{"id":3601,"date":"2025-03-26T03:02:26","date_gmt":"2025-03-26T02:02:26","guid":{"rendered":"https:\/\/www.service-public.pf\/dicp\/?post_type=avada_faq&#038;p=3601"},"modified":"2025-03-26T03:02:26","modified_gmt":"2025-03-26T02:02:26","slug":"exemptions-temporaires-a-limpot-foncier-sur-les-proprietes-baties-2","status":"publish","type":"avada_faq","link":"https:\/\/www.service-public.pf\/dicp\/faq-items\/exemptions-temporaires-a-limpot-foncier-sur-les-proprietes-baties-2\/","title":{"rendered":"Exemptions temporaires \u00e0 l&rsquo;imp\u00f4t foncier sur les propri\u00e9t\u00e9s b\u00e2ties"},"content":{"rendered":"<p class=\"text-align-justify\">Les constructions nouvelles, les reconstructions, les additions de constructions, r\u00e9guli\u00e8rement d\u00e9clar\u00e9es, b\u00e9n\u00e9ficient :<\/p>\n<ul>\n<li class=\"text-align-justify\">de 5 ans d\u2019exon\u00e9ration totale ;<\/li>\n<li class=\"text-align-justify\">puis de 3 ans d\u2019exon\u00e9ration partielle (abattement VL de 50%).<\/li>\n<\/ul>\n<p class=\"text-align-justify\">Elles sont impos\u00e9es en totalit\u00e9 \u00e0 partir de la 9\u00e9me ann\u00e9e.<\/p>\n<p class=\"text-align-justify\">\nPar d\u00e9rogation \u00e0 l&rsquo;exemption temporaire d\u00e9taill\u00e9e ci-dessus, l&rsquo;exon\u00e9ration totale temporaire d&rsquo;imp\u00f4t foncier est port\u00e9e \u00e0 10 ans (au lieu de 5 ans) pour les constructions neuves de logements individuels ;<\/p>\n<ul>\n<li class=\"text-align-justify\">dont le permis de construire est d\u00e9livr\u00e9 apr\u00e8s le 31 d\u00e9cembre 2016 ;<\/li>\n<li class=\"text-align-justify\">et le certificat de conformit\u00e9 est d\u00e9pos\u00e9 au plus tard le 31 d\u00e9cembre 2019.<\/li>\n<\/ul>\n<p class=\"text-align-justify\">Il n&rsquo;y a pas d&rsquo;exon\u00e9ration partielle \u00e0 50% sur les 3 ann\u00e9es suivantes.<\/p>\n<p class=\"text-align-justify\">\nPour b\u00e9n\u00e9ficier de cette exemption, l&rsquo;immeuble doit \u00eatre destin\u00e9 \u00e0 un usage d&rsquo;habitation principale et ne peut donc pas \u00eatre lou\u00e9 pendant la dur\u00e9e d&rsquo;exon\u00e9ration.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les constructions nouvelles, les reconstructions, les additions de constructions, r\u00e9guli\u00e8rement d\u00e9clar\u00e9es, b\u00e9n\u00e9ficient : de 5 ans d\u2019exon\u00e9ration totale ; puis de 3 ans d\u2019exon\u00e9ration partielle (abattement VL de 50%). Elles sont impos\u00e9es en totalit\u00e9 \u00e0 partir de la 9\u00e9me ann\u00e9e. Par d\u00e9rogation \u00e0 l&rsquo;exemption temporaire d\u00e9taill\u00e9e ci-dessus, l&rsquo;exon\u00e9ration totale temporaire d&rsquo;imp\u00f4t foncier est port\u00e9e \u00e0 [&#8230;]<\/p>\n","protected":false},"author":159,"featured_media":0,"menu_order":0,"comment_status":"open","ping_status":"closed","template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","footnotes":""},"faq_category":[18],"class_list":["post-3601","avada_faq","type-avada_faq","status-publish","format-standard","hentry","faq_category-impot-foncier"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/avada_faq\/3601","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/avada_faq"}],"about":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/types\/avada_faq"}],"author":[{"embeddable":true,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/users\/159"}],"replies":[{"embeddable":true,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/comments?post=3601"}],"version-history":[{"count":1,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/avada_faq\/3601\/revisions"}],"predecessor-version":[{"id":3604,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/avada_faq\/3601\/revisions\/3604"}],"wp:attachment":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/media?parent=3601"}],"wp:term":[{"taxonomy":"faq_category","embeddable":true,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/faq_category?post=3601"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}