Amendement 81 — art. premier

Dispositif :

    Supprimer l'alinéa 4.

Exposé sommaire :

    Par cet amendement le groupe LFI propose de supprimer l'extension du dispositif aux bureaux transformés en logements.
    Nous savons que des millions de mètres carrés sont en France occupés par des bureaux vides. Ces derniers le sont précisément car ils appartiennent à des sociétés financières qui spéculent sur l'immobilier.
    Pour elles, un logement ou un plateau de bureau sont des investissements servant de placement financier. Étant donné que le prix du foncier n'est pas encadré en Macronie, elles pourront toujours compter sur la spéculation pour revendre plus cher.
    Dans ce contexte, il n'est pas entendable de faire un tel cadeau fiscal en intégrant les bureaux transformés en logement au dispositif Jeanbrun.

Sort : Rejeté | Déposé le 23/05/2026
Source : https://www.assemblee-nationale.fr/dyn/opendata/AMANR5L17PO838901BTC2816P0D1N000081.xml

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articles/article-01.md

@@ -6,5 +6,3 @@ Le j du 1° du I de l'article 31 du code général des impôts est ainsi modifi
 
 2° et 3°(Supprimés)
 
-4°(nouveau) Au dernier alinéa, après le mot : « logements », sont insérés les mots : « ou aux locaux transformés en logements ».
-