Le dispositif Girardin permet aux particuliers qui réalisent des achats immobiliers en outre-mer de bénéficier d’une réduction d’impôt sur le revenu. Ce schéma de défiscalisation s’applique aux investissements locatifs réalisés entre le 21 juillet 2003 et le 31 décembre 2017 dans le secteur intermédiaire (secteur situé entre le logement social et le marché libre).
Cependant, pour pouvoir bénéficier de cet avantage fiscal, il faut respecter certaines conditions. En effet, le bailleur doit donner le bien en location à des personnes ayant un niveau limité de ressources, moyennant un loyer ne dépassant pas certaines limites. Comme chaque année, l’administration fiscale, a mis à jour ces différents plafonds.
Ainsi, pour les baux conclus en 2015, les plafonds annuels de loyer, charges non comprises, sont fixés par mètre carré de surface habitable à : 169 € dans les DOM, à Saint-Barthélemy, à Saint-Martin et à Mayotte ; 210 € en Polynésie française, dans les îles Wallis et Futuna, dans les Terres australes et antarctiques françaises, à Saint-Pierre-et-Miquelon et en Nouvelle-Calédonie. Quant aux plafonds annuels de ressources du locataire, ils sont établis comme suit pour l’année 2015 :
Composition du foyer du locataire | Plafond annuel de ressources 2015 | |
---|---|---|
DOM, Saint-Barthélemy, Saint-Martin et Mayotte | Polynésie française, îles Wallis et Futuna, Terres australes et antarctiques françaises, Saint-Pierre-et-Miquelon, Nouvelle-Calédonie | |
Personne seule | 31 661 € | 30 413 € |
Couple | 58 555 € | 56 247 € |
Personne seule ou couple ayant une personne à charge | 61 942 € | 59 499 € |
Personne seule ou couple ayant deux personnes à charge | 65 329 € | 62 754 € |
Personne seule ou couple ayant trois personnes à charge | 69 854 € | 67 100 € |
Personne seule ou couple ayant quatre personnes à charge | 74 380 € | 71 446 € |
Majoration par personne à charge à partir de la cinquième | +4 753 € | +4 565 € |
Précision : pour le calcul de la réduction d’impôt sur le revenu, les sommes versées au titre des investissements réalisés outre-mer dans le secteur du logement sont prises en compte dans la limite d’un plafond fixé par mètre carré de surface habitable. Cette limite pour 2015 est fixée à 2 448 € hors taxes.
BOI-IR-RICI-80-10-20-20 du 17 février 2015
BOI-IR-RICI-80-20-10 du 17 février 2015
cialis for sale buy tadalafil 5mg without prescription online ed meds
buy accutane 20mg generic amoxil 250mg ca buy generic zithromax 250mg
azithromycin brand cheap neurontin 100mg neurontin 100mg cheap
order generic lasix 40mg monodox cheap purchase albuterol pills
levitra over the counter buy tizanidine generic hydroxychloroquine 200mg ca
buy vardenafil medication purchase plaquenil sale how to buy hydroxychloroquine
benicar brand buy olmesartan pills buy divalproex 250mg for sale
buy clobetasol generic order buspirone generic buy generic amiodarone
order digoxin 250 mg pills buy cheap micardis molnupiravir 200mg for sale
purchase naprosyn for sale buy cefdinir 300 mg pills order prevacid 30mg generic
buy singulair generic brand singulair 10mg purchase dapsone online
buy baricitinib tablets order atorvastatin 10mg sale generic lipitor 10mg
nifedipine for sale online nifedipine 30mg usa order allegra 120mg pill
order norvasc 5mg generic norvasc oral purchase omeprazole
buy dapoxetine pills purchase priligy pills xenical pills
order lopressor 50mg pills methylprednisolone 8mg pills methylprednisolonee online
diltiazem online order order zovirax 400mg sale zyloprim pills
triamcinolone 4mg generic buy generic desloratadine for sale claritin over the counter
buy crestor tablets purchase domperidone pills order domperidone 10mg
ampicillin 500mg cheap buy ampicillin order flagyl 400mg online
buy sumycin generic cyclobenzaprine canada buy ozobax pills
buy toradol generic toradol generic inderal for sale
buy septra online cheap cleocin us buy generic clindamycin over the counter
clopidogrel 150mg tablet buy plavix 150mg pills coumadin without prescription
erythromycin online buy erythromycin 250mg sale nolvadex without prescription
purchase rhinocort generic buy ceftin tablets where can i buy careprost
buy topamax online buy topamax 200mg sale buy generic levofloxacin 250mg
methocarbamol order buy methocarbamol 500mg generic oral suhagra
avodart sale order meloxicam generic mobic generic
buy aurogra 100mg online cheap sildenafil 50mg drug estrace 1mg for sale
buy generic celebrex 200mg cost celecoxib 200mg ondansetron 4mg without prescription
buy lamictal 200mg generic mebendazole 100mg cost minipress medication
purchase spironolactone sale zocor 20mg pills valtrex brand
proscar 1mg pills propecia oral buy generic viagra
order tadalafil 5mg generic order viagra 50mg pills sildenafil without prescription
buy tadacip 20mg pills order tadalafil 10mg pills buy indomethacin 50mg pills
buy generic tadalafil buy ed pills online the blue pill ed
order terbinafine 250mg generic terbinafine 250mg cost amoxicillin 500mg canada
azulfidine 500mg pills brand olmesartan buy generic calan online
arimidex 1 mg generic order biaxin 250mg online generic clonidine 0.1mg
order divalproex generic buy imdur no prescription isosorbide 20mg over the counter
buy azathioprine 50mg online cheap azathioprine 25mg for sale buy micardis 20mg without prescription
antivert pill meclizine oral buy minocycline 100mg
buy molnupiravir pill buy naprosyn generic oral omnicef 300mg
buy erectile dysfunction pills purchase sildenafil sale buy generic viagra 100mg
buy lansoprazole pills brand proventil 100 mcg pantoprazole 40mg ca
buy ed pills canada cialis coupon cvs levitra or cialis
order dapsone 100mg online avlosulfon brand where can i buy aceon
buy allegra paypal allegra sale glimepiride 4mg sale
arcoxia 60mg cheap buy etoricoxib online azelastine 10 ml cheap
terazosin over the counter how to get actos without a prescription tadalafil 40mg canada
order avapro generic order buspirone 10mg online cheap buspar 10mg ca
order amiodarone 100mg online how to get amiodarone without a prescription dilantin for sale online
albenza sale albenza where to buy medroxyprogesterone 5mg over the counter
oxybutynin price cost endep purchase fosamax generic
praziquantel online buy hydrochlorothiazide order online cyproheptadine 4mg generic
order generic luvox 50mg order ketoconazole without prescription cymbalta 20mg usa
furadantin 100 mg usa buy motrin pill pamelor buy online
buy glucotrol pill buy nootropil 800mg without prescription generic betamethasone 20 gm
order panadol 500mg online cheap buy generic acetaminophen for sale order famotidine for sale
anafranil 50mg pill buy progesterone 200mg online cheap buy prometrium 100mg online cheap
tinidazole for sale buy generic zyprexa order nebivolol without prescription
buy valsartan 80mg sale clozaril 100mg uk buy combivent 100 mcg generic
order calcitriol 0.25 mg pill order labetalol brand fenofibrate 160mg
order dexamethasone pill nateglinide 120 mg brand buy nateglinide pills for sale
cost oxcarbazepine 300mg buy actigall without prescription actigall drug
captopril pills buy tegretol 400mg generic order tegretol without prescription
buy zyban without a prescription buy zyban 150mg order strattera 25mg pill
ciplox 500mg canada purchase lincomycin cefadroxil 250mg ca
cheap quetiapine 50mg sertraline without prescription lexapro 10mg cost
lamivudine where to buy buy cheap generic lamivudine accupril drug
sarafem tablet prozac 20mg uk order letrozole online cheap
frumil 5 mg uk buy adapalene cheap zovirax buy online
pill zebeta 10mg indapamide uk terramycin 250mg ca
order vantin 100mg without prescription theophylline medication order flixotide generic
order keppra 1000mg online order bactrim 960mg generic order viagra 100mg generic
buy ketotifen 1mg generic zaditor 1 mg ca buy tofranil medication
buy mintop sale buy minoxidil solution best ed medication
buy generic acarbose for sale micronase ca cheap fulvicin
order aspirin 75mg online cheap levofloxacin 500mg tablet zovirax price
melatonin 3 mg cheap buy norethindrone 5 mg sale danazol price
cheap dipyridamole how to buy pravachol pravastatin for sale
order duphaston pills order januvia 100mg online buy jardiance 25mg pills
buy florinef paypal bisacodyl 5 mg over the counter buy imodium 2mg generic
buy generic monograph 600mg buy colospa pills purchase pletal pills
prasugrel sale buy thorazine 100mg generic tolterodine 1mg us
pyridostigmine for sale maxalt order online buy maxalt pills
ferrous sulfate for sale online actonel 35 mg usa betapace 40mg usa
vasotec 5mg tablet bicalutamide order buy lactulose sale
zovirax canada where can i buy capecitabine exelon price
betahistine 16mg drug order haloperidol for sale benemid tablet
premarin online buy cabergoline 0.25mg over the counter buy viagra tablets
generic cialis sildenafil 50mg usa viagra without prescription
buy generic telmisartan 80mg order telmisartan pill order movfor for sale
buy cenforce 50mg generic buy naprosyn buy generic aralen 250mg
buy provigil without prescription order provigil 200mg online cheap cheap prednisone 20mg
buy omnicef sale buy omnicef 300 mg generic prevacid 15mg canada
order accutane 10mg generic order accutane without prescription how to get zithromax without a prescription
buy azipro pills order prednisolone 10mg for sale neurontin order
order atorvastatin 10mg generic order lipitor 40mg generic order amlodipine 10mg generic
real money slots free spins no deposit online casino real money usa lasix 100mg uk
order protonix 20mg generic lisinopril 2.5mg pills buy phenazopyridine 200mg sale
free spins free welcome spins no deposit albuterol 2mg usa
slot games free stromectol 3mg us can i buy ivermectin online
symmetrel 100 mg over the counter buy dapsone sale cost avlosulfon
that roulette augmentin 1000mg usa purchase levothroid generic
buy clomiphene 50mg buy clomiphene 50mg without prescription imuran 50mg sale
buy medrol for sale adalat 30mg price aristocort 10mg pill
vardenafil us order tizanidine 2mg generic buy zanaflex pill
buy dilantin generic phenytoin 100mg pill oxybutynin 5mg cost
order aceon online buy allegra 120mg online cheap fexofenadine oral
buy generic loratadine over the counter ramipril uk buy priligy online cheap
baclofen 10mg ca order endep 10mg generic order toradol 10mg online
alendronate drug buy colcrys 0.5mg generic order macrodantin 100 mg online
amaryl without prescription buy generic arcoxia order arcoxia
buy inderal 10mg online cheap clopidogrel 75mg canada clopidogrel us
oral nortriptyline order acetaminophen 500mg generic order paracetamol 500 mg pill
buy warfarin cheap buy coumadin sale reglan 20mg usa
orlistat 60mg brand orlistat 60mg brand how to get diltiazem without a prescription
pepcid medication prograf for sale online order prograf 5mg
azelastine 10 ml for sale azelastine where to buy buy generic avapro 300mg
esomeprazole pills buy nexium 20mg sale topamax 100mg pill
how to buy imitrex levaquin buy online buy generic dutasteride
order zyloprim 300mg without prescription buy temovate cream rosuvastatin 20mg pill
order zantac 300mg generic ranitidine cost order celecoxib 100mg pills
buspin online buy buy amiodarone 200mg sale buy amiodarone generic
buy flomax pills tamsulosin 0.2mg drug simvastatin 10mg oral
order motilium 10mg pills carvedilol cheap buy tetracycline pills for sale
order spironolactone sale order valacyclovir cost finasteride 1mg
affordable dissertation writing purchase essay online professional paper writers
order fluconazole 100mg pill order ampicillin 500mg for sale purchase cipro generic
buy aurogra 50mg generic estradiol 1mg without prescription estrace us
purchase metronidazole sale buy keflex 250mg online cheap buy cephalexin 500mg without prescription
order lamictal 200mg pills lamotrigine 200mg over the counter vermox pill
cleocin where to buy buy sildenafil 100mg generic gnc ed pills
retin online order buy tadalafil 10mg online order avana sale
buy nolvadex generic order nolvadex 10mg online buy generic rhinocort inhalers online
tadacip tablet indocin 75mg pill order indocin
buy cheap ceftin bimatoprost eye drops order methocarbamol 500mg for sale
buy generic trazodone 50mg trazodone medication how to get clindac a without a prescription
terbinafine 250mg for sale best online gambling play roulette for free
how to write a hiring letter cefixime 200mg without prescription order cefixime 100mg for sale
cheap term papers online gambling real money online casinos for usa players
buy amoxicillin 250mg generic biaxin 500mg cost buy biaxin pill
prescribed acne medication names oxcarbazepine 300mg for sale oxcarbazepine online buy
clonidine uk buy catapres medication spiriva buy online
buy alfuzosin 10mg generic order alfuzosin generic over counter nausea medicine
where can i buy minocin order minocin 100mg pill how to buy requip
purchase online sleeping tablets can medications cause hair loss can i buy wegovy without a prescription
letrozole 2.5 mg cheap oral albendazole order abilify 30mg generic
new stop smoking medication best stimulants for nicotine withdrawal buy pains meds online
medroxyprogesterone where to buy purchase hydrochlorothiazide online buy microzide 25 mg generic
list of common antiviral drugs current pharmaceutical commercials drugs used to treat diabetes
periactin pills fluvoxamine ca nizoral 200mg pills
fungus on skin pictures types what kills fungus on skin alpha adrenergic antagonists drugs list
duloxetine 40mg oral provigil 200mg over the counter order modafinil 200mg generic
acute superficial gastritis with hemorrhage immediate relief for uti pain drugs for urinary tract infections
cheapest birth control online ordering contraception online pill to stop premature ejaculation
prednisone 20mg ca buy deltasone 5mg pill amoxicillin 1000mg cheap
strongest medicine for gerd syrup for vomiting for kids best otc med for flatulence
buy azithromycin pill omnacortil online buy generic neurontin 800mg
ursodiol ca zyrtec 5mg uk cetirizine uk
cost strattera 25mg order quetiapine 50mg generic order sertraline 100mg generic
lexapro 20mg pills revia 50mg brand naltrexone pills
buy generic lasix 100mg buy doxycycline 100mg pill buy asthma pills onlin
ipratropium for sale online order dexamethasone 0,5 mg for sale linezolid for sale online
augmentin where to buy buy generic clavulanate over the counter clomid 50mg for sale
buy starlix without a prescription brand atacand 16mg order candesartan 8mg pills
purchase starlix online cheap purchase captopril sale candesartan 16mg pill
buy levitra generic buy generic tizanidine brand hydroxychloroquine
buy carbamazepine 200mg online buy lincomycin for sale buy lincocin pills for sale
order cenforce online cheap cenforce 100mg pill brand glycomet
purchase cefadroxil online cheap cefadroxil 250mg price buy generic lamivudine online
prilosec 20mg pills order generic omeprazole 20mg tenormin canada
order generic dostinex 0.25mg order loratadine without prescription order dapoxetine 30mg pills
methylprednisolone 4mg over counter order aristocort pills how to get desloratadine without a prescription
buy cytotec 200mcg online cheap diltiazem 180mg generic cost diltiazem
order piracetam generic buy betamethasone 20gm clomipramine 50mg brand
acyclovir 800mg without prescription zovirax 400mg tablet cost rosuvastatin 10mg
generic sporanox 100 mg tinidazole over the counter purchase tinidazole sale
zetia generic zetia pill order sumycin pills
zyprexa 10mg cost bystolic cost diovan 80mg for sale
order flexeril 15mg pills baclofen price toradol 10mg over the counter
colchicine 0.5mg canada order inderal 20mg for sale methotrexate order
best acne medication for men order retino online cheap best teen acne treatment products
non drowsy allergy medication canada azelastine uk best cold medicine without antihistamine
prescribed medication for stomach pain order baycip pill
acidity tablets name in india buy tritace without a prescription
isotretinoin 20mg drug accutane for sale purchase isotretinoin pill
really strong sleeping pills how to buy melatonin
azithromycin 500mg us order azithromycin generic order zithromax 500mg
order gabapentin 600mg generic gabapentin 800mg over the counter
order azithromycin 250mg sale azithromycin over the counter buy azipro cheap
furosemide 100mg cost buy cheap generic lasix
monodox pill cost vibra-tabs
cheap augmentin 375mg where to buy augmentin without a prescription
order levothyroxine online buy generic levothyroxine over the counter order synthroid 150mcg generic
buy tizanidine 2mg generic how to get tizanidine without a prescription buy generic zanaflex over the counter
buy rybelsus buy rybelsus pills for sale rybelsus pills
order deltasone 5mg online buy deltasone 10mg generic buy prednisone medication
order rybelsus sale rybelsus 14 mg ca buy rybelsus 14 mg pill
where to buy accutane without a prescription isotretinoin online isotretinoin 20mg generic
buy amoxil pills for sale buy amoxicillin without a prescription order amoxicillin
purchase albuterol online cheap order antihistamine pills buy allergy pills
azithromycin price buy generic azithromycin online azithromycin order
buy cheap clavulanate buy amoxiclav pills buy clavulanate online cheap
generic omnacortil brand prednisolone 5mg buy omnacortil generic
purchase levothyroxine sale buy synthroid 100mcg buy levoxyl pill
clomiphene order online generic clomid order clomiphene 100mg without prescription
furosemide 100mg sale order lasix 100mg pill buy lasix online diuretic
buy viagra 100mg online cheap guaranteed viagra overnight delivery usa cialis viagra sales
buy vibra-tabs pill order doxycycline 200mg online cheap order doxycycline 200mg for sale
buy cheap rybelsus order semaglutide 14 mg without prescription buy generic rybelsus for sale
empire city casino online hard rock casino online free spins no deposit
hydroxychloroquine 200mg generic plaquenil 400mg brand plaquenil generic
order triamcinolone 10mg without prescription buy aristocort 10mg sale aristocort 4mg without prescription
order clarinex 5mg pill order desloratadine 5mg pills clarinex tablet
generic cialis 5mg buy cialis 5mg pill purchase cialis sale
buy cenforce tablets cenforce 50mg over the counter where can i buy cenforce
buy claritin 10mg pills purchase loratadine sale cheap loratadine
order aralen 250mg generic aralen 250mg pill chloroquine 250mg tablet
buy priligy 30mg generic cytotec 200mcg tablet where can i buy cytotec
buy xenical order orlistat 60mg pills where can i buy diltiazem
order metformin 500mg online cheap metformin usa buy glucophage tablets
how to get acyclovir without a prescription buy acyclovir without a prescription cheap allopurinol 300mg
norvasc sale buy amlodipine 10mg generic amlodipine 10mg drug
crestor 20mg usa order ezetimibe sale zetia usa
zestril pill zestril 5mg canada buy lisinopril 5mg generic
motilium order online domperidone generic tetracycline where to buy
buy generic cyclobenzaprine for sale flexeril 15mg over the counter order baclofen 10mg
lopressor online metoprolol where to buy buy lopressor 100mg for sale
toradol price colcrys usa gloperba sale
purchase tenormin tenormin 50mg ca atenolol 50mg sale
purchase medrol sale methylprednisolone 4 mg over the counter buy medrol canada
buy generic inderal plavix 75mg us plavix 150mg ca
cheap custom research papers i need help with my assignment pay for dissertation
order methotrexate pill order medex pills buy warfarin 5mg pill
reglan 20mg pill buy metoclopramide cheap buy cozaar 25mg online cheap
mobic for sale celecoxib 100mg canada celecoxib online
order nexium 40mg capsules buy topiramate 100mg without prescription purchase topamax generic
oral tamsulosin purchase tamsulosin generic celecoxib canada
order sumatriptan online buy levaquin 500mg generic levofloxacin 250mg canada
buy ondansetron medication brand ondansetron 4mg buy aldactone 100mg pills
avodart 0.5mg ca buy ranitidine medication zantac for sale
acillin generic order vibra-tabs online cheap amoxicillin
proscar oral fluconazole online order order diflucan generic
buy cipro 500mg pills – trimethoprim over the counter buy augmentin paypal
buy baycip medication – buy sulfamethoxazole pills augmentin online
buy flagyl 400mg pills – buy clindamycin pills for sale order zithromax 250mg online cheap
purchase ciplox online – oral ciplox oral erythromycin 500mg
valacyclovir 1000mg brand – nateglinide 120mg uk order acyclovir 400mg generic
flagyl 200mg cheap – cefaclor 500mg capsules buy azithromycin 250mg pills
acillin without prescription order doxycycline generic amoxil pills
lasix price – order generic tacrolimus buy captopril 25 mg for sale
oral retrovir 300 mg – glycomet 500mg without prescription zyloprim 300mg drug
clozapine 50mg us – where can i buy amaryl buy famotidine 40mg sale
quetiapine 50mg cost – zoloft 50mg canada buy eskalith online cheap
clomipramine pills – buy cymbalta cheap order sinequan 75mg
atarax 10mg pills – buy lexapro pills for sale purchase amitriptyline sale
order augmentin 625mg sale – buy acillin sale order cipro 1000mg generic
purchase amoxil generic – buy ceftin 250mg for sale cipro 500mg usa
purchase cleocin – oxytetracycline medication chloramphenicol for sale online
ivermectin 3mg over the counter – buy levaquin pills for sale cefaclor 250mg drug
purchase albuterol online – buy phenergan no prescription buy theo-24 Cr 400mg
buy glyburide 5mg online cheap – micronase pills forxiga 10 mg tablet
order glucophage 1000mg online cheap – acarbose 50mg cheap buy precose 50mg pills
brand rybelsus 14mg – desmopressin cost buy DDAVP without a prescription
nizoral over the counter – buy nizoral itraconazole 100mg tablet
famciclovir 500mg us – buy famvir 250mg for sale buy valaciclovir pills for sale
buy digoxin online cheap – order calan sale lasix 100mg usa