{"id":169,"date":"2026-05-03T00:00:00","date_gmt":"2026-05-02T22:00:00","guid":{"rendered":"https:\/\/www.lesclesdelabanque.com\/particulier\/2020\/03\/03\/dispositif-denormandie-une-aide-fiscale-pour-les-investisseurs-bailleurs\/"},"modified":"2026-05-29T14:58:33","modified_gmt":"2026-05-29T12:58:33","slug":"dispositif-denormandie-une-aide-fiscale-pour-les-investisseurs-bailleurs","status":"publish","type":"post","link":"https:\/\/www.lesclesdelabanque.com\/particulier\/dispositif-denormandie-une-aide-fiscale-pour-les-investisseurs-bailleurs\/","title":{"rendered":"Dispositif Denormandie : une aide fiscale pour les investisseurs bailleurs"},"content":{"rendered":"\n<h2 class=\"has-normal-font-size wp-block-heading\">Le dispositif Denormandie\u00a0a \u00e9t\u00e9 <a rel=\"noreferrer noopener\" href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/article_jo\/JORFARTI000048727425?isSuggest=true\" target=\"_blank\">prorog\u00e9 jusqu\u2019au\u00a0<strong>31 d\u00e9cembre 2026<\/strong><\/a>. Il incite les investisseurs bailleurs, par le biais d'un programme de d\u00e9fiscalisation avantageux, \u00e0 acheter, r\u00e9nover et mettre en location les logements v\u00e9tustes des centres-villes fran\u00e7ais. Pouvez-vous en profiter ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">L'investissement locatif Denormandie dans la lign\u00e9e du dispositif Pinel<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Le dispositif Denormandie venait compl\u00e9ter le dispositif Pinel (logements neufs), pour s'appliquer, quant \u00e0 lui, aux logements anciens.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tous deux accordent ainsi aux investisseurs immobiliers une r\u00e9duction d'imp\u00f4t \u00e0 condition de louer le logement nu \u00e0 usage d'habitation :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>pendant une dur\u00e9e d'au moins 6, 9 ou 12 ans,<\/li><li>en respectant des plafonds de loyers et de ressources.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"has-common-insert-grey-background-color has-background wp-block-paragraph\">\u00c0 noter : \u00e0 la diff\u00e9rence du <a href=\"https:\/\/www.lesclesdelabanque.com\/particulier\/relance-logement-jeanbrun-statut-bailleur-prive\/\" target=\"_blank\" rel=\"noreferrer noopener\">dispositif Jeanbrun (relance logement, statut du bailleur priv\u00e9<\/a>), le Denormandie repose sur une r\u00e9duction d\u2019imp\u00f4t.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><br>Quelles sont les conditions d'application du dispositif Denormandie ?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Pour \u00eatre \u00e9ligible aux aides fiscales <strong>Denormandie<\/strong> :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>le logement doit \u00eatre situ\u00e9 dans l'une des communes concern\u00e9e par le plan national\u00a0<a href=\"https:\/\/anct.gouv.fr\/programmes-dispositifs\/action-coeur-de-ville\" target=\"_blank\" rel=\"noreferrer noopener\">\u00ab Action c\u0153ur de ville<\/a>, ou ayant sign\u00e9 une convention d'op\u00e9ration de revitalisation de territoire (ORT) ou dont le\u00a0besoin de r\u00e9habilitation de l'habitat est particuli\u00e8rement marqu\u00e9 ou dans une copropri\u00e9t\u00e9 en grande difficult\u00e9 financi\u00e8re ;<\/li><li>effectuer des travaux repr\u00e9sentant au moins 25 % du co\u00fbt de l'op\u00e9ration,<\/li><li>s'engager \u00e0 <strong>louer <\/strong>le logement r\u00e9nov\u00e9 pour une p\u00e9riode de<strong> 6, 9 ou 12 ans,<\/strong> en respectant les plafonds de loyers et de ressources d\u00e9cid\u00e9s par le gouvernement.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Par ailleurs, les travaux de r\u00e9novation doivent :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>am\u00e9liorer la performance \u00e9nerg\u00e9tique du logement d'au moins\u00a0<strong>20 \u00e0 30 %<\/strong>\u00a0selon la nature du logement,<\/li><li>constituer au moins deux types de travaux parmi le\u00a0<strong>changement de chaudi\u00e8re<\/strong>, l'<strong>isolation de la toiture<\/strong>, l'<strong>isolation des murs<\/strong>, le\u00a0<strong>changement de production d'eau chaude<\/strong>, l'<strong>isolation des fen\u00eatres<\/strong>,<\/li><li>permettre la <strong>cr\u00e9ation de surface habitable nouvelle<\/strong>\u00a0(par exemple : balcon, terrasse ou garage).<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><br>Quelle est la r\u00e9duction d\u2019imp\u00f4t accord\u00e9e ?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">L'avantage fiscal accord\u00e9 varie en effet en fonction de la dur\u00e9e de mise en location du logement :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>6 ans : la r\u00e9duction d'imp\u00f4t est de 12 % du prix du bien.<\/li><li>9 ans : la r\u00e9duction d'imp\u00f4t s'\u00e9l\u00e8ve \u00e0 18 % du prix du bien,<\/li><li>12 ans (9 ans prolong\u00e9s 3 ans) : la r\u00e9duction d'imp\u00f4t est de 21 % du prix du bien.<\/li><\/ul>\n\n\n\n<p class=\"has-common-insert-grey-background-color has-background wp-block-paragraph\">La r\u00e9duction d'imp\u00f4t \u00ab Denormandie\u00a0\u00bb est\u00a0<strong>plafonn\u00e9e<\/strong>\u00a0\u00e0 un investissement maximum de<strong>\u00a0300 000 euros<\/strong>\u00a0(et de\u00a0<strong>5 500 m<sup>2\u00a0<\/sup><\/strong>de surface habitable).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Comment b\u00e9n\u00e9ficier de la r\u00e9duction d'imp\u00f4t ?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Le dispositif Denormandie donne droit \u00e0 une <strong>r\u00e9duction d\u2019imp\u00f4t sur le revenu<\/strong>. Pour en b\u00e9n\u00e9ficier, vous devez d\u00e9clarer cet investissement lors de votre <strong>d\u00e9claration annuelle de revenus<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Si vous d\u00e9clarez en ligne, il suffit de cocher la case \u00ab\u202fInvestissements locatifs\u202f\u00bb dans la rubrique \u00ab\u202fCharges\u202f\u00bb.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vous devrez \u00e9galement fournir certains documents, notamment une <strong>copie du bail<\/strong>, l\u2019<strong>avis d\u2019imposition du locataire<\/strong> et un <strong>r\u00e9capitulatif des travaux r\u00e9alis\u00e9s<\/strong> avec leur montant.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Enfin, ce dispositif <strong>ne peut pas \u00eatre cumul\u00e9<\/strong>, <strong>pour un m\u00eame logement,<\/strong> avec d\u2019autres dispositifs d\u2019investissement locatif, comme Loc\u2019Avantages.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">En compl\u00e9ment de l'article : \"Dispositif Denormandie : une aide fiscale pour les investisseurs bailleurs\"<\/h4>\n\n\n\n<ul class=\"wp-block-list\"><li><a rel=\"noreferrer noopener\" href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/article_jo\/JORFARTI000048727425?isSuggest=true\" target=\"_blank\">Article 72 - LOI n\u00b0 2023-1322 du 29 d\u00e9cembre 2023 de finances pour 2024 sur L\u00e9gifrance<\/a><\/li><li><a href=\"https:\/\/www.economie.gouv.fr\/particuliers\/reduction-impot-denormandie\" target=\"_blank\" rel=\"noreferrer noopener\">R\u00e9novation d'un logement ancien : tout savoir sur la r\u00e9duction d'imp\u00f4t \u00ab Denormandie \u00bb  sur economie.gouv.fr<\/a><\/li><li><a rel=\"noreferrer noopener\" target=\"_blank\" href=\"https:\/\/www.loi-de-normandie.fr\/\">le dispositif Denormandie<\/a><\/li><\/ul>\n\n\n\n<div style=\"height:63px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div class=\"titleWithShadowText\">\n    <div class=\"titleWithShadowText__inner\">\n                <div 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   <\/div><\/div><div class=\"navigation\"><button type=\"button\" class=\"navigation__btn navigation__btn--previous\" data-wp-on--click=\"actions.previous\" data-wp-bind--hidden=\"context.hidden\" data-wp-bind--disabled=\"context.prevDisabled\"><span class=\"a11y-hidden\">Voir plus sur la gauche<\/span><svg class=\"navigation__arrow navigation__arrow--previous\" role=\"presentation\"><use href=\"#arrow\" xlink:href=\"#arrow\" \/><\/svg><\/button><button type=\"button\" class=\"navigation__btn navigation__btn--next\" data-wp-on--click=\"actions.next\" data-wp-bind--hidden=\"context.hidden\" data-wp-bind--disabled=\"context.nextDisabled\"><span class=\"a11y-hidden\">Voir plus sur la droite<\/span><svg class=\"navigation__arrow navigation__arrow--next\" role=\"presentation\"><use href=\"#arrow\" xlink:href=\"#arrow\" \/><\/svg><\/button><\/div><\/div>\n\n","protected":false},"excerpt":{"rendered":"<p>Le dispositif Denormandie\u00a0a \u00e9t\u00e9 prorog\u00e9 jusqu\u2019au\u00a031 d\u00e9cembre 2026. Il incite les investisseurs bailleurs, par le biais d'un programme de d\u00e9fiscalisation avantageux, \u00e0 acheter, r\u00e9nover et mettre en location les logements v\u00e9tustes des centres-villes fran\u00e7ais. Pouvez-vous en profiter ? L'investissement locatif Denormandie dans la lign\u00e9e du dispositif Pinel Le dispositif Denormandie venait compl\u00e9ter le dispositif Pinel [&hellip;]<\/p>\n","protected":false},"author":12,"featured_media":5660,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"likes":19,"views":2835,"viewed_at":"1778431354","newsletter":"0","_yoast_wpseo_primary_category":356,"footnotes":""},"categories":[353,270,356,357],"tags":[],"class_list":["post-169","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-jai-des-projets","category-mes-moments-de-vie","category-mon-bien-immobilier","category-travaux-et-renovation"],"yoast_head":"<title>Dispositif Denormandie : une aide fiscale pour les investisseurs bailleurs - Mon bien immobilier - Les cl\u00e9s de la banque - Particulier<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.lesclesdelabanque.com\/particulier\/dispositif-denormandie-une-aide-fiscale-pour-les-investisseurs-bailleurs\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Dispositif Denormandie : une aide fiscale pour les investisseurs bailleurs - Mon bien immobilier - Les cl\u00e9s de la banque - Particulier\" \/>\n<meta property=\"og:description\" content=\"Le dispositif Denormandie\u00a0a \u00e9t\u00e9 prorog\u00e9 jusqu\u2019au\u00a031 d\u00e9cembre 2026. 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