Créé par la loi de finances rectificative pour 2016, le nouveau dispositif de défiscalisation immobilière « Louer abordable » vient d’être précisé par les pouvoirs publics. Destiné à remplacer le « Borloo ancien » et le « Besson ancien », ce dispositif permet aux propriétaires de logements qui les donnent en location dans le cadre d’une convention signée, entre le 1er janvier 2017 et le 31 décembre 2019, avec l’Agence nationale de l’habitat (Anah), de bénéficier d’une déduction spécifique sur les revenus fonciers qu’ils dégagent.
À noter : la location doit notamment porter sur un logement neuf ou ancien, loué nu et affecté à l’habitation principale du locataire.
Étant précisé que le taux de la déduction varie de 15 % à 85 % en fonction de la tension du marché locatif dans lequel se trouve le logement et du type de convention signée. Comme dans la plupart des dispositifs de défiscalisation immobilière, le propriétaire doit s’engager à louer son bien à des niveaux de loyers raisonnables et à des personnes dont les revenus sont inférieurs à certains plafonds.
Concrètement, deux textes, publiés le 7 mai dernier, confirment les plafonds de loyers et de ressources des locataires ainsi que les communes éligibles au dispositif (zones A bis, A, B1, B2 et C). En outre, la convention devant être conclue entre les bailleurs et l’Anah a été révisée afin de tenir compte des spécificités du dispositif « Louer abordable ».
Précision : se trouve en annexe du décret un modèle type de la fameuse convention Anah.
Zone A bis | Zone A | Zone B1 | Zone B2 | Zone C | |
---|---|---|---|---|---|
Plafond intermédiaire | 16,83 | 12,50 | 10,07 | 8,75 | 8,75 |
Plafond social | 11,77 | 9,06 | 7,80 | 7,49 | 6,95 |
Plafond très social | 9,16 | 7,05 | 6,07 | 5,82 | 5,40 |
À noter : les plafonds de loyers par m² habitables sont révisés chaque année au 1er janvier.
Décret n° 2017-839 du 5 mai 2017, JO du 7
Arrêté du 5 mai 2017, JO du 7
Louer Abordable
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