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Amendement 30 — art. premier #100

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Frédéric Falcon
af47abb0ec Amendement 30 — art. premier 
Dispositif :

    I. – Après l'alinéa 3, insérer les six alinéas suivants :
    « 1° bis Au deuxième alinéa, après le mot : « réserve », sont insérés les mots : « , sauf pour les logements donnés en location à loyer libre, » ;
    « 1° ter Après le troisième alinéa, il est inséré un alinéa ainsi rédigé :
    « 1° quater Le taux de l'amortissement est fixé à 3 % pour les logements anciens affectés à la location libre. Ce taux est majoré d'un demi-point au titre d'un logement neuf affecté à la location libre. » ;
    « 1° quinquies La deuxième phrase du septième alinéa est ainsi modifiée :
    « a) Les mots : « ou de 4 000 € » sont remplacés par les mots : « , de 4 000 € ou de 6 000 € » ;
    « b) Après le mot : « respectivement », sont insérés les mots : « à la location intermédiaire, ». »
    II. – Compléter cet article par les deux alinéas suivants :
    « La perte de recettes pour l'État est compensée à due concurrence par la création d'une taxe additionnelle à l'accise sur les tabacs prévue au chapitre IV du titre I er du livre III du code des impositions sur les biens et services.

Exposé sommaire :

    Le présent amendement vise à renforcer l'attractivité et l'efficacité du statut du bailleur privé en ouvrant son bénéfice aux logements proposés à loyer libre, tout en adaptant les mécanismes d'amortissement applicables aux différentes catégories de loyers.
    Le dispositif actuel, excessivement concentré sur les seules catégories de loyers réglementés, limite fortement son attractivité pour les investisseurs privés et ne permet pas de répondre pleinement aux besoins de production et de remise sur le marché de logements locatifs.
    Afin de soutenir l'investissement locatif dans toutes ses composantes, le présent amendement ouvre ainsi le statut du bailleur privé aux logements loués à loyer libre. Dans ce cadre, il prévoit un taux d'amortissement fixé à 3 % par an pour les logements anciens et à 3,5 % pour les logements neufs, avec un plafond annuel de déductibilité des amortissements fixé à 8 000 euros.

Sort : Rejeté | Déposé le 22/05/2026
Source : https://www.assemblee-nationale.fr/dyn/opendata/AMANR5L17PO838901BTC2816P0D1N000030.xml

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Angit-Diff: auto
 2026-05-22 12:00:00 +02:00