[vc_row css_animation=\u00a0\u00bb\u00a0\u00bb row_type=\u00a0\u00bbrow\u00a0\u00bb use_row_as_full_screen_section=\u00a0\u00bbno\u00a0\u00bb type=\u00a0\u00bbgrid\u00a0\u00bb angled_section=\u00a0\u00bbno\u00a0\u00bb text_align=\u00a0\u00bbleft\u00a0\u00bb background_image_as_pattern=\u00a0\u00bbwithout_pattern\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1626729565990{margin-top: 70px !important;margin-bottom: 70px !important;}\u00a0\u00bb z_index=\u00a0\u00bb\u00a0\u00bb][vc_column][vc_column_text]<\/p>\n

LA LOI MALRAUX : R\u00c9DUISEZ VOS IMP\u00d4TS TOUT EN PROT\u00c9GEANT LES BEAUX QUARTIERS HISTORIQUES<\/h1>\n

[\/vc_column_text][vc_row_inner row_type=\u00a0\u00bbrow\u00a0\u00bb type=\u00a0\u00bbfull_width\u00a0\u00bb text_align=\u00a0\u00bbleft\u00a0\u00bb css_animation=\u00a0\u00bb\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1626729610069{margin-top: 30px !important;margin-bottom: 30px !important;}\u00a0\u00bb][vc_column_inner][vc_column_text][vc_separator type=’normal’ position=’center’ color=’#28b5aa’ thickness=’3′ up=\u00a0\u00bb down=\u00a0\u00bb][\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row css_animation=\u00a0\u00bb\u00a0\u00bb row_type=\u00a0\u00bbrow\u00a0\u00bb use_row_as_full_screen_section=\u00a0\u00bbno\u00a0\u00bb type=\u00a0\u00bbgrid\u00a0\u00bb angled_section=\u00a0\u00bbno\u00a0\u00bb text_align=\u00a0\u00bbleft\u00a0\u00bb background_image_as_pattern=\u00a0\u00bbwithout_pattern\u00a0\u00bb z_index=\u00a0\u00bb\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/2″][vc_single_image image=\u00a0\u00bb164″ img_size=\u00a0\u00bblarge\u00a0\u00bb alignment=\u00a0\u00bbright\u00a0\u00bb qode_css_animation=\u00a0\u00bb\u00a0\u00bb][\/vc_column][vc_column width=\u00a0\u00bb1\/2″][vc_column_text]Le principe de\u00a0la d\u00e9fiscalisation en\u00a0loi Malraux<\/strong>, cr\u00e9\u00e9e par Monsieur Andr\u00e9 Malraux en 1962, est de prot\u00e9ger le patrimoine immobilier Fran\u00e7ais en encourageant les programmes de r\u00e9novation des immeubles situ\u00e9s dans les secteurs sauvegard\u00e9s.<\/p>\n

 <\/p>\n

Un secteur sauvegard\u00e9 est une zone urbaine soumise \u00e0 des r\u00e8gles particuli\u00e8res mati\u00e8re de\u00a0conservation, de\u00a0restauration et de\u00a0mise en valeur de tout ou partie d\u2019un ensemble d\u2019immeubles b\u00e2tis ou non \u00bb (Code de l\u2019urbanisme, art. L. 313-1). Ces secteurs comprennent en particulier les centres historiques de nombreuses villes fran\u00e7aises.<\/p>\n

 <\/p>\n

L\u2019avantage fiscal offert par la\u00a0loi Malraux\u00a0<\/strong>lors d\u2019un investissement est de\u00a030% de r\u00e9duction d\u2019imp\u00f4ts<\/strong>\u00a0au titre des travaux r\u00e9alis\u00e9s sur des programmes Malraux.[\/vc_column_text][\/vc_column][\/vc_row][vc_row css_animation=\u00a0\u00bb\u00a0\u00bb row_type=\u00a0\u00bbrow\u00a0\u00bb use_row_as_full_screen_section=\u00a0\u00bbno\u00a0\u00bb type=\u00a0\u00bbgrid\u00a0\u00bb angled_section=\u00a0\u00bbno\u00a0\u00bb text_align=\u00a0\u00bbleft\u00a0\u00bb background_image_as_pattern=\u00a0\u00bbwithout_pattern\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1626729959694{margin-top: 70px !important;}\u00a0\u00bb z_index=\u00a0\u00bb\u00a0\u00bb][vc_column][vc_column_text][vc_separator type=’normal’ position=’center’ color=’#28b5aa’ thickness=’3′ up=\u00a0\u00bb down=\u00a0\u00bb][\/vc_column_text][\/vc_column][\/vc_row][vc_row css_animation=\u00a0\u00bb\u00a0\u00bb row_type=\u00a0\u00bbrow\u00a0\u00bb use_row_as_full_screen_section=\u00a0\u00bbno\u00a0\u00bb type=\u00a0\u00bbgrid\u00a0\u00bb angled_section=\u00a0\u00bbno\u00a0\u00bb text_align=\u00a0\u00bbleft\u00a0\u00bb background_image_as_pattern=\u00a0\u00bbwithout_pattern\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1626730345105{margin-top: 70px !important;}\u00a0\u00bb z_index=\u00a0\u00bb\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/3″][vc_single_image image=\u00a0\u00bb113″ alignment=\u00a0\u00bbright\u00a0\u00bb qode_css_animation=\u00a0\u00bb\u00a0\u00bb][\/vc_column][vc_column width=\u00a0\u00bb2\/3″][vc_column_text el_class=\u00a0\u00bbspaced_list\u00a0\u00bb]<\/p>\n

Les avantages de la loi :<\/strong><\/h2>\n

\n
• La loi Malraux permet jusqu\u2019\u00e0 une\u00a0r\u00e9duction d\u2019imp\u00f4t de 30%<\/strong>\u00a0des travaux de restauration\u00a0:\n
  \n
  • \u2013 22% pour les immeubles situ\u00e9s dans un Site Patrimonial Remarquable avec PVAP (plan de valorisation de l\u2019architecture et du patrimoine)<\/li>\n
  • \u2013 30% pour les immeubles situ\u00e9s dans un Site Patrimonial Remarquable avec PSVM approuv\u00e9, les QAD et les quartiers conventionn\u00e9s NPNRU<\/li>\n<\/ul>\n<\/li>\n
  • Possibilit\u00e9 de\u00a0se charger des travaux\u00a0:\u00a0<\/strong>les travaux peuvent \u00eatre r\u00e9alis\u00e9es\u00a0 dans le cadre d\u2019un contrat de vente d\u2019immeuble \u00e0 r\u00e9nover pr\u00e9vu \u00e0 l\u2019article L. 262 1 du code de la construction et de l\u2019habitation<\/li>\n
  • Une r\u00e9duction\u00a0hors plafonnement<\/strong>\u00a0global des niches fiscales<\/li>\n<\/ul>\n

    [\/vc_column_text][\/vc_column][\/vc_row][vc_row css_animation=\u00a0\u00bb\u00a0\u00bb row_type=\u00a0\u00bbrow\u00a0\u00bb use_row_as_full_screen_section=\u00a0\u00bbno\u00a0\u00bb type=\u00a0\u00bbgrid\u00a0\u00bb angled_section=\u00a0\u00bbno\u00a0\u00bb text_align=\u00a0\u00bbleft\u00a0\u00bb background_image_as_pattern=\u00a0\u00bbwithout_pattern\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1626730360422{margin-top: 70px !important;margin-bottom: 70px !important;}\u00a0\u00bb z_index=\u00a0\u00bb\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/3″][vc_single_image image=\u00a0\u00bb112″ alignment=\u00a0\u00bbright\u00a0\u00bb qode_css_animation=\u00a0\u00bb\u00a0\u00bb][\/vc_column][vc_column width=\u00a0\u00bb2\/3″][vc_column_text el_class=\u00a0\u00bbspaced_list\u00a0\u00bb]<\/p>\n

    Les conditions de la loi\u00a0<\/strong>:<\/strong><\/h2>\n

    Le logement Malraux doit :<\/p>\n

    \n
    • Etre ancien et \u00eatre dans un immeuble\u00a0 qui va subir une restauration compl\u00e8te<\/li>\n
    • Le b\u00e2timent doit\u00a0se trouver dans une zone bien d\u00e9finie<\/strong>\u00a0: secteur sauvegard\u00e9 ou dans une Zone de Protection du Patrimoine Architectural, Urbain et Paysager (ZPPAUP<\/em>)<\/li>\n
    • Les Travaux de restauration en loi Malraux doivent obligatoirement faire l\u2019objet d\u2019une Autorisation Sp\u00e9ciale d\u00e9livr\u00e9e par le Pr\u00e9fet (ASP) \u00ab avant \u00bb le d\u00e9marrage des travaux<\/li>\n<\/ul>\n

      Plafonds de la loi Malraux :<\/p>\n

      \n
      • Plafond de d\u00e9duction:<\/strong>\u00a0La d\u00e9duction en loi Malraux est limit\u00e9e \u00e0 400 000 \u20ac pour une p\u00e9riode de 4 ann\u00e9es cons\u00e9cutives<\/li>\n
      • D\u00e9lai maximum de r\u00e9duction :<\/strong>\u00a0La r\u00e9duction d\u2019imp\u00f4t s\u2019\u00e9tale sur la p\u00e9riode du paiement effectif des travaux et ne doit pas d\u00e9passer 3 ans apr\u00e8s la date de d\u00e9livrance du permis de construire. Toutefois, en cas de fouilles arch\u00e9ologiques, le d\u00e9lai maximal de 3 ans, peut \u00eatre major\u00e9 d\u2019un an, ce qui porte le d\u00e9lai global \u00e0 4 ans<\/li>\n
      • R\u00e9duction reportable\u00a0:\u00a0<\/strong>Lorsque la fraction de la r\u00e9duction d\u2019imp\u00f4t imputable au titre d\u2019une ann\u00e9e d\u2019imposition exc\u00e8de l\u2019imp\u00f4t d\u00fb par le contribuable au titre de cette m\u00eame ann\u00e9e, le solde peut \u00eatre imput\u00e9 sur l\u2019imp\u00f4t sur le revenu d\u00fb au titre des 3 ann\u00e9es suivantes<\/li>\n<\/ul>\n

        La Location :<\/p>\n

        \n
        • Location les logements nus \u00e0 usage d\u2019habitation principale pendant une dur\u00e9e minimale de 9 ans<\/li>\n
        • L\u2019engagement de location en loi Malraux doit prendre effet dans les 12 mois qui suivent la date d\u2019ach\u00e8vement des travaux de l\u2019immeuble<\/li>\n<\/ul>\n

          [\/vc_column_text][\/vc_column][\/vc_row][vc_row css_animation=\u00a0\u00bb\u00a0\u00bb row_type=\u00a0\u00bbrow\u00a0\u00bb use_row_as_full_screen_section=\u00a0\u00bbno\u00a0\u00bb type=\u00a0\u00bbfull_width\u00a0\u00bb angled_section=\u00a0\u00bbno\u00a0\u00bb text_align=\u00a0\u00bbleft\u00a0\u00bb background_image_as_pattern=\u00a0\u00bbwithout_pattern\u00a0\u00bb][vc_column]

          \n

          <\/p>

          <\/ul><\/div>\n
          \n

          \n\n\n\n\n\n\n\n<\/div>\n

          \n

          \n

          Contactez nous<\/h3>\n

          <\/div>\n<\/div>\n

          \n

          <\/span><\/p>\n

          <\/span><\/p>\n<\/div>\n

          \n

          <\/span><\/p>\n

          <\/span><\/p>\n<\/div>\n

          \n

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