabacs pr\u233\'3fvueau chapitre\u160\'3fIV du titre\u160\'3fI
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er
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 du livre\u160\'3fIIIdu code des impositions sur les biens et services.\u160\'3f\u187\'3f
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EXPOS\u201\'3f SOMMAIRE
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Le pr\u233\'3fsent amendement propose derelever le\u160\'3ftaux d\u8217\'3famortissement applicable aux logements neufsde 3,5\u160\'3f% \u224\'3f 4\u160\'3f%, les majorations d\u8217\'3fun \u224\'3f deux pointsrestant inchang\u233\'3fes, ce qui porterait le taux maximum applicable auneuf \u224\'3f 5\u160\'3f% ou 6\u160\'3f%.\u160\'3f
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L\u8217\'3fadoption de cet amendementpermettrait aux contribuables de compl\u233\'3fter l\u8217\'3famortissement del\u8217\'3facquisition d\u8217\'3fun bien lou\u233\'3f en location interm\u233\'3fdiaire sur unedur\u233\'3fe de 20 ans\u160\'3f\u8211\'3f\u160\'3fcontre 23 ans avec un taux \u224\'3f3,5\u160\'3f%\u160\'3f\u8211\'3f,\u160\'3fsoit la dur\u233\'3fe correspondant \u224\'3f la majorit\u233\'3fdes pr\u234\'3fts immobiliers contract\u233\'3fs pour un investissementlocatif.
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