Les d\u00e9barras, r\u00e9serves et garages (m\u00eame s\u00e9par\u00e9s) peuvent b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration de l\u2019IMI, s\u2019ils int\u00e8grent le m\u00eame immeuble ou un ensemble de b\u00e2timents urbains, construit, agrandi, r\u00e9nov\u00e9 ou acquis \u00e0 titre on\u00e9reux, destin\u00e9 \u00a0\u00e0 \u00eatre la r\u00e9sidence principale du contribuable ou de sa famille, \u00e0 condition qu\u2019ils soient utilis\u00e9s exclusivement comme annexe du logement exon\u00e9r\u00e9, ou dans le cas d\u2019immeubles lou\u00e9s, \u00e0 condition qu\u2019ils soient utilis\u00e9s exclusivement par le locataire ou sa famille.<\/p>\n
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Si les d\u00e9barras, r\u00e9serves et garages ont un cadastre s\u00e9par\u00e9, la demande d\u2019exon\u00e9ration de l\u2019IMI doit indiquer la fraction (ou partie) correspondante a ces annexes, ainsi que le cadastre du logement exon\u00e9r\u00e9.<\/p>\n
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Ces annexes sont exon\u00e9r\u00e9es pendant 3 ans (VPT annexe + VPT logement exon\u00e9r\u00e9).<\/p>\n
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Si l\u2019annexe est achet\u00e9e apr\u00e8s avoir eu le logement exon\u00e9r\u00e9, la demande d\u2019exon\u00e9ration doit \u00eatre faite dans les 60 jours apr\u00e8s la date d\u2019\u00e9criture, et sa date d\u2019expiration correspondra \u00e0 celle du logement auquel elle est rattach\u00e9e.<\/p>\n
<\/p>\n","protected":false},"excerpt":{"rendered":"
Les d\u00e9barras, r\u00e9serves et garages (m\u00eame s\u00e9par\u00e9s) peuvent b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration de l\u2019IMI, s\u2019ils int\u00e8grent le m\u00eame immeuble ou un ensemble de b\u00e2timents urbains, construit, agrandi, r\u00e9nov\u00e9 ou acquis \u00e0 titre on\u00e9reux, destin\u00e9 \u00a0\u00e0 \u00eatre la r\u00e9sidence principale du contribuable ou de sa famille, \u00e0 condition qu\u2019ils soient utilis\u00e9s exclusivement comme annexe du logement exon\u00e9r\u00e9, … Read More<\/a><\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[60],"tags":[],"class_list":["post-1351","post","type-post","status-publish","format-standard","hentry","category-taxe-dhabitation-imi"],"_links":{"self":[{"href":"https:\/\/legal-property.com\/fr\/wp-json\/wp\/v2\/posts\/1351","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/legal-property.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/legal-property.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/legal-property.com\/fr\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/legal-property.com\/fr\/wp-json\/wp\/v2\/comments?post=1351"}],"version-history":[{"count":1,"href":"https:\/\/legal-property.com\/fr\/wp-json\/wp\/v2\/posts\/1351\/revisions"}],"predecessor-version":[{"id":1382,"href":"https:\/\/legal-property.com\/fr\/wp-json\/wp\/v2\/posts\/1351\/revisions\/1382"}],"wp:attachment":[{"href":"https:\/\/legal-property.com\/fr\/wp-json\/wp\/v2\/media?parent=1351"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/legal-property.com\/fr\/wp-json\/wp\/v2\/categories?post=1351"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/legal-property.com\/fr\/wp-json\/wp\/v2\/tags?post=1351"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}