{ "article": { "LEGIARTI000032919282": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L255-19", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2016-07-22" } }, "META_COMMUN": { "ID": "LEGIARTI000032919282", "URL": "article/LEGI/ARTI/00/00/32/91/92/LEGIARTI000032919282.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000032919070", "@num": "1", "#text": "Ordonnance n°2016-985 du 20 juillet 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032918507", "@nortexte": "LHAL1525838R", "@numtexte": "2016-985", "@typelien": "CREE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-07-20" }, { "@id": "LEGIARTI000042913503", "@num": "1388 octies", "#text": "Code général des impôts, CGI. - art. 1388 octies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000032919278", "@fin": "2999-01-01", "#text": "Section 5 : Dispositions générales", "@debut": "2016-07-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000032919234", "@fin": "2999-01-01", "#text": "Chapitre V : Bail réel solidaire", "@debut": "2016-07-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143531", "@fin": "2014-02-22", "#text": "Titre V : Bail à construction - Bail à réhabilitation - Bail dans le cadre d'une convention d'usufruit.", "@debut": "2006-07-16" }, { "@id": "LEGISCTA000028634283", "@fin": "2016-07-22", "#text": "Titre V : Bail à construction, bail à réhabilitation, bail dans le cadre d'une convention d'usufruit, bail réel immobilier.", "@debut": "2014-02-22" }, { "@id": "LEGISCTA000032920084", "@fin": "2023-02-10", "#text": "Titre V : Bail à construction, bail à réhabilitation, bail dans le cadre d'une convention d'usufruit, bail réel immobilier, bail réel solidaire", "@debut": "2016-07-22" }, { "@id": "LEGISCTA000047108990", "@fin": "2999-01-01", "#text": "Titre V : Bail à construction, bail à réhabilitation, bail dans le cadre d'une convention d'usufruit, bail réel immobilier, bail réel solidaire et bail réel solidaire d'activité", "@debut": "2023-02-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128681", "@fin": "2999-01-01", "#text": "Livre II : Statut des constructeurs.", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006108136", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1978-06-08" } ] }, "@cid": "LEGITEXT000006074096", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la construction et de l'habitation", "@debut": "1977-03-10", "@id_txt": "LEGITEXT000006074096", "@c_titre_court": "Code de la construction et de l'habitation." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000032919282", "@fin": "2999-01-01", "@num": "L255-19", "@etat": "VIGUEUR", "@debut": "2016-07-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Un décret en Conseil d'Etat détermine les modalités d'application du présent chapitre.
\n

" } }, "LEGIARTI000032919070": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000032919070", "URL": "article/LEGI/ARTI/00/00/32/91/90/LEGIARTI000032919070.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

L'ordonnance n° 2016-985 du 20 juillet 2016 est ratifiée par l'article 117 de la loi n° 2017-86 du 27 janvier 2017.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000028786126", "@num": "L329-1", "#text": "Code de l'urbanisme - art. L329-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000032919278", "#text": "Code de la construction et de l'habitation. - Section 5 : Dispositions générales (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000032919234", "#text": "Code de la construction et de l'habitation. - Chapitre V : Bail réel solidaire (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000032919236", "#text": "Code de la construction et de l'habitation. - Section 1 : Définition\r\n (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000032919250", "#text": "Code de la construction et de l'habitation. - Section 2 : Droits et obligations des parties a... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000032919258", "#text": "Code de la construction et de l'habitation. - Section 3 : Transmission des droits réels immob... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000032919274", "#text": "Code de la construction et de l'habitation. - Section 4 : Sanctions (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000032920084", "#text": "Code de la construction et de l'habitation. - Titre M : Bail à construction, bail à réhabili... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032919238", "@num": "L255-1", "#text": "Code de la construction et de l'habitation. - art. L255-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032919260", "@num": "L255-10", "#text": "Code de la construction et de l'habitation. - art. L255-10 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032919262", "@num": "L255-11", "#text": "Code de la construction et de l'habitation. - art. L255-11 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032919264", "@num": "L255-12", "#text": "Code de la construction et de l'habitation. - art. L255-12 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032919266", "@num": "L255-13", "#text": "Code de la construction et de l'habitation. - art. L255-13 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032919268", "@num": "L255-14", "#text": "Code de la construction et de l'habitation. - art. L255-14 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032919270", "@num": "L255-15", "#text": "Code de la construction et de l'habitation. - art. L255-15 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032919272", "@num": "L255-16", "#text": "Code de la construction et de l'habitation. - art. L255-16 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032919276", "@num": "L255-17", "#text": "Code de la construction et de l'habitation. - art. L255-17 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032919280", "@num": "L255-18", "#text": "Code de la construction et de l'habitation. - art. L255-18 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032919282", "@num": "L255-19", "#text": "Code de la construction et de l'habitation. - art. L255-19 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032919240", "@num": "L255-2", "#text": "Code de la construction et de l'habitation. - art. L255-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032919242", "@num": "L255-3", "#text": "Code de la construction et de l'habitation. - art. L255-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032919244", "@num": "L255-4", "#text": "Code de la construction et de l'habitation. - art. L255-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032919246", "@num": "L255-5", "#text": "Code de la construction et de l'habitation. - art. L255-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032919248", "@num": "L255-6", "#text": "Code de la construction et de l'habitation. - art. L255-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032919252", "@num": "L255-7", "#text": "Code de la construction et de l'habitation. - art. L255-7 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032919254", "@num": "L255-8", "#text": "Code de la construction et de l'habitation. - art. L255-8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032919256", "@num": "L255-9", "#text": "Code de la construction et de l'habitation. - art. L255-9 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824645", "@num": "L271-4", "#text": "Code de la construction et de l'habitation. - art. L271-4", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000032918507", "@nor": "LHAL1525838R", "@num": "2016-985", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2016-985 du 20 juillet 2016 relative au bail réel solidaire", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000032918507", "@c_titre_court": "Ordonnance n° 2016-985 du 20 juillet 2016" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2016-985 du 20 juillet 2016 relative au bail réel solidaire", "@debut": "2016-07-22", "@id_txt": "LEGITEXT000032919066", "@c_titre_court": "Ordonnance n°2016-985 du 20 juillet 2016" } ], "@ministere": "Ministère du logement et de l'habitat durable", "@date_publi": "2016-07-21", "@date_signature": "2016-07-20", "@num_parution_jo": "0168" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000032919070", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000032918511", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A créé les dispositions suivantes :

- Code de la construction et de l'habitation.
\n Sct. Chapitre V : Bail réel solidaire, Sct. Section 1 : Définition\n, Art. L255-1, Art. L255-2, Art. L255-3, Art. L255-4, Art. L255-5, Art. L255-6, Sct. Section 2 : Droits et obligations des parties au contrat de bail\n, Art. L255-7, Art. L255-8, Art. L255-9, Sct. Section 3 : Transmission des droits réels immobiliers\n, Art. L255-10, Art. L255-11, Art. L255-12, Art. L255-13, Art. L255-14, Art. L255-15, Art. L255-16, Sct. Section 4 : Sanctions, Art. L255-17, Sct. Section 5 : Dispositions générales, Art. L255-18, Art. L255-19\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code de la construction et de l'habitation.
\n Sct. Titre V : Bail à construction, bail à réhabilitation, bail dans le cadre d'une convention d'usufruit, bail réel immobilier, bail réel solidaire\n
\n

\n
" } }, "LEGIARTI000033787781": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1388 octies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-12-31", "DATE_DEBUT": "2017-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033787781", "URL": "article/LEGI/ARTI/00/00/33/78/77/LEGIARTI000033787781.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000033782175", "@num": "63", "#text": "LOI n°2016-1918 du 29 décembre 2016 - art. 63", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000006311889", "@num": "1639 A bis", "#text": "Code général des impôts, CGI. - art. 1639 A bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046544460", "@num": "1639 A quater", "#text": "Code général des impôts, CGI. - art. 1639 A quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160252", "@num": "1640", "#text": "Code général des impôts, CGI. - art. 1640 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032919282", "@num": "L255-19", "#text": "Code de la construction et de l'habitation. - art. L255-19", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032919240", "@num": "L255-2", "#text": "Code de la construction et de l'habitation. - art. L255-2", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191784", "@fin": "2999-01-01", "#text": "D : Base d'imposition", "@debut": "1980-01-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179803", "@fin": "2999-01-01", "#text": "I : Taxe foncière sur les propriétés bâties", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162659", "@fin": "2999-01-01", "#text": "Section II : Taxes foncières", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033787781", "@fin": "2020-12-31", "@num": "1388 octies", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042913503", "@fin": "2021-01-01", "@num": "1388 octies", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041464666", "@fin": "2999-01-01", "@num": "1388 octies", "@etat": "VIGUEUR", "@debut": "2021-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les collectivités territoriales et les établissements publics de coopération intercommunale à fiscalité propre peuvent, par délibération prise dans les conditions prévues au I de l'article 1639 A bis, prévoir que la base d'imposition à la taxe foncière sur les propriétés bâties des logements faisant l'objet d'un bail réel solidaire conclu dans les conditions prévues aux articles L. 255-2 à L. 255-19 du code de la construction et de l'habitation fait l'objet d'un abattement de 30 %.

Pour bénéficier de cet abattement, le redevable de la taxe adresse au service des impôts du lieu de situation des biens, avant le 1er janvier de l'année suivant celle de la signature du bail réel solidaire, une déclaration conforme au modèle établi par l'administration comportant tous les éléments d'identification. Elle doit être accompagnée d'une copie du bail réel solidaire.

Lorsque la déclaration est souscrite hors délai, l'abattement s'applique pour la durée restant à courir après le 31 décembre de l'année de la souscription.

" } }, "LEGIARTI000041464666": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1388 octies", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2021-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041464666", "URL": "article/LEGI/ARTI/00/00/41/46/46/LEGIARTI000041464666.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au B du VII de l’article 16 de la loi n° 2019-1479 du 28 décembre 2019, les présentes dispositions s’appliquent à compter des impositions établies au titre de 2021.

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\n

Les communes et les établissements publics de coopération intercommunale à fiscalité propre peuvent, par délibération prise dans les conditions prévues au I de l'article 1639 A bis, prévoir que la base d'imposition à la taxe foncière sur les propriétés bâties des logements faisant l'objet d'un bail réel solidaire conclu dans les conditions prévues aux articles L. 255-2 à L. 255-19 du code de la construction et de l'habitation fait l'objet d'un abattement à concurrence de 30 %, 40 %, 50 %, 60 %, 70 %, 80 %, 90 % ou 100 % pendant la durée du bail.

Lorsque la déclaration est souscrite hors délai, l'abattement s'applique pour la durée restant à courir après le 31 décembre de l'année de la souscription.

\n
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Lorsque la déclaration est souscrite hors délai, l'abattement s'applique pour la durée restant à courir après le 31 décembre de l'année de la souscription.

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Article L255-19 AUTONOME VIGUEUR, en vigueur depuis le 22/07/2016 (Code de la construction et de l'habitation)