Les personnes physiques peuvent bénéficier, au titre de certains investissements immobiliers locatifs d’une réduction d’impôt, d’une déduction des revenus fonciers de l’amortissement du logement acquis ou construit ou d’une déduction spécifique au titre des revenus fonciers. Toutefois, ces dispositifs d’incitation fiscale ne peuvent s’appliquer que sur une base plafonnée et sont, en outre, soumis à des plafonds de loyers et à des conditions tenant aux ressources du locataire qui diffèrent selon le dispositif concerné.
Révisés chaque année au 1er janvier, les plafonds des dispositifs Besson, Robien, Borloo, Scellier et Duflot/Pinel viennent d’être publiés pour 2016. Pour consulter ces montants, cliquez ici.
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